Charity registration number: 1177380
The Oak and Furrows Wildlife Rescue Centre
Annual Report and Financial Statements
for the Year Ended 31 March 2021
The Oak and Furrows Wildlife Rescue Centre
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 18 |
The Oak and Furrows Wildlife Rescue Centre
Reference and Administrative Details
Chairman L Pope Trustees L Pope P Gore (deceased July 2021) S Forrest S Cole M Bowyer C J Laurence A Murray Principal Office Blakehill Nature Reserve Malmesbury Road Leigh Wiltshire SN6 6RH Charity Registration Number 1177380 Independent Examiner Milsted Langdon LLP 4 Queen Street Bath BA1 1HE
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The Oak and Furrows Wildlife Rescue Centre
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.
Objectives and activities
Objects and aims
Following the transfer of assets and liabilities of the charity to RSPCA North Wiltshire and Newbury Branch on 1 April 2020 the charity remains active to enable the charity to contact those regular donors who continue to give monies by standing order or other means to the charity and are unaware of the change in operation. Once this process has been fully completed the trustees plan to make this charity dormant and change its status to a linked charity to RSPCA North Wiltshire and Newbury Branch.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
Policy on reserves
The trustees review the charity's reserves policy annually, depending on the level of expenditure versus income each year.
The level of unrestricted reserves as at 31 March 2021 was (£9,134) (2020: £97,463) and the level of restricted reserves was £Nil (2020: £54,476).
After the year end the unrestricted reserves have been brought back into surplus.
Going concern
Following the outbreak of COVID-19 and the increasing economic impact of this worldwide pandemic, the trustees scrutinised and reviewed financial information to assist the effect on the charity. From this review and due to other mitigating factors the charity was taken over by RSPCA North Wiltshire from 1 April 2020.
Structure, governance and management
Nature of governing document
The charity is registered as a Charitable Incorporated Organisation (CIO) and is governed by its constitution adopted on the 1 March 2018. It is managed by the Board of Trustees.
Recruitment and appointment of trustees
New trustees are appointed by a majority vote of the current trustees. This follows a process of approval by current trustees, being first nominated by a trustee, meeting that nominee, and assessing whether they are appropriate for that position.
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The Oak and Furrows Wildlife Rescue Centre
Trustees' Report
The annual report was approved by the trustees of the charity on 25 January 2022 and signed on its behalf by:
......................................... L Pope Chairman and Trustee
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The Oak and Furrows Wildlife Rescue Centre
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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 trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 25 January 2022 and signed on its behalf by:
......................................... L Pope Chairman and Trustee
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The Oak and Furrows Wildlife Rescue Centre
Independent Examiner's Report to the trustees of The Oak and Furrows Wildlife Rescue Centre
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 6 to 18.
Respective responsibilities of trustees and examiner
As the charity’s trustees of The Oak and Furrows Wildlife Rescue Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
Having satisfied myself that the accounts of the Charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of the The Oak and Furrows Wildlife Rescue Centre's accounts 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
Since The Oak and Furrows Wildlife Rescue Centre's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of The Oak and Furrows Wildlife Rescue Centre as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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.
...................................... G J Freeman ACA Milsted Langdon LLP 4 Queen Street Bath BA1 1HE
26 January 2022
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The Oak and Furrows Wildlife Rescue Centre
Statement of Financial Activities for the Year Ended 31 March 2021
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Raising funds 4 Investment income 5 Total income Expenditure on: Raising funds 6 Charitable activities 7 Transfer to RSPCA North Wiltshire 18 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 277,395 - 1,183 17 278,595 (380) (233,318) (151,494) (385,192) (106,597) (106,597) 97,463 (9,134) |
Restricted funds £ - - - - - - - (54,476) (54,476) (54,476) (54,476) 54,476 - |
Total 2021 £ 277,395 - 1,183 17 278,595 (380) (233,318) (205,970) (439,668) (161,073) (161,073) 151,939 (9,134) |
Total 2020 £ 95,378 32,455 5,841 5 |
|---|---|---|---|---|
| 133,679 | ||||
| (5,934) (232,097) - |
||||
| (238,031) | ||||
| (104,352) | ||||
| (104,352) 256,291 |
||||
| 151,939 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 16.
The notes on pages 8 to 18 form an integral part of these financial statements. Page 6
The Oak and Furrows Wildlife Rescue Centre
(Registration number: 1177380) Balance Sheet as at 31 March 2021
| Note Fixed assets Tangible assets 13 Current assets Cash at bank and in hand 14 Creditors: Amounts falling due within one year 15 Net current liabilities Net (liabilities)/assets Funds of the charity: Restricted income funds Restricted funds 16 Unrestricted income funds Unrestricted funds Total funds 16 |
2021 £ - 5,267 (14,401) (9,134) (9,134) - (9,134) (9,134) |
2020 £ 199,655 10,690 (58,406) |
|---|---|---|
| (47,716) | ||
| 151,939 | ||
| 54,476 97,463 |
||
| 151,939 |
The financial statements on pages 6 to 18 were approved by the trustees, and authorised for issue on 25 January 2022 and signed on their behalf by:
......................................... L Pope Chairman and Trustee
The notes on pages 8 to 18 form an integral part of these financial statements. Page 7
The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Oak and Furrows Wildlife Rescue Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
The charity has adopted Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The financial statements have been prepared on a going concern basis.
On 1 April 2020, The Oak and Furrows Wildlife Rescue Centre passed all trade and assets across to RSPCA North Wiltshire in order to secure financial stability. The charity remains active to receive any legacies made in the charity's name and will do so for the foreseeable future.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
All resources expended are inclusive of irrecoverable VAT.
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
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.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Financial instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurement basis are as follows;
Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.
Cash at bank - is classified as a basic financial instrument and is measured at face value.
Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
2 Income from donations and legacies
| Donations and legacies; Donations Legacies Gift aid reclaimed |
Unrestricted funds General £ 106,351 166,886 4,158 277,395 |
Total 2021 £ 106,351 166,886 4,158 277,395 |
Total 2020 £ 85,237 4,500 5,641 |
|---|---|---|---|
| 95,378 |
Amounts included above relating to restricted funds total £Nil (2020: £Nil).
3 Income from charitable activities
| Membership | Total 2021 £ - |
Total 2020 £ 32,455 |
|---|---|---|
Amounts included above relating to restricted funds total £Nil (2020: £Nil).
4 Income from raising funds
| Local fundraising and street collection income | Unrestricted funds General £ 1,183 1,183 |
Total funds £ 1,183 1,183 |
Total 2020 £ 5,841 |
|---|---|---|---|
| 5,841 |
Amounts included above relating to restricted funds total £Nil (2020: £Nil).
5 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 17 |
Total 2021 £ 17 |
Total 2020 £ 5 |
|---|---|---|---|
Amounts included above relating to restricted funds total £Nil (2020: £Nil).
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
6 Expenditure on raising funds
| 6 Expenditure on raising funds |
|
|---|---|
| Direct costs £ Total 2021 £ Fundraising costs 380 380 Amounts included above relating to restricted funds total £Nil (2020: £Nil). |
Total 2020 £ 5,934 |
7 Expenditure on charitable activities
| Note Direct costs Donations to RSPCA North Wiltshire Staff costs 11 Support costs Governance costs 8 Direct costs £ Animal feed 5,962 Medical expenses 7,215 Establishment costs - Repairs and maintenance - Telephone - Cleaning and skip hire - Motor expenses - Office expenses - Legal and professional fees - Staff training - Depreciation - 13,177 |
Unrestricted funds General £ 13,177 182,566 11,000 23,289 3,286 233,318 Support costs £ - - 6,256 657 663 12,241 758 2,036 11,678 - - 34,289 |
Total 2021 £ 13,177 182,566 11,000 23,289 3,286 233,318 2021 £ 5,962 7,215 6,256 657 663 12,241 758 2,036 11,678 - - 47,466 |
Total 2020 £ 17,588 - 144,499 63,524 6,486 |
|---|---|---|---|
| 232,097 | |||
| 2020 £ 5,750 11,838 13,684 1,350 1,240 11,397 6,986 4,612 7,031 930 16,294 |
|||
| 81,112 |
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
Amounts included above relating to restricted funds total £Nil (2020: £5,615).
8 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Other fees paid to examiners Legal fees |
Unrestricted funds General £ 950 2,336 - 3,286 |
Total 2021 £ 950 2,336 - 3,286 |
Total 2020 £ 1,200 3,600 1,686 |
|---|---|---|---|
| 6,486 |
9 Net incoming/outgoing resources
Net outgoing resources for the year include:
| Depreciation of fixed assets Independent examination fees Accountancy fees |
2021 £ - 950 2,336 |
2020 £ 16,294 1,200 3,600 |
|---|---|---|
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
10 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
S Forrest
£652 (2020: £4,694) of expenses were reimbursed to S Forrest during the year.
Expenses were reimbursed for vehicle expenses, animal feed and mobile phone charges.
Donations made by the trustees without any conditions attached totalled £Nil for the year (2020 - £180).
11 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs Redundancy payments Other staff costs |
2021 £ - - - - 11,000 11,000 |
2020 £ 128,094 4,401 1,821 10,183 - |
|---|---|---|
| 144,499 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2021 | 2020 | ||
|---|---|---|---|
| No | No | ||
| Charitable | activities | - | 8 |
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £Nil (2020 - £13,593).
12 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
13 Tangible fixed assets
| Cost At 1 April 2020 Transfer to RSPCA North Wiltshire At 31 March 2021 Depreciation At 1 April 2020 Transfer to RSPCA North Wiltshire At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 |
Land and buildings £ 229,840 (229,840) - 51,484 (51,484) - - 178,356 |
Furniture and equipment £ 25,727 (25,727) - 21,825 (21,825) - - 3,902 |
Motor vehicles £ 29,795 (29,795) - 12,398 (12,398) - - 17,397 |
Total £ 285,362 (285,362) - 85,707 (85,707) - - 199,655 |
|---|---|---|---|---|
Included within the net book value of land and buildings above is £Nil (2020 - £Nil) in respect of freehold land and buildings and £Nil (2020 - £178,356) in respect of leaseholds.
14 Cash and cash equivalents
| Cash at bank 15 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals |
2021 £ 5,267 2021 £ 5,393 - 6,315 2,693 14,401 |
2020 £ 10,690 |
|---|---|---|
| 2020 £ - 1,341 52,265 4,800 |
||
| 58,406 |
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
| 16 Funds Unrestricted funds General Unrestricted Designated Wildlife Centre Total unrestricted funds Restricted funds Motor vehicle Wildlife Centre Total restricted funds Total funds Unrestricted funds General Unrestricted Designated Wildlife Centre Total unrestricted funds Restricted Motor vehicle Wildlife Centre Total restricted funds Total funds |
Balance at 1 April 2020 £ Incoming resources £ Resources expended £ Balance at 31 March 2021 £ (43,739) 278,595 (243,990) (9,134) 141,202 - (141,202) - 97,463 278,595 (385,192) (9,134) 17,320 - (17,320) - 37,156 - (37,156) - 54,476 - (54,476) - 151,939 278,595 (439,668) (9,134) Balance at 1 April 2019 £ Incoming resources £ Resources expended £ Transfers £ Balance at 31 March 2020 £ 39,688 133,679 (225,169) 8,063 (43,739) 156,512 - (7,247) (8,063) 141,202 196,200 133,679 (232,416) - 97,463 20,988 - (3,668) - 17,320 39,103 - (1,947) - 37,156 60,091 - (5,615) - 54,476 256,291 133,679 (238,031) - 151,939 |
Balance at 31 March 2021 £ (9,134) - |
Balance at 31 March 2021 £ (9,134) - |
|---|---|---|---|
| (9,134) | |||
| - - |
|||
| - | |||
| (9,134) | |||
| Balance at 31 March 2020 £ (43,739) 141,202 |
|||
| 97,463 | |||
| 17,320 37,156 |
|||
| 54,476 | |||
| 151,939 |
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
The specific purposes for which the funds are to be applied are as follows:
Unrestricted funds are used for the furtherance of the charitable objects.
Designated funds are unrestricted funds ringfenced by the trustees for the purpose of building the Wildlife Centre. The fund balance relates to the net book value of assets purchased from designated income. Depreciation on these assets is written off annually against the designated fund.
Restricted funds represent the net book value of assets purchased from restricted income. Depreciation on these assets is written off annually against the restricted fund. During 2019 £21,300 of restricted income was received for the purpose of purchasing a motor vehicle. £14,985 of this income was used to purchase a new Mercedes van leaving unspent restricted funds of £6,315 in 2019 and 2020. Restricted income of £48,671 was also received in prior years for the purpose of building the new Wildlife Centre. This amount has been spent and is represented by a tangible fixed asset. See analysis of net assets between funds note below.
17 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ Designated £ 10,292 141,202 4,375 - (58,406) - (43,739) 141,202 |
Unrestricted funds General £ 5,267 (14,401) (9,134) Restricted funds £ 48,161 6,315 - 54,476 |
Total funds at 31 March 2021 £ 5,267 (14,401) |
|---|---|---|---|
| (9,134) | |||
| Total funds at 31 March 2020 £ 199,655 10,690 (58,406) |
|||
| 151,939 |
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The Oak and Furrows Wildlife Rescue Centre
Notes to the Financial Statements for the Year Ended 31 March 2021
18 Transfer to RSPCA North Wiltshire
As at 1 April 2020 the assets and liabilities of the charity were transferred to RSPCA North Wiltshire. The following table sets out the fair values of the assets and liabilities transferred.
| Land and buildings Motor vehicles Furniture and equipment Current assets |
Unrestricted funds £ - 6,390 3,902 - 10,292 |
Designated funds £ 141,202 - - - 141,202 |
Restricted funds £ 37,156 11,005 - 6,315 54,476 |
Total £ 178,358 17,395 3,902 6,315 |
|---|---|---|---|---|
| 205,970 |
19 Related party transactions
During the year the charity made the following related party transactions:
RSPCA North Wiltshire
(As from 1 April 2020 the operations of the charity merged with RSPCA North Wiltshire.) During the year the charity received a loan from RSPCA North Wiltshire of £Nil (2020: £52,000), to support the charity's working capital requirements. The loan is interest free and repayable on demand. At the balance sheet date the amount due to/from to RSPCA North Wiltshire was £Nil (2020 - £52,000).
C Pope
(Husband of L Pope, a trustee.)
During the year the charity paid £Nil (2020: £4,600) to C Pope in relation to his sub-contracted role as CEO and was subsequently employed by the charity for the same role from 1 July 2019. His salary has been disclosed within note 11 as key management personnel. L Pope was not involved in the decision making process regarding appointment. C Pope left the employment of the charity and resigned as CEO on 29 February 2020. At the balance sheet date the amount due to/from C Pope was £Nil (2020 - £Nil).
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