Wildlife Rescue Statement of Accounts For the year ended 31 March 2023
## **Wildlife Rescue**
## **Charity Information**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023
## **Registered Charity Number**
1153471
## **Trustees**
B Brown J P Hood BSc BVSc MRCVS C England J Seaward MA VetMB MRCVS
## **Accountants**
HTS Accounts Ltd 38 Bingham Road Verwood Dorset BH31 6TY
## **Bankers**
National Westminster Bank 42 Southbourne Grove West Southbourne Dorset BH6 3RT
## **Wildlife Rescue**
## **REPORT OF THE TRUSTEES**
## **For the year ended 31 March 2023**
## **Governing document**
The governing document is the Declaration of Trust dated 20 August 2013.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Procedures and policy for charitable distribution of general funds**
During the year the trustees will meet to discuss and consider the work undertaken, the facilities and assistance required, the finances of the charity and how to promote the work of the charity.
## **Achievements and performance**
Our commitment to improve our facilities continues with repairs and maintenance to the existing units. Unfortunately building projects continue to be delayed in the hope that eventually the overinflated material costs and demand for builders caused by inflation and the pandemic will subside.
One of our dedicated Veterinary team is studying for her master’s degree in Zoology. Other members of staff retain their qualifications by keeping up their CPD requirements. New staff members are encouraged to expand their qualifications and knowledge through additional training, study and CPD’s.
Unfortunately, we were still unable to accommodate the Sparsholt, Kingston Maurward and Reaseheath College students or sixth form students from local schools this year due to the continued Covid-19 restrictions. We look forward to resuming our educational work for the younger generation as soon as the restrictions are lifted.
Despite the Bird Flu restrictions our Veterinarian, Veterinary Nurses, staff, and volunteers were kept busy with injured and sick British Wildlife casualties, with careful management and a strong dedicated team, whilst following all DEFRA Bird Flu and Government Covid-19 guidelines and restrictions we were able to continue to provide the very best veterinary treatment, nursing care and rehabilitation for all our patients.
The local community volunteers have been extremely supportive of our work, during these difficult and challenging times for which we are most grateful their enthusiasm and commitment have proved invaluable, their dedication is so much appreciated. Local businesses have also supported us with donations Marks and Spencer’s and Sainsburys with food items and Waitrose have continued with financial support for our charity. Pets Corner have inspected our premises and have agreed for our charity volunteers to collect all “write offs” suitable for wildlife from several of their shops.
## **Wildlife Rescue**
## **REPORT OF THE TRUSTEES For the year ended 31 March 2023 (continued)**
Unfortunately, due to the continued COVID 19 restrictions we were unable to attend our usual fundraising Christmas Fair, summer festival or give educational talks to schools, groups, or colleges again this year. We will resume as soon as restrictions are lifted and have taken bookings and made plans for the end of 2023 and 2024.
The Hospital continues with its commitment to offer the latest techniques and treatments to our British Wildlife casualties.
## **Future Plans**
The Trust will continue to offer advice and educate the public in aspects of conservation, wildlife, and animal welfare and to take in the sick or injured wildlife that they find. The Trust will continue with the rescue, veterinary treatment, nursing, rehabilitation and, wherever possible, the release of the British Wildlife who were initially admitted to our hospital for treatment.
Staff training and education will continue with external college and university courses, CPD access or if COVID 19 restrictions continue on-line courses.
Fund raising will continue. We receive no Government funding at all. We are exploring offering on-line CPD’s to raise funds. Waitrose have agreed to continue with their support and thanks to one of our dedicated volunteers we now have increased the number of Charity donation boxes in local business premises. Avenues for future support and security for the long term are constantly being sought.
Veterinary Practices from whom we take in their clients wildlife casualties would still like to send their nurses to our RCVS Hospital for training in dealing with wildlife casualties. This would be a good opportunity to both educate nurses and raise funds for the Hospital. We will be considering this further when COVID 19 restrictions allow.
Volunteering opportunities are open to all. We are here for the benefit of both people and British Wildlife.
We will continue to provide information and resources to other wildlife centres, veterinary practices and charities.
## **Financial Review**
At the year end £10,297 (£2022 - £12,568) was held in the charity bank account. This is sufficient to cover 1 month of costs for the charity. The charity does not hold any reserves, with all money received being used to further the protection of wildlife as it becomes available.
## **Wildlife Rescue**
## **REPORT OF THE TRUSTEES**
## **For the year ended 31 March 2023**
**(continued)**
## **Trustees' responsibilities for the accounts**
Charity Law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the trust and its financial activities for that period. In preparing these financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently
- make judgements and estimates that are reasonable and prudent; and
- state whether the policies adopted are in accordance with the Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time of the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,
The above report was approved by the trustees on
and signed by
Carla England - Trustee
## **Wildlife Rescue**
## **Independent Examiner' Report to the trustees of Wildlife Rescue**
I report on the accounts of the Trust for the year ended 31 March 2023 which are set out on pages 6 to 9.
## **Respective Responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts (under section 145 of the Charities Act);
- to follow the procedures laid down in the General Directions give by the Charity Commissioners (under section 145 (5)(b) of the Charities Act); and
- to state whether particular matters have come to my attention.
## **Basis of the independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 such matters. The procedures undergone 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:
(1) which gives me reasonable cause to believe that in any material respects the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Helen Smith HTS Accounts Ltd 38 Bingham Road Verwood Dorset BH31 6TY
## **Wildlife Rescue**
## **Statement of Financial Activities For the year ended 31 March 2023**
|**Expenditure on:**
**Raising funds**
**Total**
Other gains/(losses)
Total funds carried forward
**_Net income/(expenditure) before tax_**
Net income/(expenditure) after tax before investment gains/(losses)
Net income/(expenditure)
Net movement in funds
**_Reconciliation of funds:_**
**_Total funds brought forward_**
**Tax payable**
**Net gains/(losses) on investments**
**Total**
**_Expenditure (Notes 6)_**
Charitable activities
Support costs
Governance
**Donations and legacies**
**Income and endowments from:**|2023
2022
**£**
**£**
101,343
128,219
101,343
128,219
-
101,337
125,404
7,447
24,564
1,713
-
110,497
149,968
9,154
-
21,749
-
-
9,154
-
21,749
-
-
9,154
-
21,749
-
-
9,154
-
21,749
-
14,629
36,378
5,475
14,629|
|---|---|
## **Wildlife Rescue**
## **Balance Sheet**
## **For the Year Ended 31 March 2023**
|**Fixed assets**
**Tangible assets (Note 14)**
**_Total fixed assets_**
**Current assets**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within one**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total funds_**
**Creditors: amounts falling due after one**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Unrestricted funds**|**2023**
**2022**
**£**
**£**
10,373
21,418
10,373
21,418
10,297
2,592
10,297
2,592
15,195
9,381
4,898
-
6,789
-
5,475
14,629
-
-
-
-
5,475
14,629
5,475
14,629
5,475
14,629|
|---|---|
## **Wildlife Rescue**
## **Notes to the accounts**
## **For the year ended 31 March 2023**
## **1. Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
## **2. Accounting policies**
## **Recognition of income**
These are included in the Statement of Financial Activities (SoFA)
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the
- the monetary value can be measured with sufficient reliability.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance and support costs**
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
## **Wildlife Rescue**
## **Notes to the accounts (cont)**
## **For the year ended 31 March 2023**
## **Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year, and cost at least £50 They are valued at cost.
The depreciation is provided at the following annual rates to write off each asset over its estimated useful life:
Plant & Machinery - 25% on cost
Fixtures, Fittings and equipment - 25% on cost Motor Vehicles - 25% on cost
## **3. Fees for examination of the accounts**
||2023|2022||
|---|---|---|---|
||£|£||
|Independent examiner's fees|1713||-|
Includes an adjustment of £713 as incorrect accrual last year
## **4. Paid employees**
## **Staff costs**
|Total staff costs
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Compensation|This year
Last year
£
£
33,622 23,748
- -
957 618
6,000 -
40,578 24,365|
|---|---|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
## **Ex-gratia payments to employees and others (excluding trustees)**
During the year £6,000 (2022 - £NIL) was paid in compensation to a previous employee on the advice of ACAS. We are awaiting confirmation but there may be an additional £3,000 to pay