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Trustees’ Annual Report for the period

From: 01/01/2022 Period start date To: 31/12/2022 Period end date

Charity name: Mousehole Wild Bird Hospital and Sanctuary Association Limited

Charity registration number: 272145

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To relieve the suffering and distress of birds of all species who are sick or injured or ill-treated To promote study and research into the disease of wild birds and method of prevention control or cure and into the treatment of injured birds and to publish the results of all such study and research
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The main objectives and activities for the year continued to focus upon the treatment of wild birds and the provision of a sanctuary. This was achieved by providing a range of services, focusing upon the outcome for wild birds, providing facilities for the public and working with other agencies when practicable. However, the hospital was struck by an outbreak of Avian Flu in August 2022. A disease that had been gradually working its way South across the country devastating stocks of wild birds, particularly waterfowl and seabirds, and also commercial poultry units. Following a suspected infection of some herring gulls, AHPA (Animal and Plant Health Agency) a department of DEFRA (Department for Environment, Food and Rural Affairs) , undertook some tests at the hospital that confirmed the outbreak, which led to the culling of all the 200 birds then in our care. The restrictions placed upon the hospital by APHA meant that we had to carry out a cleaning and disinfection process costing several thousand pounds resulting in closure until August 2023. A satellite site was opened in 2023 to allow us to carry out the work of the charity remote from our permanent site.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	All trustees are aware of the guidance issued by the Charity Commission with respect to public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference

	SORP reference
Policy on grant making	Para 1.38	-
Policy on social investment including program related investment	Para 1.38	-
Contribution made by volunteers	Para 1.38	No volunteers during 2022 other than Trustees
Other		-

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Charity continued its work of caring for sick and orphaned birds and at the time of the Avian Flu related cull in August 2022 there were 200 birds being cared for. Many of these birds were listed as endangered.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41	-
Performance of fundraising activities against objectives set	Para 1.41	-
Investment performance against objectives	Para 1.41	-
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The directors consider the surplus achieved on ordinary activities to be particularly satisfactory given the current economic climate.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	There is uncertainty with regards to income other than that derived from investments. The reserves are maintained in order to meet the working capital requirements of the charity.
Amount of reserves held	Para 1.22	£1,470,122
Reasons for holding zero reserves	Para 1.22	-
Details of fund materially in deficit	Para 1.24	-
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	-

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The charity’s principal sources of funds are legacies and investment income.
Investment policy and objectives including any social investment policy adopted	Para 1.46	The charity maintains an ethical policy which decrees that no investments are held in petrochemical industries, or tobacco production, and that the stockbrokers undertake a reasonable, but not exhaustive, research into the ethical background of potential investments.
A description of the principal risks facing the charity	Para 1.46	The principal risk facing the charity are long term changes in operating policies due to Avian Flu. The full extent is not know at this time.
Other		-

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	The charity’s governing document is its memorandum and articles of association dated 28 July 1976
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	The charity is a private company limited by guarantee and consequently does not have a share capital.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Recruitment of trustees is undertaken by the board of trustees. They will recruit a person who is willing to act as a trustee and has an interest in the activities and ultimate success of the charity.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Briefing from the Chair of the Trustee Council including a review of previous Council meeting minutes and papers
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	A Warden is appointed by the trustees to manage the day-to-day operations of the charity.
Relationship with any related parties	Para 1.51	None formally
Other		-

Reference and Administrative details

Charity name	Mousehole Wild Bird Hospital and Sanctuary Association Limited
Other name the charity uses	-
Registered charity number	272145
Charity’s principal address	Raginnis Hill Mousehole Penzance TR19 6SR

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (ifany)
JeremyWhitaker	Chair	Trustee Council
Margaret Cass	Treasurer	Trustee Council
Barbara Hanik	Secretary	Trustee Council
BettyNugent		Trustee Council
Christine Croal		Trustee Council
SallyCrabtree		Trustee Council
Christine Trickey		Trustee Council
Barbara Reid		Trustee Council
Wilma Robson		Trustee Council
Jonathan HarveySteer		Trustee Council
Robert Houghton		Trustee Council

– Corporate trustees names of the directors at the date the report was approved

Director name Jeremy Whitaker Margaret Cass

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	-
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	-
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	-

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address




Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Signature(s)	CI?	)v6,6-rX
Fullname(s)	JeremyWhitaker	lVargaret Cass
Position(eg Secretary, Chair, etc)	Chair	Treasurer
Date	08t06t2024	08t06t2024

1270673

CHARITY REGISTERED NUMBER:272145

MOUSEHOLE WILD BIRD HOSPITAL AND

SANCTUARY ASSOCIATION LIMITED

DIRECTORS' AND TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER, 2022

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Company Number:	1270673
Registered Charity Number:	272145
Chairman:	Mr J Whitaker
Treasurer:	Mrs M Cass
Directors:	Mrs M Cass
	Mr J Whitaker
Vice President	Mr J Topham-Garrison
Trustees:
	Mrs B Nugent
	Mrs C Croal
	Ms S Crabtree
	Mr Trickey
	Mrs C Trickey
	Mrs B Reid
	Ms W Robson
	Mr J Steer
	Mr Houghton
Secretary:	Mrs B Hanik
Registered Office:	Raginnis Hill
	Mousehole
	Cornwall
	TR18 6SR
Accountants:	Leddra Perry & Co.
	Chartered Accountants
	1 Ventnor Terrace
	St. Ives
	Cornwall
	TR26 1DY
Bankers:	Lloyds Bank
	Market Place
	Penzance
	Cornwall
Solicitors:	CVC
	Penzance
	Cornwall

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

FOR THE YEAR ENDED 31 DECEMBER 2021

	Page
Trustees report	1
Examiners report	4
Statement of financial activities	5
Balance sheet	6
Notes	9-14

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their report and the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

Structure, Governance and Management

Organisation

Governing document

The charity’s governing document is its memorandum and articles of association dated 28 July 1976.

A board of trustees of up to 15 members, who meet regularly, administers the charity. A Warden is appointed by the trustees to manage the day-to-day operations of the charity.

Recruitment of trustees is undertaken by the board of trustees. They will recruit a person who is willing to act as a trustee and has an interest in the activities and ultimate success of the charity. The charity may by ordinary resolution appoint a person who is willing to act as a director.

Risk policy

The management committee, who meet at regular intervals, have reviewed the risks involved in operating the Charity. The charity has proceedings in place to mitigate the risks , both external and internal, minimising the impact at the same time.

The trustees have reviewed Health and Safety and Fire Regulation issues concerning the charity's operations and these are subject to periodic assessment. Procedures are in place to ensure compliance

Objectives and activities

To treat wild birds suffering from injuries or contamination from chemicals and oil splillages.

Benefit the public by the dissemination of information and to enable them to view the activities of the hospital.

The main objectives and activities for the year continued to focus upon the treatment of wild birds and the provision of a sanctuary. This was achieved by providing a range of services, focusing upon the outlook for wild birds, providing facilities for the public and working with other agencies when practicable.

However, the hospital was struck by an outbreak of Avian Flu. A disease that had been gradually working its way South accross the country devastating stocks of wild birds particularly, waterfowl and seabirds, and also commercial poultry units.

Following a suspected infection of some herring gulls, AHPA (Animal and Plant Health Agency) a department of DEFRA (Department for Environment, Food and Rural Affairs) , undertook some tests at the hospital that confirmed the outbreak,which led to the culling of all the 200 birds then in our care. The restrictions placed upon the hospital by APHA that we had t carry out a cleaning and disinfection process costing several thousand pounds and that we must remain closed until the end of August.

We plan to use a temporary satellite this summer to allow us to care for the many young gulls thatusually come into our care between May and August each year.The spread of Avian Flu has led to rapid advances in detection from a blood sample taken by a vet and analysed in a lab over a couple of days to faecal test taking only 30 minutes. This will significantly improve our level of biosecurity in the short term.

MOU SEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

TRUSTEES' ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance

The directors consider the surplus achieved on ordinary activities to be particularly satisfactory given the current economic climate.

Financial review

Investment policy

The charity maintains an ethical policy which decrees that no investments are held in petro chemical industries, or tobacco production, and that the stockbrokers undertake a reasonable, but not exhaustive, research into the ethical background of potential investments

Areas to be reviewed include the treatment and welfare of the company's staff and workers.

Reserves policy

The management committee has examined the requirements for reserves in the light of the main risks to the charity.

There is uncertainty with regards to income other than that derived from investments. The reserves should be maintained at around £1,700,000 in order to meet working capital requirements of the charity.

The management committee has not designated funds for any purpose. It is the intention to build reserves through annual surpluses.

The pandemic has affected the hospital in that more staff were engaged in order to cope with the circumstances, this did have a material effect on the charity’s finances.

Plans for future periods

It is intended to continue with the refurbishment of the aviaries until the task has been completed together with work on the food preparation area. In view of their nervous nature a separate aviary will be constructed to house wood pigeons. At present, the builders are ongoing with the various works..

Events since the year end

The refurbishment of the aviaries has been continuing since the commencement of the current financial year.

There has been an impact from Covid-19 with regards to various restrictions and additional staff were engaged in order to comply. A result of this was that the overall cost of staffing arrangements increased significantly.

Page 2

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

TRUSTEES' ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees' responsibilities in relation to the financial statements

The directors (who are also trustees of the charity )

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).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on a going concern basis unless it is inappropriate

to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.

This report was approved by the board of directors and trustees on 10th June, 2022 and signed on its behalf.

.........................................................Mrs B Hanik Trustee.

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

FOR THE YEAR ENDED 31 DECEMBER 2022

I report on the accounts which are set out on pages 6 to 15

Respective responsibilities of trusties and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under the Charities Act 2011,s.144(2) and that an independent examination is needed. Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

Examine the accounts under section 145 of the Charities Act 2011 follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Act, as amended); and state whether particular matters have come to my attention.

Independent examiner’s statement

Your attention is drawn to the fact that the charity has prepared the accounts(financial statements) 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 (FRS102) ( effective 1 January, 2015) in preference to the Accounting and Reporting by Charites: Statement of Recommended Practice issued on 1 April, 2005 which is referred to in the extant regulations but has since been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the General Accepted Accounting Practice effective for reporting periods beginning on or after 1 January, 2015.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the requirements:

a. to keep accounting records in accordance with section 386 of the Companies Act 2006; and

b. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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 Ireland (FRS 102)(effective 1 January, 2015)

Has not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

........................................ Dated: 11th June, 2022

John Hollow Leddra Perry & Co. Chartered Accountants

1 Ventnor Terrace St. Ives, Cornwall Page 4

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

			Total	Total
	Note	Unrest'd	Funds	Funds
		Funds	2022	2021
		£	£	£
Income and endowments from:	2
Donations and Legacies		123,094	123,094	44,449
Investments	3	32,924	32,924	36,572
Other income		2,697	2,697	2,773
		––––––––	––––––––	––––––––
Total income and endowments		158,715	158,715	83,794
		––––––––	––––––––	–––––––
Expenditure on:
Charitable activities		278.592	278,592	193,636
	4
Raising funds		6,292	6,292	8,684
		––––––––	––––––––	––––––––
Total resources expended		284,884	284,884	202,320
		––––––––	––––––––	––––––––
Gains and( Losses) on revaluations
and disposals of investment
assets		(161,227)	(161,227)	100,501
		––––––––	––––––––	––––––––
Net movement in funds		(287,376)	(287,376)	(18,025)
Total funds brought forward		1,757,498	1,757,498	1,775,523
		––––––––	––––––––	––––––––
Total funds carried forward		1,470,122	1,470,122	1,757,498
		========	=======	=======

Continuing operations

All income and expenditure derive from continuing activities.

The annexed notes form part of these financial statements.

Page 5

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

	BALANCE	SHEET	AT 31 DECEMBER 2022	AT 31 DECEMBER 2022
		Note		2022	2021
			£	£ £	£
Tangible fixed assets
Tangible assets		6		231,230	231,581
Investments		7		1,168,943	1,494,127
				––––––––	––––––––
				1,420,173	1,725,708
Current assets
Stocks		8	5,039	5,039
Debtors		9	681	663
Cash at bank and in hand			64,633	35,220
			––––––––	––––––––
			70,353	40,922
Creditors
Amounts falling due within
one year		10	9,166	9,132
			–––––––	––––––––
Net current assets				61,187	31,790
				––––––––	––––––––
Total assets less current liabilities				1,481,360	1,757,498
Amounts falling due over 12	months	10		11,238	-
				___	___
Total assets less current liabilities				1,470,122	1,757,498
				––––––––	––––––––
Net assets				£1,470,122	£1,757,498
				=======	=======
Capital funds
Unrestricted funds				1,470,122	1,757,498
				––––––––	––––––––
Total charity funds				£1,470,122	£1,757,498
				––––––––	––––––––

Page 6

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED BALANCE SHEET AT 31 DECEMBER 2022 CONTINUED

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2022 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 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 special provisions of part 15 of the Companies Act 2006 relating to small charitable companies.

These financial statements were approved by the Board of Trustees on 10th June, 2023 and were signed on its behalf by:

................................................... Mr J Whitaker

The annexed notes form part of these financial statements.

Page 7

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

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 2015) – (Charities SORP (FRS 102) and the Companies Act 2006. .

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Land and buildings - 2% per annum of reducing balance of building Plant and Machinery - 10% per annum of reducing balance Motor Vehicles - 20% per annum of reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes. the aim and use of each 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 or which have been raised by the charity 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 as set out in the notes to the financial statements.

The policy for including investments is as follows:

Investments are stated at their market value at the year end. The market value of quoted securities is based on the middle market quotation on the relevant Stock Exchange.

Gains and losses arising on revaluation are disclosed in the Statement of Financial Activities.

Expenditure recognition

Expenditure recognition Expenditure is accounted for on an accruals basis, and is allocated to the various activities and fundraising activities carried out by the charity.

Fundraising costs are those incurred in seeking voluntary contributions and include the costs of goods purchased for resale as part of the trading income.

Government costs are management and administration costs that are incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Page 8

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

2.
Income
Unrest'd

Funds

2022

£
Donations and legacies
Legacies
109,022
Shop sales -
Donations 10,840
Gift Aid 3,232
123,094

–––––––

Investment income
Dividends 25,351

Interest 7,573
–––––––

32,924
–––––––

Other income
Membership subscriptions 2,577
Income from fundraising events 131
Compensation received -
Sundry income 65
––––––

2,773

––––––

Total
Funds
2022
£
109,022
-
10,840
3,232
123,094
–––––––

25,351
7,573
–––––– –
32,924
-–––––
2,577
131

65
––––––
2,773
––––––

3. Investment income

Income from other fixed asset investments

2022	2021
£	£
32,924	36,572
––––––	––––––

Page 9

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

	FOR THE YEAR ENDED 31 DECEMBER 2022	FOR THE YEAR ENDED 31 DECEMBER 2022
4.	Expenditure on charitable activities
	Direct costs	2022	2021
		£	£
-	Wages	137,715	111,053
	Bird food and medicine	10,633	8,280
	Goods for resale	-	1
	Advertising	460	1,356
	Equipment rental	-	34
	Staff pension contributions	535	499
	Training costs	500	380
	Staff welfare fundraising expenses	-	12
	Uniforms	458	-
	Management charges	6,292	8,684
		–––––––	–––––––
		156,593	130,299
		---------	-------------
		2022	2021
	Support costs	£	£
	Motor expenses	1,689	1,233
	Telephone and broadband	1,343	768
	Printing, stationery etc	1,335	849
	Miscellaneous expenses	357	1,128
	Subscriptions	206	53
	Cleaning materials and deep clean	8,974	733
	Insurance	1,485	1,364
	Heat and light	3,550	4,272
	Garden expenses	58	404
	Repairs and renewals	95,573	48,501
	Rates and water	1,719	1,483
	Hire of hall	285	212
	Depreciation	2,795	1,717
	Other legal & professional	5,344	4,560
	Profit on disposal of van	(1,195)	-
		-----------	-----------
		123,518	67,277
		_____	_
	Governance costs
	Independent Examiners fees	3,250	3,250
	Wages	1,523	1,499
		4,743	4,744
		======	======
Total		284,884	130,642
		======	======

Page 10

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

Staff costs

Total staff costs amount to £139,238 of which £1,523 relates to administrative work . The remaining £137,715 of cost is charitable expenditure

2022 2021 £ £ Gross Salaries 131,118 105,078 Social Security Costs 8,120 7,469 __ _____ 139,238 112,547 ===== ======

Page 11

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2021

6.	Tangible fixed assets	Land Plant Motor
		and and Vehicle
		Buildings Machinery Total
		£ £ ££
	Cost:
	At 1 January 2021	424,368 35,641 12,903 471,229
	Additions	- 2,055 21,393 23,448
	Disposal	(12,903) (12,903)
		––––––– ––––––– ––––––– ---------------
	At 31 December 2022	424,368 37,696 21,393 483,457
		––––––– ––––– ––––––– –––––––
	Depreciation:
	At 1 January 2021	206,286 23,146 11,899 241,331
	Disposal	(11,899) (11,899)
	Charge for the year	75 1,294 1,426 2,795
		––––––– ––––––– ––––––– –––––––
	At 31 December 2022	206,361 24,440 1,426 232,227
		–––––– –––––– ––––––– –––––––
	Net book value:
	At 31 December 2022	£218,007 £13,256 19,967 £251,230
	At 31 December 2021	£218,082 £12,495 £11,004 231,581
		====== ===== ===== ======

Freehold Property

The freehold property as represented by the original hospital property is the subject of a deed of gift dated 23[rd] March, 1977.The deed specifies that the property shall be used “exclusively as a place or hospital for the treatment of sick or injured birds”. If at any time within a period of sixty years the property, or any part of it, shall cease to be kept open for a period of twenty consecutive weeks, or the charity shall seek to dispose of or part with possession of the property, it must offer the property to the donors or their successors for the sum of £1.

The figure included in the accounts represents work carried out on the Freehold main Hospital from the date of the gift together with the cost of Lovelane Studio plus work carried out. In the opinion of the directors the main hospital property is worth in excess of the figure stated in the accounts but, due to the specialised use of the property, they are unable to quantify that excess It is the intention of the directors that the terms of the deed of gift continue to be complied with and, on that basis. The cost of additions to the property have been capitalised and depreciated over its useful life.

Page 12

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

7.	Fixed asset investment	Listed Listed
		2022 2021
		£ £
	Market Value	1,494,127 1,389,189
	Purchases/Disposals net	(161,268) (2,071)
	Realised loss/gains on disposal	( 21,935) 2,663
	Unrealised loss/gain on revaluation	(141,981) 99,204
		__
	At 31 December 2022	1,168,943 1,494,127
		––––––––__
	Net Book Values:
	As at 31 December 2022	£1,168,943 £1,494,127
		======== =======
	As at 31 December 2021	£1,494,127 £1,390,189
		======= =======
8.	Stocks
		2022	2021
		£	£
	Stocks	5,039	5,039
		–––––	–––––

Page 13

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER, 2022

9. Debtors and prepayments

Amounts falling due within one year:

2022 2021 £ £ Prepayments and Accrued Income 681 663 ––––––– ––––––– 681 663 ––––––– –––––––

10. Creditors

Amounts falling due within one year:-

Ford van lease Trade Other Taxes & PAYE Accrued Expenses Amounts falling due over 12 months Ford Van leasing payments	2022 £ 2,221 - 3,065 3,880 –––––––– 9,166 –––––––– 11,238

11. Post balance sheet events

The refurbishment of the aviaries has been continuing since the commencement of the current financial year.

The impact from Covid-19 remains uncertain with regards to visitors but it is not thought that there will be a significant impact on the finances for 2023

The impact of Avian Flu will last until Autumn .2023 at least and quite possibly further into the future.

13. Related party disclosures

There were no related party transactions for the year ended 31 December 2022.

14. Limited by guarantee

The charity is a private company limited by guarantee and consequently does not have a share capital. Each of the members is liable to contribute an amount not exceeding £1 in the event of liquidation.

Page 14

IiED 14 DIRECTO AND TRUSTEES. FANc ATEMENrs •ACCX8GTL* 2710912023 COMPANIES HOUSE A27

78

ALANDS 1270673 M Cass MThBN Mr Trthy Mrs C Trickey . MT5 B Reid Ms W Robs( MrSStr RagiDllts Hill Canwall Tr186SR St Ive5 TR26 IDY Bgnke Market Plv cvc

MOUSEHO TION NTE

SE ARY 31DE Risk 11¢Y DEFRA (Depm¢t F(rfxl and Rural Affaits). Unthrt sts at the h(witsl that the h05Pital by APHA that we I1 i w outa¢ltwanddi$iDf•MrKrCsS c sevml thou$8th1 p)uod5 We plan to use a temporary satellite this SUllDmu to allow us to care for the njany young gulls thatuallY Con into Out between May and August each year.The Spr of Avian Flu bas led to rapid advan¢es in detrction from a blo( sample laken by a vet and analYsl ina lab over a Uple of days to fa test takiDg only 30 minute& This will significantly imptove our level of biosecurity in the sbort ternL

TION Tru Fkn•mchl revlew PL•DB for future prlods Events sinc4 the y¢arend

SEH FOR 31 DECEMBER 2022 C4ryty with the Coti4w1 Act 2006. Tlw art also r¢sF4XLsthle for safeBwditig the ats of the clwitable on 10th Jw4 2022 Aod si8ti&1 on its

ESOFhf SEHOLE WILD BIRD HosprrAL AND R TlfK YE £D3 EMBE satisfied thyself that tr ckrity is subjed to xlit c4xnpw law •¥1 is elile fw eJamInati it is my resFwJThiltiy t¢Y. Exami the accI)ts UkthsectioTr 145 of theclwiliw Ad 2011 follow the ld down in the g¢nml directy)Ds giv¢D by the Chrity CoDllwioti {uthse¢tion 145(5Xb) of the Ac4 &$ allxnd¢d): and sthte thher IBdepeDdemt t1#er'S statemet of lJeland (FRS102) ( efftct&ve l J. 2015) w¢f¢rentt to the A¢ting attd ReFKxtitis by Chatit¢s'. provide all the eviderKe that would be iti • •li4 arml no (yinion is given as to wheth¢r IDdepeDdellt eumitt¢rfs ststen*•t with th¢ ¢0118 of s¢ctioti 394 and 395 of the COMleS A Fxnatitial R¢pthtiDg StsDdJrd iti the UK a1 Irelard IFRS 102Xtffediv¢ l January. 2015) Dthd: lithJ•20 Holknv

UARY TION UMTfED CLUDThC MCOME AND FOR THE YEAR Ei¥DED 31 DECEMBER 2022 ACCO Totsl F¥ad8 Totsl Funds Uoresvd F•nds 123.094 123.094 31924 31924 1697 44.449 3Q572 Im Inv¢slmettts Totsl iw)wea•¢l e4dowmemts 151715 151715 83.794 Clkaritabk activithes 278ts92 278.592 l93,636 684 214.814 284.884 202J20 {16J2ZI) (161227) 100.501 in funds 1217J76) (2¥1J7 (1&025) 1.757.498 1.757.498 1.775523 1.470.122 1.470.122 1.757.498 CoDlinwiDg operations

MOIJ SHEET AT 31 DECEMB Tanpknle &sets 231230 1.168.943 231J81 1.494.127 I.¢.1T3 1,725,7 Current 8s¢ts 5.039 5.039 663 35220 C•Jb •t baDk •Dd ID I&•Dd 64.633 70J53 Creditors one year io 9.166 9.132 turrtnt ets 31. 1.48iJ60 1.757.498 io 11231 Totsl l¢Js eurreDt JIAblMti 1.470.122 .757.498 £1.470.122 £1.757.498 Cplt*l fllttds 1.470.122 .757.498 Totsl eknrlty £1.470.122 £1.757.498

MOU ARY ON The (ritable company is entitled to exernption.froffi a111 undersection 477 of the Companies Att 2LI)6 for the yearended 311)eomber2022. The members have not required the chwitsble companyto obtsin an alIt of its financial statements forthe year ended 31 Decejnber 2022 in &conlawe with SectKm 476 of the Companies The trustees acknowledge their respOlbilit5 for la) Ensurin8 that the driblE company keeps aCcoutit¥ recordsthat comply With Sections 386 and 387 of the CompaniesAct 2(Th arnl Ibl Preparing financial ststements Twhich gwe a tnx and fair vie•of the state of affairs of the charitable cornpany as at the end of eath financial yearand of its surplus or deficit for each financial year in accordance with the Companies Act 2(Th rekntingto financial statements. 50 far as applicable to Chlble a)mpany. These finala1 ststements have been wepared in accordan with tt special provisS of part 15 of the Companie5 Art 2( relati to 5m•ll d4titable CoMnIes. These financial slatements were apwod by tl Board of Trustees on 10th June. 2023 and were signed on its behalf ly. Mrj Whitaker

OLE BIRD H IIOR THE YEAR FJ¥DED 31 DECEMBER 2022 AttO•Dtim8 pit% the FiDancial iiryhxtin8 Staadard applKoble iti the UK and Repthlx of IrelaTrJ IFRS I02) (effeaive I Jalluy 2015)-(C7its SORP (FRS 102)•Dd the CompaniLs Art26. . Stotk5 allowanc¢ for obsol aad slow tllOViQ8 The polKyfor Includi Invest is as folk>ws: EIptdItiIre rttognlltio

iISEHOLE WI BIRD HOSPITAL AND ARY Ineome U•r¢sed T•tsl FUJ 'L¢gxie5 Shop sales 109.ff22 109.022 2&352 IQ840 3232 10.840 3232 16210 1,884 GiftAid 123.094 123.094 44.449 Divider#ts 25,351 25,351 7.573 28.929 7. 643 32.924 32.Y24 36J72 15TI 1554 3(Xl iTrJ 1773 2.882 31924 36.572

N(YfES 137.7J5 10.633 lJl.053 8280 Bird food ad medici Advertising Equipuwit 1.356 535 499 12 Uniforms Management charBe5 458 6.292 15Q593 130299 Support costs 1233 768 T¢leplwne and br(thnd lJ35 357 206 1.128 53 733 Sub5¢rip¢M)ns CleaDing mari•l$ 4ts1 deep clea He and ligtit 3.550 58 95573 1.719 285 1795 4272 48JOI 1.483 212 1.717 Hire ofball Other k8al & professtODal Pro on di5P)5al of vaD (1.195) IZS518 67277 3250 499 4.744 Wages 23 4.743 284.884 130.642 Page io

MOUSEHOLE WIUb BIRD HIJSPITAL AND SAN FOR THE YL4R ENDED 31 DECEMBER22 Stsff twts Total stsff costs £139238 of which £lJ23 ftlate5to rAImi wo. The let1n108£13?.7I5 of cort is cknitabk extaitw¢ 13l.Il8 105.078 1.120 139238 112.547 P*geil

SEHO IATION LIMITED ER T•n8ibk rued sts At l janu 2021 Additions 424J68 35.611 1055 12903 21J93 (12.73) 471229 23,448 (42.903) At 31 21122 424J68 37.696 21 J93 483.457 At l January 2021 2LI5216 23.146 11.899 {] jJ99) 241.331 75 2(h5J61 1.426 232227 Net book vah: £13 At 31 t)¢¢eM227 £218. £12.495 £iS.(W)4 231.J81 Fhold Proprty of gift ¢iJted 23rd Marcty I17.T1 deed spe¢iOes th tbv prom 51Mll be used-exciusivety a8 pla¢¢ or hospital for the treatmerrtof sickor iDiured buth-. If at atty tim¢ withio a period of sixty Yea the propw. 9r•J pgnfjf i4 W_ ceas¢ tobe kepx fora pmy.od of twenty ¢onse¢utive week& orthe chwity SIMII seek to of orm with p)ssession of the Hospital from the date of the gift together with the ¢04 of U)v¢l8n¢ Stijdio plus work carried figure stated in the accouTrts bu¢ due to the spe¢ialised use oftht pro, tbry are urÈ8ble to quaDtify that It ts the inteMion of th¢ dive¢toTr th•tthe of the deed of Page 12

NO FOR AR EI¥DED 31 1.494.127 l J89.189 (161268) 121.935) (141.981) (2,071) 2.663 99204 At 31 De¢¢nts 2fm 1.168943 l.494.127 N¢* Book Valu As at 31 December 2022 £1.168943 £1.494.127 As at 31 Dthr2•f21 £1.494.127 £iJg),189 5,039 5.039 Py13

ARY ATEI¥IENfs (contin 2021 663 10. Crediton Trle Other Taxes & PAYE 1.169 1.591 6J72 3.(k55 3.880 9.166 9.132 A[nOu fallittg due over 12 mo Ford Van leasing payments l1238 I l. Ptsgt hlmee sheet evvdts 13. Rel•ted prty dLthr¢s 14. LimlteA by gu•ra•tee P88t 14

IiED 14 DIRECTO AND TRUSTEES. FANc ATEMENrs •ACCX8GTL* 2710912023 COMPANIES HOUSE A27

78

ALANDS 1270673 M Cass MThBN Mr Trthy Mrs C Trickey . MT5 B Reid Ms W Robs( MrSStr RagiDllts Hill Canwall Tr186SR St Ive5 TR26 IDY Bgnke Market Plv cvc

MOUSEHO TION NTE

TION Tru Fkn•mchl revlew PL•DB for future prlods Events sinc4 the y¢arend

SEH FOR 31 DECEMBER 2022 C4ryty with the Coti4w1 Act 2006. Tlw art also r¢sF4XLsthle for safeBwditig the ats of the clwitable on 10th Jw4 2022 Aod si8ti&1 on its

2022-12-31-accounts

Trustees’ Annual Report for the period

From: 01/01/2022 Period start date To: 31/12/2022 Period end date

Charity name: Mousehole Wild Bird Hospital and Sanctuary Association Limited

Charity registration number: 272145

Objectives and Activities

Additional information (optional) You may choose to include further statements where relevant about:

Achievements and Performance

Financial Review

Additional information (optional) You may choose to include further statements where relevant about:

Structure, Governance and Management

Reference and Administrative details

Names of the charity trustees who manage the charity

– Corporate trustees names of the directors at the date the report was approved

Funds held as custodian trustees on behalf of others

Additional information (optional)

Names and addresses of advisers (Optional information)

Exemptions from disclosure

Other optional information

MOUSEHOLE WILD BIRD HOSPITAL AND

SANCTUARY ASSOCIATION LIMITED

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, Governance and Management

Organisation

Governing document

Risk policy

Objectives and activities

TRUSTEES' ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance

Financial review

Reserves policy

Plans for future periods

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

TRUSTEES' ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees' responsibilities in relation to the financial statements

FOR THE YEAR ENDED 31 DECEMBER 2022

Respective responsibilities of trusties and examiner

Independent examiner’s statement

Basis of independent examiner's report

Independent examiner's statement

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

Continuing operations

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED BALANCE SHEET AT 31 DECEMBER 2022 CONTINUED

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

Incoming resources

Stocks

Fund accounting

The policy for including investments is as follows:

Expenditure recognition

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

3. Investment income

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2021

Freehold Property

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

MOUSEHOLE WILD BIRD HOSPITAL AND SANCTUARY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER, 2022

9. Debtors and prepayments

10. Creditors

11. Post balance sheet events