## TAR
With legal matters continuing between the land owner and the other party. We still have not completed, with the money raised and held in a red circled account we are able to proceed at any time. Be assured this dispute is nothing to do with Bird Aid and having successfully raised the funds to purchase their own site this will happen.
This did not prevent the charity obtaining the empty unit next to our charity shop and having a combined lease, with the help of volunteers and professionals as required, fitted out the unit with office, DDA toilet and kitchen. An opening from the existing shop was created and trading has commenced with the introduction of a community café, this allows our users to experience and participate in the hospitality industry.
Due to the uncertain position as to when the outcome of us being able to purchase the land, we have not been able to do direct funding applications for the rehabilitation centre and have funded from reserves to ensure a service is maintained.
Avian Flu has impacted us heavily, as so many wildlife services and vets refused to deal with birds it meant we were inundated with requests for help. We could only offer limited services as we had to ensure our resident gulls were protected from infection. We achieved this with creating isolation areas on site with strict decontamination procedures to ensure protection to our residents. With that we have managed to directly help 350 birds on site with hundreds of others being helped remotely.
Unaudited Financial Statements for the Period 1 April 2022 to 31 December 2022
for
Eastbourne Bird Aid CIO
Eastbourne Bird Aid CIO
Contents of the Financial Statements for the Period 1 April 2022 to 31 December 2022
||Page|
|---|---|
|Income Statement|1|
|Balance Sheet|2|
|Independent Certified Accountants' Review|4|
|Report||
|Trading and Profit and Loss Account|7|
|Detailed Balance Sheet|8|
Eastbourne Bird Aid CIO
## Income Statement
## for the Period 1 April 2022 to 31 December 2022
|**TURNOVER**
Other income
Cost of raw materials and consumables
Staff costs
Other charges
Taxation
**PROFIT**
Depreciation and other amounts written off assets|Period
1.4.22
to
31.12.22
£
100,751
489
(4,779)
(11,218)
(4,660)
(50,427)
-
30,156
31.3.22
£
295,433
13,908
(3,179)
(39,825)
(5,621)
(75,261)
-
185,455
Year Ended|
|---|---|
Page 1
Eastbourne Bird Aid CIO (Registered number: 1143728)
## Balance Sheet
## 31 December 2022
|**FIXED ASSETS**
**CURRENT ASSETS**
**CREDITORS**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**PROVISIONS FOR LIABILITIES**
**NET ASSETS**
**RESERVES**|31.12.22
£
£
17,478
274,462
(22,163)
252,299
269,777
2,239
267,538
267,538|£
271,894
(51,661)
£
18,638
220,233
238,871
1,489
237,382
237,382
31.3.22|
|---|---|---|
## **NOTES TO THE FINANCIAL STATEMENTS**
1. **STATUTORY INFORMATION**
Eastbourne Bird Aid CIO is a charitable organization, limited by guarantee, registered in England and Wales. The organization's registered number and registered office address are as below:
Registered number: 1143728
Registered office: Unit 11 & 12 The Quinitins North Street Hailsham East Sussex BN27 1DP
## 2. **AVERAGE NUMBER OF EMPLOYEES**
The average number of employees during the period was 3 (2022 -6).
continued...
Page 2
Eastbourne Bird Aid CIO (Registered number: 1143728)
## Balance Sheet - continued
## 31 December 2022
The organisation is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the organisation.
The financial statements have been prepared in accordance with the micro-entity provisions.
The financial statements were approved by the Trustees and authorised for issue on 25 September 2023 and were signed by:
On behalf of the Trustees
۱
Page 3
Independent Certified Accountants' Review Report to the Trustees of Eastbourne Bird Aid CIO
We have reviewed the financial statements of Eastbourne Bird Aid CIO for the year ended 31 December 2022, which comprise the Income Statement, Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
This report is made solely to the trustees in accordance with our terms of engagement. Our review has been undertaken so that we might state to the trustees those matters that we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the organisation and the organisation’s trustees for our work, for this report or the conclusions we have formed.
## **Accountants' responsibility**
Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF 'Assurance review engagements on historical financial statements'. ISRE 2400 also requires us to comply with the ICAEW Code of Ethics.
## **Scope of the assurance review**
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.
## **Conclusion**
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:
- So as to give a true and fair view of the state of the company’s affairs as at 31 December 2022 and of its profit for the year then ended;
- In accordance with United Kingdom Generally Accepted Accounting Practice; and
- In accordance with requirements of the companies Act 2006.
John Harris Associates Ltd 62 Cavendish Place Eastbourne East Sussex BN21 3RL
Date: ...................۱٥
This page does not form part of the statutory financial statements
Page 4
|Eastbourne Bird Aid CIO
Trading and Profit and Loss Account
for the Period 1 April 2022 to 31 December 2022
**Turnover**
Sales
Donation
Charitable grants
**Cost of sales**
Opening stock
Purchases
Food and Bedding
Veterinary and Medical
Waste Disposal
Closing stock
**GROSS PROFIT**
**Other income**
Covid Grants
HMRC JRS Grant
Deposit account interest
**Expenditure**
Packaging
Rent
Light and heat
Wages
Social security
Telephone
Post and stationery
Advertising
Motor expenses
Equipment Expensed
Licences and insurance
Repairs and renewals
Household and cleaning
Volunteer expenses
Work Clothing
Computer costs
Sundry expenses
Carried forward
Period
£
50,812
41,939
8,000
350
4,779
8,940
911
2,340
17,320
(350)
-
-
489
133
1,265
2,709
11,156
62
593
489
545
1,339
137
860
16,654
145
376
-
548
-
37,011
£
100,751
16,970
83,781
489
84,270
84,270
1.4.22 to 31.12.22|
31.3.22
£
93,104
202,329
-
350
3,179
13,171
1,745
2,178
20,623
(350)
11,067
2,833
8
27
14,799
6,919
33,456
6,369
564
919
70
1,119
-
1,241
5,020
-
8,739
70
1,762
(1)
81,073
£
295,433
20,273
275,160
13,908
289,068
289,068
Year Ended|
|---|---|
|**Turnover**
Sales
Donation
Charitable grants
**Cost of sales**
Opening stock
Purchases
Food and Bedding
Veterinary and Medical
Waste Disposal
Closing stock
**GROSS PROFIT**
**Other income**
Covid Grants
HMRC JRS Grant
Deposit account interest
**Expenditure**
Packaging
Rent
Light and heat
Wages
Social security
Telephone
Post and stationery
Advertising
Motor expenses
Equipment Expensed
Licences and insurance
Repairs and renewals
Household and cleaning
Volunteer expenses
Work Clothing
Computer costs
Sundry expenses
Carried forward||
This page does not form part of the statutory financial statements
Page 6
|
Eastbourne Bird Aid CIO
Trading and Profit and Loss Account
for the Period 1 April 2022 to 31 December 2022
Brought forward
Transaction Charges
Office expenses
Accountancy
Subscriptions
Professional fees
Legal fees
Depreciation of tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Entertainment
**Finance costs**
Bank charges
Loan interest
**NET PROFIT**
Period
£
37,011
1,586
23
876
1,165
125
7,289
4,220
130
310
255
124
1,000
£
84,270
52,990
31,280
1,124
30,156
1.4.22 to 31.12.22|
£
81,073
1,926
647
2,125
199
9,108
2,799
5,044
173
404
-
115
-
£
289,068
103,498
185,570
115
185,455
Year Ended
31.3.22|
|---|---|
|Brought forward
Transaction Charges
Office expenses
Accountancy
Subscriptions
Professional fees
Legal fees
Depreciation of tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Entertainment
**Finance costs**
Bank charges
Loan interest
**NET PROFIT**||
This page does not form part of the statutory financial statements
Page 7
Eastbourne Bird Aid CIO
## Detailed Balance Sheet for the Period 1 April 2022 to 31 December 2022
|**FIXED ASSETS**
Plant and machinery
Fixtures and fittings
Computer equipment
**CURRENT ASSETS**
Stocks
Trade debtors
Bank acc 1 -
Current
Bank acc 2 - Savings
Bank account no. 6
**CREDITORS**
**Amounts falling due within one**
**year**
Bank account no. 6
Trade creditors
Social security and other taxes
Other creditors
Loan from charity sponsor
Wages and salary control acc
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**PROVISIONS FOR LIABILITIES**
Accountancy provisions
**NET ASSETS**|Period
1.4.22
to
31.12.22
£
12,659
3,889
930
17,478
350
-
17,601
256,287
224
274,462
-
1
(182)
-
(21,000)
(982)
(22,163)
252,299
269,777
(2,239)
267,538
31.3.22
£
16,879
518
1,241
18,638
350
448
10,618
260,478
-
271,894
(85)
1
(236)
(8,889)
(41,997)
(455)
(51,661)
220,233
238,871
(1,489)
237,382
Year Ended|
|---|---|
This page does not form part of the statutory financial statements
Page 8
Page 9
This page does not form part of the statutory financial statements
## **Section B Statement of assets and liabilities for the period from 01.04.2022 to 31.12.2022**
|||**Unrestricted**
**funds**|**Restricted funds**|**Restricted**
**Project Fund**|
|---|---|---|---|---|
|Categories|Details|To nearest £|To nearest £|To nearest £|
|Cash funds||21,698|50,000|195,840|
||**Total cash funds**|21,698|50,000|195,840|
## **Section B Statement of assets and liabilities for the period from 01.04.2021 to 31.03.2022**
|||**Unrestricted**
**funds**|**Restricted funds**|**Restricted**
**Project Fund**|
|---|---|---|---|---|
|Categories|Details|To nearest £|To nearest £|To nearest £|
|Cash funds|||50,000|187,382|
||**Total cash funds**||50,000|187,382|