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2023-06-30-accounts

BRENT LODGE BIRD & WILDLIFE TRUST Unaudited

TRUSTEES’ REPORT & FINANCIAL STATEMENTS For the year ended 30 June 2023 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 2023.

Charity Names: Brent Lodge Bird and Wildlife Trust
Registered Charity Number: 276179
Trustees: Ms Sharon Turner, Chair
Mr Ross Kynvin
Mr George Sayer
Mrs Teresa Dixon (resigned 30 November 2022)
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
Accountants: Morris Crocker Chartered Accountants
Station House, North St, Havant PO9 1QU
Bank: Barclays Bank PLC
United Trust Bank
The Cambridge Building Society
Redwood Bank Ltd
Virgin Money
Hampshire Trust Bank
Charity Bank
Cambridge and Counties Bank
HSBC

BRENT LODGE BIRD & WILDLIFE TRUST – 2022/23 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 2023. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

2.0 CHAIR’S SUMMARY

The ongoing effects of human actions, habitat loss, agricultural practices, depleted food sources and shrinking territories continue to have a devastating impact on British wildlife. During the 2022 calendar year the Charity admitted 2,351 wildlife casualties and orphans requiring treatment or care.

The Charity faced operational challenges from the risks associated with widespread Avian Influenza outbreaks in wild bird populations across the UK. The disease poses a significant risk to existing patients and to prevent cases entering the hospital our response included enhanced bio-security controls for staff and volunteers, a preventative retrofit of patient aviary and enclosures, and the construction of a new quarantine facility for incoming patients.

Over the year, our wildlife welfare helpline answered thousands of calls with our staff able to give advice and information to concerned members of the public. Grant funding enabled our Education Officer to continue with our ‘Respect & Protect’ outreach programme which raises wildlife awareness in schools and the local community.

The year’s big highlight was the start of construction of our new Patient Admissions Building, due for completion in late 2023. This facility is a significant achievement for the Charity and will provide a new hospital reception, triage, patient wards, and a veterinary treatment room which will benefit the most seriously injured, ill, or young wildlife patients.

The Board of Trustees completed a change to the Charity’s 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 and incorporation was achieved on 1[st] July 2023.

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 2022 and ending 30[th] June 2023.

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.

Brent Lodge Wildlife Hospital is a new Charitable Incorporated Organisation, Charity number 1199715, It was registered on 20[th] July 2022 with the Charity Commission, governed by its Constitution dated 16[th] June 2022 and incorporated on 1[st] July 2023.

The legal transfer of assets from the Trust to the CIO was dated 7[th] July 2023.

3.2 GOVERNANCE

The charity is governed by the Trustees whose meetings are held typically once a quarter. Meetings are also held between Trustees and management team to discuss the affairs and management of the Charity, together with a review of the quarterly financial reports.

The Charity has a rolling 5-year strategic Charity Plan. On an annual basis, the Trustees and management team prepare and agree a budget, together with the operational and fundraising priorities for the following 12 months.

3.3 RECRUITMENT & TRAINING OF TRUSTEES

Trustees shall not at any time be less than 3. Formal procedures for the recruitment and appointment of Trustees are in place. A Trustees’ skills register is used to highlight any gaps or training needs. Recruitment routes may include the local Voluntary Association, the Charity’s own website and social media, our newsletter, and local press.

Appointments are formally made at a Trustees’ meeting by majority vote. Appointees are provided with a copy of a Trustee Code of Conduct Document and Conflict of Interest Policy; they are required to sign a declaration form pertaining to the documents. The Trustee eligibility declaration and registration with the Charity Commission is undertaken by the Chair of Trustees. As part of the induction process, new Trustees are provided with a secure Cloud account where they have access to financial information, meeting minutes, and other relevant information.

Trustees are encouraged to use self-learning guidance on the websites of the Charity Commission and NCVO. New Trustees spend time at the Charity to meet staff and volunteers, and to understand the operational and functional aspects of the Charity.

3.4 DAY-TO-DAY OPERATIONAL MANAGEMENT

The Charity is managed by a General Manager – Mr Robert Knight, who is responsible for the oversight and day-to-day management of all the Charity’s operational functions and employed staff. The operational management team comprises:

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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.

The Financial Controls Policy is reviewed each year. Any changes made are minuted in the Charity’s records.

Financial spot checks are undertaken by a Trustee and 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.

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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.

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 ongoing potential for an outbreak of Avian Influenza at the Hospital, which has resulted in additional precautionary measures to protect our site. Appropriate capital investment was made to mitigate and reduce the risks.

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 fundraising, and to communicate more effectively to our volunteers, supporters and donors. A 12-month priority action plan is agreed with the team for implementation, funding, and outcomes.

Each quarter the management team review the Charity’s progress against the Strategic Charity Plan to ensure that all aspects are on track for delivery.

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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 2022 calendar year.

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5.2 WILDLIFE PATIENTS

In 2022 we treated 2,351 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 we are delighted that 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 our Charity Shops and Hospital. We are also delighted to work with work experience students studying animal care related courses and students wishing to become vets and veterinary nurses.

A volunteer handbook is in use for 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 over £50,000, had those volunteer hours been paid.

5.5 FUNDRAISING

A continued rise in the cost of staff, animal feed, bedding, cleaning supplies, PPE and energy bills resulted in a change of focus to increase fundraising streams for general funds. Fortunately, in 2022, physical events were able to return after Coronavirus restrictions were lifted. We were then able to gain the benefits of both physical community events and virtual events.

Due to efforts to reduce the risk of Avian Influenza, the closure of the Hospital reception resulted in reduced footfall and therefore a decline in in-person cash donations from animal finders. Training courses were attended to increase our knowledge of digital marketing to keep up with future fundraising trends. A new online donation platform will be installed to ensure donors are able to easily respond to appeals or make online donations.

Encouraging our supporters to participate in fundraising events or activities will be a continued focus moving forward, with an emphasis on school and community fundraisers through our outreach programme. We are pleased to report that due to impactful grant writing most of our capital or animal care projects were funded by Charitable Trusts, appeals and corporate partnerships. Many of the funds for these projects will be carried forward and completed next year.

Our Patient Admissions Building has been fully funded by legacies, grants and appeals and is set to open in spring 2024. This space aims to provide an increased opportunity for donors and animal finders to drop off in-kind donations, monetary donations, and be inspired to participate in fundraisers in aid of our work.

5.6 RETAIL

Retail fundraising activities continue to be an important source of income to fund Hospital running costs. 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.

The 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.

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Our shop locations are in Bognor, Mengham, Selsey and Worthing and are well established and have a good customer base. The Charity plans to maintain leases in these locations.

Our shops often act as a community hub with our shop teams taking part in local charitable fundraising activities such as quiz nights organised with local businesses and an annual Santa’s Christmas Grotto, providing a hub for many local people to participate in community-led activities and learn about the Charity’s work for local wildlife.

Our online web shop also provides an income stream. In the next 12-months we shall focus on developing this e-commerce revenue by offering quality wildlife-friendly products.

This year we promoted a shop manager as a part-time Retail Area Manager with 3 specific aims for the next fiscal year.

This year’s retail income highlights are:

5.7 COMMUNICATIONS

Now in its 3[rd] year, our website improvement is delivering results. 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. To mitigate the rise in printing costs we are encouraging website visitors or supporters to sign up to e-newsletters or find helpful advice on our website. A jump from 900 e-subscribers to over 1,600 between 2022-2023 is a notable achievement.

We continue to feature wildlife welfare articles and patient stories in local press, magazines, on social media and local newsletters as channels to relay patient stories, Charity news and important biosecurity updates on UK Avian Influenza. Monthly blogs and e-newsletters are providing new ways for supporters to keep up-to-date with our work and respond to appeals.

The Board of Trustees completed the change to the Charity’s 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 and incorporation was achieved on 1[st] July 2023. During this period updates were relayed to our valued Supporters to ensure they stayed well-informed about our move to a new charitable status.

A focus for 2023-2024 will be to highlight the impact of our new Patient Admissions Building, informing Supporters on how their generosity has helped us achieve our vision and understand how their continued support could help shape our future. The new building will be a significant step forward for the Charity - supporting the Charity's mission to treat, rehabilitate and release wildlife. The design, fundraising and construction phases of the new building has spanned well over 2-years, and thanks to the hard work of the team and generosity of donors we will have an excellent facility to treat our most vulnerable patients and a space in which to highlight the impact of our work.

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5.8 OUTREACH

We are continually grateful for the support and generosity of restricted grants and appeals for our Respect & Protect educational programme. We recruited and trained an Education Officer and, due to her passion for the role, schools have been rebooking visits for future academic years. The high number of visits to schools and community groups across Hampshire and West Sussex is an encouraging indicator that the programme is fulfilling its desired aim and grant funding is being used appropriately.

Summarised below are some of the key benefits of our Educational Outreach Programme:

Feedback from teachers and group leaders has been nothing but positive about all aspects of the educational workshops they have received.

“ We have noticed a boost in confidence, social and communication skills, which has helped our pupils to develop a greater motivation to understand how they can help wildlife and nature. These skills are transferable in all walks of life, including community engagement and helping others, whether it be people or wildlife.”

School visits do not have an official charge, but instead we encourage children, guardians, and staff to collect essential items from our Wish List to help the animals in our care, and to raise funding in aid of our work. This is very successfully and has resulted in the following achievements throughout the year.

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Focuses for July 2023 onwards are to apply for further grants so that we can deliver more engaging visits to schools and local community groups. The aim is to reach more young people and community members to encourage them to support our work and respect and protect local wildlife.

We are building lasting and meaningful partnerships with local organisations. We continue building networks with like-minded working groups to discuss how we can best support each other to fulfil our efforts to help local wildlife.

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:

Our thanks extend to the following grant funders for their donations towards general funds or special projects

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6.0 FINANCIAL SUMMARY

Financial review for the year ended 30 June 2023.

6.1 FINANCIAL HIGHLIGHTS

The Charity ended the year in a positive financial position with a net surplus despite the impacts of extra costs protecting against Avian Influenza.

Our recurring donations grew to £36,026 per year reflecting the strong passion members of the public and the Charity’s supporters have for wildlife and the great work the Charity does for wildlife in our care.

We were also delighted to receive several grants towards the Charity’s running costs totalling £34,750. Without these generous grants towards our running costs we would struggle with the ever increasing costs associated with running the Hospital.

Sales of donated and new goods in our charity shops continues to be a strong revenue stream for us with retail as a whole delivering great results finishing the year ahead of budget.

Year-on-year growth of our new goods product lines has continued with revenues higher than budgeted. Our aim is to develop our ecommerce platforms over the next fiscal year.

The Charity benefited from the generosity of those who chose to remember us in their Will. We received legacies totalling almost £176,000, and notification of a further £80,000 to be received in the coming year. 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. Where necessary we will change suppliers to ensure ongoing value for money.

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. A recent example is the closure of our Havant shop. After a review conducted by the General Manager it was decided to not renew the lease to allow greater focus on our remaining 4 charity shops and our future ecommerce plans.

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. Likewise, our planned new hospital roof and other modifications to the hospital will allow for super insulation, power by renewable sources and reduce our carbon footprint. We aim to set an example to surrounding local businesses to take responsibility for their impact on the environment and wildlife in the community.

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.

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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.

Total Cost £25,457.

Phase Four - A new Patients Admissions opened in early 2023. Construction costs and fit-out totalled £503,000 by the end of the 2022-23 financial year.

Patient Care Units Appeal

£70,000 has been designated towards the procurement of a further 12 bespoke polypropylene care units and advanced incubators to provide suitable kennel facilities for the Admissions Building.

Construction of outdoor specialist facilities to cater for badgers and corvids is underway.

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 2023.

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: .............................................

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BRENT LODGE BIRD AND WILDLIFE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2023

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
£
421,176
331,194
6,967
759,337
266,637
340,145
606,782
152,555
2,034,980
2,187,535
Restricted
funds
£
61,965
-
-
61,965
-
68,354
68,354
(6,389)
35,913
29,524		 2023

Total
funds
£
483,141
331,194
6,967
821,302
266,637
408,499
675,136
146,166
2,070,893
2,217,059		 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

The notes form part of these financial statements

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BRENT LODGE BIRD AND WILDLIFE TRUST

BALANCE SHEET 30 JUNE 2023

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		 2023
£
1,070,046
14,767
211,914
941,063
1,167,744
(20,731)
1,147,013
2,217,059
2,217,059
2,187,535
29,524
2,217,059		 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

The financial statements were approved by the Board of Trustees and authorised for issue on 24[th] April 2024 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 2023

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		 2023
£
76,850
76,850
(498,237)
6,967
(491,270)
(414,420)
1,355,483
941,063		 2022
£
361,971
361,971
(108,725)
3,291
(105,434)
256,537
1,098,946
1,355,483

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 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in stocks
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.22
£
Net cash
Cash at bank
1,355,483
1,355,483
Total
1,355,483		 2023
£
146,166
31,905
(6,967)
2,179
(85,744)
(10,689)
76,850
Cash flow
£
(414,420)
(414,420)
(414,420)		 2022
£
202,419
35,882
(3,291)
(1,766)
119,029
9,698
361,971
At 30.6.23
£
941,063
941,063
941,063

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 2023

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 7

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

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 8

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations
Gift aid
Legacies
Grants
Other income
Grants received, included in the above, are as follows:
Marjorie Coote Animal Charity Trust
The Michael & Shirley Hunt Charitabe Trust
The Jean Sainsbury Animal WelfareTrust
Chichester District Council
Ferry Farm Community Fund
The Rose Animal Welfare Trust
The Beryl Evetts and Robert Luff Animal Welfare Trust
Sir John Summers Trust
Co-operative Local Community Fund
Animal Friends Insurance
Other grants
Arnold Clark Foundation
The Audrey Lamb Trust
The David Family
Idris and Margaret Jones Charitable Trust
Charities Trust
M J Camp Charitable Foundation
The Ostacchini Family Charitable Trust
The Animal Defence Trust
Southern Co-Op
Ian Askew Charitable Trust
Betty Phillips Charitable Trust
EIG Ecclesiastical Charities trust
Shanly Foundation
The John Young Charitable settlement
The Neighbourly Seeds Of Change
The D Oyly Carte
The DS Smith Charity		 2023
£
127,716
37,352
255,528
60,650
1,895
483,141
2023
£
1,000
1,000
9,000
10,000
1,500
5,000
3,500
250
-
5,000
-
-
2,000
-
-
-
1,000
-
-
500
500
8,000
1,000
1,000
5,000
400
4,000
1,000
60,650		 2022
£
129,463
35,865
246,121
70,229
4,574
486,252
2022
£
-
1,000
10,000
2,000
-
-
5,000
250
2,014
6,000
5,913
1,000
2,000
2,000
20,000
3,500
2,000
5,000
1,000
1,552
-
-
-
-
-
-
-
-
70,229

Page 9

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

3.
OTHER TRADING ACTIVITIES
2023
£
Shop donations
16,617
Shop income
314,577
331,194
4.
INVESTMENT INCOME
2023
£
Deposit account interest
6,967
All investment income is derived from assets held in the United Kingdom.
5.
RAISING FUNDS
Other trading activities
2023
£
Staff costs
129,743
Other operating leases
61,640
Other costs
75,254
266,637
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Care for birds and other wildlife
391,778
16,721
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Care for birds and other wildlife
9,930
6,791		 2022
£
17,325
322,224
339,549
2022
£
3,291
2022
£
125,530
60,399
59,825
245,754
Totals
£
408,499
Totals
£
16,721

Page 10

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

7. SUPPORT COSTS - continued

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

Management

2023
Care for
birds and
other
wildlife
£
Postage and stationery
6,022
Sundries
3,069
Motor expenses
839
9,930
Governance costs
2023
Care for
birds and
other
wildlife
£
Auditors' remuneration
-
Professional fees
4,861
Independent examination fees
1,930
6,791		 2022
Total
activities
£
5,205
10,259
1,082
16,546
2022
Total
activities
£
672
4,852
2,100
7,624

Governance costs

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.

Trustees' expenses

During the year no trustees were reimbursed out of pocket expenses. (2022 - One trustee was reimbursed £6)

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2023
£
358,208
19,037
5,731
382,976		 2022
£
344,700
16,503
5,589
366,792

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 £91,580 (2022: £87,963).

Page 11

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

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
414,731
Other trading activities
339,549
Investment income
3,291
Total
757,571
EXPENDITURE ON
Raising funds
245,754
Charitable activities
Care for birds and other wildlife
294,975
Total
540,729
NET INCOME/(EXPENDITURE)
216,842
RECONCILIATION OF FUNDS
Total funds brought forward
1,818,138
TOTAL FUNDS CARRIED FORWARD
2,034,980		 2023
3
10
10
23
Restricted
funds
£
71,521
-
-
71,521
-
85,944
85,944
(14,423)
50,335
35,912

Page 12

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

11. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 July 2022
566,653
Additions
488,913
At 30 June 2023
1,055,566
DEPRECIATION
At 1 July 2022
45,649
Charge for year
8,895
At 30 June 2023
54,544
NET BOOK VALUE
At 30 June 2023
1,001,022
At 30 June 2022
521,004
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
£
566,653
488,913
1,055,566
45,649
8,895
54,544
1,001,022
521,004
Plant and
machinery
£
189,796
9,324
199,120
107,087
23,009
130,096
69,024
82,709

Page 13

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors		 2023
£
13,057
7,674
20,731		 2022
£
23,308
8,119
31,427

15. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2023
£
18,500
-
18,500		 2022
£
28,725
18,500
47,225

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
Small Projects
TOTAL FUNDS		 Unrestricted
funds
£
1,070,046
1,138,220
(20,731)
2,187,535
At 1.7.22
£
1,231,558
750,000
1,154
2,981
7,500
1,787
40,000
2,034,980
4,151
5,216
15,902
10,644
35,913
2,070,893
Restricted
funds
£
-
29,524
-
29,524
Net
movement

in funds
£
533,293
(357,204)
(429)
(4,830)
-
(18,275)
-
152,555
(3,809)
(1,325)
(14,934)
13,679
(6,389)
146,166		 2023

Total
funds
£
1,070,046
1,167,744
(20,731)
2,217,059
Transfers

between

funds
£
(40,112)
-
(725)
1,849
(7,500)
16,488
30,000
-
-
-
-
-
-
-		 2022
Total
funds
£
603,713
1,498,606
(31,427)
2,070,892

At
30.6.23
£
1,724,739
392,796
-
-
-
-
70,000
2,187,535
342
3,891
968
24,323
29,524
2,217,059

17. MOVEMENT IN FUNDS

Page 14

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

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
Small Projects
TOTAL FUNDS		 Incoming
resources
£
759,337
-
-
-
-
759,337
10,970
13,045
3,010
34,940		 Resources
Movement
expended
in funds
£
£
(226,044)
533,293
(357,204)
(357,204)
(429)
(429)
(4,830)
(4,830)
(18,275)
(18,275)
(606,782)
152,555
(14,779)
(3,809)
(14,370)
(1,325)
(17,944)
(14,934)
(21,261)
13,679
(68,354)
(6,389)
(675,136)
146,166
61,965
821,302		 (68,354)
(675,136)

Comparatives for 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		 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		 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		 Transfers

between

funds
£
(243,952)
203,952
-
-
-
-
40,000
-
-
-
-
-
-
-
-
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

Page 15

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

17. MOVEMENT IN FUNDS - continued

Comparative 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		 Incoming
resources
£
757,571
-
-
-
-
757,571
-
-
50,786
-
20,735
71,521
829,092		 Resources
Movement
expended
in funds
£
£
(526,534)
231,037
(3,952)
(3,952)
(1,346)
(1,346)
(2,685)
(2,685)
(6,213)
(6,213)
(540,730)
216,841
(10,362)
(10,362)
(9,358)
(9,358)
(39,244)
11,542
(1,288)
(1,288)
(25,691)
(4,956)
(85,943)
(14,422)
(626,673)
202,419

Rehabilitation Unit appeal:

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

'Respect & Protect' project:

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

Hospital Appeal/Big Build:

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

Small Projects:

Small Projects is made up of appeals for care units, a recovery shed, bio security upgrades, an animal ambulance and ecological upgrades to site buildings. Funds were raised specifically for these appeals.

Designated funds:

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

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 16

continued...

BRENT LODGE BIRD AND WILDLIFE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

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 2023 the Charity has not been notified of any legacies which have not been recognised as income in these accounts.

Page 17