Registered charity number 298352
Three Owls Bird Sanctuary and Reserve (An unincorporated organisation) Trustees' Report and Financial Statements
31 January 2023
Three Owls Bird Sanctuary and Reserve Report and accounts Contents
| Page | |
|---|---|
| Reference and administrative details | 1 |
| Trustees' report | 2 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
Three Owls Bird Sanctuary and Reserve Reference and Administrative Details
Trustees
N S Fowler D J Unwin S M F Jennings
Independent examiners
S.E.A Accountancy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ
Registered office
Wolstenholme Fold Norden Rochdale Lancashire OL11 5UD
Registered charity number
298352
1
Three Owls Bird Sanctuary and Reserve Registered number: 298352 Trustees' Report
The Trustees present their report and financial statements of the charity for the year ended 31 January 2023.
The trustees have adopted the provisions of 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).
Objectives and activities
The Sanctuary operates for the benefit of the public to relieve the suffering of wild birds in need of care and attention.
In particular it provides both verbal and practical support using decades of rehabilitation experience, to assist both public and professional bodies to provide hospital care throughout the birds' treatment, advise on all stages of rehabilitation, and help prepare for release back to the wild. This advice is freely available through our extremely well-used Advice Helpline, Website, Text, and Email facilities.
This public benefit is with the support of the Charity Commissions own guidance.
We have continued to use WhatsApp facilities on the Helpline to enable easy transfer of video and photo files, enabling quick and easy identification of birds for all enquirers, also to help numerous veterinary surgeons decide as to what operations may/ not be viable through sharing the x-ray photos. This is in addition to the usual forms of contact.
The Website and Advice-Helpline in particular have been widely recognised as an educational resource by a several other bodies, and links to the same can be found from a number of different organisations.
The Sanctuary also provides a permanent home for wild birds unable to return fully to the wild due to illness or injury - but able to sustain a good quality of life within the Sanctuary grounds on each of our nature reserves being; our award-winning 3 acre nature reserve (Home Reserve) at Rochdale, our newly established 7½ acre woodland reserve (Three Owls Wood) at Tarleton, our Meadow Reserve at Banks of 2 acres which already has numbers of barn owls on a regular basis, our Field Reserve at Wigton of 2 acres, our Watermeadow Reserve also at Wigton of 6¼ acres, our ancient Old Beech Wood Reserve at Mere Brow of 5 acres.
Last year we added two further reserves at Banks, being the 3.5 acre Marsh Reserve, and the 15 acre Doctors Rest Reserve; these latest two reserves being made possible due to a generous legacy of £206,000 from one of our Late supporters – Mrs Shelagh Moorhouse; and this has enabled the purchase of land (now within one of the new reserves) which we have previously been renting to great effect in enhancing wild barn owl habitat.
In line with its Trust Deed of 7th December 1987, the Sanctuary also aims to promote humane behaviour towards wild birds by providing appropriate care, protection, treatment and security for birds that are in need of care and attention by reason of sickness, injury, maltreatment, poor circumstances, or simply orphaned baby birds. It also gives advice as to how best the public can help and protect wild birds in their own environments.
We are able to accept grant requests from established wild bird rescue organisations run along similar lines as Three Owls originally did.
2
Three Owls Bird Sanctuary and Reserve Registered number: 298352 Trustees' Report
Financial review
The rental received from the cottage has given the Sanctuary a sustained income and helps to provide that more secure future.
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity at a level which equate to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support cost. Unrestricted funds were maintained at this level throughout the year.
The Trustees consider the financial position of the Sanctuary to be sound, and look forward to further progress with our work in the future.
Structure, governance and management
The charity is governed by a Trust Deed dated 7th December 1987.
The Trustees regularly discuss the appointment of new trustees should the need arise and do have two people 'waiting in the wings', though we are content to keep numbers at the present three for the time being.
Trustees
The following persons served as Trustees during the year:
N S Fowler D J Unwin S M F Jennings
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), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Charity law 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, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate 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. 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.
3
Three Owls Bird Sanctuary and Reserve Registered number: 298352 Trustees' Report
Disclosure of information to independent examiner
Each person who was a Trustee at the time this report was approved confirms that:
-
so far as he is aware, there is no relevant information of which the charity's independent examiner is unaware; and
-
he has taken all the steps that he ought to have taken as a Trustee in order to make himself aware of any relevant audit information and to establish that the charity's independent examiner is aware of that information.
This report was approved by the board on 9 October 2023 and signed by its order.
Nigel Fowler 9 October 2023 Trustee
4
Three Owls Bird Sanctuary and Reserve Independent examiner's report to the members of Three Owls Bird Sanctuary and Reserve
I report on the unaudited financial statements of Three Owls Bird Sanctuary and Reserve for the year ended 31 January 2023 which comprise the Statement of Financial Activities, the Statement of Financial Positionand notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
Responsibilities and basis of report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, as required by the amended Trust Deed dated 31st August 2017. I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I am qualified to undertake the examination, being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act 2011; and
-
to prepare accounts which accord with the accounting records, comply with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102)
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stephanie Stevens
for and on behalf of S.E.A Accountancy Limited Independent examiner 9 October 2023
Shaw House 1 Shaw Street Ashton-under-Lyne Lancashire OL6 6QJ
5
Three Owls Bird Sanctuary and Reserve Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 January 2023
| Notes Unrestricted Restricted 2023 Total £ £ £ Donations and legacies 4 39,728 - 39,728 Other trading activities 5 7,200 - 7,200 Investments 6 277 - 277 Total income 47,205 - 47,205 Expenditure on: Charitable activities 7 30,870 - 30,870 Total expenditure 30,870 - 30,870 Net income/(net expenditure) 16,335 - 16,335 Net movement in funds 16,335 - 16,335 Total funds brought forward 13 942,838 - 942,838 Total funds carried forward 959,173 - 959,173 |
2022 Total £ 11,537 6,800 972 19,309 47,399 47,399 (28,090) (28,090) 970,928 942,838 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All activities derive from continuing operations.
6
Three Owls Bird Sanctuary and Reserve Statement of Financial Position as at 31 January 2023
| Notes Fixed assets Tangible assets 9 Investments Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Net assets Funds Unrestricted funds General funds 13 Total funds |
2023 £ 674,678 5,804 279,636 285,440 (945) 284,495 959,173 959,173 959,173 |
2022 £ 667,365 400 276,353 276,753 (1,280) 275,473 942,838 942,838 942,838 |
|---|---|---|
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed, in accordance with the amended Trust Deed dated 31st August 2017.
The trustees have acknowledged on the balance sheet as at 31 January 2023 their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.
Nigel Fowler Trustee Approved by the board on 9 October 2023
7
Three Owls Bird Sanctuary and Reserve Notes to the Accounts for the year ended 31 January 2023
1 Summary of significant accounting policies
Basis of preparation
The financial statements 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)' and Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
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.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
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 be 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 a treated as a contingent asset and disclosed if material.
Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Individual items over £100 are treated as capital for the purposes of these accounts. Depreciation is provided on all tangible fixed assets, other than freehold land and buildings, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment
over 3 years
8
Three Owls Bird Sanctuary and Reserve Notes to the Accounts for the year ended 31 January 2023
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
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.
Creditors
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.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Legal status of the charity
The charity is an unincorporated organisation goverened by a Declaration of Trust.
2 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
| 3 Net income/ (expenditure) Net income/(expenditure) is stated after charging/(crediting): Depreciation of owned fixed assets Independent examiners' remuneration for independent examinati Other accountancy services 4 Donations and legacies Unrestricted £ Donations 3,891 Legacies 35,837 39,728 Legacies received, included in the above, are as follows: B Hargreaves Other legacies K Sudworth S Ormerod 5 Other trading activities Unrestricted £ Rent received 7,200 7,200 |
on services Restricted £ - - - Restricted £ - - |
2023 £ 3,911 500 760 Total 2023 £ 3,891 35,837 39,728 Total 2023 £ - - 35,337 500 35,837 2023 £ 7,200 7,200 |
2022 £ 601 500 760 2022 £ 4,800 6,737 11,537 2022 £ 5,762 975 - - 6,737 2022 £ 6,800 6,800 |
|---|---|---|---|
9
Three Owls Bird Sanctuary and Reserve Notes to the Accounts
for the year ended 31 January 2023
| 6 Investments Dividends Bank interest received 7 Charitable activities costs Purchases Accountancy fees Bank charges Computer costs Depreciation Grants paid Insurance Rates Rent Repairs and maintenance Stationery and printing Sundry Telephone Fuel |
Unrestricted £ - 277 277 Unrestricted £ 1,299 1,260 19 166 3,911 11,270 605 901 (335) 8,792 819 - 703 1,460 30,870 |
Restricted £ - - - Restricted £ - - - - - - - - - - - - - - - |
2023 £ - 277 277 2023 £ 1,299 1,260 19 166 3,911 11,270 605 901 (335) 8,792 819 - 703 1,460 30,870 |
2022 £ 847 125 972 2022 £ 2,945 1,260 20 162 601 25,100 391 1,013 400 13,287 310 13 612 1,285 47,399 |
|---|---|---|---|---|
Grants paid includes £9,600 to Knoxwood Wildlife Rescue Centre and £1,670 to Meltham Wildlife Rescue (2022: £10,000 to Knoxwood Wildlife Rescue Centre; £10,000 to The Barn Owl Trust; £5,000 to Hedgehog Rescue Rochdale and £100 to Meltham Wildlife Rescue).
8 Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31 January 2023 (2022 : nil).
Trustees' expenses
No trustees' were paid expenses for the year ended 31 January 2023, other than the reimbursement of charity expenses (2022 : nil).
9 Tangible fixed assets
| Cost or valuation At 1 February 2022 Additions Disposals At 31 January 2023 Depreciation At 1 February 2022 Charge for the year On disposals At 31 January 2023 Carrying amount At 31 January 2023 At 31 January 2022 |
Land and buildings At cost £ 101,919 - - 101,919 - - - - 101,919 101,919 |
Nature Reserves At cost £ 565,099 - - 565,099 - - - - 565,099 565,099 |
Fixtures, fittings and equipment At cost £ 8,385 11,224 (355) 19,254 8,038 3,911 (355) 11,594 7,660 347 |
Total £ 675,403 11,224 (355) 686,272 8,038 3,911 (355) 11,594 674,678 667,365 |
|---|---|---|---|---|
10
Three Owls Bird Sanctuary and Reserve Notes to the Accounts
for the year ended 31 January 2023
| 10 Debtors Prepayments Accrued income 11 Creditors: amounts falling due within one Accruals 12 Analysis of net assets between funds Fixed assets Current assets Current liabilities 13 Movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds |
year Unrestricted £ 674,678 285,440 (945) 959,173 At 1 February 2022 £ 942,838 942,838 942,838 |
Restricted £ - - - - Net movement in funds £ 16,335 16,335 16,335 |
2023 £ 467 5,337 5,804 2023 £ 945 2023 £ 674,678 285,440 (945) 959,173 Transfers between funds £ - - - |
2022 £ 400 - 400 2022 £ 1,280 2022 £ 667,365 276,753 (1,280) 942,838 At 31 January 2023 £ 959,173 959,173 959,173 |
|---|---|---|---|---|
14 Purpose of funds
Unrestricted funds
These funds are held for meeting the objectives of the charity and to provide reserves for future activities. Subject to charity legislation, they are free from all restrictions on their use.
| 15 Net movement in funds General fund Total unrestricted funds Total restricted funds Total funds |
Incoming resources £ 47,205 47,205 - 47,205 |
Resources expensed £ (30,870) (30,870) - (30,870) |
Movement in funds £ 16,335 16,335 - 16,335 |
|---|---|---|---|
11
Three Owls Bird Sanctuary and Reserve Notes to the Accounts
for the year ended 31 January 2023
| 16 Comparative movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds 17 Comparative net movement in funds Unrestricted funds General fund Total funds |
At 1 February 2021 £ 970,928 970,928 970,928 |
Net movement in funds £ (28,090) (28,090) (28,090) Incoming resources £ 19,309 19,309 19,309 |
Transfers between funds £ - - - Resources expensed £ (47,399) (47,399) (47,399) |
At 31 January 2022 £ 942,838 942,838 942,838 Movement in funds £ (28,090) (28,090) (28,090) |
|---|---|---|---|---|
18 Presentation currency
The financial statements are presented in Sterling.
19 Legal form of entity
Three Owls Bird Sanctuary and Reserve is registered in England and Wales and is governed by a declaration of Trust dated 7th December 1987.
20 Principal place of operation
The address of the charity's principal place of operation is:
Wolstenholme Fold Norden Rochdale Lancashire OL11 5UD
12
Three Owls Bird Sanctuary and Reserve Detailed Statement of Financial Activities for the year ended 31 January 2023
This schedule does not form part of the statutory accounts
| INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Other trading activities Rent received Investments Dividends Bank interest received Total income EXPENDITURE Charitable activities costs Purchases Accountancy fees Bank charges Computer costs Depreciation Grants paid Insurance Rates Rent Repairs and maintenance Stationery and printing Sundry Telephone Fuel Total expenditure Net income |
Unrestricted £ 3,891 35,837 39,728 7,200 - 277 277 47,205 1,299 1,260 19 166 3,911 11,270 605 901 (335) 8,792 819 - 703 1,460 30,870 30,870 16,335 |
Restricted £ - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2023 £ 3,891 35,837 39,728 7,200 - 277 277 47,205 1,299 1,260 19 166 3,911 11,270 605 901 (335) 8,792 819 - 703 1,460 30,870 30,870 16,335 |
Total 2022 £ 4,800 6,737 11,537 6,800 847 125 972 19,309 2,945 1,260 20 162 601 25,100 391 1,013 400 13,287 310 13 612 1,285 47,399 47,399 (28,090) |
|---|---|---|---|---|
13