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2023-03-31-accounts

COMPANY NUMBER: 02467689 CHARITY NUMBER: 803438 (SCOTTISH CHARITY NUMBER: SC039304)

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

www.bdmlr.org.uk

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS

Page
Legal and administrative information 1
Report of the trustees 2 – 5
Statement of financial activities 6
Income and expenditure account and statement of comprehensive income 7
Balance sheet 8
Notes to the financial statements 9 – 16
Independent examiners report 17

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

Registered company number: 02467689 Registered charity number: 803438 Scottish charity number: SC039304 Trustees: Alan Knight OBE BSc (Hons) Geoff Hammock Faye Archell BSc (Hons). Cert Ed Mark Stevens Gavin Parsons Martin Boon Company Secretary: David Rap Registered Office: Lime House, Regency Close, Uckfield, East Sussex, TN22 1DS Principal bankers: The Co-operative Bank plc. 26 Military Road, Chatham, Kent ME4 4JX Independent examiner: VMR Anderson BA (Hons) FCA DChA Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP

Page 1

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trustees submit their annual report and unaudited financial statements for the year ended 31 March 2023.

Structure

The charity is managed by a board of trustees.

Recruitment of Trustees

The trustees realise that the selection of new trustees is important and they have run a trustee apprenticeship system. Members of the charity who show exceptional devotion to the aims and objectives of the charity, and who are active within the charity, are invited to act as charity directors for a year. They do not have voting rights but are eligible to attend all trustee meetings and take a full part in the running of the charity. During their apprentice phase they can fully understand the role they need to play and can get used to the pressures of the position. At the end of the first year the current trustees decide whether the apprentices are eligible to become trustees and, if they agree, they are offered the position

Organisation & Management

In terms of organisational structure the trustees are responsible for the strategic direction of the charity, governance and charting performance against the budget which is prepared annually. Investment decisions regarding the funds of the trust. The trustees have employed an administration manager to run the charity on a full time basis. The manager books Marine Mammal Medic courses and runs the general administration. The accounts function is donated to the Charity by International Animal Rescue.

Affiliates

Tursiops Trading is the trading company of British Divers Marine Life Rescue; historically, the ‘sales goods’ and external sales of equipment have been passed through this company. However, due to the low volume, this activity has been conducted by the Charity itself.

Partners

International Animal Rescue donates office space to BDMLR and also provides administrative support.

Risk Management

The trustees have prepared a risk assessment document for the charity. This covers risks regarding data, continuity, succession and liability.

The trustees review the major risks to which the Charity is exposed on a regular basis and systems are implemented whenever possible to mitigate these risks. The trustees believe that there is a satisfactory system of internal controls which are also reviewed on a regular basis.

Objectives

BDMLR provides a rescue service for marine wildlife. We rescue many hundreds of seals each year and deliver them to rehabilitation units around the UK. We were the group that tried to rescue the London Whale and we run training courses to train Marine Mammal Medics, which is a nationally recognised course.

Page 2

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Public Benefit

In consideration of The Charities Act 2011 definition of charitable purpose; the trustees of British Divers Marine Life rescue consider that the objectives and activities of the Charity are for the public benefit by supporting the advancement of animal welfare. Activities include:

Review of activities

BDMLR continues to provide the primary emergency response service for marine mammals in the UK. The network of volunteers and equipment stationed strategically around the country are predominantly the first point of call for the authorities, other NGOs and the general public if a distressed marine mammal is reported. BDMLR will coordinate the rescue and transportation to a secondary care facility, if appropriate. To support the rescue work, BDMLR continues to provide marine mammal medic training to interested parties in the UK and beyond.

Callouts for 2022-23 saw a slight drop in callouts. Total callouts were 3055 (year before 3325). This is still a high number – 2021-22 was a record year! The high callouts is largely driven by rapidly increasing awareness of BDMLR, along with the increasingly frequent severe Atlantic winter storms driven by climate change, and apparently the poor health of the East of England common seal population. We have more medics and a really efficient system for calling them, so we are able to get to more animals than before. Also, other rescue services such as the RSPCA divert more callouts to us. The focus has shifted to the NE of England and Yorkshire. Our rescue costs have increased accordingly as seals have to be treated in vet surgeries rather than in rescue centres which are full. This is reflected in higher vet bills and higher volunteer expenses.

England is by far the busiest region for seals and cetaceans. Wales is still not very well covered by medics and we need to work to resolve this. We have a new team in Caithness region of Scotland and we can expect to see more callouts there as we now have the team to respond to them. A new seal hospital has opened near Thurso which should provide some help.

We have had a very busy year at the seal hospital in Cornwall, with 105 pups treated during the year. Credit must go to the Cornish team who have manned the hospital with a stream of excellent volunteers.

Marine Mammal Medic courses in both England and Wales were as busy as usual with 38 courses being held during the year. The new videos of lectures has done a lot to make sure the quality of lectures is the same nationwide. The sales force database has proved its value by allowing the charity to send out renewal reminders automatically by email, which has saved expense on postage. We continue to work on the database, integrating it with the website to remove the need to do so much manual uploading. OceanCare once again supplied a grant for us to employ our own vet for 6 months and we thank them for that.

All in all an excellent year. The charity is in good shape and now has reserves to take us through any difficult patches in the future.

Page 3

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Objectives and Activities in Scotland

BDMLR’s objective is to provide a marine wildlife rescue service throughout the UK, including Scotland. This includes the training of interested parties as Marine Mammal Medics, so that a network of suitably trained volunteers are available around the coast to respond to marine wildlife emergencies.

The emergency marine wildlife response service was available 24 x 7 x 365 throughout the year. The team responded to injured and/or abandoned seals as well as numerous cetacean emergencies.

The structure of the operation in Scotland is that the rescue and training operations are managed by the Scottish National Coordinator (a voluntary post) who reports to the board of trustees. The National and Regional Coordinators liaise between BDMLR and other organisations in Scotland; other NGOs, emergency services, local government departments and other associated parties.

Scottish activities are supported by the administrative office and emergency response phone line in Uckfield, East Sussex.

Income from Scottish activities amounted to £24,039.

Specific costs separately identifiable to the Scottish operation were £25,326.

Future plans

The Trustees intend to continue running Marine Mammal Medic courses and training the Coastguard, Fire service and the general public. The intention is to provide a more efficient service in the future with good coverage over all of the UK. The impact of the COVID 19 pandemic has been dramatic, However the MMO quickly classified our rescue of marine mammals as essential work and classed us as key personnel. Our insurers agreed to continue our insurance cover with the MMO classification. With the relaxation of the various lockdowns our teams found ways to run MMM courses by limiting them to 20 people. We also recorded the lectures and released them on the internet to avoid lots of people crowding together in a classroom. The course now concentrates on the practical element of the course for the whole day which is held outside, thus reducing the chance of infection. Even though restrictions have now been lifted we need to maintain a system that can switch to working with restrictions at any time as COVID is still with us and may well mutate to a more dangerous strain at any time.

Fundraising

Funds are generated from the running of Marine Mammal Medic courses and subscriptions from qualified medics. We also receive some legacies and grants for our work. Our local fundraising groups have been doing an amazing job at raising funds in local areas which are invested in equipment in that area.

Investments

This year due to a combination of the Pandemic, the cost of living crisis and inflation our investments saw a drop of £11k. We have maintained our ethical investment account but are also reviewing other accounts to invest in.

Page 4

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Financial Performance

The Charity’s main source of income is Marine Mammal Medic courses and membership subscriptions. This is reasonably stable year on year, with an increase in subscriptions driven by renewals. The new salesforce database is working well bringing in supporter income, which has increased significantly, and the end of the pandemic restrictions led to a higher number of medic courses. There was a £70k legacy during the year (and another for £1k).

Overall, the income in the year was £397k, a £52k decrease on the previous year, due mainly to higher donations for the new Cornwall Seal Hospital and grants in the prior year, offset by higher legacy income in 2023.

Charitable expenditure increased compared to the previous year at £337k (2022: £283k), and there was an £11k unrealised loss on investments. This resulted in an overall increase to reserves for the year of £50k, leaving a closing reserves fund of £631k (£189k of which is restricted).

Reserves Policy

The Global economy remains precarious, with the hangover from the pandemic and a looming recession. For the UK, the full impact of the pandemic, Brexit, the Ukraine war, energy price increases and inflation remain uncertain. In order to navigate these uncertain times, the charity aims to hold a free reserve of around £400,000. The free reserve held at 31.3.23 is £402,980.

Statement of Trustees’ Responsibilities and Corporate Governance

The Trustees are required to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources including the net income and expenditure of the period.

In preparing these financial statements, the Trustees are required to:-

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed by Alan Knight - Chairman of Trustees Date : 22/11/2023

Page 5

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2023

Notes
Unrestricted
Funds
2023
Restricted
Funds
2023
£
£
INCOME
Incoming resources from generated funds:-
Donations and legacies
- Donations
234,411
30,796
- Legacies
71,000
-
Investments
- Interest
35
-
- Dividends
-
-
Other trading activities
60,053
-
Other
764
-
Total
366,263
30,796
EXPENDITURE
Charitable Activities
Raising Funds
250,396
42,525
- Fundraising Costs
7,152
-

Other
36,510
-

Total
3
294,058
42,525

Net incoming/(outgoing) resources before
other recognised gains and losses
72,205
(11,729)
Net Loss on investment assets
(10,531)
-

Net income/(expenditure)
61,674
(11,729)
Transfer between funds
(4,067)
4,067
Fund balances at 1st April 2022
384,456
197,074

Fund balances at 31st March 2023
442,063
189,412
 Total
2023
£
265,207
71,000
35
-
60,053
764
397,059
292,921

7,152
36,510
336,583
60,476
(10,531)

49,945

-
581,530

631,475
 2022
£
360,753
40,744
3
-
47,685
12
449,197
244,057
4,578
34,782
283,417
165,780
(19,521)
146,259
-
435,271
581,530

The detailed 2022 comparative statement of financial activities is reported in note 2.

Page 6

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

INCOME ACCOUNT

FOR THE YEAR ENDED 31ST MARCH 2023

Notes
TURNOVER

Campaign costs, fundraising, administration
and general expenses

OPERATING SURPLUS
4

Interest receivable and income from investments
SURPLUS FOR THE FINANCIAL YEAR
 2023
£
396,260
336,583
59,677
799
60,476
 2022
£
449,182
283,417
165,765
15
165,780

All amounts relate to continuing activities.

STATEMENT OF COMPREHENSIVE INCOME
Surplus for the year
Unrealised (losses) on revaluation of investments

Total recognised gains for the year
 2023
£
60,476
(10,531)

49,945		 2022
£
165,780
(19,521)
146,259

Page 7

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE) COMPANY NUMBER: 02467689

BALANCE SHEET

AS AT 31ST MARCH 2023

Notes
FIXED ASSETS
Tangible assets
6
Investments
7
CURRENT ASSETS
Stock
8
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within one year
10

NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARITY
Restricted funds
13
Unrestricted funds
Revaluation reserve
Total unrestricted funds
14
TOTAL CHARITY FUNDS
£

30,793
32,549
279,398
342,740
(34,459)
 2023

£
209,189
114,005
323,194

308,281
631,475
189,412
472,115
(30,052)
442,063
631,475		 2022
£
198,055
124,727
322,782
7,777
62,971
231,728
302,476
(43,728)
258,748
581,530
197,074
403,977
(19,521)
384,456
581,530

The company is entitled to exemption from audit conferred by Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements in accordance with Section 476 of the Companies Act 2006.

The trustees confirm that they are responsible for:

The financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.

Approved by the trustees on 22/11/23 and signed on their behalf by:

Page 8

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

1. Accounting policies

a) Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, effective 1 January 2015), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. British Divers Marine life rescue meets the definition of a public benefit entity under FRS 102.

Gifts and donations are recognised as they are receivable.

Income from legacies is recognised at the earliest point at which the amounts become certain.

Income derived from investments in the form of dividends and interest is credited to the SOFA when receivable by the charity.

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

The main categories of expenditure are:-

d) Pension Scheme Arrangements

The Charity makes contributions to a small self-administered pension scheme which operates on a defined contribution basis to provide employees retirement and death benefits. Regular contributions are recognised on an accruals basis and special contributions are recognised in the period in which they occur.

Page 9

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

e) Fixed assets

Fixed assets are depreciated over their expected useful lives at the following annual rates:

Property (Seal Hospital build) 5% Straight line Boats & Equipment 33% Reducing balance Fixtures, Fittings & Equipment 33% Reducing balance Vehicles 33% Reducing balance

f) Investments

Investments are included at closing mid-market value at the balance sheet date with revaluation surpluses or deficits being credited or charged as unrealised gains or losses to the appropriate fund.

g) Fund accounting

The charity maintains various funds in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities (2015)’. These funds, which require separate disclosures, are as follows:

Unrestricted Funds. These are general funds of the charity and are expendable at the discretion of the Trustees in the furtherance of the charitable objectives. The main sources of general funds are donations arising from appeals, grants from trusts and investment income. The main applications of general funds are campaign costs, fundraising costs and related overhead costs.

Restricted Funds. These are funds which are subject to specific objects declared by the donor or which are raised by appeal for a specific purpose. These funds are expendable by the Trustees in furtherance of the specific object for which they were given unless the donor later agrees that they can be applied for a general purpose. Due to the nature of these funds they are accounted for separately from the general funds of the charity.

Page 10

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

2. Comparative Statement of Financial Activities

Unrestricted
Funds
2022
Restricted
Funds
2022
£
£
INCOME
Incoming resources from generated funds:-
Donations and Legacies
-
Donations
243,908
116,845
-
Legacies
40,744
-
Investments
-
Interest
3
-
Other trading activities
47,685
-
Other
12
-
Total
332,352
116,845
EXPENDITURE
Charitable activities
219,277
24,780
Raising funds
- Fundraising costs
4,578
-
Other
34,782
-
Total
258,637
24,780
Net Incoming resources before other
recognised gains and losses
73,715
92,065

Net loss on investment assets
(19,521)
-
Net income
54,194
92,065
Transfers between funds
(8,997)
8,997
Fund balances at 1st April 2021
339,259
96,012
Fund balances at 31st March 2022
384,456
197,074		 Total
2022
£
360,753
40,744
3
47,685
12
449,197
244,057
4,578
34,782
283,417
165,780
(19,521)
146,259
-
435,271
581,530

Page 11

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

3. Resources Expended

esources Expended
Unrestricted
Funds
Restricted
Funds
£
£
Charitable Activities
Campaign costs
262,976
42,525
Support costs
31,082
-
Total resources expended
294,058
42,525		 Total
2023
2022
£
£
305,501
261,703
31,082
21,714
336,583
283,417
283,417

4. Operating Surplus

The operating surplus is stated after charging:-
Administration expenses including:-
Depreciation
Independent examination fees
5.
Staff Costs
Wages and salaries
Social security costs
Pension costs		 2023
£
33,352
2,160
2023
£
84,749
2,772
2,324
89,845		 2022
£
17,199
1,920

2022
£
64,998
1,067
2,133
68,198

No employees received remuneration of more than £60,000 in 2023 (2022: none).

The number of staff to whom retirement benefits are accruing under money purchase schemes is four (2022: three).

The average number of employees during the year was three (2022: three).

Page 12

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

6. Tangible Fixed Assets
Property
Boats &
Equipment
Vehicles
£
£
£
Cost
At 1st April 2022
127,699
171,199
45,676
Additions
-
11,978
25,000
Disposals
-
-
-
At 31st March 2023
127,699
183,177
70,676
Depreciation
At 1st April 2022
2,660
136,495
13,074
Charge for the year
6,385
12,715
11,446
On disposals
-
-
-
At 31st March 2023
9,045
149,210
24,520
Net Book Value
At 31st March 2023
118,654
33,967
46,156
At 31st March 2022
125,039
34,704
32,602
7. Investments
Market value of listed investments at 31st March 2023
Historical cost at 31st March 2023
8. Stock
Stock
9. Debtors
Trade debtors
Prepayments
Other debtors		 6. Tangible Fixed Assets
Property
Boats &
Equipment
Vehicles
£
£
£
Cost
At 1st April 2022
127,699
171,199
45,676
Additions
-
11,978
25,000
Disposals
-
-
-
At 31st March 2023
127,699
183,177
70,676
Depreciation
At 1st April 2022
2,660
136,495
13,074
Charge for the year
6,385
12,715
11,446
On disposals
-
-
-
At 31st March 2023
9,045
149,210
24,520
Net Book Value
At 31st March 2023
118,654
33,967
46,156
At 31st March 2022
125,039
34,704
32,602
7. Investments
Market value of listed investments at 31st March 2023
Historical cost at 31st March 2023
8. Stock
Stock
9. Debtors
Trade debtors
Prepayments
Other debtors		 Fixtures &
Fittings
Total
£
£


36,133
380,707

7,508
44,486
-
-

43,641
425,193



30,423
182,652

2,806
33,352
-
-

33,229
216,004



10,412
209,189

5,710
198,055
2023
2022
£
£
114,005
124,727
144,058
144,248
2023
2022
£
£
30,793
7,777
2023
2022
£
£
2,875
26,138
13,149
20,807
16,525
16,026
32,549
62,971
70,676

13,074
11,446
-
24,520

46,156

32,602

Page 13

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

10. Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security
Accruals and deferred income		 2023
£
11,849
1,751
20,859
34,459		 2022
£
16,255
1,571
25,902
43,728

11. Tursiops Trading Limited

The Charity holds 100% of the issued share capital of Tursiops Trading Limited (100 ordinary £1 shares). In FY 2023, the company was not trading. A summary of the accounts are set out below.

2023 2022
£ £
The assets and liabilities of the subsidiary were:
Assets 98 98
Liabilities - -
98 98
Aggregate share capital and reserves 98 98

Consolidated financial statements have not been prepared for the Group on the grounds that the subsidiary is not material and the costs of preparing Group financial statements outweigh the benefits arising from them.

12. Share Capital

The company is limited by guarantee having no share capital and members having a liability not exceeding £10 each.

Page 14

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

13. Restricted Funds

At 1st April
2022
£
Rescue Training and
Equipment and PR
53,647
Cornwall Seal Hospital
(incl. equipment)
143,427
197,074		 Incoming
Resources
£
24,280
6,516
30,796		 Outgoing
Resources
£
(29,221)

(13,304)
(42,525)		 Transfers
Between
Funds
At 31st March
2023
£
£
3,714
52,420
353
136,992
4,067
189,412

Specific donations were secured to fund equipment, vet support and the seal hospital in Cornwall. See Note 15 for how the remaining fund balance is held.

14. Unrestricted Funds

At 1st
April
2022
Incoming
resources
£
£
General Fund
384,456
366,263		 Outgoing
resources
Unrealised
losses on
investments
Transfers
Between
Funds
£
£
£
(294,058)
(10,531)
(4,067)		 At
31st
March
2023
£
442,063

15. Analysis of Net Assets Between Funds

Analysis of Net Assets Between Funds
Unrestricted
Restricted
£
£
Tangible fixed assets
39,083
170,106
Investments
114,005
-
Stock
30,793
-
Debtors
32,549
-
Cash at bank
260,092
19,306
Other net current liabilities
(34,459)
-

442,063
189,412		 Total
£
209,189
114,005
30,793
32,549
279,398
(34,459)

631,475

Page 15

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

15. Analysis of Net Assets Between Funds continued…

Prior Year
Unrestricted
Restricted
£
£
Tangible fixed assets
17,643
180,412
Investments
124,727
-
Stock
7,777
-
Debtors
62,971
-
Cash at bank
215,066
16,662
Other net current liabilities
(43,728)
-

384,456
197,074		 Total
£
198,055
124,727
7,777
62,971
231,728
(43,728)
581,530

16. Related Party Transactions

International Animal Rescue, of which Alan Knight (Chairperson of BDMLR) is President, provides office space to BDMLR free of charge, and charged £4,800 for bookkeeping costs.

17. Trustees remuneration and expenses

No remuneration or expenses were paid by the charity to any trustee during this year or the previous year.

Page 16

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF

BRITISH DIVERS MARINE LIFE RESCUE (LIMITED BY GUARANTEE)

I report on the financial statements of the charity for the year ended 31st March 2023, which are set out on pages 6 to 16. .

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (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.

Independent examiner’s report

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 registered 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 matters have come to my attention in connection with the examination giving me cause to believe:

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.

Victoria Anderson BA (Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP

Date: 28th November 2023

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