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2021-06-30-accounts

BRENT LODGE BIRD & WILDLIFE TRUST TRUSTEES’ REPORT & FINANCIAL STATEMENTS For the year ended 30 June 2021 Registered in England & Wales Charity No. 276179

BRENT LODGE BIRD AND WILDLIFE TRUST

Reference and administrative details of the Charity, its Trustees and advisers for the year ended 30 June 2021.

Charity Names: Brent Lodge Bird and Wildlife Trust
Registered Charity Number: 276179
Trustees: Ms Sharon Turner, Chair
Mrs Teresa Dixon
Mr Fergus Michael French (resigned 19 August 2021)
Mr Kevin Hall (resigned 15 February 2021)
Mr Ross Kynvin (appointed 01 July 2021)
Mr George Sayer (appointed 01 July 2021)
Mr Frederick John Walker (resigned 12 March 2021)
Principal Office: Cow Lane, Sidlesham, Chichester, West Sussex, PO20 7LN
General Manager: Mr Robert Knight
Property Trustees: Mr Graham Cole, Mr Paul Hodgson, Mr Mark Randall,
Mr Keith Razzell
Founder: Mr Dennis Fenter MBE
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, Leicester, LE87 2BB
United Trust Bank
The Cambridge Building Society

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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1.0 INTRODUCTION

The Trustees are pleased to present their annual report together with the financial statements of Brent Lodge Bird and Wildlife Trust for the year ended 30 June 2021. 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 2020 calendar year saw us admitting a total of 3,145 wildlife casualties and orphans. The ongoing effects of human influences, habitat loss, agricultural practices, depleted food sources and shrinking territories continue to have a devastating impact on British wildlife.

The Coronavirus pandemic presented significant challenges requiring rapid responses to government guidance whilst still maintaining a functional wildlife hospital. New facilities and patient admission protocols were put in place for social distancing, staff formed team ‘bubbles’, and all animal care volunteering and work experience placements ceased. This put additional strain on our staff and costs. It is testament to the resilience and flexibility of our team that patients continued to receive a high level of care with significantly fewer hands to help.

Medical costs and food bills rose, staffing and overtime costs increased and PPE equipment investment was costly. Our Charity shops closed, staff were furloughed, fundraising activities were cancelled or restricted, and direct donations dropped. We are grateful to the government furlough scheme and for local council grants which helped to off-set some of the financial impact. Careful management of our budget, together with creative fundraising, and an unexpected legacy enabled the Charity to maintain appropriate reserves.

Demand for our services continues upwards. To ensure we are not overwhelmed we continued with our “Big Build” programme of improvements and investment in new patient welfare facilities. Funding was secured to complete 5 new large mammal enclosures, build a patient recovery shed, purchase new kennels and incubators, and complete essential hospital upgrades.

Our wildlife welfare helpline answered thousands of calls from members of the public. A number of restricted grants are funding an Educational Officer to lead our ‘Respect & Protect’ outreach programme to raise awareness in schools and the local community.

During 2021 we paid tribute to our founder – Dennis Fenter, with an anniversary celebrating the 50 years since he began caring for injured wildlife.

Necessary changes were made to the Board of Trustees in order to ensure the skills and experience required for stewardship and good governance in our growing and forward-facing Charity. Thanks to the support of fundraisers, donors, and grants, we have outgrown our small Charity origins. The Board approved changing from a Charitable Association to become a Charitable Incorporated Organisation (CIO) so that we may improve wildlife patient care through a better framework for fundraising. The Board also approved the submission of a planning application for an Admissions Building to better triage incoming patients and improve bio-security on the hospital site.

Despite the unforeseen challenges, hundreds of birds and mammals were successfully rehabilitated and returned to their natural habitats. We are proud to report that the Charity continued to deliver on its mission. I am pleased to present the Trustees Report and Annual Accounts for the year beginning 1[st] July 2020 and ending 30[th] June 2021.

Sharon Turner

Chair of the Board of Trustees

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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3.0 STRUCTURE AND GOVERNANCE

3.1 Governing Documents

The Trust is an unincorporated trust, registered with the Charity Commissioners, Charity number 276179. It is governed by its Deed of Trust dated 17[th] June 1978. The Trust also uses the name Brent Lodge Wildlife Hospital for general purposes and for informal external communications.

3.2 Governance

The charity is governed by the Trustees. Trustee meetings are held on a regular basis, typically once a quarter. Also, on a regular basis, meetings are held between Trustees and the management staff 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 in place and 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 the 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. During 2020/21 Trustees attended webinars for training and guidance on Coronavirus issues and their impacts on charities.

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:

The employed staff complement for the year was 27.

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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ORGANISATION DIAGRAM

The Organisation Diagram below 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.

----- Start of picture text -----
BOARD OF TRUSTEES
Governance / Strategy / Stewardship
External Vet External
GENERAL MANAGEMENT
Advisor Accountant
Day-to-day Management of the Charity
External Wildlife Admin &
Communications Funding Volunteers
Veterinary Hospital Operations
Clinical Patient Website &
Finance Charity Shops Animal Care
Treatment Admissions Social Media
Grounds &
Advisory Patient Care Personnel/HR Press & PR Online Shop
Gardening
Admin & Charity Shop
Patient Release Newsletter Supporters
Purchasing Assistants
Staff Service
Collateral Donors Fundraisers
Management Contracts
Volunteer Community
IT / GDPR Special Projects Legacies
Management Schemes
Health & Safety Grants/Match Business
Public Helpline
Compliance Funding Partnerships
RSPCA & Other Professional
Appeals
Charities Skills
Wildlife
Events
Education
CORE MISSION FACILITATORS ENABLERS
----- End of picture text -----

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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A Financial Controls Policy is in place. It details thresholds for spending and those requiring Trustee pre-approval. Any significant spend request for an unbudgeted item needs a supporting business case and majority Trustee approval. Monthly financial spot checks are undertaken by a Trustee and are minuted at quarterly meetings.

Staff remuneration is decided 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.

3.5 Veterinary Advisor

Currently we are not able to fund a permanent vet. In January 2007 we established a relationship with consulting vet – Mr Richard Edwards, of AlphaPet Veterinary Clinics. As of November 2020 Mr Edwards retired from AlphaPet, and is kindly providing consultation services on a part-time voluntary basis. AlphaPet continues to accept patients requiring veterinary treatment on a free of charge or cost-only basis.

We received a restricted grant to fund a veterinary nurse. The position was filled with an experienced veterinary nurse providing skills, animal care and training to the hospital staff and volunteers. We will continue to budget for a veterinary nurse with the aim to have this position funded by grants.

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. A Risk Register is updated and reviewed annually, any actions are assigned to individuals and tracked for progress and completion. Additionally, the Charity has in place:

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 our most recent audit concerning compliance, legislation and health & safety, the charity received a pass rating of 100%.

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 its fundraising, and to communicate more effectively to our volunteers, supporters and donors.

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4.0 MISSION & AIMS

Our founder, Dennis Fenter MBE, first began a rehabilitation centre for wild birds in 1971. Brent Lodge Bird & Wildlife Trust received charitable status in 1978.

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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 2020 calendar year.

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT 9

5.2 WILDLIFE PATIENTS

In 2020 we treated 3,145 wildlife casualties admitted from members of the public, RSPCA inspectors, wildlife police officers, veterinary clinics, animal emergency services and other local conservation organisations. We continued our efforts to successfully treat and release 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:

5.3 WILDLIFE PATIENT FACILITIES

This year funding was secured for the following hospital improvements:

5.4 VOLUNTEERS

The Charity relies heavily on the generous support given by volunteers. We depend on a healthy team to care for patients, run the charity and maintain the site and so the restriction of non-essential

BRENT LODGE BIRD & WILDLIFE TRUST – 2020/21 TRUSTEES ANNUAL REPORT

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staff on site was a necessary action. All animal care volunteering and work experience placements were ceased until it was safe to resume.

Staying connected with our volunteers is vital so they can see how they are making a difference. We posted regular updates and patient stories on social media and published 2 newsletters throughout the year. We have plans in place to implement new procedures and improve initial volunteer training for volunteers to feel valued, strengthen the longevity of their support, and to help our staff work more efficiently. We were pleased to maintain and strengthen our relationships with new and existing corporate companies. Many businesses and employees felt inspired to hold fundraising activities or making generous one-off donations in aid of our Charity.

5.5 FUNDRAISING

The ever-changing public health measures associated with Coronavirus continued to have an impact on fundraising. Cancelled or restricted fundraising events resulted in many of our community fundraising income streams being curtailed. The temporary closures of our Charity shops together with the closure of the hospital reception saw a key source of income and cash donations stop for 6 months.

We adapted with creative fundraising activities which included focused appeals, virtual fundraising activities, and online auctions. Funds received through Government grants and the Coronavirus Job Retention Scheme contributed towards our running costs and covered furloughed staff salaries.

Of the budgeted projects to upgrade facilities and purchase patient welfare equipment, we are pleased to report that the majority of these were funded by Charitable Trusts, appeals and corporate partnerships. Many of the funds for these projects will be carried forward and completed next year.

5.6 RETAIL

Retail continues to be an important source of income. Our Charity shops were mandated to close at times by Government Coronavirus regulations. Paid employees were subsequently furloughed, and when conditions allowed the shop staff and volunteers performed well in demanding conditions to rearrange shops and welcome back customers and donors.

Shop locations, leases, and the income they generate for the hospital running costs are reviewed annually to ensure that the retail strategy provides good value and benefit for the Charity. Additionally, our shops raise our profile in local communities - often the first point of awareness of the Charity’s work, and provide good, local employment to shop managers, productive volunteering opportunities to a range of age groups, tenants to ailing high streets, and environmental benefits through the reuse and recycling of unwanted goods.

To help mitigate the loss of Charity shop income due to Coronavirus, a focus was put on growing income through web shops and online platforms.

This year’s retail income highlights are:

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5.7 COMMUNICATIONS

We continued to improve and renew our communications material as part of our ‘refresh’ programme to achieve the highest impact for raising awareness of the Charity, increase supporter retention and to attract new donors.

We featured wildlife welfare articles and patient stories in local press, magazines, on social media and local newsletters as channels to relay important bio-security updates during the Coronavirus pandemic and during the UK bird flu outbreak.

5.8 OUTREACH

We are grateful for the support and generosity of restricted grants and appeals for our Respect & Protect educational programme. Now in its second year we have recruited and trained an Education Officer to lead the initiative and deliver fun and memorable learning experiences for young people to inspire their curiosity and encourage respect for wildlife.

Through talks and participating in events we are empowering young people and communities to better understand wildlife - the pressures on habitats, and how to support wildlife in their area with the aim of reducing casualties. We use the visits to encourage donations and collect essential Wishlist items for the hospital. Due to the Coronavirus restrictions our outreach work was temporarily put on hold and we were only able to deliver a handful of visits this year. The programme will resume as soon as possible.

5.9 PUBLIC BENEFIT

The charity benefits the public through the following:

5.10 ACKNOWLEDGEMENTS

We would like to acknowledge and offer our sincere thanks to the following:

Grants for general funds from:

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Grants towards our Respect & Protect outreach programme:

Grants towards patient care units and patient enclosures:

Grants towards Animal Ambulance appeal:

6.0 FINANCIAL SUMMARY

Financial review for the year ended 30 June 2021.

6.1 FINANCIAL HIGHLIGHTS

The Charity ended the year in a positive financial position with a net surplus despite the impacts of Coronavirus on fundraising and income.

This year we focused on increasing our regular donations, diversifying our income streams, and reducing regular overheads – specifically negotiating with suppliers for reductions in utility costs, which are of rising concern in the future.

Fundraising highlights for the year include:

The Charity benefited from the generosity of those who chose to remember us in their Will. We were notified during the year of legacies totalling £531,000, and the Trustees have been able to designate a substantial proportion of these to the most important phase of the Big Build - our new hospital. This means we grow ever closer to providing the wildlife in our care with the up-to-date and purpose-built hospital they deserve.

Expenditure increases beyond our control came via an increase in the statutory minimum wage and NI contributions, increased staff costs, and overtime directly resulting from having no volunteer help during Coronavirus ‘lockdowns’.

The Trustees are not aware of any financial consideration that could affect the continuing ability of the charity to operate.

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6.2 Operational Efficiency

Each financial year the management team review all suppliers, contracts, leases, products and services provided to Brent Lodge Wildlife Hospital. This is to ensure the charity is receiving the best value for money and the products/services provided are of the highest quality.

The charity reviews its income & expenditure quarterly ensuring it is in line with expected budgeted amounts and reports these to the Trustees.

Our ongoing aim is to ensure increased operational efficiency, through effective general management, cost control and appropriate capital expenditure reducing ongoing costs while increasing overall income.

6.3 Financial Reserves Policy

As per our Finance Policy, the charity is required to hold an estimated six months of operating costs in reserve. The amount to be set is updated annually following sign-off of the budget for the year.

We have decided to maintain our additional extraordinary reserve of £150,000. This prudent action is in response to any possible financial interruptions to the charity's income caused by COVID-19.

The reserves position this year is described below:

6.4 Capital Projects

The Big Build Programme:

The charity is in its fourth 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 – Work on 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 2021.

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Tol81 Cosl ￿￿.407. Phase Four- £381,900 has been deslgnated towards a plan for the overall sile to con5tDJct a purJ)0$8-buill P8tiènts' Admissions BLtilding. Congtruction is 8xpocied to start in Sumrner 2022. Patlent Car• Unlts R8placement- Appeal W• hav• compl4t•d th• upgnid• of our standard hospital erè units. and etsstom4rdered brand n)W mal8mity units foT hedgehogg shortly after our financial year end. Other species requiring specialist provision will be provided for In Ihg n8Xt Iwelve monlh5. This includes the construcb.on of custom aviaries for swallows and SW￿$. and a badger blwk. Anlmal Ambulanee W Bre in¥?Jtin9 in a beapokE pationt trenaport Yehicl¢ thot will ollow uo to Tc¢ov¢rwildlifo ootsuottloG and Convey Ih8m between Brent Lodge and our partner vel. 6.5 3tsterngnt of Tru8t8è8' R8sponsibilitl•s The Trustees are responsible for preparing the Trusttres, roport and the financial sialements in accoidancè with applicable law and United Kingdom Accounting Standards Iunited Kingdom G¥ii¥i¥lly A￿'¥y1￿j A￿Ul)ll1)g Pr&￿ti￿1. The law applicable to charrtles In England & Wales r8quir8s the Trustees to P￿pare financAal statom&nts for each financial year which oive a true and fair view ol the st8t8 of affairs olthè chaiity and of the incoming resources and application of resources of the charity lor that period. In preparing these finanGial statements. th¢ Twstse$ ￿quI[ed to.. Select sultable accounting P￿IcIeS and than appty them eonsi5tently- ob5erv8 the meihods 8nd princlples In the charities SORP- Mak8 jvdgments and accouniing 85timat88 that are reasonable and prud*nt.' Pf8parg Ihe finanGial 5tatetnents on the going GonGom basis unless ￿ 1$ inappropriate to presume that the ¢h8¢ity will ¢ontinue in operabon. The Trustees are responsible for keeping proper accounting rÈcords that arè sufficient to show and 6xplain the charity's transactions and disclose with reason8bl8 a¢curaey 8t any time tha financial posilti)n of the Ghartty and enable them lo ensure that the finènGal statements Gomply with the Charities Act 2011, thè Charity (Accounts and Rwrtsl Regulations 2008 and the provisions ofthe trusl deed. Th8y are also responsible for safeguarding the assets of the charity and hence for tsking r945onablo St•ps for tho prevention and detectv)n of fraud and olher irregularili8s. Thls ieport epproved by Ihe Tru3teo0. on ..... Sharon Turner, Chair of the Board of Tru8lee5. and 3igned on thcir bchow by BRENT LODGE BIRD & WILDLIFE TRUST- 2020121 TRUSTEES AMNLJAL REPORT Jg

BRENT LODGE BIRD AND WILDLIFE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

Page
Report of the Independent Auditors 17 to 19
Statement of Financial Activities 20
Balance Sheet 21
Cash Flow Statement 22
Notes to the Cash Flow Statement 23
Notes to the Financial Statements 24 to 33

Page 16

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRENT LODGE BIRD AND WILDLIFE TRUST

Opinion

We have audited the financial statements of Brent Lodge Bird and Wildlife Trust (the 'charity') for the year ended 30 June 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 17

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRENT LODGE BIRD AND WILDLIFE TRUST

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

From discussion with management and those charged with governance information about the entity is documented to assess the activity within the organisation. We discuss management's assessment of risk in respect of irregularities, fraud and going concern.

Based on these discussions and our own assessments we determined that the key risk areas were income recognition in respect of cut off issues and management override concerning the size of the organisation.

We set financial statement materiality level based on the level of income. As a not for profit organisation raising income is its primary focus which is why income was used to determine the level of materiality. Our overall assessment of risk was used to determine performance materiality at an appropriate level.

Substantive audit tests were designed after assessing and performing walkthrough tests. The walkthrough testing confirmed documented systems which have been designed to act as a preventative measure against fraud and error which appear to be operating as documented. Substantive testing tested a sample of the population, representative of the population, to identify errors. The testing did not identify any material misstatements in areas tested.

Audit substantive tests concluded no material errors over the key risk areas of income recognition and management override.

The audit considers the organisation is not exposed to material risk of error as a result of assessing laws and regulations that are appropriate to the organisation.

Management assessed there is no going concern risk. The audit undertook a review of budgets, management accounts and the review of board minutes and came to the same conclusion as management.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 18

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRENT LODGE BIRD AND IMLDLIFE TRUST of our report Thi% report 13 made 8018ty to Ihe chariws trustaes, as a body, in accordance with Part 4 of the Charities IA¢xounts and Rèports) Regulations 2008. Our audsi wort has t)een undertaken so th* we might stale to Ihe charitfs trustees those matters we are required to state to thern in an aurjilots. report and for no other purpose. To the fullest 8¥tent pÈrmltt&d by law, we do not accept or assume re5pon5ibility lo anyone othgr than Ihe charity and the chArrty's trustees as a body. for our audit work. for tht5 ieport. 01 foi the opnions we hav¢ bmi¢il. Morths Cro¢k•r Llmited Chartered Accountants Stabjtory Auditors stats.on House North Streel Havant Hamp6hire P09 1QU Date.. Pa9e 19

BRENT LODGE BIRD AND WILDLIFE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021

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
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
752,404
246,039
1,350
999,793
228,352
280,470
508,822
490,971
255
491,226
1,326,913
1,818,139		 Restricted
funds
£
77,431
-
-
77,431
-
76,592
76,592
839
(255)
584
49,750
50,334		 2021

Total
funds
£
829,835
246,039
1,350
1,077,224
228,352
357,062
585,414
491,810
-
491,810
1,376,663
1,868,473		 2020
Total
funds
£
776,182
234,553
1,792
1,012,527
192,968
345,288
538,256
474,271
-
474,271
902,392
1,376,663

The notes form part of these financial statements

Page 20

BR￿ LQDGS BIRD AMD MLDUFE TRUST BALANCE SHEEr 30 JUNE 2021 2021 2020 Tangible asGots 11 530,871 496,682 CURRENT ASSETS stocks Dèbtors Cash at bank and In hand 12 13 15,180 24S.206 1.098.946 14,498 502.192 387,675 1.359.332 904,385 CREDITORS AJnounts due willHn ytsar 14 121.730> {YJ,264) NET CURRENT 881.081 TPTAL A55ET5 LESS CURRENT LL4BILmES 1.8G8.473 1.376.663 NET A8SEF8 1 376 663 FUND8 Unmtllctod fund5 R••triGted frJnd$ 17 1.818.138 1.328.913 TOTAL FUNDS 1.376 663 Th• finanGrd statern8nts app￿ved by th8 8oard of Trust￿¥ gnd authorlBed for i58u8 on QIX....... aThl were slgned on Ils bthairty. M8 S Tumer- Trust•0 P*J8 21

BRENT LODGE BIRD AND WILDLIFE TRUST

CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2021
2021
Notes
£
Cash flows from operating activities
Cash generated from operations
1
771,573
Net cash provided by operating activities
771,573
Cash flows from investing activities
Purchase of tangible fixed assets
(61,652)
Interest received
1,350
Net cash used in investing activities
(60,302)
Change in cash and cash equivalents
in the reporting period
711,271
Cash and cash equivalents at the
beginning of the reporting period
387,675
Cash and cash equivalents at the end
of the reporting period
1,098,946		 2020
£
85,645
85,645
(55,346)
1,792
(53,554)
32,091
355,584
387,675

The notes form part of these financial statements

Page 22

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2021 2020
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 491,810 474,271
Adjustments for:
Depreciation charges 24,063 24,178
Loss on disposal of fixed assets 2,300 -
Interest received (1,350) (1,792)
Increase in stocks (682) (2,862)
Decrease/(increase) in debtors 256,986 (413,370)
(Decrease)/increase in creditors (1,554) 5,220
Net cash provided by operations 771,573 85,645
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.20 Cash flow At 30.6.21
£ £ £
Net cash
Cash at bank and in hand 387,675 711,271 1,098,946
387,675 711,271 1,098,946
Total 387,675 711,271 1,098,946

The notes form part of these financial statements

Page 23

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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.

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.

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.

Page 24

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

1. ACCOUNTING POLICIES - continued

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 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 charity operates a defined contribution pension scheme. Contributions payable to the charity'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

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.

Page 25

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

2. DONATIONS AND LEGACIES

Donations
Gift aid
Legacies
Grants
Other income
Grants received, included in the above, are as follows:
Worthing Borough Council
Havant Borough Council
Chichester District Council
Arun District Council
Coronavirus Job Retention Scheme
Marjorie Coote Animal Charity Trust
The Michael & Shirley Hunt Charitabe Trust
The Jean Sainsbury Animal WelfareTrust
Hatcher Animal Welfare Trust
Tesco Bags of Help
Ferry Farm Community Fund
The Rose Animal Welfare Trust
The Pollyanna Pickering Foundation
Mrs D M France-Hayhurst Foundation
The Michael & Shirley Hunt Charitable Trust
The Beryl Evetts and Robert Luff Animal Welfare Trust
The Robert Clutterbuck Charitable Trust
Co-operative Local Community Fund
E M Sage Charitable Trust
R G Hills Charitable Trust
Animal Friends Insurance
Other grants
3.
OTHER TRADING ACTIVITIES
Shop donations
Shop income		 2021
£
146,892
15,393
530,806
136,322
422
829,835
2021
£
12,574
25,721
25,149
12,575
28,465
-
-
10,000
-
1,995
1,250
5,000
-
-
-
2,500
2,500
2,144
1,000
1,000
3,000
1,449
136,322
2021
£
9,189
236,850
246,039		 2020
£
117,844
15,549
515,200
123,401
4,188
776,182
2020
£
10,000
20,000
20,000
10,000
15,255
1,000
1,000
10,000
5,000
2,985
1,000
10,000
9,125
4,417
1,000
-
-
-
-
-
-
2,619
123,401
2020
£
12,868
221,685
234,553

Page 26

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

4. INVESTMENT INCOME

2021
£
Deposit account interest
1,350
All investment income is derived from assets held in the United Kingdom.
5.
RAISING FUNDS
Other trading activities
2021
£
Staff costs
116,712
Other operating leases
61,227
Other costs
50,413
228,352
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Care for birds and other wildlife
335,895
21,167
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Care for birds and other wildlife
9,944
11,223
Support costs, included in the above, are as follows:
Management
2021
Care for
birds and
other
wildlife
£
Postage and stationery
6,153
Sundries
3,758
Motor expenses
33
9,944		 2020
£
1,792
2020
£
96,024
51,110
45,834
192,968
Totals
£
357,062
Totals
£
21,167
2020
Total
activities
£
3,395
4,142
173
7,710

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continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

7. SUPPORT COSTS - continued Governance costs

2021
Care for
birds and
other
wildlife
£
Auditors' remuneration
6,260
Professional fees
4,963
Independent examination fees
-
11,223		 2020
Total
activities
£
5,500
4,703
228
10,431

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.

Trustees' expenses

During the year no trustees (2020: nil) were reimbursed out of pocket expenses totalling £0 (2020: £0).

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2021
£
325,873
14,392
4,802
345,067		 2020
£
289,777
12,227
4,148
306,152

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 £83,166 (2020: £82,664).

The average monthly number of employees during the year was as follows:

Management
Hospital
Shops		 2021
3
11
11
25		 2020
3
11
9
23

No employees received emoluments in excess of £60,000.

Page 28

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Care for birds and other wildlife
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
COST
At 1 July 2020
Additions
Disposals
At 30 June 2021
DEPRECIATION
At 1 July 2020
Charge for year
Eliminated on disposal
At 30 June 2021
NET BOOK VALUE
At 30 June 2021
At 30 June 2020		 10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Care for birds and other wildlife
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
COST
At 1 July 2020
Additions
Disposals
At 30 June 2021
DEPRECIATION
At 1 July 2020
Charge for year
Eliminated on disposal
At 30 June 2021
NET BOOK VALUE
At 30 June 2021
At 30 June 2020		 ACTIVITIES
Unrestricted
funds
£
712,169
234,553
1,792
948,514
192,968
300,276
493,244
455,270
(8,098)
447,172
879,741
1,326,913
Freehold
property
£
473,436
46,612
-
520,048
29,331
8,008
-
37,339
482,709
444,105
Restricted
funds
£
64,013
-
-
64,013
-
45,012
45,012
19,001
8,098
27,099
22,651
49,750
Plant and
machinery
£
202,498
15,040
(89,861)
127,677
151,021
16,054
(87,560)
79,515
48,162
51,477		 Total
funds
£
776,182
234,553
1,792
1,012,527
192,968
345,288
538,256
474,271
-
474,271
902,392
1,376,663
Totals
£
675,934
61,652
(89,861)
647,725
180,352
24,062
(87,560)
116,854
530,871
495,582

Page 29

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

11. TANGIBLE FIXED ASSETS - continued

Included in freehold property is non depreciated land with a deemed cost of £112,500 (2020: £112,500).

12. STOCKS

Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors		 2021
£
15,180
2021
£
860
216,925
785
26,636
245,206
2021
£
9,897
11,833
21,730		 2020
£
14,498
2020
£
454
487,105
400
14,233
502,192
2020
£
13,423
9,861
23,284		 2020
£
14,498
23,284

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2021
£
56,200
47,225
-
103,425		 2020
£
58,700
99,675
3,750
162,125

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities		 Unrestricted
funds
£
530,871
1,308,997
(21,730)
1,818,138		 Restricted
funds
£
-
50,335
-
50,335		 2021

Total
funds
£
530,871
1,359,332
(21,730)
1,868,473		 2020
Total
funds
£
495,582
904,365
(23,284)
1,376,663

Page 30

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

17. MOVEMENT IN FUNDS

Net
movement
At 1.7.20
in funds
£
£
Unrestricted funds
General fund
998,500
515,858
Hospital master-plan
13,500
(13,300)
Big Build
300,000
(10,969)
Hospital Improvements
14,913
(619)
Small Projects
-
-
New Database
-
-
CIO Fees
-
-
1,326,913
490,970
Restricted funds
Rehabilitation unit appeal
7,915
6,598
'Respect & Protect' project
20,575
(6,001)
Big Build
18,624
(14,264)
Hospital Improvements
1,237
51
Small Projects
1,399
14,456
49,750
840
TOTAL FUNDS
1,376,663
491,810
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
999,793
Hospital master-plan
-
Big Build
-
Hospital Improvements
-
999,793
Restricted funds
Rehabilitation unit appeal
15,250
'Respect & Protect' project
3,786
Big Build
4,595
Hospital Improvements
9,840
Small Projects
15,495
Coronavirus Job Retention Scheme
28,465
77,431
TOTAL FUNDS
1,077,224		 Transfers

between

funds
£
(269,886)
(200)
260,969
(11,794)
5,666
7,500
8,000
255
-
-
-
-
(255)
(255)
-

Resources

expended
£
(483,935)
(13,300)
(10,969)
(619)
(508,823)
(8,652)
(9,787)
(18,859)
(9,789)
(1,039)
(28,465)
(76,591)
(585,414)
At
30.6.21
£
1,244,472
-
550,000
2,500
5,666
7,500
8,000
1,818,138
14,513
14,574
4,360
1,288
15,600
50,335
1,868,473

Movement

in funds
£
515,858
(13,300)
(10,969)
(619)
490,970
6,598
(6,001)
(14,264)
51
14,456
-
840
491,810

Page 31

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Hospital master-plan
Big Build
Hospital Improvements
Restricted funds
Rehabilitation unit appeal
'Respect & Protect' project
Big Build
Hospital Improvements
Small Projects
TOTAL FUNDS		 At 1.7.19
£
834,741
13,500
22,500
9,000
879,741
2,020
20,631
-
-
-
22,651
902,392		 Net
movement
in funds
£
485,591
-
(22,500)
(7,821)
455,270
236
(56)
16,224
1,237
1,360
19,001
474,271		 Transfers
between
At
funds
30.6.20
£
£
(321,832)
998,500
-
13,500
300,000
300,000
13,734
14,913
(8,098)
1,326,913
5,659
7,915
-
20,575
2,400
18,624
-
1,237
39
1,399
8,098
49,750
-
1,376,663

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Big Build
Hospital Improvements
Restricted funds
Rehabilitation unit appeal
'Respect & Protect' project
Big Build
Hospital Improvements
Small Projects
Coronavirus Job Retention Scheme
TOTAL FUNDS		 Incoming
resources
£
948,509
5
-
948,514
9,676
4,255
26,057
4,417
4,353
15,255
64,013
1,012,527
Resources

expended
£
(462,918)
(22,505)
(7,821)
(493,244)
(9,440)
(4,311)
(9,833)
(3,180)
(2,993)
(15,255)
(45,012)
(538,256)
Movement

in funds
£
485,591
(22,500)
(7,821)
455,270
236
(56)
16,224
1,237
1,360
-
19,001
474,271

Rehabilitation Unit appeal:

Funds totalling £15,250 were raised specifically for the purchase of the new rehabilitation units for animal care inside the hospital. During the reporting period £8,652 of the funding was spent, therefore the balance of £14,513 (2020: £7,915) is carried forward.

'Respect & Protect' project:

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continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

17. MOVEMENT IN FUNDS - continued

Funds totalling £3,786 were raised specifically for 'Respect & Protect' a new outreach initiative aimed to educate schools, youth groups and other community groups about wildlife habitats. During the reporting period £9,787 of the funding was spent to raise further funds towards the project, therefore the balance of £14,574 (2020: £20,575) is carried forward.

Hospital Appeal/Big Build:

Fund for use specifically for the Hospital Extension Appeal and associated building projects. During the reporting period, £4,595 income was received in the year, £18,859 was spent on building improvements, and as such the balance of £4,360 (2020: £18,624) is carried forward.

Hospital Improvements:

Funds totalling £9,840 were raised specifically for hospital improvements. During the reporting period £9,789 of the funding was spent, therefore the balance of £1,288 (2020: £1,237) is carried forward.

Small Projects:

Small Projects is made up of appeals for care units, recovery shed, bio security and air ambulance. Funds totalling £15,495 were raised specifically for these appeals. During the reporting period £1,039 of the funding was spent, an additional £255 was transferred from the general fund to adjust for a supplier credit, therefore the balance of £15,600 (2020: £1,399) is carried forward.

Coronavirus Job Retention Scheme:

Grant income received from the government, restricted to be spent on the payment of staff costs retained during the Covid-19 pandemic.

Designated funds:

Hospital Improvements - £2,500 (2020: £14,913) has been designated for hospital upgrades such as a new door and windows, new floor, refitted washroom and refurbished staff area. Big Build - £550,000 (2020: £300,000) has been designated to complete future phases of the Big Build project.

Site Masterplan - £nil (2020: £13,500) has been designated for a full site survey to maximise efficient use of space as our patient numbers increase.

Small projects - £2,500 has been designated to upgrade the kitchen in the staff accommodation. New Database - £7,500 has been designated to equip and install a new patient record database to track admissions, outcomes, and medication.

CIO Fees - £8,000 has been designated to cover legal fees associated with the costs of changing the corporate structure of the Charity.

18. RELATED PARTY DISCLOSURES

In the years to 30 June 2017 and to 30 June 2018, £7,600 and £9,000 were erroneously banked into a private bank account of Mrs Y Fenter, a former Trustee. £7,000 (2020: £6,500) was received from Mrs Y Fenter during the year. The total amount is now cleared and there is no longer a debtor.

19.

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 2021 the Charity had been notified of the following legacies which have not been recognised as income in these accounts.

The final distribution of an Estate where the Charity is entitled to one-eleventh share of 50% of the residual estate. During 2020 the interim distribution of £450,000 was received and a further £90,000 during this year recognised within legacy income, however the final distribution is yet to be quantified.

The distribution of an Estate where the Charity is entitled to one-tenth share of the residual estate. This is still in process and the distributions have yet to be quantified.

The distribution of an Estate where the Charity is entitled to one-sixth share of the residual estate. This is still in process and the distributions have yet to be quantified.

Page 33