REGISTERED CHARITY NUMBER: 1001595
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2022 for The Wild Aid Foundation Trust
AJW Accountancy 53 Moorside Road Brookhouse Lancaster Lancashire LA2 9PJ
The Wild Aid Foundation Trust
Contents of the Financial Statements for the Year Ended 31 October 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 12 |
| Detailed Statement of Financial Activities | 13 |
The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
The trustees present their report with the financial statements of the charity for the year ended 31 October 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1001595
Principal address
The Hive Halton Mill, Mill Lane Halton Lancaster Lancashire LA2 6ND
Trustees
Mr J Hodges Ms. Claire Naisby Ms. Sarah Mason Mr G Stoker
Independent examiner
AJW Accountancy 53 Moorside Road Brookhouse Lancaster Lancashire LA2 9PJ
OUR CHARITY'S ACTIVITIES BETWEEN NOVEMBER 1st 2021 AND OCTOBER 31st 2022.
In order to achieve the objectives set out below the Trust carried out the following programmes of work in the financial year. However, from April 2020 onwards, due to the Coronavirus crisis, much of our work was curtailed.
Our main income stream is through face-to-face fundraising. Between November 2021 and the end of October 2022 our fundraising capacity maintained between 65% - 75% capacity thereafter. Our charitable work has been adapting to the changing circumstances post Covid-19 pandemic. The nature of our charitable work in the community had been restricted with a reluctance to deliver our workshops in schools. A number of organised events and shows that we would attend ceased functioning. However the charity was able to deliver outdoor educational based sessions in the school year (Summer term 2021) and we were invited to deliver community workshops in schools for the 2023 period. In late October 2022 WildAid reengaged collaboration with a prison education provider with the aim to deliver an environmental education programme for incarcerated young offenders.
During late 2021 to early 2022 the trustee Board recruited three new trustees to the board which was part of a process of changing the formal structure of the Trust from a registered charity to a Charitable Incorporated Organisation (CIO). The trustee board have been able to review and strengthen the charity’s governance in order to start the formal structural changes for the alignment of the charity’s objectives for the public benefit.
The charity manager had been able to successfully fundraise £20,000 from the Idris and Margaret Jones Foundation to develop and begin to deliver community workshops for the benefit of wildlife and people and a further £1235 from an Aviva Crowdfunding campaign. In addition to delivering practical conservation work
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The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
with Wyre Council during 2022, leading and developing community project proposals, updating and strengthening policies and procedures, and managing the charitable objectives of the charity which included managing fundraising campaigns for the wildlife rescue community.
1.0 Structure, Governance and Management
1.1 Recruitment and appointment of new Trustees
Trustees who are elected from the local community.
1.2 Organisational structure
WildAid is governed by a Trustee board, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustee’s carry the ultimate responsibility for the conduct of WildAid and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum 4 times per year, including an AGM, and delegate the day to day operations of the organisation to the Charity Manager. The Trustee board is independent from the senior management.
1.3 The methods adopted for the recruitment and appointment of new trustees:
Adopting new Trustees follows protocol and guidance administered from the Charity Commission and the charity’s governing document, a deed of trust which constitutes an unincorporated charity.
1.3.1 Who will do the recruiting and how long will it take:
- Recruiting Trustees is administered by the Charity Manager and will take place throughout the year.
1.3.2 How and where you advertise the position:
- A role description is available for the trustee role which describes the skills and experience needed for the role. Positions for Trustees are advertised via a volunteer recruitment organisation: Reach volunteering: www.reachvolunteering.org.uk
1.3.3 Criteria for shortlists and interviews:
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WildAid follows advisory guidelines administered by the Charity Commission. This examines the eligibility for the role of a new Trustee by law and those restrictions based on the governance and structure of the charity.
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The WildAid trustee board will interview the applicants suitability for the role.
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Wildaid will also carry out a Disclosure and Barring Service check for any new Trustees who may work with children or vulnerable adults.
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Potential trustees will sign a declaration form to confirm that all necessary checks have been made and they can legally accept the appointment.
1.3.4 How you will help new trustees understand the role:
- New Trustees are provided with a comprehensive induction to the charity and the work of WildAid. A new Trustee will receive a guidance / information pack as part of the recruitment process. At this stage a new trustee will also be asked of any particular guidance or training they need to fulfil their commitment. Contacts of all Trustees and contact staff are also administered providing a network of contacts for a new Trustee.
2.0 Risk Management
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The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Charity Manager has worked on a Risk Management exercise. The trustees recognise that any major risks to which the charity is exposed needs to be reviewed and systems put in place to mitigate those risks. To that end, the Charity Manager is continually monitoring and managing the risks to mitigate any key risks.
Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
2.1 Independent examiner
Andrew Woodcock (AJW Accountancy) represents WildAid as independent examiner for the charity.
3.0 Objectives and Activities
The charity’s purpose is:
- To advance the education of the public in the subject of wildlife education and conservation. Our clients inform us that without our services young people would not be as informed to build a positive relationship with the natural world. This is especially important to our work since the link between animal welfare and young less-informed people is well demonstrated.
Our work primarily engages with young people, especially the most disadvantaged from across Lancashire, South Cumbria and surrounding areas. By delivering curriculum linked and flexible learning workshops, practical outdoor sessions and events, with education authorities, community groups and partners, the impact of our work reinforces positive stewardship to young people about the natural world and is influential in providing a healthy benefit for wildlife welfare and social engagement.
- To relieve the suffering of animals and birds of any species who are in need of care and attention and in particular to provide or maintain refuges, animal sanctuaries or hospital or other facilities for the reception and care of unwanted animals and birds of any species and the treatment of sick or ill treated animals or birds until their eventual release back into the wild or otherwise.”
We have a small capacity to support wildlife and rehabilitation across the UK by providing resources that will enable rehabilitators to provide the best care for injured, orphaned and displaced wildlife.
3.1 Volunteers
The charity receives help and support in the form of voluntary assistance in encouraging public participation, advising the public and administering the charity. Our volunteers contributed approximately 100 hours of work during 2021/2022. Between the term November 1[st] 2021 to October 31[st] 2022 WildAid had received the following volunteer enquiries and request for an internship:
Volunteering: 4
4.0 Achievements and Performance
WildAid offers the residents of Lancashire, South Cheshire and their surrounding areas a high-quality education service across all key stages and tertiary institutions. In addition the charity provides a range of outreach projects and a service to answer generalist enquiries regarding environmental and wildlife welfare for its beneficiaries.
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The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
During the 2020/2021 WildAid (November 1[st] 2021– October 31[st ] 2022):
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Delivered workshops to 410 primary school pupils across Lancashire.
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In collaboration with local authorities and community groups delivered workshops for 170 primary aged children across the Northwest.
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100% of our primary aged activities have been delivered in areas as identified on the index of multiple deprivation.
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100% of our tertiary and secondary aged workshops have been delivered in areas as identified on the index of multiple deprivation.
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0% of our public workshops have been delivered in areas as identified on the index of multiple deprivation.
The areas providing direct engagement within institutions remain the highest areas offering a rewarding experience for our beneficiaries. Whilst having a part time charity manager and a small number of volunteers there has been an increased pressure to see beneficiaries with demand continuing to exceed resources.
The community profile shows that the clients engaging with WildAid education activities live in the Blackpool and Accrington area.
WildAid offers support to small, independent wildlife rescue and rehabilitation centres. WildAid aims to deliver between 3 to 4 fundraising challenges throughout the year with efforts to fundraise for these centres. Fundraising challenges provide resources such as hospital equipment, rescue equipment, enclosure builds and training provision. Despite the financial impact of our fundraising efforts, due to the Covid-19 pandemic, we have been able to administer our commitment to our fundraising challenges for the 2021-2022 period.
Unrestricted funds can be used in accordance with the charitable objectives, where our clients have received educational gains at no charge to them, at the discretion of the Trustees.
5.0 A Summary of the Main Activities of the Charity During the Year 2021/22
5.1 Policy and procedure
WildAid has fulfilled the following administrative achievements:
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Complied with legal obligations to maintain a child protection and safeguarding policy including Disclosure and Barring Service system.
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Maintained Volunteer role descriptions, volunteer policy and volunteer application process.
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Complied with good practice and high standards to maintain a complaints and disciplinary procedure and policy.
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Actioned and completed risk assessment procedures for all activities and roles.
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Complied with legal obligations to maintain an Equal Opportunities Policy.
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Complied with legal obligations to maintain a cookies policy.
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Complied with legal obligations to maintain a data protection policy.
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Complied with legal obligations and good practice to maintain a fundraising policy.
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Complied with good practice and high standards to maintain a cash handling policy.
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Complied with good practice and high standards to maintain a Financial Management and Accounting Policy.
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Complied with legal obligations, good practice and high standards to deliver a contract with WildAid Fundraising Ltd.
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Complied with good practice and high standards to maintain a bullying and intimidation policy.
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Complied with good practice and high standards to deliver a reserves policy.
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Instructed AJW Accountancy to administer an independent examination of the charity’s accounts.
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Administered quarterly Trustee meetings and one AGM.
`
All policies and procedures are regularly monitored and updated.
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The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
The Trustees have paid due regard to the Charity Commissions guidance on public benefit in deciding the activities undertaken by the charity during the year. The Trustees are satisfied that the information provided in the report and accounts contained therein meet the public benefit reporting requirement.
5.1.1 Volunteers
The charity receives help and support in the form of voluntary assistance in encouraging public participation, advising the public and administering the charity. Through the delivery and advertising of our Volunteer Recruitment package WildAid has received interest from five volunteers who are keen to participate in WildAid operations as and when opportunities arise. Three of the volunteer enquiries had been productive to become operational during 202/2022.
5.1.2 Publicity and promotional material
Our website continues to provide relevant material of interest. Wildaid has produced new publicity material for the fundraising company. We continue to use social media including Facebook, Twitter and Instagram to promote our work and provide interest.
5.1.3 Fundraising
We have been able to conscript evidence of the need of our services based on evaluation following our educational activities as well as responses from networking with the community via community fundraising. This evidence is being used to apply for relevant fundraising grants and fundraising opportunities which will enable our community based work to deliver our objectives. The Charities Aid Foundation (CAF) continues to be the main donor organisation whereby donors can offer donations for our charitable objectives: www.cafonline.org
6.0 Financial review
All necessary steps shall be taken to ensure that at no time within a 3 month period would it be possible for the cessation of one or more funding streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value service. In reviewing the potential costs that could arise should a significant reduction in income be incurred, the Trustees have determined that 'free' reserves should be maintained equal to three months operating expenditure.
7.0 Principal funding sources
The directors extend their gratitude to WildAid Fundraising Ltd who have continued to support the core operating capacity of the charity.
8.0 Investment policy and objectives
Apart from retaining a nominal amount in reserves each year, most of the charity's funds are to be spent in the short term, resulting in there being no funds for long term investment.
9.0 Future Developments
WildAid aims to continually improve access to its service for beneficiaries. The charity is continually identifying new sources of income generation and continues to lead on, collaborate and establish partnerships to continue the delivery of the charity’s services.
9.1 Strategic
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Complete conversion of our status from an unincorporated charity into a Charitable Incorporated Organisation.
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Review and set Aims and Objectives annually.
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The Wild Aid Foundation Trust
Report of the Trustees for the Year Ended 31 October 2022
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Projects and Programmes ~ Review existing projects and amend / enhance / improve as necessary ~ Secure continuation funding for existing and new project activities.
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Ensure wide consultation with the broader local community to help influence current and future programmes, projects and activities.
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Keep under review the make-up of the Management Committee in terms of community representation and relevant skills.
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Continue to recruit new Trustees.
Approved by order of the board of trustees on: April 1[st] 2023
and signed on its behalf by: Jonathan Hodges
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The Wild Aid Foundation Trust
Independent Examiner's Report to the Trustees of The Wild Aid Foundation Trust
I report on the accounts for the year ended 31 October 2022 set out on pages six to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's 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 required.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the 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 statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
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have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AJW Accountancy 53 Moorside Road Brookhouse Lancaster Lancashire LA2 9PJ
Date: March 2023
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The Wild Aid Foundation Trust
Statement of Financial Activities For the Year Ended 31 October 2022
| 31.10.2 1 ~~0~~ |
31.10. 20 ~~1~~ ~~9~~ |
||||
|---|---|---|---|---|---|
| Unrestricte d |
Total | ||||
| fund | funds | ||||
| INCOMING RESOURCES | Notes | £ | £ | ||
| Incoming resources fromgenerated | |||||
| funds | |||||
| Voluntaryincome | 32,538 | 17,030 | |||
| Activities forgeneratingfunds | 2 | - | - | ||
| Incoming resources from charitable | |||||
| Activities | |||||
| Fees for services | 60 | 0 | |||
| Total incoming resources | 32,598 | 17,030 | |||
| RESOURCES EXPENDED | |||||
| Costs ofgenerating funds | |||||
| Costs ofgeneratingvoluntaryincome | 16,198 | 15,329 | |||
| Fundraising trading: cost of goods sold and other costs |
- | ||||
| Charitable activities | |||||
| NET INCOMING/(OUTGOING) RESOURCES |
16,400 | 1,701 | |||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 11,232 | 9,531 | |||
| TOTAL FUNDS CARRIED FORWARD | 27,632 | 11,232 | |||
| Fees for services | - | - | |||
| Donations | - | - | |||
| Governance costs | 400 | 400 | |||
| Total resources expended | 16,598 | 15,729 |
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The Wild Aid Foundation Trust
| 31.10.22 | 31.10.2 1 |
||||
|---|---|---|---|---|---|
| Unrestricte d |
Total | ||||
| fund | funds | ||||
| Notes | £ | £ | |||
| FIXED ASSETS | |||||
| Tangible assets | 5 | - | - | ||
| CURRENT ASSETS | |||||
| Stocks | 6 | 1,600 | 1,600 | ||
| Debtors | 7 | - | - | ||
| Cash at bank and in hand | 24,832 | 8,834 | |||
| 26,432 | 10,434 | ||||
| CREDITORS | |||||
| Amounts fallingdue within oneyear | 8 | (400) | (400) | ||
| NET CURRENT ASSETS | 26,032 | 10,034 | |||
| TOTAL ASSETS LESS CURRENT LIABILITIES |
26,032 | 10,034 | |||
| NET ASSETS | 26,032 | 10,034 | |||
| FUNDS | |||||
| Unrestricted funds | 9 | 26,032 | 10,034 | ||
| TOTAL FUNDS | 26,032 | 10,034 |
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The Wild Aid Foundation Trust
The financial statements were approved by the Board of Trustees on ………………. and were signed on its behalf by: Jonathan Hodges Trustee
| The notes formpart of these financial statements | |
|---|---|
| 1 . |
ACCOUNTING POLICIES |
| Accounting convention | |
| The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. |
|
| Incoming resources | |
| All incomingresources are included on the Statement of Financial Activities when the charityis legally | |
| Entitled to the income and the amount can bequantified with reasonable accuracy. | |
| Resources expended | |
| 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 directlyattributed toparticular | |
| headings theyhave been allocated to activities on a basis consistent with the use of resources. | |
| Grants offered subject to conditions which have not been met at theyear end date are noted as a | |
| commitment but not accrued as expenditure | |
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The Wild Aid Foundation Trust
Tangible fixed assets
Depreciation is provided as the following annual rates in order to write off each asset over its estimated useful life. Equipment - 25% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realizable 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
2 ACTIVITIES FOR GENERATING FUNDS
.
31.10.22 31.10.21
Sale of merchandise - -
Notes to the Financial Statements – continued For the Year Ended 31 October 2022
3. TRUSTEE’S REMNUNERATION AND BENEFITS
There were no trustee’s remuneration or other benefits for the year ended 31 October 2022 nor for the Year ended 31 October 2021
Trustee’s expenses
There were no payments made in the year to reimburse expenses incurred on behalf of the charity.
4. STAFF COSTS
31.10.22 31.10.21 31.10.22 31.10.21 - -
Wages and salaries -
The average monthly number of employees during the year was as follows:
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The Wild Aid Foundation Trust
| No employees received emoluments in excess of £60,000. 5. TANGIBLE FIXED ASSETS Equipment £ COST At 1 November 2021 - Additions - Disposals - At 31 October 2022 - DEPRECIATION At 1 November 2021 - Charge for theyear - Depreciation on disposals - At 31 October 2022 - NET BOOK VALUE At 31 October 2022 - At 31 October 2021 - 6. STOCKS 31.10.22 31.10.21 £ £ Stocks 1,600 1,600 Notes to the Financial Statements – continued For the Year Ended 31 October 2022 7 . DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.22 31.10.21 £ £ Trade debtors - Other debtors andprepayments - - Tax - - 8 . CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.22 31.10.21 £ £ Social securityand other taxes - Other creditors - - Accrued expenses 400 400 |
|
|---|---|
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The Wild Aid Foundation Trust
| The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | The Wild Aid Foundation Trust | ||
|---|---|---|---|---|---|---|---|---|
| 9 . MOVEMENT IN FUNDS Net ~~movement~~ |
||||||||
| 9 . |
MOVEMENT IN FUNDS | Net | ||||||
| ~~movement~~ | ||||||||
| At 1.11.21 |
In funds | At 31.10.22 | ||||||
| £ | £ | £ | ||||||
| Unrestricted funds | ||||||||
| General fund | 10,432 | 16,000 | 26,432 | |||||
| TOTAL FUNDS | 10,432 | 16,000 | 26,432 | |||||
| Net movement in funds, included in the above are as |
||||||||
| follows: | ||||||||
| Incoming | Resources | Movement | ||||||
| resources | Expended | In funds | ||||||
| £ | £ | £ | ||||||
| Unrestricted funds | ||||||||
| General fund | 32,598 | (16,598) | 16,000 | |||||
| TOTAL FUNDS | 32,598 | (16,598) | 16,000 | |||||
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The Wild Aid Foundation Trust
| Detailed Statement of Financial Activities | Detailed Statement of Financial Activities | Detailed Statement of Financial Activities | Detailed Statement of Financial Activities | Detailed Statement of Financial Activities | Detailed Statement of Financial Activities | ||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| ~~Charitable activities~~ | ~~-~~ | ~~-~~ | |||||
| Governance costs | |||||||
| Accountancy | 400 | 400 | |||||
| Fees and subscriptions | - | - | |||||
| Total resources expended | |||||||
| For theyear Ended 31 October 2022 | 17,371 | 15,829 | |||||
| 31.10.2 2 |
31.10.21 | ||||||
| INCOMING RESOURCES | £ | £ | |||||
| COVID Grant | - | - | |||||
| Voluntary income | |||||||
| Donations | 32,538 | 17,030 | |||||
| Activities forgenerating funds | - | - | |||||
| Sale of merchandise | |||||||
| Incoming resources from charitable activities | |||||||
| Fees for services | 60 | - | |||||
| Total incoming resources | 32,598 | 17,030 | |||||
| RESOURCES EXPENDED | |||||||
| Costs ofgenerating voluntary income | |||||||
| Event costs and advertising | 900 | 1,400 | |||||
| Subcontractors Wages |
12,057 | 11,520 | |||||
| Bank charges | - | - | |||||
| Rent,rates and water | 1,342 | 1,010 | |||||
| Insurance | 635 | 705 | |||||
| Printing, postage and stationery | - | - | |||||
| Telephone Sundries |
343 - |
358 - |
|||||
| Travel and accommodation | 313 | - | |||||
| Accountancy Depreciation of equipment |
400 |
400 - |
|||||
| Website / software | 477 |
336 | |||||
| 17,567 | 15,729 | ||||||
| Fundraising trading: cost ofgoods sold and other costs | |||||||
| Purchases | 130 | - | |||||
| Charitable activities | |||||||
| Consumables | - | - | |||||
| Grants to institutions | - | - | |||||
| Net(expenditure)/income | 16,000 | 1,301 | |||||
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The Wild Aid Foundation Trust Page 17