REGISTERED cOL￿PANy IWMBEIL" 02618167 (Ellgland and Wale5)
REGISTERED CHARrrY NUIVIBER: 1035381
CHARITY
COMMISSION
PORT O
STEE
iJNA
rrED
NANC
LSTA
MENT
YEAR
NDED
H20
FOR
INTE
ATION
LtFE C
ALITIO
ACO
PANY LtMITE
BYGU
RANT
TRU
FI CRT Limited
Flat 24 welling￿llIa Court
Laine Close
Brighton
East S￿SSeX
BNI 6TD

4 IwfERNATIONAL WILDLIFE COALrrioN TRUST
CONTENTS OF THE FINANCTAL STATEMENrs
FOR THE YEAR ENDED 31 MARCH 2025
Report of the Tryslees
I to 5
Independent Examlner's R¢port
StAtement of Finanelal Activltles
Balance Sbttt
Notes to the FIDAn¢lai SIAt¢meDts
10 to 18

, llYTERNATIONAL WILDLIFE COALrrTON TRUST
EGIsfERED ]NI]MBEIL. 0261816
REPORT OF THE TRUSTEES
FOR THE YEAR EI4DED 31 MARCH 21125
The trustees who are also directi￿ of the charity for the pur]x)ses of the Comp8nies Act 2(NJ6. present their report with
the financial StateD￿nts of the charity for the year ended 31 March 2025. The Irustees have adopted tho provisions of
Accounting and Re￿tIng by Charities: Statement of Recommended P￿ctice app]icabie to clwities preparing their
accoLmts in accordance with the Fioanctal RetY)rting Standard applicable in th¢ UK and K¢public of Ireland (FRS 102)
(¢ffective l Januar! 2019).
OAIECTIVES AND AcfIvITiES
Objectives and aims
The objects of the Charity ar¢:
(a) To advance education for the public benefiL in particular by:
(i) undertaking, funding and supw)rting researcK nationally and intern￿onalty ID all fields associated with the ll￿ra1
and life sciences that bear directly or indirectty on wild species of flora and fauna.
(ll) Undertaki￿ funding aDd suppOrti￿V the preparati(￿ and dissemination of edu¢alioDal tt￿t¢r1aIS and programmos,
nationajly and internationally.
(b) To promote for the public benefit the conservation and prntection of flora and fauD4 nationally and inlernationally in
particular, by undertaking, thnding and supporting the development and implemenlation of programmes to preserve the
natural inlegrity of ecological systems and th¢ir speeific and individual ¢onstituents.
(c) To promote for the publi¢ beDefrt in particular by undertakin& funding and supJK)rting nationally and intem&tionally>
the prevenlion of the illegal trade of allima]s for consumption, aDiJnal abuse and exploitation.
Page I

INTERNATIONAL WILDLIFE COALITION TRUST
GISTERED NUMBEIL" IY261816
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES Af4D ACTIVITIES
Significant aetivities CmcludiDg Future Plans)
The main activilies of the charityremain centred in the Phiiippines.
Animal Trvatment Centre
W¢ continu¢ lo ovr spay aud neuter clinics from the TrcalmeDt CentTE providing free spaylneuter surgery,
vac¢ination& and otlKr vetsTiW treatn￿llt to both 0￿￿ed and rOamiD￿S￿aY dogs. with a focus oll Aspin (Filipino
ongrel) dy.
We have two live-in kennel mates at the Centre caring for the re5ideM dogs, who occupy our eight large kennels alld we
also have two sepw7te Quarantine kennels for rescue dogs wheD they fjrst a￿1Ve. We are able to house up to 50 dogs at
ally olle lime.
The f¢nced payk at the back of the site provides enrichment for the dogs, allowing them to exer¢ise aod'pl&y, &8 well as
for training 8nd socialisation io tske place, as part of the dogs, rehabijithtion and in pr¢paration for reborriing.
The primary role for the Treatment Centre contllwe5 to be the provision of veterinary care, via 8pay/neuter, vacrination,
and treatm¢nt to th¢ Aspin dogs in the Pbilippines. T￿hing Ix)th dogs whose owners cannot afford this kind of
treatm+snt, and stray or roatning dogs. Although we are not a shelter we contiDue to rescue 8Dd rehabilitate dogs when
space auows.
Moblle Cllnlc Programme
Although the nmjoriry of our clinics are now held within tbe Tr¢atment Centre. we continue lo hold, pop-up Mobile
Clini¢s. throughout th¢ Philippines, allowing us to support are&8 not within Teacb of the Centre. Most ot',the5e clinics are
in the provinces surrounding Concepcion. where the Treatment Centre is bascd. allowing our teams to ltravel there and
back in olle day, wbich also allows us to hold repeat clinics iti those areas io ensure the 10D¥er-￿nTh effect of ypaylneuter
in contro]]ing the dog wpulation in the county. We a150 continue to hold 2-3 Island clinics a year, travelling to Islands
in the south of the country. to continue supportiDg i51ands with limited veterinary prOgran￿¢S like Iloilo in the centrg of
thc county. Our focus remains on Aspin dogs, the Filipino mongrels, wbo are either stray or owned by people with
limited resources. We continue to provide frec spay and neuter surgerie4 essential vacGinaiioDg, iiicluding Rllbie5,
Parasitic control. and other vetcrinary trrdtmenL
All of this continues to be fully funded by Iwcr with thc objpxtive of pmtecting the welfare of dogs and controlling the
groiving dog population in the Philippin&s. All our proc£dures are p￿rOm]ed tt) the high surgical standards, using fully
sterile equipment and envimnments.
We contlnue to hold a 3maU number of Carabao clinics throughoul th¢ year. worniing and vacciDating tho cardb￿ to
support th¢ Philippine farnicrs.
Rescue Rebabilltation aDd Adoption Programme
Althou&h our Centre is not a ￿e shelier, we continue to rescue dogs when we bave capacity. The ,'bigh standard of
veterinary care will continue for those tyscue dogs and the new facilities enable the space aDd stsff to ensure fi¥ll
rehabilitation, including so¢ialigation and traioing in the Enrichment Pth. wbere the dogs can learll to, intern¢t and live
alongside both humans and otber dogs all in preyation for their furure homes beyond our care.
AltkLough adoption is becoming JDuch Jnor¢ common in the PbilTppines, thanks in part to tho ¢d￿allOn prO￿an]MeS
offered by charities and NGO'S like IWCT, rehoming remains a cba]lenge, particularly with older or tnore needy dogs. Tn
order to help counter this, we have ¢onlioued promoting our policy to encourage aDyolle r¢quesling a dog to be rescued
to conllnit to either adoptiDgF that dog once recover&l or to help f￿d them a holl￿, wbich ¢ODtillues to prove succe55ful.
Wiere possli )le we slay in tou¢h with all &loptss, encourab?ing them to update us on their dogs pro￿e$S but also to
come to us with any con¢erns.
Education
Education Ten￿1￿$ a vital part of our work in the Philippines, promoting the valu¢ of awmal4 with a focus on dog5 alld
cats, aiid on Te$pon￿1)le pet ownership, with the ultllnate aim of prevething cn*lty and encouraging kindness and
tol¢rance. We continue to f(Kus our efforts on primary schooL8 wilhin the provinces of Con¢q)cion; and Tarlac Cityj
holding 2 educ41ion Semi￿ per month and thi5 year extended thal lo the island oflloilo with whom we partner ID our
mobile clinic progrdmme. holdiog a large session there in August. We use wrtbooks in or(ler to creat¢ intcractive
5essioDs.
Page 2

' IwrERNATIONAL WILDLIFE COkLTTtON TRUST
EGTSTERED IYUMBER: (F261816
REPORT OF THE TRUSTEES
FOR THE YEAR EM>ED 31 MARCH 202)
OBJECTIVES AND AcrIvrriEs
Volunteer Programme
Our Volunteer Progra￿ continues to thrive, Thryth volUnte￿S being invited to H'ork for IWCT Philippines across a
numbej. of 8T&￿. _ walkin& socialism& and playing with the resident dogs. a(IM]ri￿On and marS1￿1113]g help at clillics
and support with social intloenc¢r alld website in order to grow th¢ IWCT brand in th¢ Philippiue5.
Sponsorshlp & Communlty Events
Witb the growth of corw)rate social reSpons￿ll[ty in th¢ Philippin&5, we are DOW approacbing companies within the
country, wbich is now sianing to prove successthl; we continue to receive Tegu]ar doDations of dog food,trom producers,
which we use both to feed our resident Centre dogs and on ow stray feeding drives suburbs of Mett'o-manila. We
bave also received doDations of vitsmins and other veterinary treaiments.
Antl Dog meat Campaign
We continue to monilor any SI￿ of a¢tivity Within th¢ dog tneat trade, but the lev¢]s in the last year have remained v¢ry
low.
Publle bellefit
In shap￿g our objectives plat)tsing our activities for the year, the Thstees baye given ¢ODsideratiODI to the duties s
out by The CbaTity Comn)ission to have due regard to publi¢ benefit. particujar, the TNstet8 haveicoLLqidered how
the planned activities will colltribute to the overall aims and objectives that they have seL
The Tn￿let$ believe that tbe paragrnpbs specifically on the "Objectives ond Activities" and "Acbievements and
PerfornwJ¢e" for the year. relate in detail the benefit that the charity piovid¢s to the public.
FINANCIAL REVIEW
Flnsnclal posltlon
The charity achieved a surplu8 for the year on unrestricted activities of £33,735 (2024: deficit £86,722) and this has
be¢n added to the ￿￿rV¢S brought forward of £1249,428 to Leave £1283.163 to be carried forward.
Investment pollcy and objectlvu
The MetnoTandum of A&80ciation allows the Th]stees to deposit or invest funds in the same mat)ner
Same conditions as the Truste¢s of a trust are pumitted to do by the Tn]stee Act ?(M)O.
d yubject to the
The charity appoint¢d Tilney Group to iDvest and Dwiage a proportion of the funds and any r¢m&ining'fiLnds at held
on deposil at the bank.
Reserve¥ polky
Tlie level of r¢serves in regularty monitored by the TTLLStees.
In re¢oiving seveyal large legacies over the 18St 5 years, we bjve invested a CODsiderable amount of that and have now
ringfen¢ed a subsiantial amounl in order to secure the future of the IWCT Trealineni Centre ID Tarlac.
t is illtended that
income froTO investments will b¢ used to cover the rllnnl￿ costs of the C¢ntre.
STRu￿uRE, GOVERNANCE AIYD MANAGEMENr
Governing d￿￿ment
The Charity is a Company Limite41 by Guardntre and 19 governed by its Memorandum and Articl&s of Association dated
7 Jwi¢ 1991 as amended by spe¢ial resolutions dated l March 1994 and 25 Febnwy 2002
Ch2rlty constltution
International Wildlife Coalition Tn￿ was ill¢orporated on 7 June 1991 (registered company llumuer 2618167). Tt
received cbaritable status on 22 Marth 1994 (regiStW￿ cllarrty m]mber 1035381).
Page 3

' INTERNATIONAL WIiJ)IIFE COALITION TRUST
GISTERED lYtJMBER: 0261816
REPORT OF TRUSTEES
FOR THE YEAR EF4DED 31 MARCH 2025
STRUCTUR& GOVERP4ANCE AI¥D mANAGEh￿NT
Recruitment and appointment of new trustees
The Trustees (Drectors for Cotnpanies Act purp)ses) are ligted on page 4. The subscnlyers to the Me]norandllm are the
first Trustees of the Charity, and when complete the Board SI￿1 not be less than 3 bllt SIMII not be gubject to any
Inaximum. The Board of Tn￿teeS Ims the EX)wer to appoint rn6tnb￿s of the Ix)ard either to fill a casual vacaycy or as all
addition to the knard by Dwiofity vote.
All Trustees sbajl be e]l￿ble tor re-elertio
Prospeoliv¢ Trustees are required to consider wl)¢ther there WOL)Id be any possible coollicts of interest if they wth'e
appointed as a Trustee. The exisling Trustees and the Chief Executive Officer ensure that any prospective Trnstee
und¢TStands the p￿￿SeS and atms of the ch&ity, as well as their broader duties and respoDsibilities as Trustees.
Organlsatlonal strncture
Tn tsrn]s of organisational St￿￿tUre the trustees are responsible for the sts*egic d7￿Ction of the cbarity along with
governance matters.
Th¢ Cbief Executiv¢ is responsible for th¢ day to day operational management of the cbarity, reporting on progress to
the Trustees ￿ the scbedulpAI tnLStees' meetitigs.
Wider network- IWCT Phllipplnes
The Company $¢1 up in the Pbdippines is an associated animal welfare organisation caued TWCT Phiiippines , which is
Ily alld legaity registered in accordance with Filipino law.
Risk mfinfigemenl
The trustees have a duty to identify and review the risks to which the charity is exFK)sed aDd to en
controls are in place to provide re8SODable &8suranee against fraud and error.
ure appropriate
REFERENCE AND ADTrftNISTRATIVE DETATIS
Reglgtered Company number
02618167 (England and Wales)
Reglstered Ch8rlty number
103538l
Reglstered offlce
141a High Street
Edellbridge
Kent
Y8 SAX
Trn5t¢es
J R HawbJidg¢
J D Masters
DFMiU$
Mrs F M Lindsay-Hills
Compony Secretary
J R Hawkridge
Independent Examlner
Cbristopher Robert Tyler FCA DChA FC
F L CRT Limited
Flat 24 Wellinstotiia Court
Laine Close
Brighton
East Susse%
BNI 6TD
Page 4

' INTERNATIOPIAL WJLDIIFE COALrrTON TRUST
GISTERED I¥UMBER: 0261816
REPORT OF THE TRIJSEEES
FOR THE VEAR ENDED 31 IVIARCH 2025
REFERENCE AND ADMtNISTRATIVE DETAI[
Overseas Address
IWCT Philippine>
56-A Wilson Blg
Road I
Pro.jeGt 6
Quezon City 110
Philippines
Bankers
Royal BaDk of S¢oiland
117-119 NorthEnd
Croydon
CRO ITL
InvestmeDt Managers
Tilney Group
6 Chesterfield GardeDS
London
WIJ5BQ
STATEME￿ OF TRUSTEES, RESPONSIBTLITIES
The trustees (wbo are also the directors of Internalional Wildlife CofiJitioD Trnst for the pury)oses of ampany law) are
r¢spotLsible for prcwaring th¢ Report of the Tn]steas and the financial statetncnts in accordanct with applicable law and
United Kingdom Accounttng Standards (United Kingdom Gcncrn)ly Accepted A¢¢ountiDg Practice).
Compally law requires the trustees to prepare fllwlcial statements for eacb financial ye&T whicb give a
e and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including
15tatement5, the
the income aDd expenditure. of the charitable company for that period. In preparing those fmancia
trustee8 aTe required to
select witable accounting policies and tIM apply them consistCDt]y'
observe tbe methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudenL
prepare the financial statements on the going ¢oncern basis unless it is inappropriate to presurae that the chaiitable
cotnpany will coDtinuc in business.
The trust¢¢s are responsible for keeping prop¢r accountlng re￿rdS ￿l¢b diKlose with reasonable acc
rary &t ouy tim¢
the f￿anCIal position of the cbariiable company aDd to enable them to ensure that the financial Statem
&]]t$ comply with
the Compatsies Act 2006. They are also resp)nsible for safe8uarding the assets of the ¢harilable company and hence for
taking reasoDable steps for the preventiou and detection of fraud and other irregularilies.
Approved by ordw of the board of trustees on ..?&.A4WwJa%&..... and signed OD its behalf by: I
J R HawkTidge- Trustee
Pdge 5

. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
INTERNATIONAL WItJ)LtFE COALrfJoN TRugr
GIgfERED NUMBEIL. 02618167
Independent examine￿5 report to th¢ tn￿te￿8 of International Wildlife Coalition Trust Cthe Comp,any')
I report to the charity trostees on my examination of the of the Company foT the year ellded 31 March 2025.
Responsibilities 2nd basig of re￿rt
As the CharIt￿S truslees of the Company (and also its directors for the pwposes of company law) you are. responsible foT
tbe pr¢paration ofthe accou1￿ in acc4)rdaoce the requiremenLq of the Con)panies Act 2006 {'the 2006 Act,).
Having satisfied mys¢]f that th¢ accouDts of the Cotnpany ar¢ not required to be audited under Part 16 of the 2006 Act
and aT¢ ¢ligible for iDdepend¢nt exami￿￿ I report in respect of my examination of your chariws accounls as carried
out und¢r Section 145 of the Charities Act 2011 (lhe 2011 Acrf). In caTrying out my ¢¥aDIl￿tIOll I have followed the
DirectioSL% given by th¢ Cbatity cotllm1￿ion under Sectioll 145(5) (b) of the 2011 ACL
Independent ¢xamln¢r'$ 8tstem¢nt
Sin¢¢ YO￿ cb817ty's gross incom¢ exceeded £250.(KIO your examiner be a memb¢r of a listed body, T can confimi
tbat l am qua]ified to undertake the examin*ioD because I am a member of th¢ Ifjstit￿e of Chartered,, Accountants in
England and Wal¢& whi¢h is one of the listed bodies.
I have complei¢d my examit)ation. T confimi tI￿t no Matte￿ have come to my atteotion in conneotion witb the
examination gAvints me cause to believe:
accounting records were not kept in respect of the Company as T￿L[ed by Section 386 of the 20b6 Art. or
the accounts do not accord with ihose records; or
the accounts do Dot comply with Ibe accounting ￿ quirements of Section 396 of th¢ 2006 ACÉ other than any
requtrement that the accounts give a ttije and fair view which is not a O￿tter CODsidered as part oèan independeiit
exanjination" or
the accounts bave not been prepared in accordance with the methods and principles of t￿e Statement of
Recommended Practice for ac¢ounliDg and reporting by ch8ritie9 (applicable to charities prepariug7 tbeir accounts
in accordancc with the Financial Reporting Standard applieable in the UK and Republic of Ireland (FRS 102)).
I heve no Concerns and havc come across no other rnatter5 in connection with the examination to whicb,attttntson should
be drawn ID this report in order to a proper w]derstanding of the accounls ￿ be reached.
Christopher Rob¢rt Tyl¢r FCA DCbA FCIE
FI CRT Lirnited
Flat 24 Wellingtonia Court
Laine Clos¢
BrighloD
East SusswA
BNI 6TD
Page 6

' IwrERNATIOL¥AL WILDLIFE COALTflON TRUST
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 24J25
2025
Unrestricted
funds
2024
Total
funds
Notes
INCOME AND EN]K)WMENTS FROM
Donations and legacies
237.373 1
109,126
Inve5ttnent income
15.375
14,571.
Total
252,748
123,697
EXPENDITiIJIE ON
Raising funds
17,386
18,903
Charitable actlyiti
UK operatioiis
Philippine operations
UK operatiotss- support
84.629
131),025 |
3,570
82,778
145,880
3,510
Total
235,6lO
251,071
Net gains on investments
16,597
40,652
NET INCOMEI(EXPENDrruRE)
33.735
(86,722)
RECONCILIATION OF FUNDS
Total fi￿d5 brought forward
1,249,428
1.336,149
TOTAL FU]YDS CARRIED FORWARD
1.283,163
1,249.427
The tKrtes fortll pwt of these f￿ancial statenmts
Page 7

INTERNATtONAL WILDLIFE COAIxfIoN TRusr
EGlgTERED NUMBEIL" 02618J6
BALANCE SHEET
31 MARCH 21125
2025
?024
Total
funds
funds I
Notes
FIXED ASSETS
Tangible assets
Investsllonts
l2
13
335,48)
737229
344,143
742,5?7
1.072,714
1,086,670
CURRENT A&S£TS
Debtors
Cash at baDk and in haDd
14
i6,692
175,843
42,040
127,417
212,535
169 457
CREDITORS
Amounts falliDg due within one year
15
(2,086)
(6,700)
NET CURRENT ASSETS
2)0,449
162,757
T(XTAL ASSETS LE&S CURRENT
LIABILITIES
1.283,163
1,249,427
NET ASSETS
.283,163
1,249.427
FUNDS
Unrestricted funds
16
1.283,163 |
1,249,427
TOTAL IfiTNDS
1.283.163
1.249.427
The rharitablc comp31ty Is entitl¢d to exeuwion from audit UDdeY S¢ctiOD 477 of the Companies Art 2,006 fDY the year
ended 31 Marth 2025.
The members have not r4uired the company to obtain an audit of its fina￿la1 5taterneots for
31 Marcb 2025 in a¢cordaD¢¢ WAth Se¢tion 476 of the Compani¢s Act 2006.
the year ended
The trustoes acknowledge their responsiThiJiti¢s for
(a)
ensuring that the charitsble company ke¢ps ac¢ountlDg re￿rdS that wtnply with *tiODS 38
Companies Act 2(KJ6 aod
pYepariDg finaDcial wteJn¢nts which give a true aDd fair view of the state of affairs of the ¢hariPble company as
al the end of ¢acb financial year and of its 5urylus or deficii for each financial year ID accoTd8nce with the
requirements of Sections 394 and 395 and which otherwise con￿lY with the requiremeDts of tbe Companies Act
2006 relakng to fiDancial statements, so far as applicable to the ¢harilabl¢ company.
and 387 of tli¢
(b)
The notes forni part of the5c fiDancial statem
Page 8
continued...

' INTERNATIONAL WILDLTFE COALl￿ON TRUST
REGISTERED ]¥UMBEIL. 0261816
BALANCE SHEET- continu
31 MARCH 2025
These fmancia] statements have been prepared in accordance with the Provisions applicable to charitable companies
subject to the small CoMpa￿eS regime.
The fin8ncJal slatements ￿re approved by the Board of Tnkn and aulhorised for issue on
.. alld were sigDed.on its ￿half by:
J R Hawkridge - Tn)stee
The notes forni part of these finaDcia] stgtements
Pagc 9

IIYTERNATIONAL WItJ)LIFE COALrYtON TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOiINTING POLICtES
Basis of preparAng the fllwieigl st2tements
Tbe financial Statem￿ of the charitable company, Mthich is a pub]ic benefit entity undeT FRS:102. have been
prepared in accordance with the Charities SORP (FRSI 02) 'AccouniiDg and Reporting by Cbaritiès.. Statement of
Recommended Praclice applicable to charities PTep2ring their accounts with the Financial Reporting Standard
applicabl¢ in th¢ UK and Repablic of Ircland IFRS102) (¢ffectiv¢ l JaDuary 2019),, Financial Reporting
Standard FRS102 The Financial ReN)rting Standard applicable in the UK and Republic of &eland' and the
CompaDies Act 2(K)& The finallGial ststenKnts have been prepared undu th¢ historical collv¢ntioll.
unts in these
The accounts are p￿Pared in srerlin& which is the functionaj currency ot tbe charity. MoDetary v
financial slatements are rounded to the nearest £.
The trustee51directOYS CODsider that thffle are no material uncertailllies about the ¢ompanYs ability to continue as
a going collcern.
Ineom*
ALI income fi8 re¢ognised in the Statement of Fillancial Activilies (SOFA) once the cbarity has I
gal entitlement
to the fund& it is probable that the income will be Teceiv¢d and the amouDt can be measured reliably.
lllcome from donations is accounted for as received by the ¢harty. The income fronj fundrai
shown gross, wilh the associated costs included in fi￿draiSIng costs. The va]ue of voliiDtary wor
in the financia] ststerneDIS.
ventures 1$
is not illcluded
Graots are r¢cogDised in full in the SOFA in the ye8r in whicb they ar6 ttceivable. Grants for,
a purchase of
fixed assets are credited to restricted incorne Mthen they are receivable. Wbere the use of the aslet ig restr¢Led,
depreciation is cbarged against the restricted Where the use of th¢ asset is no( regtric*d it NS trallsfe￿ed to
the geJ)eral fund.
Other income, including investment incotnc and rA)mmissions, is recorded on accnwis basis.
For legacies, entitlement is tsken on a case by basis as the earlier on the da* on which: the,,Ch￿Ity is aware
that probate h&g been grdDted, the ￿tste Ix£n fmalised and notificarioD bas been made by the executor(s) to
the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of &
legacy, in wbole or in par4 is onty conSide￿d probable wben the 8mount can be meosured
oliably and the
charlty has been Dotified of the executorfs intention to make a distribution. If the legacy is ID the
fonn of all asget
other than cash or an listed on a rec()gnised stock exchange, recognition is subjeci. lo the value of the asset
being able to bo reliably tnCasu￿d and titl¢ to the asset h&s p&%sed to the cbarity. Where legaci¢s have been
notifLed to the ¢barity or the d￿rity is aware of the 8rantin8 of probat¢. and the criteria for in¢ome recogllition
have not bem mel then th¢1¢8acy is trea￿1 as a ¢onting¢Dt asset and disclosed if material.
Expeodlture
Liabilities are r¢cognis¢d as expenditure as soon as there is a legal or consmictive obligatio
charity to that expenditure, it is probable Ibal a transfer of econornic benefiis will be r4uired i
the amount of the obligation mi be Tneasured reliably. Expenditure TS a¢counied for on a
including iffecoverdble VAT and has been clwified under headings that aggregate all co
category. Where costs ¢aDnot be direcity attributed to parti¢ular headings they baye been allo
on a basis COD$iStenl with the use of resources.
committing the
settlement alld
accruals basis
t relatsd to the
tod to activities
All expenditure is accounted for on all a¢cruals basis and has been classitied UDder the relevant leadings.
(i) Costs of geDerating funds are those Costs in¢trred in attrathiog grants, voluntsry income and fees.
(ii) Chajifable expeDditure comprises those costs incurred by the cbarity in the delivery of 119 activities and
senryces for its beneficiaries. It includes botlL Costs that can be a]located dI￿tlY to such a¢livities and those
costs of an indirect nature nece&wy to support th¢m.
(ill) Svpport ¢osts include those incuTred in the governa))¢e of the cbaTity and its assets and are primarily
associthed with constitutional and statutory requiremellts.
Page 10
continued..

. INTERNATIONAL WILDLIFE COALTfioN TRU
NOTES TO THE FINANCIAL SfATEhlENfs . contiaued
FOR THE YEAR ENDED 31 MARCH 2025
AccouNfiNG POLtClES- continlled
Tangible fixed x&qets
Tangible r￿ed assets costing tnore than £500 are capitalised and includeA at Cost iDcludingT expenses of
acquigitio
Depreciation is provided on all tawble fixed assets al Trt¢5 ca]culated to write off th¢ cost ori a straight line
b￿1$ over their useful ecoDom(c lives as follows .
Freehold Land - not depreciats
Trnprovern¢nts to Property- 50 y&qrs straight lille.
EquipD]eDt and Fittings- 4 years straigbt line.
Building proje¢ts , vebicles aDd eqUipn￿]t used in progrdmme5 oVe￿eaS are not capithlised b
11 lo charitable expendilure when in¢urre
are cbarg¢d in
T￿￿tIO￿l
The charity IS CODsidered to pass the tests set out in Para&ry)h I Schedule 6 Finance Act 2010 and therefore it
meets the der￿Lti0rt of a charitable eompany for UK Corporation Tax purposes. A¢¢ordiDgly the Charity is
polentiajly exempt from taX￿l￿n in respect of ynconle or capital gains received within catego
ies covered by
Chapter 3 Part Il Corporation A¢r 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that sucb income or &ain$ are applied exchLsivety to charitable purposes.
Fund atconntiDg
UnTestTiCted funds be used in accordance with the charitable objectives at the discretion of th
truslee$.
Restricted funds can onty be used for particular r¢5trirted PUTP05es within the objects of the c
arise when specified by the donor or when are r￿Sed for particular restricted purposes.
ty. RestriotiOll3
Further explanation of the tmture and pury)ose of each fund i5 inch￿ed in the notes to the finauci
statements.
Forelgn currencies
AsseLs aDd liabilities ill foreign ¢urrencies translated into sterlin8 at the rates of exchange ruling at the
balance 8beet date. TrdDsactiODS in foreign currencies are tMslated into sterling at the rate of e .chang¢ ruling at
the date of transaction. Ex¢hange diffetcllr¢s tsken into a¢couDt in arriving at th¢ operating result.
Casb at bank and In hand
Cash at bank and in haDd includes casb and sbort terni highly liquid iDvestnJents ivith a short th&turity of three
months or less from the date of acquisition or opening of the deposit or sin)ilar account.
Pen$lon s¢h¢me
The charity operates a defilled contribution scheme administered by NEST. Contributions payyb
e to the charity's
peDSiOft scbeme are ¢hryd to the Stateiuent of Financial Activities in the kwi(MJ io whicb they relate.
Fixed asset Investments gnd realised gainy and losges
Imrestmenls are a fomi of basi¢ instrument and are initiaIty re¢ogDised at their transa¢lion Yalue
measured at their fair vatue as at the balance sheet dats the cJosiDg quoted market value.
d subsequently
The cbaTity does not acquire option3, derivatiyes or other complex financial instnuhents.
The main fomi of financial risk faced by the charity is that of volatiliry in e4Wity mad(ets and invegtrnent ]narkets
due to widcr economic conditions. the attitude of investors to investment risL and changes ill sentinont
¢oncenJing equities and within particular sectors or sub sectors.
Page 11
CDntinued..-

,. INTERNATIONAL WILDIIFE COALITION TRUST
NOTES TO THE FINANCIAL sfATETrIEwfs . e4)ntinued
VOR THE YEAR ENDED 31 MARCH 2025
AccouNfING POIICIES. continutAI
Cash at ba)Jk and in hand
All gains and 10&8es are tsken to the St2ternent of Financial Activities as Ihey arisc. Realised gains and losses oil
investsnents are ca]culated &$ the difference betlween sale proceeds and their opening carrying value or their
purchase Value if acquired subsequent to the frst day of the financia] y￿ar. Unrealsied gains
and losses are
calculated a5 the diff¢renc¢ betwe¢n the fair valu¢ at the year ¢Dd and Iheir carry￿￿ value. Realised alld
uwealised investment gaiDS aod Ios8es are cotllbin￿ in the Statem¢Dt of Financial ActivÉties.
DONATIOFIS AND LEGACIES
2025
2024
DoDalions and legacies
237,373
I09,126
INVESTMENT INCOME
2025
2024
Investment iDCOtne
D¢posii account inierest
JDioTest on Brttisb Wildlife Centre Limlted l(Mll
14,653
722
12.844
1,375
352
15,375
14,571
RAISING FUIYDS
Ra15ing doDatioDs and legacies
2025
2024
Newsletter productio￿ llwiling and therti8ing
11,762
12.541
Inv4%tmenl management eo
2025
2024
Jnv¢sttn¢nt advirA
5,624
6,362
Aggregat¢ aTnounls
17,386
18,903
Page J2
continued.-.

INTERNATtONAL WILDIIF£ COALTrtON TRusr
NOTEI S TO THE FINANCIAL STATEMENfs- continued
FOR THEI YEAR EM)ED 31 MARCH 2025
Direct
Costs (see
r￿le 6)
Sw)port
costs (see
not¢ 7)
Totals
UK orKrations
Philippine oper*ions
UK Opeyalioj￿- support
84,629
130,025
84,629
130.025
3,570
3.570
214,654
3,570
218,224
DIREcf COSTS OF CHARITABLE AcfivITIES
2025
2024
Rent and rdtes
Legal and professional
Printing* siationery. telephone and postage
Office expens¢s
Bank and cr¢dit card ¢h8r8es
Lnsurance
Sundries
CfflJtr¢ costs
OperatioDaJ expenses (UK and Overse85)
Community prograrn
Cliuic costs
Dq)reciation of In￿rOVeMents
Depreciation of r￿l￿reS and fitttngs
8,167
845
152
5,287
58
873
96
21,853
7,686
240
684
4,927
(81)
8Ql
145
43,395
116,460
9,245
36,497
4,983
3,676
18,087
38,596
4,983
3,676
214,654
228,658
SUPPORT COSTS
Governance
¢0StS
UK opeTations - support
3.570
Support ¢osl4 included in the above, are as follows..
2025
UK
operations
- sllp￿rt
2024
Total
activities
Bookkeeping
Independent Examiners fee
1,830
1,740
1,830
1,680
3,570
3,510
Page 13
continued...

INTERNATIONAL WtLDLIFE COAIifIoN TRUST
NOTES TO THE FINANCIAL STATETrIEWS . Continued
FOR THE YEAR EIYDED 31 MARCH 2(U5
NET INCOMEI(EXPENDrrtlRE)
Net incomel(¢xpenditure) is stated after chargingl(crediting):
2025
2024
Depreciation - Own￿ assets
8,658
8.658
TRUSTEESI REMUNERATION AND BENEFITS
TbeTe wer¢ no trustees, reMUn￿On or other benefits for the y¢ar ended 3 J March 2025 nor fo ,
31 Marcb 2024.
the year ended
TnJ$tses' ￿p¢ll$
There were no trust¢es' expenses paid for the year ended il March 2025 nor for the year eoded
l March 2024.
io.
STAFF COSTS
Staff costs during the ye&r were as follows:
2025
2024
Wages and salaries
Employers national insuranco.
Employer8 pension costs
57,227
5,235
I,288
61,338
5,527
1.393
Staff costs in the Philippin&% amounted to £57,461 (2024: £57,991).
The charity employed the daughter of a trustec. J R Hawktidg4 &8 Development and Communio&tions Man￿er.
Her remuneratlOD was £39,4 I2 (2024: £38,983).
The aveTage number of UK employe￿ WLS 2 (2024 . 3)..
The tharity considers the key nianagellNit personnel lo be the Ints who received no remuner
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACtIVlTIES
tion.
J.1.
Unrestriot¢d
funds
INCOME AND EIYDOWMENTS FROM
Donation8 and legacics
109,126
IDvestment in¢orne
14,571
Tolal
123,697
EXPENDTtURE ON
Raising funds
18,903
Charhabk )etlvftie&
UK operations
Philippine operations
82,778
145,880
3,510
Pdge J4
continued...

. INTERNATIONAL IVILDLIFE COALrrIoiy TRUST
NOTES TO THK VINANCJAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ii.
COMPARATIVES FOR THE STATEMENT OP FINANCIAL AcfiviTIES- tontinued
Unrestricted
fi]nds
Total
251.071
Net gains on iDV¢Stm¢nts
40,652
NET INCOMEI(EXPENDITURE)
(86,722)
RECONCILIATION OF FUNDS
Total fimds brouglrt forward
1,336,149
TOTAL FUNDS CARRIED FORWARD
1,249,427
12.
TANGIBLE FIXED ASSETS
ImprovemeDts
Fixtures
Freehold
property
property
Totals
COST
At l April 2024 and 31 Marcb 2025
97.737
249,133
28,091
374,961
DEPRECIATION
At l April 2024
CbaToe for year
10,078
4,983
20,740
3,675
30.818
8,658
Al 31 MaTch 2025
J5,061
24,415
39,476
NET BOOK VALUE
At 31 March 2025
97.737
234,072
3,676
335,485
At 31 March 2024
97,737
239.055
7,351
344,143
Included in c05t or valuation of land and buildings is freehold land of £97,737 (2024 - £97,7
depreciated.
7) wbÉch is not
Page 15
ontinued..

., IIYTERNATIONAL WILDI￿ COALITION TRUST
OTES TO THE FJNANCL4L STATEMENfs . continued
FOR THE YEAR ENDED 31 IkiARCH 2025
13.
FIXED ASSET INVESTMENTS
Listd
inveglmentg
MARKET VALUE
At l April 2024
Additions
Disposals
Revaluations
742.527
104.097
(120,363)
10,968
At il March 2025
737,229
NET BOOK VALUE
At 31 Marcb 2025
737,229
At 31 March 2024
742,527
AD anatysis of the investr*nts is as follows:
2025
2024
UK
331,951
405,278
316,972
425.555
Cosl or va]uation at 31 March 2025 is represented by:
Listed
investment9
Valuaiion ID 2025
737,229
14.
DEBTORS: AMOUIYTS FALLVNG DUE WITHtN 01¥4E YEAR
2025
2024
Legacies recoivable
International Wildlife
Coalition
Other debtors aud
pyepa>Trents
Amounts held by brok¢rJ
Tax recoverable
6,788
15,000
9,738
9,854
8,884
5,282
6,000
3,509
6,245
7,432
36,692
42,040
Page 16
continued...

YTERNATIONAL WJLDIIFE COAUTION TRUST
NOTES TO THE FtNANCL4L srATE￿IENTS . continued
FOR THE YEAR EIWED 31 MARCH 2025
15. CREDrroRS: AMOEITh FALLiNG DUE wrrHIN ONE YEAR
2025
2024
2,086
6,700
16. MOVEMENT IN FUNDS
Net
mov¢uient
in fi￿d$
At
31,3.25
At 1.424
Unrestrleted funds
General fund
D¢sL8tialed Fund - IWCT Philippine tk)g
Project
1,149,428
33,735
1,183,163
Icx),000
loo.000
1249,428
33,735
1,283,163
TOTAL FUNDS
1,249,428
33,735
1.283,163
movement ID fund& included in the above are as follows:
Tneomillg
Tesources
Resour¢¢$
cxpendcd
Gains and
losses
Movem¢nt
in funds
Unreslrlcted funds
General fund
252,748
(235.610)
l6,597
33,735
TOTAL FUNDS
252.748
(235.610)
16,597
33,735
comparativ￿ for movemeot ID funds
Net
movement
in funds
At
31.3,24
At 1.4.23
Unrestri¢tid funds
General fund
Designated Fund - IWCT PbilippiDe Dog
Project
1236,149
(86.722)
1,149,427
ICK).(K)O
Loo,000
J.336,149
<86,722)
1,249,427
TOTAL FUNDS
1,336,149
(86,722)
1,249 427
Page 17
continued...

INTERNATIONAL WILDLIFE COAIITION TRusr
NOTES TO THE FINANCIAL STATEKENIS - continued
FOR THE YEAR EIWED 31 MARCH 2025
16.
MOVEME]Yr IN FUThDS- CODtinlled
Comparative )￿t mov¢ment in fitllds, included in the above are as follows:
IncomiDg R&sour￿￿ Gains and
Iosses
Movejnent
in fi]nds
Unrestricted fvnd
Gen￿al fund
123,697
(251.071)
40,652
(86,722)
TOTAL FUNDS
123.697
{251,071)
40,652
(86,722)
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
18.
SHARE CAPITAL
International Wildlife Coalition Thjst is a cornpany limited by guarante< register&J in England
has no share capitsl. No one member b&s overall control of th¢ cotnpany.
nd Wales, and
Every member of the Company undertakes to contribute such amount as may be required (nol e
ceeding £1) to
the Company's &wts if it should be wound up while he is a Member. or within one year after ceases to be a
mcLnbeT, for Wdyinent of the Cofflpanys debts and liabilities coDtracted before he ceases to be a
embèr, and of
the cost5. charges aDd expenses of winding up, and for the adjustm¢nt of the rights of the contr'butorie&
themselves.
On the winding up of the coM￿Y any al[￿Unt rcTllaining afier the settJem¢nt of all its debts and liabilities shall
be giveD to some other ¢haritable institution or institutions having simuar objects.
The company's register￿ nutnber and registered office addre&8 can be found in the 'tLgal an
Inforn]ation' section of the a￿OUllts.
Administrative
Page 18