CHARITY REGISTRATION NUMBER: 1147549
Service By Emergency Rider Volunteers (OBN) Unaudited Financial Statements
31 March 2022
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 2022
| 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 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
Reference and administrative details
Registered charity name
Charity registration number
Principal office
Service By Emergency Rider Volunteers (OBN)
1147549 Sunny Bank High Street Ramsden Chipping Norton Oxfordshire OX7 3AU
The trustees
Capt K Irani Mr G K Lipscomb Mrs M A Pollock (Resigned 30 July 2021) Mr P Smithson Mr A F Stacey (Resigned 29 October 2021) Ms C Ruben Mr J Hussain (Appointed 11 February 2022) Mr S Cooper (Resigned 13 February 2022) Mr A Hyde (Appointed 9 November 2021)
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 2022
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 2021.
| Total fulfilled request for transportation | Total fulfilled request for transportation | 3,463 |
|---|---|---|
| Comprising: | ||
| | Blood | 319 |
| | Platelets | 811 |
| | Samples | 1,823 |
| | Human Donor Milk collections | 557 |
| | Miscellaneous runs | 56 |
The charity operates a fleet of 17 dedicated and fully liveried motorcycles and 2 4x4 vehicles in the provision of our service.
Page 3
Service By Emergency Rider Volunteers (OBN)
Trustees' Annual Report (continued)
Year ended 31 March 2022
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 items as a precautionary measure following a reduction in "stock" below replenishment levels.
-
The Transport of Blood, urine or tissue samples to a facility in order to allow timely diagnosis and the development of treatment.
-
The transportation of items needed for a specific individual or procedure or in response to an incident or circumstances creating exceptional demand. Such requests may be urgent or considered as an emergency.
-
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.
-
SERV OBN members maybe involved in “relay” services in all the categories above, involving rendezvous with other similar groups where items are being transported onto, outside or through our region.
Financial review
Fundraising during 2021/22 remained focused on gaining support from companies along with local community groups such as Rotary, Women Institute, Inner Wheel, Probus, Church Groups, Freemasons etc, fortunately public collections at events and at retail outlets such as supermarkets have been recommenced after Covid-19. The public again responded positively with donations during the year.
Total income raised during fiscal 2021/22 was
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Corporate and community presentations, personal donations and | ||
| events | 67,499 | 95,075 |
| Supermarket collections | 35,020 | 167 |
| Subscriptions | 1,538 | 1,715 |
| Sales of merchandise | 1,787 | 569 |
| Donated services | 3,900 | 9,157 |
Page 4
Service By Emergency Rider Volunteers (OBN)
Trustees' Annual Report (continued)
Year ended 31 March 2022
Plans for future periods
The Charity has continued to receive support from various Masonic Lodges, Rotary Clubs and various social groups. Since the lifting of COVID 19 restrictions the Charity has been able to resume store collections which have been of further assistance in supporting the financial position of the Charity.
During the course of the year the Charity has introduced 2 new BMW R1250RT bikes in full blood bike specification in anticipation of retiring some very high milage Blood Bikes from its Fleet. Looking ahead future bike replacements will then possible be BMW R1250RT's and the Yamaha FJR 1300 bikes will in time be phased out of the Charities fleet.
The Charity continues its excellent relationship with BP in which BP allow purchase of fuel at advantages' prices.
The Charity's relationship with Renault UK has now ended with the return of the Dacia Duster. The Charity is in discussion with other SUV manufacturers for the possibility of a loan vehicle as a replacement.
The Relay of samples and medication with other Blood Bike Groups continues to increase. The Relays remain mainly during the day.
The Charities support to the NICU - Human Milk Bank at John Radcliffe Hospital continues. Total quantity of 1,907 Litres of Donated Human Milk was collected in the period from 205 mothers in the programme.
In Summary for 2021/22 SERV OBN can be proud of having provided a high level of service to the NHS at these very difficult times.
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 flexibility of fundraising through store collections and other public events.
The trustees' annual report was approved on 22 July 2022 and signed on behalf of the board of trustees by:
Kamran Irani
Kamran Irani (Aug 31, 2022 14:15 GMT+1)
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 2022
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 2022.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
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
Page 6
Service By Emergency Rider Volunteers (OBN)
Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 60,769 | 41,750 | 102,519 | 95,242 |
| Other trading activities | 5 | 3,325 | – | 3,325 | 2,284 |
| Investment income | 6 | 6 | – | 6 | 9 |
| Other income | 7 | 3,900 | – | 3,900 | 9,157 |
| ---------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total income | 68,000 | 41,750 | 109,750 | 106,692 | |
| ============================ | ============================ | ================================ | ================================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 8 | 693 | – | 693 | 202 |
| Expenditure on charitable activities | 9,10 | 107,952 | 5,078 | 113,030 | 94,441 |
| Other expenditure | 12 | 5,140 | – | 5,140 | – |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total expenditure | 113,785 | 5,078 | 118,863 | 94,643 | |
| ================================ | ============================ | ================================ | ================================ | ||
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Net (expenditure)/income and net | |||||
| movement in funds | (45,785) | 36,672 | (9,113) | 12,049 | |
| ================================ | ============================ | ================================ | ================================ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 187,495 | 3,125 | 190,620 | 178,572 | |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total funds carried forward | 141,710 | 39,797 | 181,507 | 190,620 | |
| ================================ | ============================ | ================================ | ================================ |
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 15 form part of these financial statements.
Page 7
Service By Emergency Rider Volunteers (OBN)
Statement of Financial Position
| 31 | March 2022 | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 17 | 96,647 | 83,783 | ||
| Current assets | |||||
| Stocks | 18 | 2,173 | 2,610 | ||
| Debtors | 19 | 13,980 | 16,464 | ||
| Cash at bank and in hand | 76,147 | 94,051 | |||
| ---------------------------- | -------------------------------- | ||||
| 92,300 | 113,125 | ||||
| Creditors: amounts falling due | |||||
| within one year | 20 | 7,440 | 6,287 | ||
| ---------------------------- | -------------------------------- | ||||
| Net current assets | 84,860 | 106,838 | |||
| -------------------------------- | -------------------------------- | ||||
| Total assets less current liabilities | 181,507 | 190,621 | |||
| -------------------------------- | -------------------------------- | ||||
| Net assets | 181,507 | 190,621 | |||
| ================================ | ================================ | ||||
| Funds of the charity | |||||
| Restricted funds | 39,797 | 3,125 | |||
| Unrestricted funds | 141,710 | 187,495 | |||
| -------------------------------- | -------------------------------- | ||||
| Total charity funds | 21 | 181,507 | 190,620 | ||
| ================================ | ================================ |
These financial statements were approved by the board of trustees and authorised for issue on 22 July 2022, and are signed on behalf of the board by:
Kamran Irani
Kamran Irani (Aug 31, 2022 14:15 GMT+1)
Capt K Irani Trustee
Mr P Smithson Trustee
The notes on pages 8 to 15 form part of these financial statements.
Page 8
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements
Year ended 31 March 2022
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 Sunny Bank, High Street, Ramsden, Chipping Norton, Oxfordshire, OX7 3AU.
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 2022
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:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
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 2022
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 | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 25,749 | 41,750 | 67,499 |
| Store Collections | 35,020 | – | 35,020 |
| ---------------------------- | ---------------------------- | -------------------------------- | |
| 60,769 | 41,750 | 102,519 | |
| ============================ | ============================ | ================================ | |
| 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 | |
| ============================ | ============================ | ============================ |
Page 11
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements (continued)
Year ended 31 March 2022
5. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Membership fees | 1,538 | 1,538 | 1,715 | 1,715 |
| Shop income | 1,787 | 1,787 | 569 | 569 |
| ----------------------- | ----------------------- | ----------------------- | ----------------------- | |
| 3,325 | 3,325 | 2,284 | 2,284 | |
| ======================= | ======================= | ======================= | ======================= | |
| Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Bank interest | 6 | 6 | 9 | 9 |
| ============== | ============== | ============== | ============== | |
| Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Donated services | 3,900 | 3,900 | 9,157 | 9,157 |
| ======================= | ======================= | ======================= | ======================= | |
| Costs of raising donations and | legacies | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Blood Bike Shop | 693 | 693 | 202 | 202 |
| ============== | ============== | ============== | ============== | |
| Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Charitable activities | 107,052 | 5,078 | 112,130 | |
| Support costs | 900 | – | 900 | |
| -------------------------------- | ----------------------- | -------------------------------- | ||
| 107,952 | 5,078 | 113,030 | ||
| ================================ | ======================= | ================================ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Charitable activities | 86,567 | 7,875 | 94,441 | |
| Support costs | – | – | – | |
| ---------------------------- | ----------------------- | ---------------------------- | ||
| 86,567 | 7,875 | 94,441 | ||
| ============================ | ======================= | ============================ |
6. Investment income
7. Other income
8. Costs of raising donations and legacies
9. Expenditure on charitable activities by fund type
Page 12
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements (continued)
Year ended 31 March 2022
10. Expenditure on charitable activities by activity type
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| Charitable activities | 112,130 | – | 112,130 | 94,441 | |
| Governance costs | – | 900 | 900 | – | |
| -------------------------------- | -------------- | -------------------------------- | ---------------------------- | ||
| 112,133 | 897 | 113,030 | 94,441 | ||
| ================================ | ============== | ================================ | ============================ | ||
| 11. | Support costs | ||||
| Charitable | |||||
| activities | Total 2022 | Total 2021 | |||
| £ | £ | £ | |||
| Premises | 188 | 188 | – | ||
| Communications and IT | 88 | 88 | 102 | ||
| General office | 206 | 206 | 150 | ||
| Finance costs | 114 | 114 | 126 | ||
| Insurance | 667 | 667 | 639 | ||
| Repairs and renewals | 1,090 | 1,090 | 5 | ||
| Telephone | 2,822 | 2,822 | 2,010 | ||
| Postage and stationery | 611 | 611 | 817 | ||
| Fuel costs | 26,312 | 26,312 | 17,485 | ||
| Vehicle licences and insurance | 12,935 | 12,935 | 13,407 | ||
| Vehicle repairs | 33,122 | 33,122 | 29,480 | ||
| Protective clothing | 1,713 | 1,713 | 1,990 | ||
| Depreciation | 32,262 | 32,262 | 28,229 | ||
| -------------------------------- | -------------------------------- | ---------------------------- | |||
| 112,130 | 112,130 | 94,441 | |||
| ================================ | ================================ | ============================ | |||
| 12. | Other expenditure | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Stability Testing | 5,140 | 5,140 | – | – | |
| ======================= | ======================= | ============== | ============== | ||
| 13. | Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after charging/(crediting): | |||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 32,262 | 27,995 | |||
| Loss on disposal of heritage assets | – | 234 | |||
| ============================ | ============================ | ||||
| 14. | Independent examination fees | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 900 | - | |||
| ============== | ============== |
Page 13
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements (continued)
Year ended 31 March 2022
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 |
|---|---|
| £ | £ |
The average head count of employees during the year was Nil (2021: Nil).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
16. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
17. Tangible fixed assets
| Plant and | Motor | ||||
|---|---|---|---|---|---|
| machinery | vehicles | Equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 April 2021 | 2,817 | 213,043 | 5,573 | 221,433 | |
| Additions | – | 45,126 | – | 45,126 | |
| Disposals | – | – | (2,007) | (2,007) | |
| ----------------------- | -------------------------------- | ----------------------- | -------------------------------- | ||
| At 31 March 2022 | 2,817 | 258,169 | 3,566 | 264,552 | |
| ======================= | ================================ | ======================= | ================================ | ||
| Depreciation | |||||
| At 1 April 2021 | 2,231 | 130,230 | 5,189 | 137,650 | |
| Charge for the year | 147 | 31,987 | 128 | 32,262 | |
| Disposals | – | – | (2,007) | (2,007) | |
| ----------------------- | -------------------------------- | ----------------------- | -------------------------------- | ||
| At 31 March 2022 | 2,378 | 162,217 | 3,310 | 167,905 | |
| ======================= | ================================ | ======================= | ================================ | ||
| Carrying amount | |||||
| At 31 March 2022 | 439 | 95,952 | 256 | 96,647 | |
| ======================= | ================================ | ======================= | ================================ | ||
| At 31 March 2021 | 586 | 82,813 | 384 | 83,783 | |
| ======================= | ================================ | ======================= | ================================ | ||
| 18. | Stocks | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Goods for resale | 2,173 | 2,610 | |||
| ======================= | ======================= | ||||
| 19. | Debtors | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Prepayments and accrued income | 11,205 | 9,822 | |||
| Other debtors | 2,775 | 6,642 | |||
| ---------------------------- | ---------------------------- | ||||
| 13,980 | 16,464 | ||||
| ============================ | ============================ |
Page 14
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements (continued)
Year ended 31 March 2022
20. Creditors: amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 1,090 | 1,287 |
| Accruals and deferred income | 900 | – |
| Other creditors | 5,450 | 5,000 |
| ----------------------- | ----------------------- | |
| 7,440 | 6,287 | |
| ======================= | ======================= |
21. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At 31 | ||||
| 1 April 2021 | Income | Expenditure | Transfers | March 2022 | |
| £ | £ | £ | £ | £ | |
| General funds | 187,495 | 68,000 | (113,785) | 33,920 | 175,630 |
| ================================ | ============================ | ================================ | ============================ | ================================ | |
| At | At 31 | ||||
| 1 April 2020 | Income | Expenditure | Transfers | March 2021 | |
| £ | £ | £ | £ | £ | |
| General funds | 178,572 | 95,692 | (86,769) | – | 187,495 |
| ================================ | ============================ | ============================ | ============== | ================================ | |
| Restricted funds | |||||
| At | At 31 | ||||
| 1 April 2021 | Income | Expenditure | Transfers | March 2022 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | – | – | 30,795 | (30,795) | – |
| H&T Funding for Jane | 1,125 | – | (1,125) | (1,125) | (1,125) |
| Oxon Comm Fund | 2,000 | – | (2,000) | (2,000) | (2,000) |
| NHSCT | – | 41,750 | (32,748) | – | 9,002 |
| ----------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ----------------------- | |
| 3,125 | 41,750 | (5,078) | (33,920) | 5,877 | |
| ======================= | ============================ | ============================ | ============================ | ======================= | |
| At | At 31 | ||||
| 1 April 2020 | Income | Expenditure | Transfers | March 2021 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | – | – | – | – | – |
| H&T Funding for Jane | – | 5,000 | (3,875) | – | 1,125 |
| Oxon Comm Fund | – | 6,000 | (4,000) | – | 2,000 |
| NHSCT | – | – | – | – | – |
| -------------- | ---------------------------- | ----------------------- | -------------- | ----------------------- | |
| – | 11,000 | (7,875) | – | 3,125 | |
| ============== | ============================ | ======================= | ============== | ======================= |
Page 15
Service By Emergency Rider Volunteers (OBN)
Notes to the Financial Statements (continued)
Year ended 31 March 2022
22. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 65,852 | 30,795 | 96,647 |
| Current assets | 89,518 | 2,782 | 92,300 |
| Creditors less than 1 year | (7,440) | – | (7,440) |
| -------------------------------- | -------_---------------- | -------------------------------- | |
| Net assets | 147,930 | 33,577 | 181,507 |
| ================================ | ========_=============== | ================================ | |
| Unrestricted | Restricted | Total Funds | |
| 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 |
| ================================ | ============== | ================================ |