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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1143603

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

FOR

HARPER ASPREY WILDLIFE RESCUE

Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE

HARPER ASPREY WILDLIFE RESCUE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8 to 14

HARPER ASPREY WILDLIFE RESCUE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2022

TRUSTEES Mrs A S Brummer
S J Donnelly
C Holmes
PRINCIPAL ADDRESS Marlborough House
8 Augustus Gardens
Camberley
Surrey
GU15 1HL
REGISTERED CHARITY 1143603
NUMBER
INDEPENDENT EXAMINER Joseph Kahan Associates LLP
Chartered Accountants
923 Finchley Road
London
NW11 7PE
MAIN OPERATING ADDRESS Pears Hill
Westwood Road
Windlesham
Surrey
GU20 6LU

Page 1

HARPER ASPREY WILDLIFE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

The trustees present their report with the financial statements of the charity for the year ended 31st December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Our aims

Harper Asprey Wildlife Rescue is committed to encouraging through knowledge the integration of wildlife into our countryside and our gardens alongside us in a natural balance. Harper Asprey Wildlife Rescue helps to preserve wildlife in its natural environment by talking in schools and reaching the next generation and via worksheets, direct animal contact and talks.

We encourage children and adults to care for their environment and reduce the use of pesticides. We help remove the myths that surround our spectacular wildlife and encourage the next generation to learn and understand that any space can be balanced and can be a great environment for both humans and our native wildlife.

Our objectives

Harper Asprey Wildlife Rescue works for the benefit of the public to relieve the suffering of wildlife in need of care and attention and in particular, acts to provide and maintain rescue homes or other facilities for the reception, care and treatment of such wildlife to enable rehabilitation and release back into the wild.

Harper Asprey Wildlife Rescue promotes humane behaviour towards wildlife by providing appropriate care, protection, treatment and security for wildlife which is in need of care and attention by reason of injury, sickness, poor circumstances or ill usage and to educate the public in matters pertaining to wildlife welfare in general and the prevention of cruelty and suffering of wildlife.

Public benefit

The Trustees have had regard to the Charity Commission's guidance on public benefit.

Page 2

HARPER ASPREY WILDLIFE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

At Harper Asprey Wildlife Rescue, we rescue and rehabilitate all UK wildlife and treat a wide range of injuries. We take wildlife from the general public, vets, other rescues and the RSPCA.

We admit patients seven days a week and are available daily from 8am - 4pm. We work 24/7 on site to care for our animal orphans and the wildlife in our intensive care unit. We have hand reared badgers, otters, foxes, stoats, weasels, dormice, birds of prey, snakes and garden birds, and take all British wildlife.

Employing a full-time vet has meant we can treat more complex injuries immediately on-site and in a much shorter time frame. This increases our success rate and makes it far less stressful for the animal. Stress debilitates healing and the addition of a veterinary surgeon has increased the wildlife we can save.

The facilities we have need improving. Our equipment, as always, is the main priority here in the hospitals and our clinical units and enclosures are constantly maintained and monitored. Demand for help always outstrips the capacity we have, there are still times when we have had to close for new admissions as we have not had the space to take more animals in. This is always distressing as our aim is to help all. We continue to gain more support and establishing income streams to sustain the work.

We are supported by 46 regular volunteers and are currently recruiting more. Our volunteers go through an induction and training process to make sure they are fully educated before working with our wildlife. The process of recruitment is slow and steady and we are actively looking to increase this number, the focus is on hand-rearing and specialist care to support our work.

Community Service

As well as caring for wildlife, we also endeavour to educate local communities about how they can help. We give talks in schools, universities and to adult groups on wildlife and its impact on us, both via video link and in-person.

We get involved in the local community by:

We are excited to have filmed to date, hedgehogs, fox and badger programs for channel 5. This increases will use awareness of the work we do and to gain support.

Our work load is increasing and we are looking at ways to keep up with the demand. Injured wildlife and incidents are on the increase and we do not want to turn people away. We have the space to take more wildlife but not the facilities and it is an issue that we are addressing.

Our full-time veterinary surgeon has made a massive difference to the care we offer wildlife and has saved more lives. We are currently looking at key grants and supporters to improve equipment and facilities in the hospital. New equipment will increase both our level of care and the number of patients we can treat. We want to see a world where wildlife gets the same level of care that we would expect for our cats and dogs. With the right support we believe we can do this.

Page 3

HARPER ASPREY WILDLIFE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

FINANCIAL REVIEW

Reserves policy

The charity maintains sufficient reserves to cover its cost for the immediate future and is focusing on further expansion to meet demand.

We are looking at key grants to improve our hospitals facilities and support our wildlife work and education. We have bought more equipment in the hospital including care cages funded by grants, Just Giving and private benefactors. We continue to work seven days a week as we train more people. The outlook is positive. We share our site with the Save Me Trust and collaborate on many joint projects. The charity has relied heavily upon Anne Brummer to provide the resources for it to undertake its key activities and she has continued to work seven days a week.

Demand this year has increased in excess of 30%. We have dedicated and reliable volunteers but we still need more and we are currently recruiting.

FUTURE PLANS

As demand for our work continues to grow we are looking at ways to fund ourselves and maintain the standard of care. Keeping up with demand is an ongoing issue and we are not sufficiently financed to extend our days to check in more wildlife as it would put our limited team under too much pressure.

We currently operate for the public between 8 and 4 pm daily. Our out of hours emergency calls are covered by myself and this year has seen us focus on more back up. Consistency is the issue and we simply need to employ more people. The charity has progressed beyond favours and now requires a stable revenue, to continue to grow. Our vet has been an amazing addition and we hope to continue and build upon this.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The power to appoint and remove Trustees is vested in the Trustees and exercised by deed. A Trustee may retire by notice in writing.

Approved by order of the board of trustees on 17th October 2023 and signed on its behalf by:

Mrs A S Brummer - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARPER ASPREY WILDLIFE RESCUE

Independent examiner's report to the trustees of Harper Asprey Wildlife Rescue

I report to the charity trustees on my examination of the accounts of Harper Asprey Wildlife Rescue (the Trust) for the year ended 31st December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joey Joseph

Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE

17th October 2023

Page 5

HARPER ASPREY WILDLIFE RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
Governance
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
55,036
73,603
76
128,715
62,705
5,961
56,755
125,421
3,294
45,350
48,644		 Restricted
fund
£
-
17,900
-
17,900
14,172
-
308
14,480
3,420
13,617
17,037		 2022
Total
funds
£
55,036
91,503
76
146,615
76,877
5,961
57,063
139,901
6,714
58,967
65,681		 2021
Total
funds
£
48,850
44,900
4
93,754
61,214
4,459
56,047
121,720
(27,966)
86,933
58,967

The notes form part of these financial statements

Page 6

HARPER ASPREY WILDLIFE RESCUE

STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2022

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
36,245
34,373
(21,973)
12,400
48,645
48,645		 Restricted
fund
£
2,595
14,441
-
14,441
17,036
17,036		 2022
Total
funds
£
38,840
48,814
(21,973)
26,841
65,681
65,681
48,645
17,036
65,681		 2021
Total
funds
£
40,046
48,159
(29,238)
18,921
58,967
58,967
45,350
13,617
58,967

The financial statements were approved by the Board of Trustees and authorised for issue on 17th October 2023 and were signed on its behalf by:

A S Brummer - Trustee

The notes form part of these financial statements

Page 7

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The C.E.O. has undertaken to ensure that the charity is able to meet its short term funding requirements and to refrain from requiring the repayment of money lent to the charity until alternative resources of funding are available.

For this reason, the trustees are of the opinion that it is correct to prepare the charity's accounts on a going concern basis.

The C.E.O. has considered a period exceeding twelve months from the date of approval of these accounts and is satisfied that there are no material uncertainties regarding going concern.

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Building works - 20% on reducing balance Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 50% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 8

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The charity operates fundamentally on a cash receipts basis although its financial statements are prepared on an accruals basis.

Depreciation is the key area in which judgement is required to determine the carrying value of past expenditure which has been capitalised rather than written off.

3. OTHER TRADING ACTIVITIES

Fundraising events
4.
INVESTMENT INCOME
Deposit account interest
5.
RAISING FUNDS
Raising donations and legacies
Insurance
Support costs
6.
SUPPORT COSTS
Management
£
Raising donations and legacies
75,401
Other resources expended
57,063
Governance
-
132,464		 Finance
£
402
-
-
402		 2022
£
91,503
2022
£
76
2022
£
1,074
75,803
76,877
Governance
costs
£
-
-
5,961
5,961		 2021
£
44,900
2021
£
4
2021
£
1,002
60,212
61,214
Totals
£
75,803
57,063
5,961
138,827

Page 9

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

7. TRUSTEES' REMUNERATION AND BENEFITS

A trustee received salary of £17,000 during the year. This was in respect of their additional non trustee role for the charity.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2022 nor for the year ended 31st December 2021.

8. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Wildlife rescue
No employees received emoluments in excess of £60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
48,850
Other trading activities
20,900
Investment income
4
Total
69,754
EXPENDITURE ON
Raising funds
56,976
Charitable activities
Governance
4,459
Other
49,902
Total
111,337
NET INCOME/(EXPENDITURE)
(41,583)
RECONCILIATION OF FUNDS
Total funds brought forward
86,933		 2022
£
55,360
707
56,067
2022
3
Restricted
fund
£
-
24,000
-
24,000
4,238
-
6,145
10,383
13,617
-		 2021
£
34,211
138
34,349
2021
3
Total
funds
£
48,850
44,900
4
93,754
61,214
4,459
56,047
121,720
(27,966)
86,933

Page 10

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

TOTAL FUNDS CARRIED FORWARD
10.
TANGIBLE FIXED ASSETS
COST
At 1st January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for year
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021
COST
At 1st January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for year
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021		 Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
45,350
13,617
58,967
Fixtures
Building
Plant and
and
works
machinery
fittings
£
£
£
26,773
39,639
5,779
4,229
4,656
1,589
31,002
44,295
7,368
8,138
26,589
4,202
4,572
4,426
792
12,710
31,015
4,994
18,292
13,280
2,374
18,635
13,050
1,577
Motor
Computer
vehicles
equipment
Totals
£
£
£
14,243
6,671
93,105
-
-
10,474
14,243
6,671
103,579
8,235
5,895
53,059
1,502
388
11,680
9,737
6,283
64,739
4,506
388
38,840
6,008
776
40,046		 Total
funds
£
58,967

Page 11

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Wages control
Accrued expenses		 2022
£
3,854
5,102
10,377
-
2,640
21,973		 2021
£
3,297
11,774
10,787
740
2,640
29,238

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS		 At 1/1/22
£
45,350
13,617
58,967
Incoming
resources
£
128,715
17,900
146,615		 Net
movement
in funds
£
3,295
3,419
6,714
Resources
expended
£
(125,420)
(14,481)
(139,901)		 At
31/12/22
£
48,645
17,036
65,681
Movement
in funds
£
3,295
3,419
6,714

Page 12

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1/1/21
£
Unrestricted funds
General fund
86,933
Restricted funds
Restricted Grants
-
TOTAL FUNDS
86,933
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
69,754
Restricted funds
Restricted Grants
24,000
TOTAL FUNDS
93,754		 Net
movement
in funds
£
(41,583)
13,617
(27,966)
Resources
expended
£
(111,337)
(10,383)
(121,720)		 At
31/12/21
£
45,350
13,617
58,967
Movement
in funds
£
(41,583)
13,617
(27,966)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS		 Net
movement
At
At 1/1/21
in funds
31/12/22
£
£
£
86,933
(38,288)
48,645
-
17,036
17,036
86,933
(21,252)
65,681		 Net
movement
At
At 1/1/21
in funds
31/12/22
£
£
£
86,933
(38,288)
48,645
-
17,036
17,036
86,933
(21,252)
65,681
65,681

Page 13

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS		 Incoming
resources
£
198,469
41,900
240,369		 Resources
expended
£
(236,757)
(24,864)
(261,621)		 Movement
in funds
£
(38,288)
17,036
(21,252)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2022 other than that already disclosed in note 7.

Page 14

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Signature 1

Signed by Anne Brummer using authentication code UHMyVkdcRGdYTlZN at IP address 81.151.168.106, on 2023/10/22 03:45:33 Z.

Anne Brummer's e-mail address is: anne83@me.com.