**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:
- rescuing wildlife
- rehabilitating wildlife
- giving talks on wildlife
- attending local fêtes and events
- speaking on local radio and television
- working with local authorities in relation to wildlife and our Project Amazing Grace Hedgehog campaign.
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':
- the requirements of Section 7 Statement of Cash Flows.
## **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
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
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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.