SWAN LIFELINE CHARITABLE INCORPORATED ORGANISATION NO. 1156995 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023
SWAN LIFELINE CIO Contents of the Financial Statemonts Year ended 30 November 2023 Report of the Tn Independent Examinerfs Report Statement of Finanoal Actswties Balar8 Sheet Notes to th8 Financial Statmnts 6-10
SWAN LIFELINE CIO Report of th• Trustees Year ended 30 November 2023 TRUSTEES Repoirf FOR THE YEAR ENDED 30 N0vEER 2023 Swan Llfelirn. chWitab Incorporat&J orglsa11, was fomi&J as Register&1 Charity 299254 in 1986. Swan Lifeline was registered with the Charity comrnjss fLY EngLond and Wales in May 1986. transfer to 8 CIO wa8 finalised at the end of 2014 fiaroI year. 11 1$ wverned by 8 constitution. Swan LrfI is authortsed ty Natural ErylKI to res(. treat. and release bxk into the wild sick and injured SWdn8. As the preMr lIdlIfe tharrty In tl area, offBr a ser4ic to the public in han¢ling sick and injured rds. We do. rf necesswy, w b'rds other than swans we do care for several orphaned ducklings each year. We rescue and provK18 shetter arKI treatment to the trmrds, and we retum them to the wld as Ss Foble. Stdterwj homes are sought for birds 058 injuries make il imF)ssibte for them to cope in their rtural habrtat. We are in conw th The Ethvard Grey Institute of Fld Orntthology at Oxford and ttE Brrtish Trust for Omrthd(>Jy, to Orn we suppty records of birds ringed by the tr8thent ceth. We alm lo provide a profes8icfflalty manag•d treatnkrt cenlTe to c(rtlnue in perpetuty, rM)t deFendent upon any per30n or group for its surviydl. We lLale the public and selNxlg 8t)Ut the incidence and effects of FdlUtI and hum &tivrtftS $4Ydns WKI other wldftrm on the UICS rivers and waterways aThJ offer training in SW rew ar¥J handling to the emergency services. We continue to expand our educati WKI th eXpe[w act1vrt. 88pecl4ly for those with learning ¢JiifKulties. We wcn Vonteer ol the YeArAbYard at the On8 Skwh Athwd8 wrth volunteer8 have autism. Swan knfeline is I£d on lar¥J cko0 l$1¥, leased frrm Eton Cdbge al a peppercorn renl. The srte includes a 1Thvtre0trt unit udIng intensive care area, Covered pens and Fonds, and sheds for storage. The dedicat8J tr&2tsnent rrfn has veterinary-stardard surgery fadliti'es. Vetsrlnwy 8uppyt 18 provkled by a kvl Wlrthor P[ice. Day.IcHlay mwement of the kn'lities Is wovthd by paKI staff, our main cost In addition, have a group of over 20 commrtted vdunteern. AVI flu continued lo limit the number of rescues we Could attend. vduntews and edtIonal wsits on site, and we re unabb to ommodate th pth during N¢)vember 2022 to March 2tr23. the main 80n for Aviw Flu. Fundraising reman&J curtailed thls year. wTh1u¢ed a calendar for the first to raifje funds to COV8r cvr outdocf Fwts arnl pr(ke( the Ixrd8 in our we frcxn Avtan F. We reCd (Th legacy. The website. launcw in NcNember 2021- httpB".118wanlÉfeFine.uk a trustee expert in IT meant that we aL4e to rh rrE peoe so that they kn&v and vthen to report an iniurfyj swan. We tryan Ung What 3 Words to help locale re%. Alain Roux. Cebrated Chef Patr dthe Werside Inn bre ch•ities Paron. We welcomed 1 new trustee in 2022r23. All ITusts have hn invclvemwtt th ihe tyJsiness of running the charty and treatrnent cth aTrJ are offwed traintng in swan handng and rescues. We V•ere activety recruitir#J TTUStee5.
Managwnent Cc¥nmtttee l Trustees as at 31>Nov-2023 Dominic Smuklers (Chair) Hayley Lknyd Cindy Smulders Niki Molnar M8E Katy Wolfe Roopa DAme Prlnclpl• address Cuckoo Weir Islaryj Meadow Lane Et Befkshire SL4 6SS
SWAN LIFELINE CIO Independent Examinerfs Report to the Trustees of Swan Lifeline CIO Year ended 30 November 2023 Indopondent examlnerf¥ report to the tru•tee8 of Sw•n Lllellne CIO I report to the charrty trteeS on my examinalion ( ts accounts of Swan Lifeline CIO (the Trust) for the y8ar end&d 30 Novwntr 2023 Rospon•lblllllM and ba¥16 of report As the charty trustees of the Trust. you we le$s14e for the preparat ofthe accounts in accordan¢e th the requirements ol the Chanb'es Act 2011 {'Ihe ACV). I report in resFect of my examinatKJn of the Trust's accnts carried cxrt under seLion 145 of the Act and in carrying out my examination I have all applMte threet$ given by the Charity commissi Lsnder 1495Xb) of th8 Ad Ind•p•Thlent •xamln•rf• 8lat•mont I have comyeted my eXaminatn. l ¢firM that no material matters have rx>mo to my attantm in conne¢lion wrth the examinat giwng me cause to beli8ve that in any maerknd respect.. 1. Accounting rectyts rK kept in rew of Ihe TnJ8t as by SOn 130 of tr Act.. or 2. The 0nts do not wth those r8¢ords', 3. The accounts do not compty wih applicatAe requirements co1mIng the fom and ¢>J)tent of axounts Set oul In the Charities {knnts and Rep)rtsl RegvlatDn$ 2008 other than any requirement that the accounls give a true fa'r vmv wlmth IB not a matter conslder&J as part of an indeFeThJent examlnatKrf). I have no concem6 and have come ac¥oss no othw mattern In CnectK ¥th the examlnatlon to Nthich attention Shwld be dfaAfft in this reF#Jt in (xder to en8e 8 Fxoper UnderstdIng of the aCCnt to b8 roa¢h•J. T. Ca8illas 27 Sl La Drive Pinner HA5 2RL August 2024
SWAN LIFELINE CIO ststem•nt of Flnancial Activities for the Year ended 30 November 2023 2023 2022 INCOME AND ENDOV¥MENT3 FROIA Donatnns 8nd legacies Other tradirvj actNities Investment income 36.789 97,877 4.567 4.137 Totsl Incom• 42. 102.178 EXPENDffURE ON Ralslng fund8 Chatable xtiviti88 Other- managefflt and admin 474 2.117 95.198 102,716 4,500 Tot•1 oxpondltur• 99,672 109,333 Net gainl110881 ¢)n investments 1.334 (3,025) NET IEXPENDITUREI AND NET MOVEMENT IN FUNDS RECONCIUATION OF FUNDS Total funds brought ftxwwd (55,932) (10.1821 192,157 202,339 TOTAL FUNDS CARRIED FORWARD 1.225 192.157 The statemenl offinancia *Niknes Inclu all gains aTrJ Ic6ses re¢cgni8&1 in the yew. All income and expenditure derive from continuirrtJ ¥tMties. All funds are ntrI(l.
SWAN LIFELINE CIO Balance sheet as at 30 November 2023 2022 FIXED ASSErs TangiUe assets Investments 34,119 69.571 45,887 88,237 Total fix¢d 103.6 114,124 CURREKr ASSETS Stcrtk D8blor8 prepayments Cash at bank 823 1.226 5.166 31.815 78,676 37.081 CREDITORS: AMouTrirs FALLING OUE WITHIN ONE YEAR 14.5461 (7.035) NEf CURRENT ASSETS 78,033 NET ASSEf8 138,225 192.157 FUNDS Unrestricted fuTras 136.225 192,157 TOTAL FUNDS 136,225 192,157 These financial statements wLY8 wtrrfed by tr* Bowd of Ttee5 arnj authoriged for issue on August 21 # 2024. and are signed on its behalf by.. D. Smuld rustees)
SWAN LIFELINE CIO Notss to the Financial Statements lor the Yoar onded 30 Novgmber 2023 ACCOUNTING POLICIES Batsis of preparfng th• flnanclal •tatemMts The finarat statements of the charity. a put1 tenefit entity under FRS 102. have been prepared in aCdCe wth the Chants SORP (FRS 1021 'Ac£ounbng ReFXNting by Chanties.. Staement cl Recommended Prthe apF4rcab lo charitses prepanrvJ their tounts in accordance with the FinarK#al ReForting Stsndard awjicable in UK and Republ of Irekqnd IFRS I2) leffeclrve 1 January 2019).. Financkgl RerthiThJ Standard 102 'The Financial ReFQrting Standard appltable in the UK and Republic of Ireland, and the Charit$ Act 2011. The Finaal 9tatements have been prepared under the hi5tortcal cosl conventton as mothfied by the revaluati) of certain fironcial assets and liabile$ measured at fair Wdlue through income or expenthture. These finwKlal statements ha been wepway on a gxrvj basi8. AlthOh the charity has made losses during the year it continuos to have rDsitive reserve8 and the trustees are wifident that frt 11 continue lo generate sufficient cash to meet tis cdYvJab"ons as and en they due. The Trustees c£mfim that there are rKJ material urKxrtaint Incomo Afi incom8 is reccgnised in the Ststement of FinaKkql Activitres once th& charty ha8 entr'tlernenl to the funds, 11 is probable that income will be rKeived. tfE amcwJnt can be measured rehably. when the amount can be xcurly rrthgurwj 3ryJ rt is probab that Ihey will reLeive the irOrne. Donations we rectxd1 un rece1. Grant• Grants recoikfjd in the Slatement of Finanual A¢tp•ibes when the charity i8 legally enbdad to the income aTrJ tr* amount can be wth ffjasonable axuracy. ExpOndIr• 'atM.Irt are reccgniged as expendtture as soon as there Is a bjal or crmstruthe obligatn committing the charty to that eX#tUre, rt is wobable that a transfer of e¢4)ncmic benefii 11 be rg]uired in settlenwt and the amount of the obligabon can be meagured rdiably. Expenditure is COUnted for on an basis a1 has teen classified under headings that aggregate all cost related to Ihe category. V¥here cosis cannot be directty attributed to partular adIng3, they have bew dl¢xated to athaies a basis consigtent vthh the use
SWAN LIFELINE CIO Notes to the Financial Statements (confinued) for tho Year ended 30 November 2023 ACCOUlItING POLICIES {Mnlinu•dJ Tanqlble fixed assets Fixed assets are depreckgled over their estimated usefvl lives. Equal amounts of depreatn are charpj to each FefKMJ in the lrfe of ts asset. The Ve5 involved are as follcM8.' Equiprrffit Leasehokj land arvj tnd1J9 Motor Vehtles Over the dUratK of the boase 4 years A chanp in acccn11ng estimate was m rlon b EqLMpment y68r from 8 yeafs lo 6 yws. Stock• stks aré U¢d at kmyr of cost aKI net redisaNe value. after makiro e allNance f obsolete skm moviThJ items. Fund Kcounfjng All fvnd8 reV&S in the year untrthd in theY wlkatk)n. the TnBts89 havlng full discretion over thwr LOe. Flnanclal In•trumfrnts Financ1 instnjments are reccgnised v•tthi the charty becom08 pty to ts Mntrxtual provision8 01 ts instrumert Financial as8ets are offset wtth the net rnnts kYe8ert&J in the ac£tyJnts where there is a legally enfor18 rvJM lo sel off the ni8&y amwnts arKJ there ts an intentkn to settle on a net or to realise the asset avKJ settle the liabilty 8lmultarew$ty. Basic financial instruments are Inib'alty recowisgj 8t anTrt re¢ewJl8 or payat4e Including any rdated transxtW costs. Cwrent 886el8 and current latsliti86 are BUteqnty moB8ured at tr or other con8ider8tK)n expect•J to te p8KI LY 1Ved and r#)t digownted. Where Investments in sfkves e trnjed t1r frair value can otherA* be measured relHbty. the 1Twestnt is subsgquentty measured at fair value th ¢hange8 in fair value reC(nIsed in arbj expenditure. Financial assets that are measured at cost or amorti5ed cost are revWed for ot44Ve evidence of ImpaiTment at the end of eh reporting date. If there is 0tr4'ective evidence of Impaimienl. an Impaimient loss is recc¥JnJsed under the appwiale adIng in the 8tatement cl financial activities in whbch Irtl wn was reccsnised.
SWAN LIFELINE CIO Notes to the Flnancial Statements (continued) for the Year ended 30 November 2023 TANGIBLE FIXED ASSETS L•*•ehold Equipm•nt land & bulldl Motor vehlcle Tolal COST As at 1 Dec 2022 Athlitic$ tXsFos4s 91.574 28.979 18.562 132.615 (S.OlX)) 15,000) As at 30 Nov 2023 91,574 23.979 16. 132,115 DEPRECIATION As al 1 Dec 2022 Charge Depre¢iattr)n on disFosal 48.816 25,404 91,228 11.768 (5,00)) 15.(KQ) As at 30 Nov 2tr23 57,256 21.734 10.586 102, NEf BOOK VALUE At 30 Nov 2022 34,318 3,575 45,887 At 30 Nov 2023 25.878 2,245 29,119 A chaThJe in Untr. estimate was made ift relaon to Equiwent durirg the year from 8 years to 6 years.
SWAN LIFELINE CIO Notes to the Financial Statements (continued) for the Year ended 30 November 2023 INVEsfMENTS 2023 2022 Market value brought forward 1.12.2022 {Lossygain in the year Markot valu• carrfed ft>ThAvd 30.11.2023 68,237 71,262 69,571 68,237 Inv•8tments at m•rk•t valu• comprll: Investment funds Cash as part of inmwtment rrfxuc 87,088 1.149 631 Valu• a• at 30 Novomber 2023 69,571 68.237 Hlstorlcal co•1 at Xi Nov•mb•f 2023 62,886 CREDITORS: Apioiipifs FALLI DUE VfftIN ONE YEAR 2023 2022 Trade credrt5 Taxab'on and scwl Accnjed expenses 3,5 717 233 5,808 652 575 7.035 TRUSTEES REMUNERATION AND BENEFITS There were no trustees, runeratn or other benefits for the ended 30 November 2023 {2022'. £nlll There were rK) trustee's expen5e8 paid Ihe yw eThd 30 Novemlw 2023 (2022.. £nll.
SWAN LIFELINE CIO Note8 to th• Financial Statements (continued) for the Yoar endod 30 November 2023 FUNDS At Nfjt mov•ment In fund• At 30 Nov 2023 2022 Unrostrictod funds General fvnds 192.157 (55.932) 136.225 TOTAL FUNDS 192,157 155.932) 138.225 Net movement in fund8, in the we as Idkws.. Incomlng Rewurcos rnsourco• expend1 Inve8tment galnl(th•) Movem•nt In fvnd¥ Unro•trlcted fund• General funds 42.41 193.6721 1,334 (55,9321 TOTAL FUNDS 42,4C {99,872) 1,334 (55,9321 General are aVailae to ts SFent n accordance with the charitable obJ'Ve8 of the Charity, as the tru*e88 See fiL RELATED PARTIES There were no related party trs&t1[ for the yew 30 Novemb¥ 2023. (2022.. £nill. 10