REGlStERED COMPANY lyuBIB￿. 02618167 (E￿gland and Walts) REGISTERED CHARTTY NUIKBER: 103i381 CHARITY OklMISSION REPORT OF TRUSTEES AND UNAUDTfED FIN AL STATEMENTS FO YEAR ENDE MARCH 21124 FOR INTERNATI A COMP AL IV[[￿l￿FE COALITION TRUST NY Lri¥irrED BY .4RAf4TEE FI CRT LioJTt Flat24 Weiliwia Court Close BrigbtO]L East Sus5¢ BNI 6TD INTERNATI NAL WILDLEFE COALITION TRUST NTE FOR THE YEAR ENDED 31 MARCH 21n4 Psge RepDrt ofihe Trn5tee5 I to 5 St#ttmellt of Trusteey, R&spoM$lbllltl llld¢p¢rtd¢nt ExarniDer's Report Statement of Flnalleknl AetlFhles Balao¢¢ Sheet 9 to 10 Not£s to the FinaDtial St#teme*ts 11 to 19 LIF OALTrtON TRUST GISTERED NUMBER: (Tr261816 REFORT OF THE TRusfEES The trustees Thho are al￿} directors of the charty for the purposes of the cowa￿¢5 Art 2006, Present their w with the financial statements of the ¢hm for the )'ear ended JI March 21r24. The Éru5k¢s have adopted th¢ provisioDS of Accounting and Rep)rtit)g by Clarities.. Staierneut of Re¢omtDended PraCt￿ce applicable to cbatitiES P￿￿1[￿, their accoullts itL a£cordanc£ withthe Fiwcial RwEtttg Stand￿1 4)p]ic&ble iti the UK and Republie of Trelalld (FRS 102) (efftctive l January 2019). OWEcfivES AND AcfiviTIES Objectiyd and aim$ The objects of thE Charity are: {a) To advan¢¢ education foT the pub]ic bEDefiL ill partirular by: (i) ullderfakin& fi]nding al￿ supportiDg rd*arch. nat*)tJ81ty aDd iDternationally in 8Jl fields a&gxith with the ￿or&I attd lifr sciences bear dire¢ttyor I￿dE[C£t￿ oll witd species of tlora and fs]w" (ii) undertakin& fundiTLg aDd SUP[￿mg the prep3taÉion alld di&￿]01¢10n of educational ￿￿18[S prowma8, (Th) Topromote for the public bwefit the conservatioll alldprow*)n of tlora alld f#uw naÉioMal]y and inkrnatiollally in parhculdr, by Undertaki￿ fulldD)g the d¢v¢1(v￿¢tht 8nd jj)pkJne￿tat10tt ofpro8tamnM th presC￿e th¢ llaturni integrity of ecolwcai systems and th¢ir specific aDJ i]￿[￿dUal ¢onstill￿nts. (c) To promotr for thc public Ixoefjt itk particulw by Lmdayakll￿ fimding and supportiU8 rkitionally aDd internationalty, the prevention of th¢ illegal tradc ofaniroa15 for ¢On$wtio￿ ￿]njal abuse and ge5) are li￿ed IM pagc 4. The subsc¥thrs to the MetLorJDdum arr tbE first Trustees of the Ch￿lry, alld when ¢omplet¢ the Board shall not b¢ le55 than 3 but st￿71 not be subject to any ]nLxttDwn. The Board of Tntstet5 h&s tspower to appoTnE members of th¢ board eith¢r to fill a ¢a9]￿ vacuncy or as addition to th¢ board by tllajority vote. All Trustees shall be e]ignbl¢ for r¢-¢l¢thon. Prospective Trnsttts 3rE Trquired io ¢ortsider Ththether tbere would be aDy wssibk conlli¢ts of illt¢r¢gt if they were apwintrd &8 a ThL8tee. The existTng Trustees and the Chief ￿ecutiVe Offi¢er ¢nsurc that any p￿￿ctive Tru5te¢ nder5tth the purrK*s ana aitDS of the C￿lty. Wtll as th¢irbroader d￿e￿ and Tesponsibiliti¢s as Trustees. Organi5ational str4]rture In tern￿ of organis￿l0n4] strKtUTE th¢ trll5EE6S are resrK)Dsible for th¢ strategir directiiyn of djc chartty aionly Tr Chief E¥ecutiv¢ is respoThsible for the dty to dty Managu￿ of the charity. r¢￿rtIng otj progres5 to the T]ustees at the 8theduled trust￿￿, Jneeti Wider network- Iwcr PhlllppbAa5 Tbe Compaoy 5tt ill the Philippilles is ￿ akwciarai aD]ll￿1 Wel(¥￿ organi￿￿0￿ Called IWCT Philippi￿¢$ , wbirh is lty and legally regi5tetrd in accord&￿e Filipino la]v. Riskmanagememt The trust￿ bave a duty to Idts)tify and Tevi¢w the ri*$ to which th£ cbarity i5 ¢XP05rd a￿d to ets5ll￿ 8ppropriate cothtrols aTr in placets provideYwouab]e a$5urw ¥gwt andernjr. REFERENCE AND ADMtNISTRATIVE DETAtts Registered Cornpany 02618167 (Englalld alld Th'ale5) R¢gistervJ C]urity number 1035381 Reglstered offLf¢ 141a HsglL Street Edenbrid8e Kent TN8 SAX J R Hawkridge J D Ma5t¢r D F Mills MTSF M Lindsay-Hills Comparty Secr¢t2ry J R HawkTidge ATTONAL WILDLIFE N TRUST GISTERED ER. 026181 F THE TRU TEES FOR THE Y￿R E￿￿ED 31 MAR REFERENCE AND ADMINISTRATIVE DRTAILS Indtpendent KKamlll¢r Christopher RDbert T￿tr FCA DChA FCIE FI CRT Litnited FIat 24 welliD￿0￿1& Collrt Latne Close BrÈghton East Sussex BNJ 6TD Overseas Add￿￿$ IWCT PhilippiD¢S 56-A Wilson Bl8 Rikd I Project 6 Q￿Z0￿ City 110 Philippines Batsk¢r5 ROY￿ BaDk ofkodand 117-119 North End Crt)ydon sL￿rtY CRO ITL Investment MaDagers TilTL¢y GroL4) 6 CIL¢strtfield Gatdell5 WIJ5BQ Apwoyed byorder ofthe boa￿ of trust￿ on......-...._.. .._.... ..........._.... alld SIgD￿ w itsbebalf by. J R Hawkridge- Tn INfERNATIOIYA ON TRUST srATEMENT OF TRUSTEES. RESPONSIBILrriEs FOR THE Y£ARENDED 31.MaRCH ? The trost¢65 (who also the dir¢cknrs of Jnl¢rn*i￿al Wijdlife Coalition TDJ5t for th2 Putposes of Comp￿LY law) a r￿pOnsI1)It for prepaTiD8 the Re￿)rt of the TTU5tee5 and th¢ fiDallctal statements in &rwrdall￿ Thith app]icablc law and Utiited Killgdom Ac¢ouDting Slalldards Iunited Kingdom Gelle￿Ity AcceptuL A¢coulltll￿ Practice). CollLPally law requires the tsi]swsto prepare firtanc￿l staternents for each firtallcial year wthich give a true alld fair Yiew of the state of affai￿ of th¢ charitsbl¢ conwany a￿d of the inc4)miog ￿s0￿￿£S alld appiic*ion of resourc4 in¢lwling the 1￿come and eX￿)￿l¢ure, of thE cljaritable cornrAny for that P¢fMMJ. kn pttparing tIu>5e financi&l statoment4 the truste£s or¢r¢qullYdto sel¢¢t suirable a¢&Truntllig poticies and then tppty them Cl￿SiSt¢j￿ty. otJs¢rve tbe llleth￿S aDd prillciples iD the Charity. SORP; . make judgemellts a￿d estimates that are rtr&g)nabl¢ •Jdpnulelll" prepare the financial StateM¢￿ts on the goiDg coJKeEn Iksis un1ts5 it is iTvrff(wiate tQ PTesurn¢ that ihc tharitablB Gompany will ¢ODtinue LD busitM& The DWStee$ 9xe re4)onsAble for kc¢piDg prorKr aeLXM]thg records Twhich di%iose with ffasonable acC￿cY at ally tiE￿e the fillallcral position of the charitable comp8nv and to ¢nabl¢ the￿ to ￿LsUrE the fjnanria] stotem¢nts ¢Dmply with the Companies Act 20(￿. They are also responsible for Safeguardll￿ the ass¢ts of the Ch￿Itable ¢onwany and hence for taking reasonable steps for the wevetltion and detection of fraud other irwularities. Pw6 )EPENDENf ExA￿frNER's REPORT TO THE TRUSTEES OF ALrri ST CISTERED NUMBER: 0261816 Indep¢nd¢nt examin¢r'$ reporl to the trnslees ofilltsrn*¢long1 Wudllfe Coalltlon Trn8t Cthe compa￿,) I r¢porr w the charity trus*es onmy tx8tDits￿Oll oftht&t4)uttL4 of the C￿Y foT the year ended 31 Mar¢b2024. R£sponsiThilities aDd basis of report As ttL¢ GhaTity's ttustees of the Company {aDd also its ditE¢toJ3 fortbe purposes of cottu)￿Y law) you ar¢ Tespon5ible IOT tILe preparatiott of tbe a¢¢ounts in a¢¢orth¢e with the requirements of the Compaoies Act 2006 Dbe 2006 Act). Having 5ati5ficd m)Eclf that the arrouDts of th¢ ComEMny ar¢ not required ￿ be 8udit¢d Part 16 of the 2006 Act and areoligil)le for independent examittatl0￿ I re￿rt in re4￿¢ of my eX￿nIna110Th of your charitys a% &qtried out under Section 145 of tlje Clwities A￿ 2011 (Ihe 2011 ACY). In Canyinur ollt my exaTtLiDation L havr fgllDwed the Directio￿ given bythe Charity CtimD)i&%ioll unthr Swxion 14515) (b) of the 2011 ACL Indtptndent examlMer'$ statentent I have ¢omplete4 my ex8minatso)L I ¢ODfimi that no matters have cojllc lo my an¢ntion collne£tion widi the eXa￿lDatIOngIvlllg me cause tobelieve: records were not ill respect of the ￿qUirEd by SKtion 386 of the 2006 Act. or the accounts do not acco￿ with records; or the accouDts do Dot compty the a¢¢ouniiDg requir¢ments of Scctioll 396 Dr the 2(K16 Act othw thaa ally requiremeni that the aLYoullts give a trlle th)d fatr view which is tLoI a rnatter wtssideted as part of an iudependeni the aCCo￿ts be¢rt pYq)aEtd XCorda￿ Mylh thc methith and prittcipl&8 of the Statem¢nt of RecoTmended P￿￿1¢e for accounting and r¢w)tllug by charities (applicable to charities prepaFing their accotmts in accordanc* wid) the Finla￿Cial Rewting Standardappli¢able in the UK aThdRepllblic of fre18nd (FRS 102)). I fOD¢erns and bave cottte across no other matteES in with the &xamiD8tion to whidl attzntioll should be thEFm Ilus report in order lo eDablt of the ac£ow&ts tobe reache Chr5Stopher Rob3rtTyletr FCA DChAFCLE FI CRT Limit¢d Flat 24 Wellillgtomia Court Laine Close BrigbtoD Fast S BNI 6TD Page 7 IJFE COALJTI RUST STATEMEwf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 hIARCH 2024 2024 2023 Totsl fimds UnreslTiCttA fimds Notes INCOME AND ENDOWMEPn FROM DoDations and legacies 109.126 309.503 14,571 12,546 Total 123.697 322.049 EXPENDITURE ON RaisiDg fimds I8,￿3 17.995 Charitable #rtiyitiCS 82,778 145.880 86,682 107,832 3,080 Philippine opeyatioiis UK o￿atioDs. SUPPOrt Total 251.071 215,589 N¢t gainslOoss¢s} on inv¢slJn¢nts 40,652 (7.823) NET JNCOMEI(KXPENDTrtJRE) (86,722) 98.637 RECONCILLATION OF FUNDS Total ftmdsbrought forw8rd 1,336,149 1.237,512 TOTAL FULYDS CARRIED FORWARD 1249.427 l J36.149 The wt¢¥ f¢)Trn of the5r 5￿t￿￿entS II¥TERNAT WILDLIFE COALI TRUST EGVSfERED NUMBER: I)261816 BALANCE sI￿T 31 MAR 2024 2023 Unre5trie(ed funds *iJnds Notrs FIXED A&SETS Tan￿ble a￿ets tnve5ttDe] 13 14 344.143 742,527 352.801 637,537 ,086,670 990.338 D6btOJ5 Cash at bat￿ aDd in hand 15 42,040 127.417 109.842 237,723 169,457 347,565 CREDITORS An￿ll￿ts ￿ll]llg due withity one year 16 {6,700) (1,754) NET CURRETr4T ASS I6L757 345,811 TOTAL A&SETS LE&S CURRENT LIABILITIES 1.249.427 1,336.149 NET ASSETS 1249.427 l J36.149 FULYDS U]￿estriCtEd fi]llds 17 1249.427 1.336.149 TOTAL Fuf4DS 1249,427 1,336,149 The rlhYitabl¢ Con￿allY 15 elltitkd from ￿dit UDder Section 477 ofthe Companies Act 2￿)6 foi the y ended 31 M8rclL2O24. The nwnbets have not required the c￿pa￿Y lo obtain atL audit of its fiDaDC1￿ Ststet￿ for the J¢ar end￿1 31 March 2024 ar¢tsTdan£e with See￿￿ 476 of the Companies Act 2006. The trostees a¢knowled8e theirwonsiTr)iIitie5 for (a) e4wiring that the charitablE company keep5 acrA)unting rtcords that c(hnpty Soctions 386 and 387 of th¢ Colljpdnies A¢t 2006 aud preparing fioan¢ial Ststen￿ whith give a tn* and faw view of ￿ slate of affairs of the ch&ritable company as * the C[￿ of tach financial year and of its surplu5 or deficit for each fill￿1￿1 v¢w in aocoTdantt with the reqllTrTherts of Sections 394 al￿ 395 which oth¢nYis¢ comp]y with the requiments ot the Companies Act 2(X)6 relatin8 ￿ fuMDCia] 5[at￿[l¢llts. so fw as ¥plicable w th¢ charttsble cornpall5'. Ib) orttinuRd... DITE(l￿ATIONAL WILDL ALITION TRUST GISTERED NUMBER: 0261816 BALANCE SHEET- eontinued 31 MARCH 2024 fiDatLcial stat¢DWmts have beell prepsrell in accorthnce with the provisions applic4bl¢ to cbaritable CQTnpanies subject to the small cO]n￿l&s regtme. Th¢ fiuaDcial $￿ements *ETe approved by the Board of Tnrtees and ￿￿orise￿J for i&sue .. and were Sigll￿ on its behalf by. J RHawkridg¢. T￿￿te< Pag¢ I AIYTE TIONAL WILDLIFE COALITiof4 TR N(yfF,S TO THE FLNANCIAL STATEMEpirs FOR TAE YEAR EfiDED JI tIlAR Accouf4TING POLICIES B&si5 ofprepariBg the 5tatrncnts The fmanciaj statements of tbe rharikble cotnpany, which is a wblic knitfit entity FRS102. have prerArthl in accord￿¢$ with the Charities SOPP (FRSIW2)'A¢¢<￿tiog amd Rewrtillg by Char5ties: Ststemenl gf RecO]￿ended Prdetice applicable to ¢harities preparing their ac£ow7ts With the FiDaneial Reportitig Standard applicable in the iJK a￿d Republic of Jrelalld IFRSIQ)) (effectiv¢ l Januwy 2019),, Financial Reporting Standard FRS102 'The Financial Reporting Stalldard appli(abl¢ ID the UK alld R¢public of trelattd. a￿d the Compani¢s Acl 2006. The financial staternents have becll prep9￿d Wlderthe bi5toricaJ r05t ronventio The aCColl￿ts ate prepared sterltD& which 15 the fij￿￿OnI] ¢wYertcy of the charity. Monetary amounts in tbese The tr(L*tee￿dlrect￿ consider that ther¢ art Duknial ￿¢¢￿ainti￿ about crfMllpally'5 ability its COlltiD]]¢ as Income All illcorne is rec4)￿1]￿ed in the Stal¢D]ent of Fi1)a￿la1 Activitie5 (SOFA) onr¢ the charity has legal entitlement to the fith tt is probable that the income will be Teteived and the amovDt caTr be measured reliably. tn¢¢)m¢ from donatM)D5 15 account&J for as received by the ¢l)arity. The ittotlle from fimdraisiDg venture5 i5 sbowll gross, with th¢ &sSoCiat￿ costs Illrlud￿f in CwthisiDg cots. value of votunlary work is oot included iti the fmancial statemen Grallts are treogoised in in the SOFA in the year in which they we rettithle. Grants for tbe purchase of rL¥ed assets are C￿d￿ted ts mstricted iDCOttL¢ when they are receivable. Wh¢re the use of the asset is r¢stricted. depretithon is charged ausawl the restr1d￿ funtL Wh¢re the ll5e o£the ass¢t is )￿t restri￿ it is transferred ts) the general fij[￿. Other iDcottLr. in¢ludiD8 1Dv&St￿t]rt income and commi￿0￿> is rtXOTded on all a¢¢nJal$ basi5. For legacies, entitlem¢Dt is taken on a ca5r by rn8¢ b&sis as the wli¢r on the date On svhich: the cbarity is th￿ probate ha5 been grdDte4 tbe estatr bas b¢en fiTralised aud llotificationhas bee￿ D￿de by the eX￿￿torfS} to the tharity that a distribution will be made, or when a distribuiion is rettived from the estate. Receipt of a legacy. ill or ID Prt is onty considertsj tffobable when the catL bE measured ￿liahty aDd the charity ]￿8 be¢n notified of the exea4orfs intelltioll to mak£ a ￿trIbE￿ort. If the legw is ill th¢ for￿ Df an assct other tban cash or asset listed oll a reco￿lSe￿ ¢x¢haDge. r￿OgnitIon is subjL*t to the value ofthe asKt being able to be reliabl5, rlleasured and tttle ts) the ass¢1 h&8 p&ssed to the Ch￿lty. Where leg&¢ies bav¢ bcen Dotified to thE chariry or th¢ ebarity is aware of th¢ gwiing of PrO￿tE, and the ctriteria for illeome r￿.￿nItion hav¢ not be¢ll ￿¢[ then the legacy is treated &* a WliiDbYDÉ &%8etand dis¢losed if tDattiial. xp¢DditI￿e Liabiiili¢s are recogllis&l as exper￿1]￿j1¢ as SOOD ￿ th¢TE i5 a legal ￿ collsinxÉive obligation committi￿. the ¢harity Èo that tXpenditi￿t. it is probable that a transfer of ￿0￿0[nIC ben¢fits wiu iK requircd im sett]Ement at the 8LTJourii of th¢ obligation be m¢asureA rtliabty. Expenditllre is acwuHt¢d for oll aceJuaJs basis tt)cludiDg irrecoverable VAT aJLd Iw cla55ifia llnder headings that aggregate all cost telated ti) th¢ tegory. costs cannot be dir¢¢tly a￿lbU¢r￿ b) particular I￿adIngS they h8ve bee]] &llocat¢d to activities on a ba5]5 Gonsistc4]tThith the use of resOU￿t$. All expenditure is wcou[￿d fvr ot) an accnth]s b￿lS alld been classifie41 ulld￿ the TelevoJ¢headiw. (i} Costs of gaJeratiDg funds those costs wurre41 in attra¢tiT*g gr8DI4 volunl9ry in¢ome atLd fres. {]]) Charitthle expenditure comprises th(￿e costs iD¢urrul by th¢ charity the delivery of its a¢tivitie5 scrvices foT its bEnefj¢iari&s. li intllldes both Costs be allocatyl directly to sllcb a¢iivities and those eosts of ao iDdTrectllattre n¢£C￿r￿ to Sup[￿ them. (iul SLWOrt costs includ¢ those illcurred ID the governaD£e of the thTity and its as5cts and are primarily &850ciated with constitutional and slatutory tequiret￿tllts. Grnnts off¢re4L SLthjeGt to whi¢hbave not tr¢en TO¢t at tht yrar end date are Th)ted eoou]JitsnLmt but t￿t accru￿ as expenditure. Page li IF4TERN AL WILDLIFF COAIJTION TRUST r4(wfES TO TtKE FINAI¥CL4L STATE f415- coatin FOR It8 YEAR ENDED CH 2024 ACCOUNflNG POLICtES. conthued Taogibk fiJrd assets T￿￿1b]e fixed assEL8 tosttng ll￿re tbaD ￿00 we c4pitalised and Illch￿ed at cost incllldins exp¢ns¢s of acquisition. D¢preCi￿￿On 1$ pro¥tded on all t•Dgible Oxed assets at rat¢9 ealculat￿ to write off the cost on a stra￿til lille basis overtheir ￿sefUl eeonotnic lives &8 follows: Fre¢holdLalld-not depreciaird. Itllprovements to PrO￿- 50 yem straight line. Equipment and Fitting. 4 ycurs stillight IiDc. Buitditlg projxts. T￿liCleS and equipment used in ovmeas are not wit&li5ed but are ch￿ged i fiLII io chaTitable expenditur¢ wben iDQJ TA￿tk)n The charity 15 COll5id¢rcd to the tcsts Set out Parwapb I Sthedule 6 Fllwic¢ Act 2010 and thereforc it Lt¢ts the defjniti0￿ of a chatitable COUWdlly for UK Corpotation pwtpost5. ArrDrdingly the Charity is )tenlially exernpt frotn tax2tioD in respect of incorne (Y CaPTtal gains rtteived ￿1th1O ¢at¢gori¢$ cov¢red by Chapter 3 Part]I cor￿ratio￿T￿ Act2010 or Se£tion 256 of the Taxation of Ch3rgeable GaiDs Act 1992, to the extent that 5￿Ch in￿me orgains applied exch]sively to ch8ritabJ£ pur￿>Se5. Unrestricted fi￿dS be used inxoJrdanc¢with the charirable obieclives atthe discretion of the. tru5tge5. R¢stitcled ftmds Call ooly be used for particular restricttd p￿￿5¢5 within th¢ objects of the chwtty. Rrtstrictions arise when specifjed by the doDor or when FJDd% are rdised for particularrestri¢ted purTX)5e5. Further explanation of& t￿t￿lE of eath fjmd 15 inctuded in the n(Aes to the finaftcial stste]n¢nts. Foreign t￿rr￿CkS 5els 8nd Jiabilitits in foreign crneies ar¢ tr￿lat￿ 8t¢rling at ratr5 of ¢xchaD8e Fuling at the baiaDc£ 5heM date. Transactions in FO￿]gn cwrencies are trallslated Trrto sterlitigat the Tate of exchaug¢ Juling at the date of trdTJ5arUo]L Exchange difftTEDce5 are taken into accouDt ill atrivintr at the oprtints resulL Cssb at 8nd Ill band SJL * b￿k and in har￿ ittcludes c&gh and short tertL higbty liquid inve5tsDents with a short n￿lty of three tllo]rtb5 or less from tsdate of acquisitton or opening of the dep(tsit orsimi]8r accowrt. Pen51on sthtmt The charity operate5 a defined c4)tJtribution scheme administered by NEST. ContnThutiOU5 payable to the charitys pvJ]sion s¢heme are cb3tEEd toth¢ SialemJ£Dt of Fllmithal Activities inthe wod tts Hthich th¢y relak. Fi%¢d •sset Investments and reali5td ios5e5 Investments are a form of basic instTMrtJeni aod are initially r￿d at their trdnsaction value and SUbS￿￿entlY ca￿]￿dat their fairwalue ￿ atthe ba]8ttxe sI￿t date Using the ¢losing quoted YaIu¢. Th¢ ¢haTity kn uot Muir¢ puk Opti￿ d¢rivative5 or otlKr cojuplex fm8ttiai iDstrLmeAts. Tbe matt) fomi of fjnawal Ti$k faced by the ¢hariw is that of volatility in equity ￿t￿l￿erS and i￿veStment mathets dlle to ￿der economic conditiOT)s. the attitude of imwesloT& to io¥rb1ni¢nt ri&L alld ¢I￿geS in seniiment OD¢ernin8eqUiti¢S dtld *ithin partic￿ 5edors or sectOTS. Pagt 12 ' INTERNATIONAL WILDLIFE COALITION TRusr LYOTES TO THE FINAN AL STATEMENI3- FOR THE )'EAR ENDED 31 MARCH 2024 ACCOUNTING POLICI8S- Cash at baDk 4nd ill haDd All gaitjs losses are to the Statemert of Fiti8ntiAI Activities ss thty 2rise. Rdiged g8iDS aDd I0￿S on iTJV¢5ttn¢nt$ arr ￿]rUlatEd th¢ diffemce betWEen 5alF proc¢4Js aT￿ th¢ir opening carrying value or their purchasE valu¢ if acquittd 5ub5rquent w the day of thc fi￿an¢[al yrar. Unr&i15ied gains and Ii)sses are C41eulatrd as the diffemiee beNeen the fair vatue at th¢ year end alld their ¢an)'ing val￿. Realised and uTrrea]igtxI investsnetlt g8xEJS attd losses 8re C¢Mnbjti￿ iti the Srxtemeot of FttJancialActivities. ]K)NATIONS AND LEGACILS 2024 2023 Lknations ond legathe$ 109.126 309503 INTrTSTMENT JNCOME 2￿24 2023 12,844 lJ75 i52 9,808 627 2.111 DewsTt account Tnterest lllterest orl Briti5b Wildlife c￿tre Limitd loan 14.571 11546 RAISING FUNDS ltsiging donations #lld Iwcies 2024 Newsletr prrwJu¢ti¢m, alld advertising 12J41 12,186 Inyestmenf maDagernent Costs 2024 2023 [nves￿￿llt athyce 6J62 5,809 18,903 17.995 Page 13 cortinued... WIIJ)IJFE COALrri sr NOTES TO THE FINANCIAL STATEMErn- colltinDed FOR THE YEAR EI¥DKD 31 TrIARCH 21124 CHARITABLE ACTIVITIES COSTS Costs {$ note 6) Costs {5ee not¢ 8} Totals ¥2,778 145,880 82.778 145,880 3,510 Philippine oper&tions UK operdtLOlJS- SUPlX)rt 3,510 228.658 3,510 232,168 DlliECT COSTS OF CIIARITABLE A￿1vITIEs 2024 2023 R¢Dt aDd r￿e5 t£g&l and profcssioDat Pn"nttT4& Station¢ry. teletthone and postage Office eXpe￿S BaDk aDd credit L7rd cbaTge5 Insuran¢¢ SiJndti¢s Centre costs Ot*rntional expenses (UK 8Dd Overseas) 7,686 240 7,415 1.296 4.305 5.727 24 738 183 19,808 105,512 3231 36.616 4.983 3.676 4,927 181) 801 145 43J95 116,460 9.245 36.497 4,983 3.676 Clini¢ o)sts Depreciatioo of itJJpro¥em¢nts Dep￿I*l￿n of fixturns aDd fthi 228.658 193,514 GRANfs PAYABLE 2024 2023 UKopeT8ti(Ms I,(K)o The tocal grants paid to Ioslitirtio￿S &rng the was as frJllow5'. 2024 2023 Dogs Trnst Workh4ide- LTrraillEtkngs Fw I,￿0 Page l4 INTERNATIOIYAL WILDIJFE COALITIOPI TRusr OTES TO THE FINANCIAL STATEMENTS- ClJDIIDued FOR THE YEAR ￿DED 31 MARCH 2024 SUPPORT COSTS Govemance cogrs Lll( okKratii)ns- supE 3,510 2024 UK operations - support 2023 Totas activities BookkeepiD8 1,830 1.680 1.400 1.680 3,510 3,080 NET INCOMEIIEXPENDITURE) 2024 2023 8.658 8,659 io. TRusfEES' REhfUNERATIOLY BENEF￿s There no InMees' ren￿￿00 W Otljer E*nefits for the year ¢n(1txI 31 March 2024 for the year ended 31 March 2023. Trusteeq e￿ensI8 Thctr wae no In]stecs' expell*s paid for tbeyear¢nded 31 Mardk2024 nor for th¢ year aKled 31 March 2023. STAFF COSTS Stsff rosts Ye￿W¢re fo]knv&" 2024 2023 Wages aDd salari&8 Ewloyers n￿l￿rtaI (llsurn EmployeE5 Ftllsion cogts 61.338 5,527 lJ73 53,974 4.974 ,159 Staff irt ￿ Fhilippines &nOw￿to£s7,g91 (2023.. £34097). The charity etw?loyed the dau&hter of a trustee, J R H￿￿krIdge. as Develop]neth and CoJJJDILfftieations Martager. Hey re￿￿e￿i0￿ w82 £38.983 (2023: £36.834). The av¢ragr nwnb¢r of UKrEoployecs was 3. The charity considers tbe key [ll8nagemeDtpe￿￿llCI th be th¢ Intsee5 who Teeeived no remull¢ration. P￿15 cothinued... tNTERNATIONAL WtLDLtFE COAIJri N TRUST S TO THE FINAN STATEMENTS- eonthiues] FOR THE YEAR ENDED 31 hIARCH 2024 12. COMPARATIVES FOR THE STATEMENT OF F7NANCIAL Acfiv]TIES Unrestricted fimds INCOME Af4D ENDOWMENTS FROM Donations alld legacies 309.503 12.546 Total 322,049 Raising funds 17.995 Charhable aetlvlties 86.6 107.832 3,080 PILilippine opcrdlions UK operation$- supptyt Totsl 215.589 Net gain￿00s$£S) on iDveslme4]ts {7.f23) Tr4ET TNCOME 98.637 REcOTrIcI￿TI0ly OF Firy4DS Tothl lun(ts brought forward 1237.512 TOTAL FUNDS CARRtED FORWARD l.336.149 13. TANGIBLE FIXED Assm FTeeho]d PD)P¢rty property fithngs Totals COST At l April 2023 alld 31 March 2024 97.737 249.133 28.091 374,961 DEPRECIATION At l April 2023 Cbarge fory 17,064 3.676 22,160 8.658 4.9 At 31 Marth 2024 10,078 20.740 30,818 NET BOOK VALUE At 31 Ma￿h 2024 97,737 239.05.S 7.351 344,143 At 31 Mar¢h 2023 97.737 244.037 11,027 352,801 Jncluded in or valuation of land and buildiD8S is fr8ehold land of £97,737 {2023 - £YJ.737) ythich is not depreciated. Page 16 continued.. L WILDJJFE COAUTION TRUST NOTES TO THE FINANCIAL STATEMETrfrs- FOR TttE YEAR ENDED 31 MARCII 14. FIXED A&SET INVESTMENTS iDvestn¢nts MAIiKET VALUE At l Apyil 20 AdditioDs Di5W5als Revaluation5 637J37 145.802 {81:464) 40.652 At 31 March 2024 142,527 NET BOOK VALUE At 31 Mor¢h 2024 742,527 At 31 March 2023 637,537 An anatysis of the investmelrts is a5 follows: 2024 2023 UK 3 16.972 425,555 258,840 J78,697 Cost orvaluation & 31 Marrb 2024 isY¢pr¢seMedty. Lis¢ed iuv¢sffi)ents ValuatiOAL ill 2024 742,527 15. TJEETORS: Amour￿ls FALLING DI]E wfrHIN ONE YIAR 2024 2023 Lega£ies receivable IntematiotJ81 WIL￿1£e Coalition OtbeT debtsrs and 15,IN)O 72,572 9.854 9,982 3.509 3,889 2.778 8.954 11,667 B WC Wildlife Li[Di￿1 Amounts held bybrokEJS TaX￿rOW¢rab]e 6245 7,432 42,040 109.842 Page 17 continu¢¢L.. INTERNATTONAL WttDLtFE OALiTiof4 TRUST NOTEST FINANCIAL STATEMEPTfs- conthived FOR TAE YEAR EPIDF.D 31 hIARCH 2024 16. CREDITORS: AMOUNTS FALLING DUE WIITIINONE YEAR 2024 2023 6.700 17. MOVIMETqT tN FUNDS Net JDovemeDt in fi]Dds At 31_324 At 1.4.23 Unrthcted funds Genernl rksignthd Fund- IWCT Pbibppin¢ Dog Projttt 1236,149 (86.722) 1,149,427 ioo.(M)o 100.000 1.336.149 (86.T22) 1249.427 TOTAL FUNDS lJ36.l49 (86,722) 1,249.427 Net moverncnt Tn fiETMi& included in the above￿ &s follo￿.. Gains and losses Movemenl UntTStrict¢d funds General 123.wl 1251.071) 40.652 (86,722) TOTAL FUNDS 123.697 (251,071) 40.652 186,722) ComprstAves for movememt moveroent ill fimds AÉ Ai 1.4.22 Urtr¢strlrt£d fDRds G¢ne£al fund Dcsiwivd Fund. ￿CT PhllippTrllc ProjE 1.137,512 98,637 1.236,149 100.o(K) 100,ooo 1237,512 98.637 1.336,149 TOTAL FUIYDS 1237,512 9&637 ,3J6,149 Page 18 continued... NAL WILDLIFE COALITION TRUST NOTES TO FINANCJAL STATrME]YTS- eontinoed FOR AR Ehl>ED 31 MARCH 20a 17. MOTrTMENT IN VUNDS- Comparative net L￿vem￿ttl￿ fitt￿. incbjded in above ate as folloTr3: In¢oEJing R￿￿￿¢$ regources &￿nded Gain& and losses Movcmetjt in thds Uhrestrirt￿ fllnds GeD¢rai fi]ud 321049 (215,589) (7.823) TOT AL FUNDS 321049 (215.589) {7W3) 98.637 I& RELATED PARTY DtsCtnSURES ID 2Q20 the cI￿lty IcTrt BWC Wi]d]ifr Limit￿1 £50,(MK). D F MI￿ a tru*¢ of thc charity, is a dxrector alld n￿lOr shareholder ofihis COTnpany. Th¢ to￿ is repayable OV￿ 3 years aixi carries interest at a rate of the year undei mi¢w inferest Wa5 rh&Eed of £352. The lo￿ is secured by of * peJsoJMI pJarn)t¢¢ fivm the trustee D F Mr115 ond w&% repaid in fvll durillg the 19. SklARE CApfTAL ttrterDatiotHi Wildlife QJaiitioD TTUSt is a ¢orop•ry limited by guar￿. ￿￿]St¢r￿L in EDg]and and Wale4 St h&q no stwe capital. No memlKthas overall cothl of the company. Every ll￿ber of the Ctsmptsy to contribut¢ su¢h amouDt &5 may be requw&] (not exc￿￿1￿8 £1) to the Compatys assets if it thou]d b¢ wouod up while hc i5 a tn¢mb¢r. or Vlitbin ome y&qr after he ceases to be a member. for paynLeDt of the CompALys debts and liabiknties contracted b¢for¢ he to be a tnember. ￿ of the costs. aTJd ex￿￿5￿ of pinding up, alld for the adjustment of the rights oFthe coDtnl)utories afftong thernyelv¢s. On the of the Company any amount rezllaillillg after the settlemefft of all its debts a￿1 liabilities thall be giyellto some other charitsble ttjstithon or lu#1r￿10￿s having 5irnilar objects. The CO￿p￿S tEgStered n￿be[ a￿1 registerEd office address can be ftl￿d ID th¢ aDd AdMI￿tlye Jnf(mnation' se¢tion of Ibe accounts. Page 19