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2021-03-31-accounts

CHARITY REGISTRATION NUMBER: 1147549

Service By Emergency Rider Volunteers (OBN) Unaudited Financial Statements

31 March 2021

MEADOWS & CO LIMITED

Chartered Accountants Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ

Service By Emergency Rider Volunteers (OBN)

Financial Statements

Year ended 31 March 2021

Page
Trustees' annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8

Page 1

Service By Emergency Rider Volunteers (OBN)

Trustees' Annual Report

Year ended 31 March 2021

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.

Reference and administrative details

Service By Emergency Rider Volunteers (OBN)

Registered charity name

Charity registration number

Charity registration number 1147549 Principal office 11 Nichols Way Raunds Northamptonshire NN9 6SB

The Trustees

Ms C Ruben Mr J Webster (Resigned 4 December 2020) Mr D J Hess (Resigned 3 January 2021) Capt K Irani Mr G K Lipscomb Mrs M A Pollock Mr P Smithson Mr A F Stacey

Independent examiner Mr D Kelland Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ

Structure, governance and management

As an unincorporated charity, the organisation is controlled by its constitution at latest issue as ratified at Annual General or Extraordinary General Meetings.

Recruitment and appointment of new trustees

New trustees are recruited and elected from the charity's membership as required.

Page 2

Service By Emergency Rider Volunteers (OBN)

Trustees' Annual Report (continued)

Year ended 31 March 2021

Objectives and activities

SERV OBN has been formed to provide a "professional" framework organisation allowing its members to fulfil their personal objectives of serving their community in a manner commensurate with their skills, experience and interest.

The framework includes the provision of specialist training, access to and the use of fully expensed motorcycles and 4x4 vehicles, the authority to operate within the scope of Service Level Agreements in place with NHS hospitals and the opportunity to have their advance motorcycle rider skills assessed by suitably qualified personnel.

The frame work approach results in the provision of a motorcycle courier service, provided to or from NHS establishments and provided free of charge, transporting blood, blood products, samples, human donor milk, medical supplies or medical equipment, in turn resulting in the relief of sickness and suffering.

Public Benefit

The trustees have due regard to guidance published by the Charities Commission regarding Public Benefit.

Achievements and performance

Provision of transport services to the benefit of the public

For historical reasons the operational year for the charity is calendar, i.e. from 1st January to 31st December.

Hence the following statistics relate to the period 1st January to 31st December 2020.

Total fulfilled request for transportation Total fulfilled request for transportation 3,097
Comprising:
Blood 332
Platelets 740
Samples 1,632
Human Donor Milk collections 450
Miscellaneous runs 44

The charity operates a fleet of 15 dedicated and fully liveried motorcycles and 3 4x4 vehicles in the provision of our service.

Page 3

Service By Emergency Rider Volunteers (OBN)

Trustees' Annual Report (continued)

Year ended 31 March 2021

Achievements and performance (continued)

Significant activities undertaken for the benefit of the public

Requests for the transportation of items by SERV OBN are initiated by NHS clinical staff. Such requests generally fall into the following categories:

 The transportation of human donor milk used to feed premature babies, significantly reducing development risks of potentially fatal bowel conditions. In these circumstances SERV OBN members will collect pre-prepared donations from the donors and deliver as required to requesting NHS establishment. Also they transport from the John Radcliffe Hospital Oxford, Human Milk Bank to other hospitals, Neonatal Units within SERV OBN operating region which do not have their own Human Milk Bank.

Financial review

Fundraising during 2020/21 remained focused on gaining support from companies along with local community groups such as Rotary, Women Institute, Inner Wheel, Probus, Church Groups, Freemasons etc, unfortunately public collections at events and at retail outlets such as supermarkets were put on hold due to Covid-19 but the public responded positively with online donations during the year.

Total income raised during fiscal 2020/21 was £
2021 2020
£ £
Corporate and community presentations, personal donations and
events 95,075 66,968
Supermarket collections 167 34,090
Subscriptions 1,715 2,412
Sales of merchandise 569 967
Donated services 9,157 3,900

Page 4

Service By Emergency Rider Volunteers (OBN)

Trustees' Annual Report (continued)

Year ended 31 March 2021

Plans for future periods

Due to the COVID-19 pandemic and in response to NHS needs in transport of COVID-19 samples and testing kits, the Charity undertook 24 hours 7 days a week operation from the 30th of March through to 1st July 2020.

Due to various restrictions in place because of COVID-19, financial year 2020/21 has been very challenging in raising funds. The Charity has continued to receive support from various Masonic Lodges, Rotary Clubs, various social groups, the National Lottery and Government Community Funds via local authorities.

With this support the Charity is in a strong financial position and has been able to maintain the high standard of its service and introduce 3 new Yamaha FJR 1300A Blood Bikes in anticipation of retiring some high milage Blood Bikes from its fleet.

The Charity continues its excellent relationship with Renault UK. They are providing one Dacia Duster on long term loan and in addition during the period March through to July provided an additional Dacia Duster. The Dacia on long term loan is the property of Renault UK who fully maintain the vehicle, the Charity only pays for insurance and fuel used by the vehicle.

The Charity received support from BP. BP provide all emergency services with FREE fuel in the period 1st of February through to 31st of March 2020. The Charity in this period received in total 3,049 litres of fuel free of charge.

The Charity "Relay" of samples and medication with other Blood Bike Groups has significantly increased. These relays predominately occur during day operations.

The Charity continues to support the NICU - Human Milk Bank at John Radcliffe Hospital Oxford in the collection of Human Donor Milk both from the community and delivery from the Milk Bank to other hospitals in the operating region of the Charity.

In summary for 2020/21, SERV OBN can be very proud of having provided high level of service to the NHS at these very difficult times, whilst at the same time has been able to raise sufficient funds both for operational costs and asset purchase.

The Board of Trustees have established a reserves policy as part of its plans to provide long term support to the NHS.

The Board of Trustees aim to free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The Board of Trustees consider that this level will provide sufficient funds to respond to the day to day running costs of the fleet and ensure that support and governance costs are covered. The Board of Trustees consider that a level of 3 months is sufficient given the flexibility of fundraising through store collections and other public events.

The Trustees' annual report was approved on 28 July 2021 and signed on behalf of the board of trustees by:

Capt K Irani Trustee

Page 5

Service By Emergency Rider Volunteers (OBN)

Independent Examiner's Report to the Trustees of Service By Emergency Rider Volunteers (OBN)

Year ended 31 March 2021

I report to the trustees on my examination of the financial statements of Service By Emergency Rider Volunteers (OBN) ('the charity') for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Mr D Kelland Independent Examiner

Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ

28 July 2021

Page 6

Service By Emergency Rider Volunteers (OBN)

Statement of Financial Activities

Year ended 31 March 2021

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 84,242 11,000 95,242 101,058
Other trading activities 5 2,284 2,284 3,379
Investment income 6 9 9 10
Other income 7 9,157 9,157 3,900
---------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 95,692 11,000 106,692 108,347
============================ ============================ ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 8 202 202 1,641
Expenditure on charitable activities 9,10 86,567 7,875 94,441 98,891
---------------------------- ---------------------------- -------------------------------- --------------------------------
Total expenditure 86,769 7,875 94,643 100,532
============================ ============================ ================================ ================================
---------------------------- ---------------------------- -------------------------------- --------------------------------
Net income and net movement in funds 8,923 3,125 12,049 7,815
============================ ============================ ================================ ================================
Reconciliation of funds
Total funds brought forward 178,572 178,572 170,757
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total funds carried forward 187,495 3,125 190,620 178,572
================================ ============================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements.

Page 7

Service By Emergency Rider Volunteers (OBN)

Statement of Financial Position

31 March 2021
2021 2020
Note £ £ £ £
Fixed assets
Tangible fixed assets 16 83,783 83,600
Current assets
Stocks 17 2,610 1,865
Debtors 18 16,464 13,154
Cash at bank and in hand 94,051 86,679
-------------------------------- --------------------------------
113,125 101,698
Creditors: amounts falling due
within one year 19 6,287 6,726
-------------------------------- --------------------------------
Net current assets 106,838 94,972
-------------------------------- --------------------------------
Total assets less current liabilities 190,621 178,572
================================ ================================
Funds of the charity
Restricted funds 3,125
Unrestricted funds 187,495 178,572
-------------------------------- --------------------------------
Total charity funds 20 190,620 178,572
================================ ================================

These financial statements were approved by the board of trustees and authorised for issue on 28 July 2021, and are signed on behalf of the board by:

Capt K Irani Trustee

Mr P Smithson Trustee

The notes on pages 8 to 14 form part of these financial statements.

Page 8

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements

Year ended 31 March 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 11 Nichols Way, Raunds, Northamptonshire, NN9 6SB.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the Trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Page 9

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 10

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 84,075 11,000 95,075
Store Collections 167 167
---------------------------- ---------------------------- ----------------------------
84,242 11,000 95,242
============================ ============================ ============================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations
Donations 66,968 66,968
Store Collections 34,090 34,090
-------------------------------- -------------- --------------------------------
101,058 101,058
================================ ============== ================================

Page 11

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

5. Other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Membership fees 1,715 1,715 2,412 2,412
Shop income 569 569 967 967
----------------------- ----------------------- ----------------------- -----------------------
2,284 2,284 3,379 3,379
======================= ======================= ======================= =======================

6. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Bank interest 9 9 10 10
============== ============== ============== ==============
7. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Donated services 9,157 9,157 3,900 3,900
======================= ======================= ======================= =======================
8. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Costs of raising donations and
legacies 202 202 1,641 1,641
============== ============== ======================= =======================
9. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Charitable activities 86,567 7,875 94,441
============================ ======================= ============================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Charitable activities 98,891 98,891
============================ ============== ============================
10. Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly 2021 2020
£ £ £
Charitable activities 94,441 94,441 98,891
============================ ============================ ============================

Page 12

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

11. Support costs

Charitable
activities Total 2021 Total 2020
£ £ £
Communications and IT 102 102 494
General office 150 150 922
Finance costs 126 126 230
Insurance 639 639 1,070
Repairs and renewals 5 5 527
Telephone 2,010 2,010 750
Postage and stationery 817 817 751
Fuel costs 17,485 17,485 25,570
Vehicle licences and insurance 13,407 13,407 5,388
Vehicle repairs 29,480 29,480 33,501
Protective clothing 1,992 1,992 1,720
Depreciation 28,229 28,229 27,969
---------------------------- ---------------------------- ----------------------------
94,442 94,442 98,892
============================ ============================ ============================
12. Net income
Net income is stated after charging/(crediting):
2021 2020
£ £
Depreciation of tangible fixed assets 27,995 27,969
Loss on disposal of heritage assets 234
============================ ============================
13. Independent examination fees
2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements - -
============== ==============
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
£ £

The average head count of employees during the year was Nil (2020: Nil).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

Page 13

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

16. Tangible fixed assets

Plant and Motor
machinery vehicles Equipment Total
£ £ £ £
Cost
At 1 April 2020 2,817 194,486 5,573 202,876
Additions 29,312 29,312
Disposals (10,755) (10,755)
---------------------------- -------------------------------- ----------------------- --------------------------------
At 31 March 2021 (7,938) 223,798 5,573 221,433
============================ ================================ ======================= ================================
Depreciation
At 1 April 2020 2,034 112,241 5,001 119,276
Charge for the year 197 27,610 188 27,995
Disposals (9,621) (9,621)
---------------------------- -------------------------------- ----------------------- --------------------------------
At 31 March 2021 (7,390) 139,851 5,189 137,650
============================ ================================ ======================= ================================
Carrying amount
At 31 March 2021 (548) 83,947 384 83,783
============================ ================================ ======================= ================================
At 31 March 2020 783 82,245 572 83,600
============================ ================================ ======================= ================================
17. Stocks
2021 2020
£ £
Raw materials and consumables 2,610 1,865
======================= =======================
18. Debtors
2021 2020
£ £
Prepayments and accrued income 9,822 10,833
Other debtors 6,642 2,321
---------------------------- ----------------------------
16,464 13,154
============================ ============================
19. Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors 1,287 1,666
Other creditors 5,000 5,060
----------------------- -----------------------
6,287 6,726
======================= =======================

Page 14

Service By Emergency Rider Volunteers (OBN)

Notes to the Financial Statements (continued)

Year ended 31 March 2021

20. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 31 March 20
1 April 2020 Income Expenditure 21
£ £ £ £
General funds 178,572 95,692 (86,769)
187,495
================================ ============================ ============================ ================================
At
At 31 March 20
1 April 2019 Income Expenditure 20
£ £ £ £
General funds 170,757 108,347 (100,532)
178,572
================================ ================================ ================================ ================================
Restricted funds
At
At 31 March 20
1 April 2020 Income Expenditure 21
£ £ £ £
Restricted Fund 2 - H&T Funding for
Jane 5,000 (3,875)
1,125
Restricted Fund 3 - Oxon Comm Fund 6,000 (4,000)
2,000
-------------- ---------------------------- ----------------------- -----------------------
11,000 (7,875)
3,125
============== ============================ ======================= =======================
At
At 31 March 20
1 April 2019 Income Expenditure 20
£ £ £ £
Restricted Fund 2 - H&T Funding for
Jane
Restricted Fund 3 - Oxon Comm Fund
-------------- -------------- -------------- --------------
============== ============== ============== ==============
21. Analysis of net assets between funds
Unrestricted Total Funds
Funds 2021
£ £
Tangible fixed assets 83,783 83,783
Current assets 113,125 113,125
Creditors less than 1 year (6,287)
(6,287)
-------------------------------- --------------------------------
Net assets 190,621 190,621
================================ ================================
Unrestricted Total Funds
Funds 2020
£ £
Tangible fixed assets 83,600 83,600
Current assets 101,698 101,698
Creditors less than 1 year (6,726)
(6,726)
-------------------------------- --------------------------------
Net assets 178,572 178,572
================================ ================================