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2022-06-30-accounts

BRENT LODGE BIRD & WILDLIFE TRUST

Unaudited

TRUSTEES’ REPORT & FINANCIAL STATEMENTS For the year ended 30 June 2022 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 2022.

Charity Names: Brent Lodge Bird and Wildlife Trust
Registered Charity Number: 276179
Trustees: Ms Sharon Turner, Chair
Mr Ross Kynvin (appointed 01 July 2021)
Mr George Sayer (appointed 01 July 2021)
Mrs Teresa Dixon (resigned 30 November 2022)
Mr Fergus Michael French (resigned 19 August 2021)
Ms Amy Stride (appointed 01 January 2023)
Principal Office: Cow Lane, Sidlesham, Chichester, West Sussex, PO20 7LN
General Manager: Mr Robert Knight
Property Trustees: Ms Sharon Turner
Mr Ross Kynvin
Mr George Sayer
Founder: Mr Dennis Fenter MBE
Vet Advisor: Mr Richard Edwards MSc MA VetMB MRCVS
Independent Examiner: S Mackie, FCA, 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
Redwood Bank Ltd

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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 2022. 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) (effective 1 January 2019)

2.0 CHAIR’S SUMMARY

The ongoing effects of human actions, habitat loss, agricultural practices, depleted food sources and shrinking territories continue to have a devastating impact on British wildlife. During the 2021 calendar year the Charity admitted 3,236 wildlife casualties and orphans requiring treatment or care.

The Charity faced operational challenges from the Coronavirus pandemic which impacted staff and significantly reduced volunteer hours, and from the risks associated with Avian influenza outbreaks in the UK.

Patient medical costs and food bills rose, staffing and overtime costs increased, and new PPE equipment and preventative measures to improve bio-security at the Hospital site were costly. Our Charity shops could only open intermittently, fundraising events were restricted, and direct donations dropped. However, the careful management of our budget, together with creative fundraising activites and receipt of legacies enabled us to maintain a functioning wildlife hospital and continue our planned improvements to patient facilities and welfare.

The Board moved ahead with changing the Charity status from a Charitable Association to a Charitable Incorporated Organisation (CIO) named Brent Lodge Wildlife Hospital. The Charity Commission for England & Wales approved the registration on 20th July 2022. We recruited a new Trustee, Ms Amy Stride, who brings retail and online marketing experience to ensure the Board has a broad skillset, suitable for managing a growing and forward-looking Charity.

The year’s big highlight was the receipt of planning consent and funding to start the construction of our new Patient Admissions Building aimed for completion in 2023. The new facility will provide a new hospital reception, triage, patient wards, and a veterinary treatment room to benefit the most seriously injured, ill, or young wildlife patients.

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

We are proud that in our care hundreds of birds and mammals were successfully rehabilitated and returned to their natural habitats. The Charity continued to deliver on its mission and remains indebted to our staff, volunteers, supporters, and donors for enabling our work to benefit UK wildlife.

I am pleased to present the Trustees Report and Annual Accounts for the year beginning 1[st] July 2021 and ending 30[th] June 2022.

Sharon Turner

Chair of the Board of Trustees

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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 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.

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:

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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 Trustee

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ORGANISATION DIAGRAM

The diagram illustrates the functions and activities of the Charity, and how the delivery of our Core Mission is interdependent upon the Charity’s facilitators and enablers.

----- 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 -----

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3.5 EXTERNAL VETERINARY ADVISOR

Currently we are not able to fund a permanent vet. We are fortunate to have the help of Mr Richard Edwards, RCVS, as a voluntary external veterinary advisor, together with a local practice - AlphaPet – which assists with patients requiring veterinary treatment on a free of charge or cost-only basis. A grant award funded the employment of a part time veterinary nurse who assists with specialist wildlife medicine and surgical procedures.

3.6 RISK MANAGEMENT

The Trustees and General Manager undertake an annual review of the risks and challenges the Charity may face and the appropriate means to mitigate them. They are recorded in a risk register. The greatest risk faced by the Charity this year was the potential for an outbreak of Avian Influenza at the Hospital site. Appropriate capital investment was made to mitigate the risk together with staff training on bio-security protocols.

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 once again 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 fundraising, and to communicate more effectively to our volunteers, supporters and donors. A twelve-month priority action plan is agreed with the team for implementation, funding, and outcomes.

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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 2021 calendar year.

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5.2 WILDLIFE PATIENTS

In 2021 we treated 3,236 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 & CARE IMPROVEMENTS

This year the following Hospital improvements were achieved:

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5.4 VOLUNTEERS

The Charity relies heavily on the generous support given by volunteers. At times during the Coronavirus pandemic it was necessary to restrict all volunteering at the hospital site followed by the phased re-introduction of our most experienced animal care volunteers and work experience students studying animal care related courses.

A new volunteer handbook was produced for use in inductions, training, and on-going health and safety and risk assessments. Avian Influenza preventative measures apply to all hospital staff and volunteers and this year included the purchase of additional day-to-day PPE and the implementation of strict standard operating practices.

A volunteer rota is used to capture data on work placement and voluntary hours donated to the Charity, which this year equated to £38,000, had those volunteer hours been paid.

5.5 FUNDRAISING

The public health measures associated with Coronavirus have continued to impact fundraising activities. The restrictions of ‘in-person’ activities caused a decline in cash donations and our focus shifted to online donations and digital fundraising activities or targeted appeals.

Urgent fundraising appeals were launched to meet the costs associated with additional PPE equipment and quarantine facilities needed to reduce the risk of Avian Influenza.

A dramatic rise in the cost of staff, animal feed, bedding, cleaning supplies and energy bills resulted in a change of focus to increase fundraising streams for general funds. Training is in place to increase our knowledge of digital marketing to keep up with future fundraising trends and ensure appeals reach their deserved potential.

Of the budgeted projects to upgrade patient welfare facilities and 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 fundraising activities continue to be an important source of income to fund Hospital running costs. After Government Coronavirus regulations were lifted our Charity shops in Bognor Regis, Mengham, Selsey and Worthing reopened and embraced the opportunity to welcome back our customers and supporters.

Shop locations, leases, and the income they generate are reviewed annually to ensure that the retail strategy provides good value and benefit for the Charity. These 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.

Our online web shop also provides an income stream.

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 ongoing ‘refresh’ programme to achieve the highest impact for raising awareness of the Charity, increase supporter retention, and to attract new donors. We are receiving positive feedback from supporters and donors from the refreshed newsletters and communication materials.

We are making the most of free tools and platforms available to non-profit organisations for greater impact and to reduce expenditure on traditional paper-based mail-outs and postage.

We featured wildlife welfare articles and patient stories in local press, magazines, on social media and local newsletters as channels to relay patient stories and important bio-security updates on UK Avian Influenza.

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 third year we have recruited and trained an Education Officer to lead the initiative and deliver fun and memorable learning experiences for young people.

Large organisations such as The Sussex Wildlife Trust are calling for the government to include wildlife and nature based topics to be included in the future school curriculum. We use visits to encourage donations and collect essential Wishlist items for the Hospital. Coronavirus restrictions limited our outreach work at the start of year but since restrictions were lifted we are now delivering fun and engaging talks and workshops to dozens of schools and community groups.

A focus for 2023 will be to apply for further grants so we can deliver more visits and help the programme reach its full potential and reach more young people.

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:

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Grants for general funds from:

Grants towards patient care units and Big Build project:

Grants towards Bio Security measures

6.0 FINANCIAL SUMMARY

Financial review for the year ended 30 June 2022.

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, and avian flu on our costs.

Last year, we planned to focus on growing our regular donations and we are excited to report that our work in this area has led to an increase in standing orders of 33% this financial year. Additionally, responses to appeals almost doubled this year, from £20,180 to £39,171. We also issued a number of successful appeals for ‘wishlist’ items for our hospital, which allowed us to save almost £2,000 on our

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feed and bedding costs. We are very grateful for the generous support we have received from members of the public.

Sales of donated goods in our charity shops continues to be a strong revenue stream for us, so we are developing this area with an exciting pop-up shop model launching in Spring 2023. This will allow us to be flexible, gain more presence in different localities, and minimise the costs associated with holding permanent premises.

Once again, 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 almost £200,000, and the Trustees have been able to designate a substantial proportion of these to future phases of the Big Build project.

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

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 that the products/services provided are of the highest quality.

The charity reviews its income and 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.

We are committed to reducing our environmental footprint and have plans to reduce our future energy use and costs. Our new Patients Admissions Building aims to be carbon-neutral powered by renewable energy.

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.

The reserves position this year is described below:

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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.

Total Cost £25,457.

Phase Four - £399,452 has been designated towards a new Patients Admissions Building. Construction has begun and is due to be completed in Spring 2023.

Patient Care Units Appeal

To date £60,000 has been designated towards the procurement of 12 bespoke polypropylene care units and advanced incubators to provide suitable kennel facilities for the Admissions Building.

Badger Care Block

An old and dilapidated mammal unit will be replaced with a new badger care block suitable for housing and treatment of injured badgers.

Animal Ambulance

A new animal ambulance was purchased and has delivered improved wildlife patient transportation. In early 2023 the ambulance will be retrofitted with specialist kennels to ensure safe transportation for all types of species.

6.5 STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

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The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 24[th] April 2023 and signed on their behalf by Ms Sharon Turner, Chair of the Board of Trustees.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRENT LODGE BIRD AND WILDLIFE TRUST

Independent examiner's report to the trustees of Brent Lodge Bird and Wildlife Trust

I report to the charity trustees on my examination of the accounts of Brent Lodge Bird and Wildlife Trust (the Trust) for the year ended 30 June 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

S Mackie FCA

Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU

Date: 26[th] April 2023

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BRENT LODGE BIRD AND WILDLIFE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Care for birds and other wildlife
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
414,731
339,549
3,291
757,571
245,754
294,975
540,729
216,842
1,818,138
2,034,980		 Restricted
funds
£
71,521
-
-
71,521
-
85,944
85,944
(14,423)
50,335
35,912		 2022

Total
funds
£
486,252
339,549
3,291
829,092
245,754
380,919
626,673
202,419
1,868,473
2,070,892		 2021
Total
funds
£
829,835
246,039
1,350
1,077,224
228,352
357,062
585,414
491,810
1,376,663
1,868,473

The notes form part of these financial statements

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BRENT LODGE BIRD AND WILDLIFE TRUST

BALANCE SHEET 30 JUNE 2022

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2022
£
603,713
16,946
126,177
1,355,483
1,498,606
(31,427)
1,467,179
2,070,892
2,070,892
2,034,979
35,913
2,070,892		 2021
£
530,870
15,180
245,206
1,098,946
1,359,332
(21,729)
1,337,603
1,868,473
1,868,473
1,818,138
50,335
1,868,473

The financial statements were approved by the Board of Trustees and authorised for issue on 24[th] April 2023 and were signed on its behalf by:

Ms S Turner - Trustee

The notes form part of these financial statements

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BRENT LODGE BIRD AND WILDLIFE TRUST

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2022
£
361,971
361,971
(108,725)
3,291
(105,434)
256,537
1,098,946
1,355,483		 2021
£
771,572
771,572
(61,651)
1,350
(60,301)
711,271
387,675
1,098,946

The notes form part of these financial statements

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BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

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
2022 2021
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 202,419 491,810
Adjustments for:
Depreciation charges 35,882 24,063
Loss on disposal of fixed assets - 2,300
Interest received (3,291) (1,350)
Increase in stocks (1,766) (682)
Decrease in debtors 119,029 256,986
Increase/(decrease) in creditors 9,698 (1,555)
Net cash provided by operations 361,971 771,572
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.21 Cash flow At 30.6.22
£ £ £
Net cash
Cash at bank and in hand 1,098,946 256,537 1,355,483
1,098,946 256,537 1,355,483
Total 1,098,946 256,537 1,355,483

The notes form part of these financial statements

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BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

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.

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BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

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 24

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

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
The Michael and Shirley Hunt Charitable Trust
The Jean Sainsbury Animal WelfareTrust
Prowting Charitable Trust
Tesco Bags of Help
Ferry Farm Community Fund
The Rose Animal Welfare Trust
The Beryl Evetts and Robert Luff Animal Welfare Trust
Sir John Summers 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
Arnold Clark Foundation
The Audrey Lamb Trust
The David Family Foundation
Idris and Margaret Jones Charitable Trust
SEIB Awards
M J Camp Charitable Foundation
The Ostacchini Family Charitable Trust
The Animal Defence Trust		 2022
£
129,463
35,865
246,121
70,229
4,574
486,252
2022
£
-
-
2,000
-
-
1,000
10,000
4,500
-
-
-
5,000
250
-
3,966
-
-
6,000
1,013
1,000
2,000
2,000
20,000
3,500
2,000
5,000
1,000
70,229		 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

Page 25

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

3.
OTHER TRADING ACTIVITIES
2022
£
Shop donations
17,325
Shop income
322,224
339,549
4.
INVESTMENT INCOME
2022
£
Deposit account interest
3,291
All investment income is derived from assets held in the United Kingdom.
5.
RAISING FUNDS
Other trading activities
2022
£
Staff costs
125,530
Other operating leases
60,399
Other costs
59,825
245,754
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Care for birds and other wildlife
356,749
24,170
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Care for birds and other wildlife
16,546
7,624		 2021
£
9,189
236,850
246,039
2021
£
1,350
2021
£
116,712
61,227
50,413
228,352
Totals
£
380,919
Totals
£
24,170

Page 26

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Management

2022
Care for
birds and
other
wildlife
£
Postage and stationery
5,205
Sundries
10,259
Motor expenses
1,082
16,546
Governance costs
2022
Care for
birds and
other
wildlife
£
Auditors' remuneration
672
Professional fees
4,852
Independent examination fees
2,100
7,624		 2021
Total
activities
£
6,153
3,758
33
9,944
2021
Total
activities
£
6,260
4,963
-
11,223

Governance costs

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.

Trustees' expenses

During the year one trustee (2021: nil) was reimbursed out of pocket expenses totalling £6 (2021: £0).

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2022
£
344,700
16,503
5,589
366,792		 2021
£
325,873
14,392
4,802
345,067

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 £87,963 (2021: £83,166).

Page 27

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

9. STAFF COSTS - continued

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

Management
Hospital
Shops
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
752,404
Other trading activities
246,039
Investment income
1,350
Total
999,793
EXPENDITURE ON
Raising funds
228,352
Charitable activities
Care for birds and other wildlife
280,470
Total
508,822
NET INCOME
490,971
Transfers between funds
255
Net movement in funds
491,226
RECONCILIATION OF FUNDS
Total funds brought forward
1,326,913
TOTAL FUNDS CARRIED FORWARD
1,818,139		 2022
3
11
11
25
Restricted
funds
£
77,431
-
-
77,431
-
76,592
76,592
839
(255)
584
49,750
50,334

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continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

11. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 July 2021
520,048
Additions
46,605
At 30 June 2022
566,653
DEPRECIATION
At 1 July 2021
37,339
Charge for year
8,310
At 30 June 2022
45,649
NET BOOK VALUE
At 30 June 2022
521,004
At 30 June 2021
482,709
Included in freehold property is non depreciated land with a deemed
£112,500).
12.
STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income		 Freehold
property
£
520,048
46,605
566,653
37,339
8,310
45,649
521,004
482,709		 Plant and
machinery
£
127,676
62,120
189,796
79,515
27,572
107,087
82,709
48,161

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continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors		 2022
£
23,308
8,119
31,427		 2021
£
9,896
11,833
21,729

15. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2022
£
28,725
18,500
47,225		 2021
£
56,200
47,225
103,425

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Big Build
Hospital Improvements
Small Projects
New Database
CIO Fees
Rehabilitation Units
Restricted funds
Rehabilitation unit appeal
'Respect & Protect' project
Big Build
Hospital Improvements
Small Projects
TOTAL FUNDS		 Unrestricted
funds
£
603,713
1,462,693
(31,427)
2,034,979
At 1.7.21
£
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		 Restricted
funds
£
-
35,913
-
35,913
Net
movement

in funds
£
231,037
(3,952)
(1,346)
(2,685)
-
(6,213)
-
216,841
(10,362)
(9,358)
11,542
(1,288)
(4,956)
(14,422)
202,419		 2022

Total
funds
£
603,713
1,498,606
(31,427)
2,070,892
Transfers

between

funds
£
(243,952)
203,952
-
-
-
-
40,000
-
-
-
-
-
-
-
-		 2021
Total
funds
£
530,870
1,359,332
(21,729)
1,868,473

At
30.6.22
£
1,231,557
750,000
1,154
2,981
7,500
1,787
40,000
2,034,979
4,151
5,216
15,902
-
10,644
35,913
2,070,892

17. MOVEMENT IN FUNDS

Page 30

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Big Build
Hospital Improvements
Small Projects
CIO Fees
Restricted funds
Rehabilitation unit appeal
'Respect & Protect' project
Big Build
Hospital Improvements
Small Projects
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Hospital master-plan
Big Build
Hospital Improvements
Small Projects
New Database
CIO Fees
Restricted funds
Rehabilitation unit appeal
'Respect & Protect' project
Big Build
Hospital Improvements
Small Projects
TOTAL FUNDS		 At 1.7.20
£
998,500
13,500
300,000
14,913
-
-
-		 Incoming
resources
£
757,571
-
-
-
-
Resources
expended
£
(526,534)
(3,952)
(1,346)
(2,685)
(6,213)
Movement

in funds
£
231,037
(3,952)
(1,346)
(2,685)
(6,213)
216,841
(10,362)
(9,358)
11,542
(1,288)
(4,956)
(14,422)
202,419

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
757,571
-
-
50,786
-
20,735		 (540,730)
(10,362)
(9,358)
(39,244)
(1,288)
(25,691)
71,521
829,092
Net
movement
in funds
£
515,858
(13,300)
(10,969)
(619)
-
-
-
(85,943)
(626,673)
Transfers
between
funds
£
(269,886)
(200)
260,969
(11,794)
5,666
7,500
8,000
1,326,913
7,915
20,575
18,624
1,237
1,399		 490,970
6,598
(6,001)
(14,264)
51
14,456		 255
-
-
-
-
(255)
49,750
1,376,663		 840
491,810		 (255)
-

Page 31

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

17. MOVEMENT IN FUNDS - continued

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

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
Coronavirus Job Retention Scheme
TOTAL FUNDS		 Incoming
resources
£
999,793
-
-
-
999,793
15,250
3,786
4,595
9,840
15,495
28,465
77,431
1,077,224
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)
Movement

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

Rehabilitation Unit appeal:

Funds were raised specifically for the purchase of the new rehabilitation units for animal care inside the hospital.

'Respect & Protect' project:

Funds were raised specifically for 'Respect & Protect' a new outreach initiative aimed to educate schools, youth groups and other community groups about wildlife habitats.

Hospital Appeal/Big Build:

Fund for use specifically for the Hospital Extension Appeal and associated building projects.

Hospital Improvements:

Funds were raised specifically for hospital improvements.

Small Projects:

Small Projects is made up of appeals for care units, recovery shed, bio security and animal ambulance. Funds were raised specifically for these appeals.

Designated funds:

Hospital Improvements - Funds have been designated for hospital upgrades such as a new door and windows, new floor, refitted washroom and refurbished staff area. Big Build - Funds have been designated to complete future phases of the Big Build project.

Site Masterplan - Funds were designated for a full site survey to maximise efficient use of space as our patient numbers increase.

Small projects - Funds were designated to upgrade the kitchen in the staff accommodation.

New Database - Funds were designated to equip and install a new patient record database to track admissions, outcomes, and medication.

CIO Fees - Funds were designated to cover legal fees associated with the costs of changing the corporate structure of the Charity.

Rehabilitation Units - Funds were designated for the fit-out of the new animal ambulance, the new admissions and replacing old units in the main hospital and adding specialist units.

Page 32

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

18. RELATED PARTY DISCLOSURES

There are no related party transactions within the year.

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 2022 the Charity has not been notified of any legacies which have not been recognised as income in these accounts.

Page 33