BRENT LODGE WILDLIFE HOSPITAL Unaudited TRUSTEES’ REPORT & FINANCIAL STATEMENTS For the year ended 30 June 2024 Registered in England & Wales Charity No. 1199715
## **BRENT LODGE WILDLIFE HOSPITAL**
Reference and administrative details of the Charity, its Trustees and advisers for the year ended 30 June 2024.
Charity Names: Brent Lodge Wildlife Hospital Registered Charity Number: 1199715 Trustees: Ms Sharon Turner, Chair Mr Ross Kynvin Mr George Sayer Ms Amy Stride Principal Office: Cow Lane, Sidlesham, Chichester, West Sussex, PO20 7LN General Manager: Mr Robert Knight Founder: Mr Dennis Fenter MBE Voluntary Vet Advisor: Mr Richard Edwards MSc MA VetMB MRCVS Accountants: Morris Crocker Chartered Accountants Station House, North St, Havant PO9 1QU Bank: Barclays Bank PLC United Trust Bank The Cambridge Building Society Redwood Bank Ltd Virgin Money Hampshire Trust Bank Charity Bank Cambridge and Counties Bank HSBC
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## **1.0 INTRODUCTION**
The Trustees are pleased to present their annual report together with the financial statements of Brent Lodge Wildlife Hospital. The financial statements 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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
## **2.0 CHAIR’S SUMMARY**
The ongoing effects of human actions, habitat loss, agricultural practices, depleted food sources and shrinking territories continue to have a devastating impact on British wildlife. During the 2023 calendar year the Charity admitted 2,468 wildlife casualties and orphans requiring treatment or care.
The Charity faced operational challenges from the risks associated with widespread Avian Influenza outbreaks in wild bird populations across the UK. The disease poses a significant risk to existing patients and to prevent cases entering the Hospital we invested in the construction of new quarantine facilities for incoming patients.
Over the year, our wildlife welfare helpline answered thousands of calls with our staff able to give advice and information to concerned members of the public. Our ‘Respect & Protect’ outreach programme ran numerous events to raise wildlife awareness in schools and the local community.
The year’s big highlight was the opening of our new Patient Admissions Building. This facility is a significant achievement for the Charity which provides a new Hospital reception, triage, patient wards, and a veterinary treatment room which will benefit the most seriously injured, ill, or young wildlife patients.
The Board of Trustees and the Charity’s management team completed the numerous administrative tasks resulting from the change in charitable status from a Charitble Association to a Charitable Incorporated Organisation (CIO).
We are proud that in our care hundreds of birds and mammals were successfully rehabilitated and returned to their natural habitats. The Charity continued to deliver on its mission and remains indebted to our staff, volunteers, supporters, and donors for enabling our work to benefit UK wildlife.
I am pleased to present the Trustees Report and Annual Accounts for the year beginning 1[st] July 2023 and ending 30[th] June 2024.
## **Sharon Turner**
Chair of the Board of Trustees
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## **3.0 STRUCTURE AND GOVERNANCE**
## **3.1 GOVERNING DOCUMENTS**
Brent Lodge Wildlife Hospital is a Charitable Incorporated Organisation (CIO), Charity number 1199715. It was registered on 20[th] July 2022 with the Charity Commission, is governed by its Constitution dated 16[th] June 2022, and was incorporated on 1[st] July 2023.
The CIO is the result of a change to the charitable status of Brent Lodge Bird & Wildlife Trust - a Charitable Association 276179 - and is, in effect, a continuation of that Charity. The legal transfer of assets from the Trust to the CIO was dated 7[th] July 2023.
## **3.2 GOVERNANCE**
The Charity is governed by the Trustees whose meetings are held typically once a quarter. Meetings are also held between the Trustees and management team to discuss the affairs and management of the Charity, together with a review of the quarterly financial reports.
The Charity has a rolling 5-year strategic Charity Plan. On an annual basis, the Trustees and management team prepare and agree a budget, together with the operational and fundraising priorities for the following 12 months.
## **3.3 RECRUITMENT & TRAINING OF TRUSTEES**
Trustees shall not at any time be less than 3. Formal procedures for the recruitment and appointment of Trustees are in place. A Trustees’ skills register is used to highlight any gaps or training needs. Recruitment routes may include the local Voluntary Association, the Charity’s own website and social media, our newsletter, and local press.
Appointments are formally made at a Trustees’ meeting by majority vote. Appointees are provided with a copy of a Trustee Code of Conduct Document and Conflict of Interest Policy; they are required to sign a declaration form pertaining to the documents. The Trustee eligibility declaration and registration with the Charity Commission is undertaken by the Chair of Trustees. As part of the induction process, new Trustees are provided with a secure Cloud account where they have access to financial information, meeting minutes, and other relevant information.
Trustees are encouraged to use self-learning guidance on the websites of the Charity Commission and NCVO. New Trustees spend time at the Charity to meet staff and volunteers, and to understand the operational and functional aspects of the Charity.
## **3.4 DAY-TO-DAY OPERATIONAL MANAGEMENT**
The Charity is managed by a General Manager – Mr Robert Knight, who is responsible for the oversight and day-to-day management of all the Charity’s operational functions and employed staff. The operational management team comprises:
- Animal Care Management
- Site Management
- Financial Management
- Fundraising & Supporter Management
- Charity Shops Management
- Education & Outreach Coordinator
- The employed staff complement for the year was 22
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A Financial Controls Policy is in place. It details thresholds for spending and those requiring Trustee pre-approval. Any significant spending request for an unbudgeted item needs a supporting business case and majority Trustee approval.
The Financial Controls Policy is reviewed each year. Any changes made are minuted in the Charity’s records. Financial spot checks are undertaken by a Trustee.
Staff remuneration is apportioned by the General Manager with reference to benchmark salaries obtained by comparisons with local charities of a similar size. The salary of the General Manager is decided by the Trustees and reviewed annually based on the broad nature of the role and any specific performance targets set by the Trustees.
## **ORGANISATION DIAGRAM**
The diagram illustrates the functions and activities of the Charity, and how the delivery of our Core Mission is interdependent upon the Charity’s facilitators and enablers.
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## **3.5 EXTERNAL VETERINARY ADVISOR**
Currently, we are not able to fund a permanent vet. We are fortunate to have the help of Mr Richard Edwards, RCVS, as a voluntary external veterinary advisor, together with local practices which assist with patients requiring veterinary treatment either on a free-of-charge or cost-only basis.
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## **3.6 RISK MANAGEMENT**
The Trustees and General Manager undertake an annual review of the risks the Charity may face and the appropriate means to mitigate them. They are recorded by the Trustees in a risk register.
Annual compliance, inspections, and insurance associated with the Charity’s work or sites are organised and recorded by the General Manager. An outsourced business service is contracted for regulatory advice and good practice concerning health and safety, personnel and HR, and aspects of facilities management.
In a 2024 audit concerning compliance, legislation and health & safety, the Charity received a pass rating of 100%. An insurance-provider audit of our procedures and operating standards found them to be of a very high standard with no concerns noted.
## **3.7 STRATEGY**
On an annual basis, the Trustees and management team meet to discuss and update our 5-year Strategic Charity Plan. This plan enables the Charity to focus on delivering agreed priorities, to better target fundraising, and to communicate more effectively to our volunteers, supporters and donors. A 12-month priority action plan is agreed with the team for implementation, funding, and outcomes.
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## **4.0 MISSION & AIM**
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## **5.0 IMPACTS & OUTCOMES SUMMARY**
## **5.1 ACHIEVEMENTS AND PERFORMANCE**
The Trustees and staff are pleased to report that the Charity successfully delivered on its Mission and Aims during the year. The following Impacts & Outcomes Summary identifies the primary achievements and performance during the 2023 calendar year.
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## **5.2 WILDLIFE PATIENTS**
In 2023 we treated 2,468 wildlife casualties admitted from members of the public, RSPCA inspectors, wildlife police officers, veterinary clinics, animal emergency services and other local conservation organisations. We successfully treated and released as many as possible, and when necessary for other patients, we were able to provide appropriate care and relief from suffering quickly and humanely.
Of note this year:
- A new quarantine facility has been a huge asset to the Charity by enabling us to safely take in, triage, and where possible treat ‘lower risk’ bird species. This has reduced the risk of patient disease transmission to the rest of the site.
- Patient admissions are rising again, following a cautious relaxation of Avian-flu precautions. We anticipate 2024 will see a further increase.
- Completion of an Admissions Building has enabled more efficient patient triage, with the sickest and most vulnerable patients now housed in medical wards and monitored by the animal care team.
- Recent changes in wildlife welfare legislation required us to expand our capacity of veterinarytrained staff so we can continue to provide treatment to wildlife in need. As a result we employed our first full time veterinary nurse to assist in complex animal treatment procedures. A new veterinary treatment room enabled a greater range of diagnostic tests/procedures to inform appropriate treatment plans.
- We extended our best practice knowledge through collaboration with other UK wildlife centres, and attended CPD courses by the British Wildlife Rehabilitation Council.
- In 2023 patient admissions saw a sharp rise in numbers relating to human-related casualties including pet attacks on birds and often fatal strimmer-related injuries to hedgehogs. Underscoring the need to include important wildlife welfare topics in our future Outreach work.
- We have expanded our out-of-hours care by investing in patient incubators that can be placed in the homes of selected animal care employees. This allows them to provide essential nighttime feeds, administer medications, and closely monitor our most critical patients, ensuring continuous care beyond regular admission hours.
## **5.3 WILDLIFE PATIENT FACILITIES & CARE IMPROVEMENTS**
Of particular note this year:
- Construction of a bespoke Corvid enclosure for species-specific care and soft release
- Construction continued on a bespoke Badger Enclosure
- Construction and occupation of a new Admissions Building opened to the public in January 2024
- 6 new incubators were purchased
- 14 bespoke kennels were purchased
- Construction began on a capital building project to replace a leaking, decaying Hospital building roof, and add a photo-voltaic array for future energy cost reduction
- IT investment for CCTV systems, alarm systems and new phone systems to improve site security and the safety and welfare of our patients
- Software upgrades to our patient data base to better record an increase in small medical procedures and for medications regulatory requirements.
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## **5.4 VOLUNTEERS**
The Charity relies heavily on the generous support given by volunteers both at the Hospital, at our Charity Shops, and in fundraising activities. We are pleased to give work experience to students studying animal care-related courses and students wishing to become vets and veterinary nurses.
We utilise local government Community Payback schemes and build partnerships with local businesses wishing to use their allocated charity support days with us. This relieves pressure on our paid staff and reduces the need to outsource contractors or labourers. This year, these larger volunteer groups helped us to construct bird enclosures, repurpose a parking area, and prepare the Admissions Building for opening.
A volunteer handbook is in use for inductions, training, and health and safety and risk assessments. Avian Influenza preventative measures apply to all Hospital staff and volunteers. This year included the purchase of additional day-to-day PPE.
This year, we recruited a Volunteer Coordinator to help manage the volunteer bookings process and inductions. This will ensure that volunteer enquiries are responded to in a timely manner and that new and existing volunteers feel that their time with us is valued.
## **5.5 FUNDRAISING**
This year, the main financial pressures were on the monthly operational costs of the Charity. We were affected by significant rises in the cost of veterinary supplies, animal feed and bedding, very high energy costs, and Government-mandated increases in staff employment costs.
To mitigate rising operational costs our fundraising team worked tirelessly to innovate and diversify fundraising, and to maintain a stable stream of recurring donations from our supporters. This year new fundraising initiatives included:
Of particular note this year:
- The new Admissions Building was fully funded by legacies, grants, and appeals. We used the reception area to encourage personal donations, attract supporters, and get involved in the Charity.
- In response to a steady decline of in-person cash donations, we introduced online donation machines in our Hospital reception and for community events, making it easier for the public to support us.
- A newly upgraded online donation platform provided our team with improved tools to efficiently manage and create fundraising appeals.
- Contributions from legacies and grants were instrumental in funding essential projects such as animal enclosures and veterinary equipment.
Over the next year, we shall concentrate on fostering partnerships with schools, businesses, and local communities to encourage grassroots fundraising efforts.
## **5.6 RETAIL**
Our charity shops are led by a dedicated team of staff and community volunteers. A significant amount of funding for the Hospital comes from retail profits. However, 2023 was a very challenging year economically. Of note this year:
- Although a good retail profit was achieved, our 6 Charity shops missed the overall budget for targeted profitable income.
- Each of our shops has a strong customer base which often results in additional community-led fundraising activities. Our Worthing shop held their annual Christmas grotto. Run over five days,
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the team brought in an extra £2,000 of funding. Our Selsey shop held a popular annual pub quiz, with the other shops holding raffles, tombolas or silent auctions.
- In 2023 Overall shop maintenance costs were higher than usual, including repairs to windows, doors, flooring, lighting and CCTV installation (as shoplifting is on the increase in the retail sector).
- The sale of rags achieved a lower income than anticipated due to a drop in the price per kilo.
- Our online retail activity income improved this year, which also increased our reach to a wider audience of potential supporters.
Retail income highlights are:
- £244,233 total donated sales
- £21,950 generated in Retail Gift Aid income
- £47,941 total new goods sales
- 29.99 tonnes recycled of unsalable goods, generating £3,806.
## **5.7 COMMUNICATIONS**
Over the year we expanded our social media channels, website, and e-newsletters to share wildlife welfare updates, patient stories, and important information, including vital updates on the spread of Avian Influenza.
Of particular note this year:
- Digital communications increased making the most of free and cost-efficient tools and platforms available to non-profit organisations.
- Our e-newsletter subscriber base grew significantly.
- A key focus was publicising our new Patient Admissions Building. At a meet and greet opening event with key supporters, we highlighted how donor contributions have made this development possible.
- In response to a recent trend in abusive messages and phone calls to our staff and volunteers, we have updated our safeguarding guidelines and policy.
- The transition process of changing our Charity status from a Charitable Trust to a Charitable Incorporated Organisation was successful and has been positively received by Supporters, donors and suppliers. We look forward to the future moving forward with a new modern charitable platform to communicate our impacts.
## **5.8 OUTREACH**
The aim is to raise greater public awareness of the Charity and our work, by reaching more young people and community members. Through wildlife-focused workshops, community visits and public speaking events we encourage individuals to support our work and respect and protect local wildlife.
In 2023, in response to a high number of visits to schools and community groups across Hampshire and West Sussex, we made our part-time Education Officer a full-time Education & Outreach Coordinator. Grant funding for the role is being used appropriately and schools and community groups have been booking visits for future academic years.
We do not charge for school visits, however, we encourage children, guardians and staff to collect essential items from our Wish List to help the animals in our care, and to raise funding in aid of the Hospital.
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Of particular note this year:
- 32 schools and extra-curricular/youth groups were visited
- 16 adult community groups were visited
- 22 local community events were attended.
- £4,907 was raised through our outreach work.
- 1,300 wish list items were donated.
- Following current wildlife-focused educational trends, our Education & Outreach Coordinator has begun Level 3 Forest School training with the Sussex Wildlife Trust - the aim being to safely deliver outdoor forest school sessions with a ‘helping wildlife’ focus in exchange for donations being made to the Hospital.
Our presence in the community is leading to future collaborations with like-minded groups and individuals. To meet the demand for our service we will continue to apply for grants to enhance school and community visits and expand our Forest School programme, aiming to inspire more young people and community members to protect local wildlife.
## **5.9 PUBLIC BENEFIT**
The Charity benefits the public through the following:
- The provision of a wildlife Hospital for members of the public to take sick, injured or orphaned wildlife to be cared for with compassion and expertise
- The rehabilitation of wildlife in our care and their responsible release into suitable wild habitats whenever possible.
- Being a respected source of wildlife casualty care and knowledge for the public, RSPCA inspectors, police wildlife officers and veterinary nurses
- Providing a helpline to answer wildlife queries from members of the public
- Communicating with the public to increase awareness and promote respect for wildlife and their natural habitats
## **5.10 ACKNOWLEDGEMENTS**
We would like to acknowledge and offer our sincere thanks to the following:
- All our supporters and donors to whom we are indebted for their financial support
- Our volunteers – we could not function effectively without them
- The members of the public who donate goods or shop at our charity shops
- All the local businesses that support us
- The landowners who allow us to release patients responsibly back into suitable habitats
- Our dedicated and loyal staff that work so hard to provide patient care, the outreach, the fundraising, and the support systems needed to run the Charity.
Our thanks extend to the following grant funders for their donations towards general funds or special projects:
- R G Hills Charitable Trust
- The M J Camp Foundation
- Southern Cooperative
- The Prowting Foundation
- Marjorie Coote Animal Charitable Trust
- The Shirley and Michael Hunt Charitable Trust
- Wagner Renewable Solar Eco Fund
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- Animal Friends Insurance
- Rose Animal Welfare Trust
## **6.0 FINANCIAL SUMMARY**
Financial review for the year ended 30 June 2024.
## **6.1 FINANCIAL HIGHLIGHTS**
The Charity ended the year with a positive financial position with a very small net surplus despite the impacts of extra costs protecting against Avian Influenza and the increasing operating financial pressures.
To support our operational costs, we are very grateful to have received:
- Recurring donations that grew to £43,848
- £31,000 in grant funding
- £10,270 in memorial donations
- The public support given to our Charity shops
- Year-on-year growth in our new goods product lines
The Charity benefited from the generosity of those who chose to remember us in their Will. We received legacies totalling almost £168,356. The Trustees have been able to designate a substantial proportion of these funds to future phases of the Charity’s Big Build capital projects.
The Trustees are not aware of any financial considerations that could affect the continuing ability of the Charity to operate.
## **6.2 OPERATIONAL EFFICIENCY**
The Trustees review income and expenditure against the budget at quarterly meetings. Capital expenditure projects have specific budgets, and funding is designated by Trustees, with any restricted funds assigned accordingly.
We believe our general management team is effective at controlling costs and achieving the best value for the Charity. On an annual basis, the management team review all the Charity’s suppliers, contracts, leases, products and services to ensure best value.
Of particular note this year:
- Our new Patients Admissions Building aims to be carbon-neutral and is powered by renewable energy
- Our new Hospital roof has power from renewable sources
- A review is underway for a waste removal proposal to save costs and reduce our carbon footprint
## **6.3 FINANCIAL RESERVES POLICY**
The Charity is required to hold an estimated six-month’s of operating costs in reserve. The sum is updated annually following sign-off of the budget for the year.
The reserves position this year is described below:
- £248,940 set as the reserves target
- £2,144,035 total funds held (as of the date of the Statement of Financial Position)
- £8,028 are restricted funds
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- £17,456 are funds designated by the Trustees for Rehabilitation Units
- £426,694 are funds designated by the Trustees for future phases of the Big Build
- £4,238 are funds designated by the Trustees for smaller projects
- £170,000 is invested in long-term accounts to be released in the closing phases of the Big Build
- £1,262,715 are tied to tangible fixed assets
- £254,904 is the remainder of unrestricted reserves. This sufficient to cover the amount stated in our Finance Policy.
## **6.4 CAPITAL PROJECTS**
## **The Big Build Programme:**
The Charity is in its fifth year of planned capital projects.
## **Phase One**
11 Bird of prey aviaries commenced in 2017 and was completed in 2018. Total Cost £44,985.
## **Phase Two**
5 new water pool enclosures and 2 general-purpose enclosures commenced in 2018 and was completed in 2019. Total Cost £48,225.
## **Phase Three**
5 new large mammal enclosures to house the increasing number of large mammals we are now treating. Completed in 2021. Total Cost £25,457.
## **Phase Four**
A new patient Admissions Building opened in early 2023. Construction costs and fit-out totalled £590,652.
## **Eco Projects**
We are in the process of improving the sustainability of the site with new solar panels fitted in 2024. This has been funded by a mix of appeals, grants and designated funds and totalled £130,383 by the end of the 2024 financial year. We will be able to recover these costs in energy savings over the longer term.
## **6.5 STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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; observe the methods and principles in the charities SORP;
- Make judgments and accounting estimates that are reasonable and prudent;
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- Prepare the financial statements the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
This report was approved by the Trustees on 28[th] April 2025 and signed on their behalf by Ms Sharon Turner, Chair of the Board of Trustees.
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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRENT LODGE WILDLIFE HOSPITAL**
## **Independent examiner's report to the trustees of Brent Lodge Wildlife Hospital ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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 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 Mackie FCA
Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU
Date: ............................................. 29 April 2025
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## **BRENT LODGE WILDLIFE HOSPITAL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
5
**Charitable activities**
6
Care for birds and other wildlife
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
431,428
296,531
21,214
749,173
199,912
600,790
800,702
(51,529)
2,187,535
2,136,006|Restricted
funds
£
21,100
-
-
21,100
1,649
40,946
42,595
(21,495)
29,524
8,029|2024
Total
funds
£
452,528
296,531
21,214
770,273
201,561
641,736
843,297
(73,024)
2,217,059
2,144,035|2023
Total
funds
£
483,141
331,194
6,967
821,302
266,637
408,499
675,136
146,166
2,070,893
2,217,059|
|---|---|---|---|---|
The notes form part of these financial statements
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## **BRENT LODGE WILDLIFE HOSPITAL**
## **BALANCE SHEET 30 JUNE 2024**
|Notes
**FIXED ASSETS**
Tangible assets
12
**CURRENT ASSETS**
Stocks
13
Debtors
14
Cash at bank
**CREDITORS**
Amounts falling due within one year
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2024
£
1,262,715
24,295
129,305
751,855
905,455
(24,135)
881,320
2,144,035
2,144,035
2,136,007
8,028
2,144,035|2023
£
1,070,046
14,767
211,914
941,063
1,167,744
(20,731)
1,147,013
2,217,059
2,217,059
2,187,535
29,524
2,217,059|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 29[th] April 2025 and were signed on its behalf by:
.............................................
Ms S Turner - Trustee
The notes form part of these financial statements
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## **BRENT LODGE WILDLIFE HOSPITAL**
## **CASH FLOW STATEMENT**
## **FOR THE YEAR ENDED 30 JUNE 2024**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|2024
£
36,218
36,218
(246,640)
21,214
(225,426)
(189,208)
941,063
751,855|2023
£
76,850
76,850
(498,237)
6,967
(491,270)
(414,420)
1,355,483
941,063|
|---|---|---|
The notes form part of these financial statements
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**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2024**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**ACTIVITIES**|||
|---|---|---|
|**Net (expenditure)/income for the reporting period (as per the**
**Statement of Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest received
(Increase)/decrease in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by operations**
**2.**
**ANALYSIS OF CHANGES IN NET FUNDS**|2024
£
(73,024)
53,971
(21,214)
(9,528)
82,609
3,404
36,218|2023
£
146,166
31,905
(6,967)
2,179
(85,737)
(10,696)|
|||76,850|
||||
||At 1.7.23|Cash flow|At 30.6.24|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|941,063|(189,208)|751,855|
||941,063|(189,208)|751,855|
|**Total**|941,063|(189,208)|751,855|
The notes form part of these financial statements
Page 20
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The Charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
As explained in the trustees report the charity converted from an unincorporated charity (charity number 276179) to a Charitable Incorporated Organisation (charity number 1199715) from 7 July 2023. Although Brent Lodge Wildlife Hospital has changed its legal form, its purposes and beneficiaries remains unchanged. All operations, assets and liabilities were transferred over to the CIO from that date. Merger accounting has been applied in accordance with the FRS 102 SORP.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can e measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Other income is recognised in the period in which is it receivable and to the extent the goods have been provided or on completion of the service.
Page 21
continued...
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Plant and machinery - 25% on reducing balance
Individual fixed assets costing £250 or more are capitalised at cost.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Financial instruments**
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.
## **Debtors and cash at bank**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand included cash held on deposit or in a current account.
## **Creditors and provisions**
Page 22
continued...
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2. DONATIONS AND LEGACIES**
|**DONATIONS AND LEGACIES**||||
|---|---|---|---|
|Donations
Gift aid
Legacies
Grants
Other income
Grants received, included in the above, are as follows:
Marjorie Coote Animal Charity Trust
The Michael & Shirley Hunt Charitabe Trust
The Jean Sainsbury Animal WelfareTrust
Chichester District Council
Ferry Farm Community Fund
The Rose Animal Welfare Trust
The Beryl Evetts and Robert Luff Animal Welfare Trust
Sir John Summers Trust
Animal Friends Insurance
The Audrey Lamb Trust
M J Camp Charitable Foundation
Southern Co-Op
Ian Askew Charitable Trust
Betty Phillips Charitable Trust
EIG Ecclesiastical Charities trust
Shanly Foundation
The John Young Charitable settlement
The Neighbourly Seeds Of Change
The D Oyly Carte
The DS Smith Charity
R G Hills Charitable Trust
The Prowting Charitable Foundation|2024
£
207,634
44,128
168,356
31,000
1,410
452,528||2023
£
127,716
37,352
255,528
60,650
1,895
483,141
2023
£
1,000
1,000
9,000
10,000
1,500
5,000
3,500
250
5,000
2,000
1,000
500
500
8,000
1,000
1,000
5,000
400
4,000
1,000
-
-
60,650|
|||2024
£
1,000
1,000
-
-
-
10,000
-
-
10,000
-
2,000
-
-
-
-
-
-
-
-
-
2,000
5,000
31,000||
Grants received, included in the above, are as follows:
Page 23
continued...
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
|**3.**
**OTHER TRADING ACTIVITIES**
2024
£
Shop donations
3,121
Shop income
293,410
296,531
**4.**
**INVESTMENT INCOME**
2024
£
Deposit account interest
21,214
All investment income is derived from assets held in the United Kingdom.
**5.**
**RAISING FUNDS**
**Other trading activities**
2024
£
Staff costs
105,148
Other operating leases
59,503
Other costs
36,910
201,561
**6.**
**CHARITABLE ACTIVITIES COSTS**
Support
Direct
costs (see
Costs
note 7)
£
£
Care for birds and other wildlife
613,067
28,669
**7.**
**SUPPORT COSTS**
Governance
Management
costs
£
£
Care for birds and other wildlife
19,577
9,092|2023
£
16,617
314,577
331,194
2023
£
6,967
2023
£
129,743
61,640
75,254
266,637
Totals
£
641,736
Totals
£
28,669|
|---|---|
|||
Page 24
continued...
## **BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **7. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
## **Management**
|2024
Care for
birds and
other
wildlife
£
Postage and stationery
10,175
Sundries
4,177
Motor expenses
5,225
19,577
**Governance costs**
2024
Care for
birds and
other
wildlife
£
Professional fees
6,121
Independent examination fees
2,971
9,092
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2024
£
Depreciation - owned assets
53,971
Other operating leases
59,503|2023
Total
activities
£
6,022
3,069
839
9,930
2023
Total
activities
£
4,861
1,930
6,791
2023
£
31,904
61,640|
|---|---|
## **Governance costs**
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
## **Trustees' expenses**
During the year 1 Trustee (2023 - None) was reimbursed for out of pocket expenses totalling £16.
Page 25
continued...
## **BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **10. STAFF COSTS**
The key management personnel of the Charity comprise of the general manager and two animal care managers. The total employee benefits of the key management personnel of the Charity were £105,148 (2023: £91,580).
The average monthly number of employees during the year was as follows:
|Management
Hospital
Shops|2024
4
8
10
22|2023
3
10
10
23|
|---|---|---|
No employees received emoluments in excess of £60,000.
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
421,176
Other trading activities
331,194
Investment income
6,967
**Total**
759,337
**EXPENDITURE ON**
Raising funds
266,637
**Charitable activities**
Care for birds and other wildlife
340,145
**Total**
606,782
**NET INCOME/(EXPENDITURE)**
152,555
**RECONCILIATION OF FUNDS**
Total funds brought forward
2,034,980
**TOTAL FUNDS CARRIED FORWARD**
2,187,535|Restricted
funds
£
61,965
-
-
61,965
-
68,354
68,354
(6,389)
35,913
29,524|Total
funds
£
483,141
331,194
6,967
821,302
266,637
408,499
675,136
146,166
2,070,893
2,217,059|
|---|---|---|
Page 26
continued...
## **BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **12. TANGIBLE FIXED ASSETS**
|**12.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||Freehold|Plant and||
|||property|machinery|Totals|
|||£|£|£|
||**COST**||||
||At 1 July 2023|1,055,566|199,120|1,254,686|
||Additions|190,226|56,414|246,640|
||At 30 June 2024|1,245,792|255,534|1,501,326|
||**DEPRECIATION**||||
||At 1 July 2023|54,544|130,096|184,640|
||Charge for year|22,612|31,359|53,971|
||At 30 June 2024|77,156|161,455|238,611|
||**NET BOOK VALUE**||||
||At 30 June 2024|1,168,636|94,079|1,262,715|
||At 30 June 2023|1,001,022|69,024|1,070,046|
||Included in freehold property is non depreciated land with a deemed cost of £112,500 (2021: £112,500).||||
|**13.**|**STOCKS**||||
||||2024|2023|
||||£|£|
||Stocks||24,295|14,767|
|**14.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||2024|2023|
||||£|£|
||Trade debtors||594|559|
||Other debtors||109,595|187,791|
||VAT||1,600|3,701|
||Prepayments and accrued income||17,516|19,863|
||||129,305|211,914|
Page 27
continued...
## **BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other creditors
Accruals and deferred income|2024
£
9,026
9,768
5,341
24,135|2023
£
13,058
3,035
4,638
20,731|
|---|---|---|
## **16. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|2024
£
57,700
121,978
179,678|2023
£
18,500
-
18,500|
|---|---|---|
## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Fixed assets
Current assets
Current liabilities|Unrestricted
funds
£
1,262,715
897,427
(24,135)
2,136,007|Restricted
funds
£
-
8,028
-
8,028|2024
Total
funds
£
1,262,715
905,455
(24,135)
2,144,035|2023
Total
funds
£
1,070,046
1,167,744
(20,731)
2,217,059|
|---|---|---|---|---|
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General Operational Costs
Big Build Capital projects
Wildlife Hospital Improvements
Accessibility
Other Small Projects
**Restricted funds**
Animal Rehabilitation Enclosures
'Respect & Protect' Outreach Project
Big Build
Small Projects
**TOTAL FUNDS**|At 1.7.23
£
1,724,739
392,796
70,000
-
-
2,187,535
342
3,891
968
24,323
29,524
2,217,059|Net
movement
in funds
£
(40,120)
36,898
(52,544)
299
3,939
(51,528)
(342)
4,137
(968)
(24,323)
(21,496)
(73,024)|At
30.6.24
£
1,684,619
429,694
17,456
299
3,939
2,136,007
-
8,028
-
-
8,028
2,144,035|
|---|---|---|---|
Page 28
continued...
## **BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **18. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General Operational Costs
Big Build Capital projects
Wildlife Hospital Improvements
Accessibility
Other Small Projects
**Restricted funds**
Animal Rehabilitation Enclosures
'Respect & Protect' Outreach Project
Big Build
Small Projects
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General Operational Costs
Big Build Capital projects
Hospital Improvements
Small Projects
New Database
CIO Fees
Wildlife Hospital Improvements
**Restricted funds**
Animal Rehabilitation Enclosures
'Respect & Protect' Outreach Project
Big Build
Small Projects
**TOTAL FUNDS**|At 1.7.22
£
1,231,558
750,000
1,154
2,981
7,500
1,787
40,000
2,034,980
4,151
5,216
15,902
10,644||Incoming
resources
£
554,173
85,000
-
-
110,000
749,173
5,000
16,100
-
-
21,100
770,273
Net
movement
in funds
£
533,293
(357,204)
(429)
(4,830)
-
(18,275)
-
152,555
(3,809)
(1,325)
(14,934)
13,679||Resources
expended
£
(594,293)
(48,102)
(52,544)
299
(106,061)
(800,701)
(5,342)
(11,963)
(968)
(24,323)
(42,596)
(843,297)
Transfers
between
funds
£
(40,112)
-
(725)
1,849
(7,500)
16,488
30,000
-
-
-
-
-|Movement
in funds
£
(40,120)
36,898
(52,544)
299
3,939
(51,528)
(342)
4,137
(968)
(24,323)
(21,496)
(73,024)
At
30.6.23
£
1,724,739
392,796
-
-
-
-
70,000
2,187,535
342
3,891
968
24,323
29,524
2,217,059|
|---|---|---|---|---|---|---|
||||||||
||35,913
2,070,893||(6,389)
146,166||-
-||
||||||||
Page 29
continued...
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **18. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General Operational Costs
Big Build Capital projects
Hospital Improvements
Small Projects
CIO Fees
**Restricted funds**
Animal Rehabilitation Enclosures
'Respect & Protect' Outreach Project
Big Build
Small Projects
**TOTAL FUNDS**|Incoming
resources
£
759,337
-
-
-
-
759,337
10,970
13,045
3,010
34,940
61,965
821,302|Resources
Movement
expended
in funds
£
£
(226,044)
533,293
(357,204)
(357,204)
(429)
(429)
(4,830)
(4,830)
(18,275)
(18,275)
(606,782)
152,555
(14,779)
(3,809)
(14,370)
(1,325)
(17,944)
(14,934)
(21,261)
13,679
(68,354)
(6,389)
(675,136)
146,166|
|---|---|---|
## **Rehabilitation Unit appeal:**
Funds were raised specifically for the purchase of the new rehabilitation units for animal care inside the hospital.
## **'Respect & Protect' project:**
Funds were raised specifically for 'Respect & Protect' an outreach initiative aimed to educate schools, youth groups and other community groups about wildlife habitats.
## **Hospital Appeal/Big Build:**
Fund for use specifically for the Hospital Extension Appeal and associated building projects.
## **Small Projects:**
Small Projects is made up of appeals for care units, a recovery shed, bio security upgrades, an animal ambulance and ecological upgrades to site buildings. Funds were raised specifically for these appeals.
## **Designated funds:**
**Big Build -** Funds have been designated to complete future phases of the Big Build project. **Accessibility** - Funds were designated to improve site accessibility.
**Eco projects** - Funds were designated to improve the energy sustainability of the site **Rehabilitation Units** - Funds were designated for the fit-out of the new animal ambulance, the new admissions and replacing old units in the main hospital and adding specialist units.
Page 30
continued...
**BRENT LODGE WILDLIFE HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **19. RELATED PARTY DISCLOSURES**
There are no related party transactions within the year.
## **20. MATERIAL LEGACIES**
Legacy income is only included in incoming resources where the legacy has been received or both the receipt and amount has been quantified. As at 30 June 2024 the Charity has not been notified of any legacies which have not been recognised as income in these accounts.
Page 31