| 2023 | 2022 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | funds | |||
| Notes | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies |
309,503 | 115,352 | ||
| Investment income |
12,546 | 10,971 | ||
| Total | 322,049 | 126,323 | ||
| EXPENDITURE ON | ||||
| Raising funds | 17,995 | 18,839 | ||
| Charitable activities |
||||
| UK operations | 86,682 | 66,921 | ||
| Philippine operations |
107,832 | 58,141 | ||
| UK operations - support | 3,080 | 2,515 | ||
| Total | 215,589 | 146,416 | ||
| Net gains/(losses) on investments |
(7,823) | 18,869 | ||
| NET INCOME/(EXPENDITURE) | 98,637 | (1,224) | ||
| RECONCILIATION | OF FUNDS | |||
| Total funds brought | forward | 1,237,512 | 1,240,958 | |
| TOTAL FUNDS' CARRIED FORWARD | 1,336,149 | 1,239,734 |
| BALANCE SHEET 31MARCH 2023 |
|||
|---|---|---|---|
| 2023 | 2022 | ||
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | |||
| FIXEDASSETS | |||
| Tangible assets | 13 | 352,801 | 165,497 |
| Investments | 14 | 637,537 | 625,653 |
| 990,338 | 791,150 | ||
| CURRENT ASSETS | |||
| Debtors | 15 | 109,842 | 154,585 |
| Cash at bank and in hand | 237,723 | 295,571 | |
| 347,565 | 450,156 | ||
| CREDITORS | |||
| Amounts falling due within one year |
16 | (1,754) | (1,572) |
| NET CURRENT ASSETS | 345,811 | 448,584 | |
| TOTAL ASSETSLESSCURRENT | |||
| LIABILITIES | 1,336,149 | 1,239,734 | |
| NET ASSETS | 1,336,149 | 1,239,734 | |
| FUNDS | 17 | ||
| Unrestricted funds |
1,336,149 | 1,239,734 | |
| TOTAL FUNDS | 1,336,149 | 1,239,734 |
| unrealised investment gains and losses are combined in the Stateme |
unrealised investment gains and losses are combined in the Stateme |
unrealised investment gains and losses are combined in the Stateme |
unrealised investment gains and losses are combined in the Stateme |
nt ofFinancial Activities. | |
|---|---|---|---|---|---|
| DONATIONS AND LEGACIES |
|||||
| 2023 | 2022 | ||||
| Donations | and legacies | 309,503 | 115,352 | ||
| INVESTMENT INCOME | |||||
| 2023 | 2022 | ||||
| Investment | income | 9,808 | 8,691 | ||
| Deposit account interest | 627 | 169 | |||
| Interest on | British Wildlife Centre Limited loan | 2,111 | 2,111 | ||
| 12,546 | 10,971 | ||||
| RAISING | FUNDS | ||||
| Raising donations and |
legacies | ||||
| 2023 | 2022 | ||||
| Newsletter | production, | mailing | and advertising | 12,186 | 12,862 |
| Investment | management costs |
||||
| 2023 | 2022 | ||||
| Investment | advice | 5,809 | 5,977 | ||
| Aggregate | amounts | 17,995 | 18,839 |
| Grant | ||||||||
|---|---|---|---|---|---|---|---|---|
| funding of | ||||||||
| Direct | activities | Support | ||||||
| Costs (see | (see note | costs (see | ||||||
| note 6) | 7) | note &) | Totals | |||||
| UK operations | 85,682 | 1,000 | 86,682 | |||||
| Philippine operations |
107,832 | 107,832 | ||||||
| UK operations - support |
3,080 | 3,080 | ||||||
| 193,514 | 1,000 | 3,080 | 197,594 | |||||
| 6. | DIRECT COSTS OF | CHARITABLE ACTIVITIES | ||||||
| 2023 | 2022 | |||||||
| Rent and rates | 7,415 | 7,000 | ||||||
| Legal and professional | 1,296 | 75 | ||||||
| Printing, stationery, |
telephone | and | postage | 4,305 | 845 | |||
| Office expenses | 5,727 | 4,740 | ||||||
| Bank and credit card charges | 24 | 218 | ||||||
| Insurance | 738 | 688 | ||||||
| Sundries | 183 | 113 | ||||||
| Operational expenses |
105,512 | 72,927 | ||||||
| Rehoming and welfare |
19,808 | 8,867 | ||||||
| Treatment | 39,847 | 24,476 | ||||||
| Depreciation ofimprovements | 4,983 | 113 | ||||||
| Depreciation offixtures | and | fittings | 3,676 | |||||
| 193,514 | 120,062 | |||||||
| 7. | GRANTS PAYABLK | |||||||
| 2023 | 2022 | |||||||
| UK operations | 1,000 | 5,000 | ||||||
| The total grants paid | to | institutions | during the year was as follows: | |||||
| 2023 | 2022 | |||||||
| Wildlife Alliance | 5,000 | |||||||
| Dogs Trust Worldwide | -Ukraine Dogs Fund | 1,000 | ||||||
| 1,000 | 5,000 |
| 8. | SUPPORT | C | OSTS | ||||
|---|---|---|---|---|---|---|---|
| Governance | |||||||
| costs | |||||||
| K | |||||||
| UK operations | - support | 3,080 | |||||
| Support costs, | included | in the above, are as follows: | |||||
| 2023 | 2022 | ||||||
| UK | |||||||
| operations | Total | ||||||
| - support | activities | ||||||
| Bookkeeping | 1,400 | 1,075 | |||||
| Independent | Examiners | fee | 1,680 | 1,440 | |||
| 3,080 | 2,515 | ||||||
| 9. | NKT INCOME/(EXPENDITURE) | ||||||
| Net income/(expenditure) | is stated | after charging/(crediting): | |||||
| 2023 | 2022 | ||||||
| Depreciation | - owned assets | 8,659 | 113 | ||||
| 10. | TRUSTEES' | REMUNERATION | AND BENEFITS |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Wages and | salaries | 53,974 | 44,544 | |||
| Employers | national | insurance | 4,974 | 4,103 | ||
| Employers | pension | costs | 1,199 | 895 | ||
| Staffcosts | in the Philippines | amounted | to f34,397(2022:f16,186). |
| 12. | COMPARATIVES F | OR THE STATEMENT OF FINANCIAL AC | TIVITIES |
|---|---|---|---|
| Unrestricted | |||
| funds | |||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies |
115,352 | ||
| Investment income |
10,971 | ||
| Total | 126,323 | ||
| EXPKNDITIJRE ON | |||
| Raising funds | 18,839 | ||
| Charitable activities |
|||
| UK operations | 66,921 | ||
| Philippine operations |
58,141 | ||
| UK operations - support | 2,515 | ||
| Total | 146,416 | ||
| Net gains on investments | 18,869 | ||
| NKT INCOME/(EXPENDITURE) | (1,,224) | ||
| RECONCILIATION | OF FUNDS | ||
| Total funds brought | forward | 1,240,958 | |
| TOTAL FUNDS CARRIED FORWARD | 1,239,734 | ||
| 13. | TANGIBLE FIXED | ASSETS |
| TANGIBLE FIXEDASSETS | ||||
|---|---|---|---|---|
| Improvements | Fixtures | |||
| Freehold | to | and | ||
| property | property | fittings | Totals | |
| E | ||||
| COST | ||||
| At 1April 2022 | 97,737 | 67,873 | 13,388 | 178,998 |
| Additions | 181,260 | 14,703 | 195,963 | |
| At 31March 2023 | 97,737 | 249,133 | 28,091 | 374,961 |
| DEPRECIATION | ||||
| At 1 April 2022 | 113 | 13,388 | 13,501 | |
| Charge for year | 4,983 | 3,676 | 8,659 | |
| At 31March 2023 | 5,096 | 17,064 | 22,160 | |
| NET BOOKVALUE | ||||
| At 31March 2023 | 97,737 | 244,037 | 11,027 | 352,801 |
| At 31March 2022 | 97,737 | 67,760 | 165,497 |
| Listed | |||||
|---|---|---|---|---|---|
| investments | |||||
| MARKET VALUE | |||||
| At 1 April 2022 | 625,653 | ||||
| Additions | 64,273 | ||||
| Disposals | (46,884) | ||||
| Revaluations | (5,505) | ||||
| At 31March 2023 | 637,537 | ||||
| NET BOOKVALUE | |||||
| At 31March 2023 | 637,537 | ||||
| At 31March 2022 | 625,653 | ||||
| An analysis ofthe | investments | is as follows: | |||
| 2023 | 2022 | ||||
| UK | 258,840 | 232,907 | |||
| Overseas | 378,697 | 392,746 | |||
| Cost or valuation | at 31March | 2023 is represented | by: | ||
| Listed | |||||
| investments | |||||
| Valuation in 2023 |
637,537 | ||||
| DEBTORS:AMOUNTS FALLING DUE %ITHIN ONE YEAR | |||||
| 2023 | 2022 | ||||
| Legacies receivable | 72,572 | 75,263 | |||
| International Wildlife |
|||||
| Coalition | 9,982 | 10,122 | |||
| Other debtors and | |||||
| prep ayments | 3,889 | 2,473 | |||
| BWC Wildlife Limited | 2,778 | 19,444 | |||
| Amounts held by brokers |
8,954 | 34,579 | |||
| Tax recoverable | 11,667 | 12,704 | |||
| 109,842 | 154,585 |
| 16. | CREDITOR | S: AMOUNTS | FA | LL | ING DUE WITHIN ONE | YEAR | ||
|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||
| Creditors and |
accruals | 1,754 | 1,572 | |||||
| 17. | MOVEMENT IN FUNDS | |||||||
| Net | ||||||||
| movement | At | |||||||
| At 1.4.22 | in funds | 31.3.23 | ||||||
| Unrestricted | funds | |||||||
| General fund | 1,137,512 | 98,637 | 1,236,149 | |||||
| Designated Fund - IWCT Philippine |
Dog | |||||||
| Project | 100,000 | 100,000 | ||||||
| 1,237,512 | 98,637 | 1,336,149 | ||||||
| TOTAL FUNDS | 1,237,512 | 98,637 | 1,336,149 | |||||
| Net movement | in funds, included | in | the above are as follows: | |||||
| Incoming | Resources | Gains and | Movement | |||||
| resources | expended | losses | in funds | |||||
| Unrestricted | funds | |||||||
| General fund | 322,049 | (215,589) | (7,823) | 98,637 | ||||
| TOTAL FUNDS | 322,049 | (215,589) | (7,823) | 98,637 | ||||
| Comparatives | for movement | in | funds | |||||
| Net | ||||||||
| movement | At | |||||||
| At 1.4.21 | in funds | 31.3.22 | ||||||
| Unrestricted | funds | |||||||
| General fund | 1,140,958 | (1,224) | 1,139,734 | |||||
| Designated Fund - IWCT Philippine |
Dog | |||||||
| Project | 100,000 | 100,000 | ||||||
| 1,240,958 | (1,224) | 1,239,734 | ||||||
| TOTAL FUNDS | 1,240,958 | (1,224) | 1,239,734 |
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| Unrestricted funds |
||||
| General fund | 126,323 | (146,416) | 18,869 | (1,224) |
| TOTAL FUNDS | 126,323 | (146,416) | 18,869 | (1,224) |
| CAPITAL COMMITMENTS | ||||
| 2023 | 2022 | |||
| Contracted but not provided for in the financial | statements | 133,597 |