Registered company number - 13232156 Registered charity number - 1154270
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the Trustees | 2 - 4 |
| Independent Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 14 |
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 1
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY FOR THE YEAR ENDED 30 SEPTEMBER 2023
Trustees/Directors
The trustees/directors who served during the period from 1 October 2022 to the date of this report were:
Name
Dates acted as a trustee (if not for the whole period)
A.Godden (Chair) A.Green MSc, FIMBS M.Johnson J. Pieterse T. Sayer G Sheppard G. Wareham J Stewart C Taylor D.Ratcliffe (appointed 28.10.23)
Registered Office
The Old Police Post M2 Medway Services Rainham Kent ME8 8PG
Charity number 1195148
Registered Company number
13232156
Independent Examiner
S J Wren FCCA, Accountancy Matters (Kent) Limited The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA
Bankers
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 2
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trustees present their report together with the financial statements of Service by Emergency Response Volunteers SERV (Kent) for the year ended 30 September 2023. 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 the 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).
Structure, governance and management
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a) Constitution
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The charity was originally formed as an unincorporated body by a constitution on 18 September 2013. On 1 October 2022, the charity's activities, assets, liabilities and funds were transferred to this company, a company by limited by guarantee, (registered in England & Wales 13232156) Registered Charity, No. 1195148.
The reference and administration information is set out on page 1 of the financial statements.
- b) Method of appointment or election of trustees
The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the Articles of Association.
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c) Policies adopted for the induction and training of trustees
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New trustees are on appointment supplied with copies of all documents necessary and relevant guidance in order for them to understand their role. Trustees are elected from members at the AGM with a view of their providing the charity with a range of skills expedient to setting up, development and management of the running of the charity.
d) Organisation structure and decision making
- The charity has a Board of trustees that meets quarterly to review the charity's operations and to authorise any necessary expenditure or other action. Between Board meetings, necessary decisions taken and actions are delegated to the Management Committee.
e) Risk assessment
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Objectives and activities
The objectives of the charity are the relief of sickness and protection of health through the provision of a courier service to transport blood, samples and other items used for the medical and surgical treatment of patients, for doctors, hospitals and laboratories and to co-operate with the emergency services.
Achievements and performance
It has continued to be a financially tough climate as the country recovers from the COVID Pandemic, but with added pressures from a war in Ukraine and the expected further squeeze of incomes, costs of living and in particular fuel and energy costs.
We remain in awe of the many individuals and organisations who continue to support us both financially and with their time, without which we would not be able to operate, and for which we are massively grateful.
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 3
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023
Achievements and performance - cont'd
The year has very much been one of strengthening and consolidation of the previous years position. The decision to take The Charities operations from the previous "Out of Hours" service to becoming a full time 24/7 service was taken at the start of the Pandemic and was done due to the massive increase in demand, and as we "enjoyed" the fact that during lockdown many working members were able to donate considerable additional time. As the country has opened back up, we have lost much of this additional support as members have gone back to work and life has continued to return to normal.
The strains of continuing to operate 24/7 have been huge and although we have managed to maintain service the situation remains under review and although it is hoped that we will be able to continue it is possible that we may have to revert to the previous model of out of hours operation.
We have also been able to maintain all other current commitments covering NHS Blood and Blood Products, Samples for Testing, Home Dialysis and Transplant support. Along with our Charitable partners Air Ambulance Kent, Surrey & Sussex, Demelza & Ellenor Hospices, and the Human Milk Foundation.
During this period the Charity has responded to 6,010 total journeys, covered 403,534 miles and dedicated direct 18,573 volunteering hours, along with many, many more hours dedicated by our Trustees and Management Committee.
Future developments
The Charity is continuing to focus on improving our administration and documentation policies and procedures. This has involved a massive amount of behind the scenes work but a few key individuals and should ensure that we continue to cut new ground within the “Bloodbike” community and have the working infrastructure in place required for further growth.
The “Transfer App’” is now fully operational and is showing huge potential to revolutionise the way that we operate in a paperless environment with many additional features for both tracking and traceability.
We are now actively looking at the procurement of a fully electric vehicle to be based out of the Medway Services Site and made as widely available to as many members as possible. This will hopefully help alleviate a lot of the understandable reluctance to travel into London.
We are also continuing to explore funding, vehicle replacement, enhanced equipment and training in order to provide the best service possible for our partners.
We have received an improvement notice originally issued by the NHS to all its own staff, that because of an incident by one of their own direct employed staff, all NHS staff, volunteers and voluntary organisations should be DBS checked which SERV Kent was already covering. I am pleased to say this has now been completed by all rider / driver/ controllers/ trustees and implemented at the application of new members.
Incorporation
As stated above, the charity took over the activities, assets, liabilities and funds from the unincorporated charity (Reg charity number 1154270) on 1 October 2022.
Financial activities
These are set out in the attached accounts. These show a surplus for the year of £82,844, however of this, £91,659 relates the transfer of funds from the predecessor charity and therefore there was an overall deficit during the year of £8,815. As at 30 September 2023, the charity has total reserves of £82,844 to carry forward.
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 4
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023
Reserves
It is the policy of the charity to maintain reserves of six months running expenses as set out in these financial statements.
These reserves have been maintained along with a financial contingency to ensure continuity of premises at £40,000.
It is hoped to be able to increase both contingencies over the coming year in order to match inflationary pressures.
Public benefit
When considering the SERV's activities, the trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.
Going concern
The charity has sufficient funds to enable it to operate for at least 12 months from the date these accounts are approved and hence the accounts are prepared on a going concern basis.
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity Law 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, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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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 UK 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 charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company 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 corporate 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.
This report was approved by the Board of Trustees on 16 April 2024 and signed on their behalf by:
A. Godden - Chair
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 5
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEEES ON THE UNAUDITED ACCOUNTS OF SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2023 which are set out on pages 6 to 14.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act')
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 which give me cause to believe that in, any material respect:
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1 accounting records were not kept inrespect of the Company as required by section 386 of the 2006 Act; or
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2 the accounts do not accord with the accounting records; or
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3 the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than any requirements that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).
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.
S J Wren FCCA
Accountancy Matters (Kent) Limited The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA
Date : 26 April 2024
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 6
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023
| Notes Unrestricted Designated Fund Fund £ £ INCOME Income from charitable activities: Sale of equipment to members and other Groups 722 - Voluntary income: Grant income 2 - - Donations 2 78,493 - Income from other trading activities: Car park hire 3,000 - Other fundraising income 926 Investment income 3 711 - Funds transferred from unincorporated charity 87,328 TOTAL INCOME 171,180 - EXPENDITURE Cost of raising funds: Fund raising costs - - Charitable activities: Cost of operations 4 80,379 - Support costs 5 13,862 - Governance costs 6 1,885 - TOTAL EXPENDITURE 96,126 - NET INCOME/(EXPENDITURE) FOR 75,054 - THE PERIOD BEFORE TRANSFERS Transfers between funds 13 3,676 - Total Funds as at 1 October 2022 - - TOTAL FUNDS AS AT 30 SEPTEMBER 2023 78,730 - |
Restricted Fund £ - - 1,200 - 3,676 - 4,331 9,207 - 1,417 - - 1,417 7,790 (3,676) - 4,114 |
Total Total Funds Funds Year Period ended ended 30.9.23 30.9.22 £ £ 722 - - - 79,693 - 3,000 - 4,602 - 711 - 91,659 - 180,387 - - - 81,796 - 13,862 - 1,885 - 97,543 - 82,844 - - - - - 82,844 - |
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SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 7
BALANCE SHEET AS AT 30 SEPTEMBER 2023
| Notes Fixed assets Tangible assets 8 Current assets Stocks Debtors 9 Cash at bank Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 11 Net assets 12 Represented by: Restricted funds 13 Unrestricted funds General fund 13 Designated fund 13 Total funds |
30.9.23 £ 26,208 3,687 12,845 43,960 60,492 3,856 56,636 82,844 - 82,844 4,114 38,730 40,000 82,844 |
30.9.22 £ - - - - |
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For the financial year ended 30 September 2023 the company was entitled to exemption from audit under s.477 Companies Act 2006 and no members have deposited a notice under s.476 requiring an audit.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s.386 of the Act for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Charities SORP FRS 102.
These financial statements were approved for issue by the trustees on 16 April 2024, and signed on their behalf by:
| Arthur Godden | Janet Stewart |
|---|---|
| Chairman | Treasurer |
| Company number- 13232156 |
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 8
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
1 Accounting policies
a) Basis of preparation of financial statements
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 the 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 Companies Act 2006.
b) Charity structure
Service By Emergency Response Volunteers SERV (Kent) 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 note.
c) Going concern
The charity has sufficient funds to enable it to operate for at least 12 months from the date these accounts are approved and hence the accounts are prepared on a going concern basis.
d) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes. Designated fund comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of the designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charitable company for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
e) Income
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and its receipt is probable.
Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
Grants receivable are recognised when there is reasonable assurance of their receipt and where appropriate in the year to which they relate.
Investment income, gains and losses are allocated to the appropriate fund.
Gifts in kind in respect of services donated by volunteers are not recognised in the financial statements, however mileage claims by way of Members using their personal vehicles for the charity's work is being recognised for the period beginning as from 1 November 2019 where the Member makes a claim.
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 9
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
1 Accounting policies (continued)
f) Expenditure
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. All expenditure excludes attributable VAT is recoverable under S33 of the VAT Act 1994. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
g) Tangible fixed assets and depreciation
- Tangible fixed assets (costing over £500) are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives as follows:
Vehicles 20% straight line Furniture, fittings and equipment 20% straight line
Depreciation is charged once the equipment purchased has been fully received and is operational.
h) Stock
Stock of volunteer clothing and blood boxes is included on the balance sheet and is stated at the lower of cost and net realisable value.
- 2 Voluntary income
| Voluntary income Unrestricted funds £ Grants - Donations (including Gift Aid) 78,493 78,493 |
Restricted funds £ - 1,200 1,200 |
Total Total funds funds 30.9.23 30.9.22 £ £ - - 79,693 - 79,693 - |
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SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
| 3 Investment income Unrestricted funds £ Interest receivable 711 4 Costs of running the charity's operations Fuel 3,170 Vehicle maintenance 8,451 Vehicle insurance 10,346 Vehicle tracking 367 Vehicle tax - Vehicle lease 3,042 Mileage claims from Members 40,452 Badges 19 Personal protective equipment (adjusted for stock) 1,111 Telephone 1,954 Training - Depreciation 11,467 Profit on disposal of fixed assets - 80,379 |
Restricted funds £ - - - - - - 1,417 - - - - - - 1,417 |
Total funds 30.9.23 £ 711 3,170 8,451 10,346 367 - 3,042 41,869 19 1,111 1,954 - 11,467 - 81,796 |
Total funds 30.9.23 £ - |
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SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 11
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
| 5 Support costs Unrestricted Restricted Total funds funds funds 30.9.23 £ £ £ Advertising and marketing - - - Website and Social Media - - - Rent 6,500 - 6,500 Insurance 1,210 - 1,210 Building maintenance 2,734 - 2,734 Waste 481 481 Equipment repairs and renewals 583 583 Postage 68 - 68 Data protection 35 - 35 Subscriptions 512 - 512 Software 250 - 250 Bank charges 55 - 55 Sundry 385 - 385 Depreciation 758 - 758 Loss on disposal of fixed assets 291 - 291 13,862 - 13,862 6 Governance costs Unrestricted Restricted Total funds funds funds 30.9.23 £ £ £ Independent examination 950 - 950 Legal and professional fees 935 - 935 1,885 - 1,885 7 Trustees remuneration and expenses 8 Net income Total funds 30.9.23 £ This is stated after charging: Independent Examiner's remuneration : Independent Examination fee 2023 accounts 950 Preparation of 2022 company accounts 400 No trustee received any remuneration or expenses during the period (30.9.22: Nil). |
Total funds 30.9.22 £ - - - - - - - - - - - - - |
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| - | |
| Total funds 30.9.22 £ - - |
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| - | |
| Total funds 30.9.22 £ - - |
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 12
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
| 8 Tangible Fixed Assets Cost As at 1 October 2022 Introduced from unincorporated charity Additions Disposals As at 30 September 2023 Depreciation As at 1 October 2022 Introduced from unincorporated charity Charge for the period Disposals As at 30 September 2023 Net book value As at 30 September 2023 As at 30 September 2022 9 Debtors Sundry debtors Prepayments 10 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
Vehicles £ - 139,484 9,542 - 149,026 - 114,088 11,467 - 125,555 23,471 - |
Equipment £ - 15,075 2,392 (698) 16,769 - 13,681 758 (407) 14,032 2,737 - 30.9.23 £ 9,739 3,106 12,845 30.9.23 £ 1,051 1,855 950 3,856 |
Total £ - 154,559 11,934 (698) |
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| 165,795 | |||
| - 127,769 12,225 (407) |
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| 139,587 | |||
| 26,208 | |||
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| 30.9.22 £ - - |
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| 30.9.22 £ - - - |
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SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 13
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
| 11 Creditors: amounts falling due after more than one year Creditors 12 Analysis of net assets between funds General Designated Funds funds £ £ Tangible fixed assets 26,208 - Current assets 16,378 40,000 Current liabilities (3,856) - Net assets as at 30 September 2023 38,730 40,000 Analysis of net assets between funds - Prior year General Designated Funds funds £ £ Tangible fixed assets - - Current assets - - Current liabilities - - Net assets as at 30 September 2022 - - 13 Movement in funds Funds Incoming Expenses Introduced resources £ £ £ Restricted funds: a Co-op Training 1,132 - - b Member Sponsorship 3,199 1,200 (1,417) c Vehicle purchase - 3,676 - 4,331 4,876 (1,417) Designated funds Headquarters Fund 40,000 - - Unrestricted general funds 47,328 83,852 (96,126) Total funds 91,659 88,728 (97,543) |
30.9.23 £ - Restricted funds £ - 4,114 - 4,114 Restricted funds £ - - - - Transfers £ - - (3,676) (3,676) - 3,676 - |
30.9.22 £ - |
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| Total £ 26,208 60,492 (3,856) |
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| 82,844 | ||
| Total £ - - - |
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| - | ||
| Balance at 30.9.23 £ 1,132 2,982 - |
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| 4,114 40,000 38,730 |
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| 82,844 |
The funds introduced are the total funds from the unincorporated charity with the same name but with a charity number of 1154270.
SERVICE BY EMERGENCY RESPONSE VOLUNTEERS SERV (KENT)
Page 14
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
13 Movement in funds Cont'd Restricted funds
a Co-op Training Fund
This is to finance the training of Volunteers. During the period, training was provided free of charge by qualified members, so the balance of this fund is carried forward to be spent in a future year.
b Member Sponsorship
This fund represents donations received from organisations to cover the fuels costs for certain individuals/vehicles of the charity.
c Vehicle purchase
For the last 3 years the charity have had use of a liveried vehicle, a Vauxhall Grandland, the lease of which was kindly paid for by The Surtees Foundation. But, unfortunately, they are no longer able to support this, so as the charity did not wish to lose this valuable resource, known affectionately to the charity as Micmac, the trustees decided to fundraise and purchase the vehicle. The transfer of £3,676 relates to fundraising income received in the year as a contribution towards the vehicle cost of £9,542. Fundraising is ongoing at this point, but the charity are now the proud owners.
Designated Fund
Headquarters Fund
The Trustees recognise the importance of the Old Police Post as central to it's operations. The premises are currently occupied under a license granted to them by Moto Hospitality.
The Trustees consider it prudent to earmark some of the charity's reserves to cover any future need to secure premises by way of freehold or leasehold.
14 Operating lease commitments
At 30 September 2023 the charity had future minimum lease payments under non-cancellable operating leases as follows:
| 30.9.23 | 30.9.22 | |
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| £ | £ | |
| Amounts payable: | ||
| within one year | - | - |
15 Related party transactions
During the year under review, there were no related party transactions that need to be reported.