Charity Registration No. 1146891 **BLYTH WILDLIFE RESCUE TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020** Page **1** of **13** ## **BLYTH WILDLIFE RESCUE** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Independent examiner** Martin Hepworth Gateway Accountancy Services Limited T01 Blyth Workspace Quay Road Blyth NE24 3AF **Bankers** Lloyds Bank 331 Benton Road Newcastle upon Tyne NE7 7 EE **Principal address** 22 Hallington Mews Killingworth Newcastle upon Tyne NE12 6UE Page **2** of **13** ## **BLYTH WILDLIFE RESCUE** ## **CONTENTS** |**CONTENTS**|| |---|---| |**Trustees report**|4-6| |**Independent examiner’s report**|7| |**Statement of financial activities**|8| |**Balance Sheet**|9| |**Notes to the accounts**|| Page **3** of **13** ## **BLYTH WILDLIFE RESCUE TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ___________________________________________________________________ The Trustees present their report and accounts for the year ended 31 December 2020. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and in accordance with the Charities SORP (FRS 102). ## **Structure, governance and management** The charity was established by a charitable constitution finalised on 29 March 2012. The charity is unincorporated. The trustees who served during the year were: Mr J Anderson Mrs V Anderson Mrs P Leightley Mrs H New The Charity is governed and managed by the trustees who, are recruited based on their expertise and are local community activists. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. All trustees give their time voluntarily and receive no remuneration from the charity. Trustee expenses are reimbursed. There are no related parties. The charity relies on donations and legacies for its funding. ## **Objectives and activities** The charity's objective remains the rescue and rehabilitation of sick and injured wildlife across Northumberland and Newcastle upon Tyne. This objective is achieved entirely by the work of volunteers. Funding is raised by donations from the general public. ## **Public benefit** All activities are undertaken to further our charitable purposes for the public benefit. In accordance with Section 17 (5) of the 2011 Charities Act the trustees have had regard to the Charity Commissions guidance on public benefit throughout the year when deciding on the activities of the charity. Page **4** of **13** ## **Achievements and performance** Funding has been considerably higher than 2018, which was mainly due to online campaigns for charitable donations and large one-off donations. ## **Financial Review** The attached accounts show the financial position at 31 December 2020 which the trustees consider to be satisfactory. Incoming resources totalled £43,712. Reserves totalled £32,182 Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. ## **Reserves Policy** The trustees consider it appropriate to maintain unrestricted funds, which are the free reserves of the charity, at a level of one half of annual costs, which equates to approximately £13,500 at 31st December 2020. The actual free reserves at 31st December 2020 of £32,182 are considerably in excess of this level. ## **Risk Review** Procedures have been established to identify risks and to mitigate risk exposure. Financial activities are reviewed regularly by the trustees with remedial action taken to compensate for any projected income shortfall or overspend. Internal risks are minimized by the authorisation procedures in place for all transactions. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Internal controls have been implemented in respect of transaction authorization. Procedures are in place to ensure the health and safety of trustees and volunteers. ## **Investment Powers** Under the trust deed the charity has the power to make any investment which the trustees see fit. ## **Responsibilities of the Trustees** The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the in incoming resources and application of resources of the charity for that year. Page **5** of **13** In preparing these accounts, the trustees are required to: - ‾ Select suitable accounting policies and then apply them consistently; - ‾ Observe the methods and principles in the Charities SORP (FRS 102); - ‾ Make judgments and estimates that are reasonable and prudent; - ‾ State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the accounts: and - ‾ Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Independent Examiner** Martin Hepworth of Gateway Accountancy Services Limited has been appointed as independent examiner for the ensuing year. On behalf of the board of trustees John Anderson Trustee 30 November 2021 Page **6** of **13** ## **BLYTH WILDLIFE RESCUE** ## **INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF BLYTH WILDLIFE RESCUE** ___________________________________________________________________ I report on the accounts of the for the year ended 31 December 2020, which are set out on pages 4 to 12. ## **Respective responsibilities of and examiner** The charity's are responsible for the preparation of the accounts. The charity's consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - (i) examine the accounts under section 145 of the 2011 Act; - (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5){b) of the 2011 Act; and - (iii) to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be. required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - a) which gives me reasonable cause to believe that in any material respect the requirements: - i. to keep accounting records in accordance with section 130 of the 2011 Act; and - ii. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; - have not been met; or - b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Dated: 30 November 2021 Page **7** of **13** ## **BLYTH WILDLIFE RESCUE** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENTITURE ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** |||**2020**|**2019**| |---|---|---|---| ||**Notes**|**£**|**£**| |**Incoming resources from generated funds**|||| |**Voluntary Income**||43,712|30,105| |**Grants Received**||13,000|| |**Resources expended**|||| |**Charitable activities**||41,710|27,663| |Other expenditure|||600| |Total expenditure||41,710|28,263| |**Net incoming (outgoing) resources**||14,734|1,842| |**Net movement in funds**||14,734|1,842| |Fund balances at January 2020||17,448|15,606| |**Fund balances at 31 December 2020**||32,182|17,448| The statement of Financial Activities includes all gains and losses in the period and therefore a statement of total gains and losses has not been prepared. All of the above amounts relate to continuing activities. Page **8** of **13** ## **BLYTH WILDLIFE RESCUE** ## **BALANCE SHEET** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ||||**2020**||**2019**| |---|---|---|---|---|---| ||**Notes**|**£**|**£**|**£**|**£**| |**Fixed assets**|||||| |Tangible Assets|||2,002||-| |Cash at bank and in hand||28,910||18,048|| |Other Debtors||1,269||0|| |||30,180||18,048|| |**Creditors: amounts falling due within**||-||(600)|| |**one year**|||||| |**Net current assets**|||30,180||17,448| |**Income funds**|||32,182||17,448| |Unrestricted income funds|||32,182||17,448| The accounts were approved by the Trustees on 30 November 2021 and signed on their behalf by: ………………………… **J Anderson Trustee** ………………………… **V Anderson Trustee** Page **9** of **13** ## **BLYTH WILDLIFE RESCUE** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. Accounting policies** ## **1.1. Basis of preparation** The accounts have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102) and the Charities Act 2011. The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in the accounts are rounded to the nearest £. These accounts for the year ended 31st December 2020 are the second accounts for Blyth Wildlife Rescue prepared under the Charities SORP (FRS 102). The reported financial position and financial performance for the previous year are not affected by the transition. At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. ## **1.2. Incoming Resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - ‾ Voluntary income is received by way of donation and gifts and is included in full in the Statement of Financial Activities when receivable - ‾ Investment income is included when receivable - ‾ Grants income is included when the charity becomes unconditional entitled to it ## **1.3. Resources Expended** Expenditure is recognised on an accrual basis as liability is incurred. Expenditure includes irrecoverable VAT which is reported as part of the expenditure to which it relates. - ‾ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. - ‾ Other costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity. Page **10** of **13** All costs allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. ## **1.4. Fund Accounting** - ‾ Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity - ‾ Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal ## **1.5. Cash and cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less. These are not amortised. ## **1.6. Basic Financial Liabilities** Basic financial liabilities including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments, discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. ## **1.7. Derecognition of Financial Liabilities** Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. ## **2. Voluntary income** |**oluntary income**||| |---|---|---| ||2020|2019| ||£|£| |Donations|43,712|30,105| |**esources Expended**||| ||2020|2019| ||£|£| |Charitable activities||| |Support costs|41,042|27,663| |Other expenditure|668|600| ## **3. Resources Expended** Other expenditure includes depreciation of £668. For independent examination fees 2019 £600. Page **11** of **13** ## **4. Support costs** |**upport costs**||| |---|---|---| ||2020|2019| ||£|£| |Rent|5,400|5,400| |Motor running expenses|3,858|3,582| |Equipment|3,336|3,072| |Other costs|29,116|16,209| ## **5. Trustees** Trustees (or any persons connected with them) received no remuneration during the year (2019; nil). ## **6. Employees** There were no employees during the year. ## **7. Creditors: amounts falling due within one year** ||2020|2019| |---|---|---| ||£|£| |Accruals|0|600| ## **8. Related party transaction** There has been no related party transaction during the year Page **12** of **13** |**9.**|**Tangible Fixed Assets**|| |---|---|---| |||**Motor**| |||**Vehicles**| |||**£**| ||**Cost**|| ||As at 1 January 2020|-| ||Additions|2,670| ||As at 31 December 2020|2,670| ||**Depreciation**|| ||As at 1 January 2020|-| ||Provided during the period|668| ||As at 31 December 2020|668| ||**Net Book Value**|| ||As at 31 December 2020|2,002| ||As at 1 January 2020|-| Page **13** of **13** **Issuer** Gateway Finance and Consulting Limited **Document generated** Fri, 17th Dec 2021 13:36:26 UTC **Document fingerprint** a489330aa8d50202dea12722dc2c5e98 ## **Parties involved with this document** **Document processed Party + Fingerprint** Fri, 17th Dec 2021 14:35:15 UTC Mr John Anderson - Signer (300d4b17cc3fc6bb4a980f81bdaacfdf) Fri, 17th Dec 2021 14:39:26 UTC Mrs V Anderson - Signer (0418b5255ae21858434aef0956f7f010) ## **Audit history log** ## **Date** ## **Action** Fri, 17th Dec 2021 14:39:26 UTC The envelope has been signed by all parties. (148.252.129.210) Fri, 17th Dec 2021 14:39:26 UTC Mrs V Anderson signed the envelope. (148.252.129.210) Fri, 17th Dec 2021 14:35:47 UTC Mrs V Anderson viewed the envelope. (148.252.129.210) Fri, 17th Dec 2021 14:35:16 UTC Document emailed to party email (3.8.187.221) Fri, 17th Dec 2021 14:35:15 UTC Sent the envelope to Mrs V Anderson for signing. (148.252.129.210) Fri, 17th Dec 2021 14:35:15 UTC Mr John Anderson signed the envelope. (148.252.129.210) Fri, 17th Dec 2021 14:32:45 UTC Mr John Anderson viewed the envelope. (148.252.129.210) Fri, 17th Dec 2021 13:36:35 UTC Document emailed to party email (18.132.193.9) Fri, 17th Dec 2021 13:36:27 UTC Sent the envelope to Mr John Anderson for signing. (18.134.7.248) Fri, 17th Dec 2021 13:36:27 UTC Mrs V Anderson has been assigned to this envelope. (18.134.7.248) Fri, 17th Dec 2021 13:36:27 UTC Mr John Anderson has been assigned to this envelope. (18.134.7.248) Fri, 17th Dec 2021 13:36:27 UTC Envelope generated. (18.134.7.248) Fri, 17th Dec 2021 13:36:27 UTC Document generated with fingerprint a489330aa8d50202dea12722dc2c5e98. (18.134.7.248) Fri, 17th Dec 2021 13:36:26 UTC Envelope generated with fingerprint 3869208dd5a13b3fc4434a7b4b73cd93 (18.133.63.166)