CHARITY NO. 1076645 COMPANY NO. 3714183
WALES APE AND MONKEY SANCTUARY LIMITED
COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] APRIL 2025
WALES APE & MONKEY SANCTUARY LIMITED
CONTENTS
| PAGE | |
|---|---|
| Directors and Professional Advisers | 1 |
| Report of the Directors | 2 –8 |
| Statement of Directors' Responsibilities | 9 |
| Independent Accountant's Report | 10 |
| Income and Expenditure Account | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 - 14 |
| Notes to the financial statements | 15 – 23 |
| Detailed Income and Expenditure Account | 24 |
WALES APE & MONKEY SANCTUARY LIMITED DIRECTORS AND PROFESSIONAL ADVISERS
DIRECTORS Mr G Garen Mrs J A Garen SECRETARY Mrs J A Garen REGISTERED OFFICE Cefn yr Erw Caehopkin Road Abercrave Swansea SA9 1UD REPORTING ACCOUNTANT S Roberts, MAAT 7 Sunnybank Brecon LD3 7RW BANKERS Lloyds TSB Bank Plc High Street Gorseinon Swansea
WALES APE & MONKEY SANCTUARY LIMITED
REPORT OF THE DIRECTORS
FOR THE PERIOD ENDED 30[th] APRIL 2025
The Directors have pleasure in presenting their annual report together with financial statements for the year ended 30[th] April 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The organisation is a charitable company limited by guarantee, incorporated on the 16[th] of February 1999 and registered as a charity on the 19[th] of July 1999. The liability of the members is limited to £1 per member.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company, and is governed under its Articles of Association and its constitution registered under the Charities Act. The organisation is restricted to carrying out activities within its charitable objects. The company is managed by its board of directors and the rules regarding their appointment, re-appointment and removal are retained in the Articles to which reference should be made.
RECRUITMENT AND APPOINTMENT OF DIRECTORS
The directors of the company are also charity trustees for the purpose of charity law. The rules regarding the number of directors and their appointment, re-appointment and removal are contained in the Articles of Association to which reference should be made.
RISK MANAGEMENT
The directors actively review the major risks which the charity faces on a regular basis and believe that securing on-going funding to enable the objectives to be met, will provide sufficient resources in the event of adverse conditions.
OBEJECTIVES AND PRINCIPAL ACTIVITIES
The charity's objectives and principal activities are the rescue of endangered primates and the provision of a sanctuary for their continuing upkeep and care.
Accounts Report 24-25
This has also been a less eventful year but here are some of our achievements. One of our most important integrations this year was moving Toto the Tamworth legend chimpanzee (retired here from Drayton Manor in 2016) to join our larger group of chimps. Toto at 59, our oldest chimp had outlived all his previous companions, and we took the difficult and stressful decision to tranquilise and move him to socialise with the others. It is always a risk especially with a chimpanzee of Toto’s age, but we felt it was worth it for him not to spend the rest of his life alone. Preparations were made and with specialist vets in attendance we did it. How worthwhile this has been – Toto, after initially being very nervous has fitted in perfectly with Nakima, Bili and Ronnie – all of whom have come from very different backgrounds. As this selection of photographs shows they are all very happy together!
Rescuing animals from the European Union is not without its problems since Brexit has made transport more difficult and costly. Driving on to the train for the Channel Tunnel is no longer an easy trouble-free experience and the journey time for the monkeys on board is extended due to paperwork having to be completed at both ends of the tunnel. This can cause delays of more than 12 hours which is not ideal for live animals. There would be no option to undertake an emergency rescue in Europe as the paperwork can take months.
The new Rescue Ambulance had to be taken to Ireland as an EU member country to be inspected for a Type 2 Transport Certificate without which we would have been unable to bring any monkeys from the European Union. This involved a trip to Dublin in August 2024 and appointing an agent in Ireland to represent us – to whom we are very grateful. Finally, our new ambulance which has been fully kitted out with everything necessary for a precious cargo of monkeys has all the documentation to satisfy the new rules.
This has enabled our Sanctuary to rescue some monkeys over the last year. The first group of Pigtailed Macaques and Vervet monkeys was rescued in February after more than a year of planning and negotiating. None of them were in the best of health but they are settling down with a nutritious diet and no stress. They will spend time in our quarantine area and can look forward to a peaceful retirement here. Whilst collecting these Graham was able to visit another laboratory and meet with the Animal Welfare Officer for the district together with Dr Gouldner of the Great Ape Project to discuss rehoming other laboratory monkeys in the future.
In the autumn we completed the new complex for our marmoset groups – all individuals from the pet trade and now begins the socialisation process – not easy with this species and ex-pets!
In December 2024 just before Storm Darragh, we gave a permanent home to 8 Japanese Macaques no longer wanted at Maglio Zoo in Switzerland.
Unfortunately, we could not transport them ourselves as the Zoo had already organised transport with a commercial company. There are seven adults and a baby – great family group. All of them are thriving and the baby, Batty is growing in confidence every day.
WALES APE & MONKEY SANCTUARY LIMITED
REPORT OF THE DIRECTORS
FOR THE PERIOD ENDED 30[th] APRIL 2025
FINANCIAL REVIEW
REVIEW POLICY
The Charity's reserves are mainly represented by restricted capital funds with the general fund standing at a deficit at the balance sheet date. The Charity achieved a small surplus in this financial year and it is anticipated that future surpluses will eliminate the remaining deficit. Once this has been achieved it will be policy of the Charity to retain sufficient funds to cover six months future expenditure.
INVESTMENT AND OTHER POWERS
The Charity does not have surplus liquid resources to invest.
WALES APE & MONKEY SANCTUARY LIMITED
REPORT OF THE DIRECTORS
FOR THE PERIOD ENDED 30[th] APRIL 2025
RESULTS FOR THE YEAR
As laid out in the attached statements of accounts, Incoming resources during the period were £484,557 and there were no restricted funds. The total resources expended during the year totaled £418,089 of which £416,957 was expended on direct charitable objectives. Management and administrative expenses were £1,132. This resulted in a net profit of £66,468. The directors increased their loans to support the loss.
The financial position for period 2024/2025 of the Project is such that it will be able to continue carrying out its charitable objectives for the financial year 2025/2026 as set down in these financial statements.
RELATED PARTIES
Details of related party transactions are included in the notes to the accounts.
FIXED ASSETS
Details of changes in fixed assets are shown in Note 8 to the accounts.
All assets are held to achieve the objects of the charity.
FUTURE DEVELOPMENT
The organisation will continue to develop the services it provides to meet the requirements of the primates within the Sanctuary.
DIRECTORS
The Directors who served during the year and who were in office at the balance sheet date were: Mr G Garen Mrs J A Garen
REPORTING ACCOUNTANT
A resolution to appoint Messrs S Roberts as reporting accountant will be proposed at the forthcoming Annual General Meeting.
By order of the Board of Trustees
............................................... .............................
SECRETARY DATE 8.
WALES APE & MONKEY SANCTUARY LIMITED
STATEMENT OF DIRECTORS' RESPONSIBILITIES
FOR THE PERIOD ENDED 30[th] APRIL 2025
We are required under company law to prepare financial statements for each financial year which give a true and fair view of the state of the project and of the surplus of the project for that year. In preparing those financial statements we are required to:
-
select suitable accounting policies and apply then consistently;
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make reasonable and prudent judgements and estimates;
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state whether the policies adopted are in accordance with the Charities SORP, the Companies Act 2006 and with applicable accounting standards subject to any material departure disclosed and explained in the Financial Statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the project will continue in business.
We are also responsible for:
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keeping proper accounting records;
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safeguarding the project's assets;
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taking reasonable steps for the prevention and detection of fraud.
By order of the Board of Directors
............................................ Mrs J A Garen SECRETARY
INDEPENDENT ACCOUNTANT'S REPORT TO THE MEMBERS
OF
WALES APE & MONKEY SANCTUARY LIMITED
FOR THE PERIOD ENDED 30[th] APRIL 2025
I report on the accounts for year ended 30[th] April 2024 set out on pages 12 to 25
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND REPORTING ACCOUNTANT
As described on page 9, the Charity Directors are responsible for the preparation of the accounts, and they consider that the Charity is exempt from an audit. It is the reporting accountant’s responsibility to carry out procedures designed to enable the accountant to report its opinion.
BASIS OF OPINION
Work was conducted in accordance with the Statement of Standards for Reporting Accountants, as therefore the procedures consisted of comparing the accounts with the accounting records kept by the Charity, and making such limited inquiries to officers of the charity as considered necessary for the purposes of this report. These procedures provided only the assurance expressed in the opinion below.
OPINION
In my opinion:-
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(a) the financial statements are in agreement with the accounting records kept by the charity under s386 of the Companies Act 2006;
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(b) having regard only to, and on the basis of, the information contained in those accounting records:
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the financial statements have been drawn up in a manner consistent with the accounting requirements specified in S386(2) of the Act; and
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The charity satisfied the conditions for exemption from an audit of the financial statements for the year ending 30[th] April 2025 under section 477 of the Companies Act 2006 relating to small companies.
7 SUNNYBANK MESSRS S ROBERTS BRECON MAAT LD3 7RW
WALES APE & MONKEY SANCTUARY LIMITED
SUMMARY INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30[th] APRIL 2025
| NOTE | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| TURNOVER | 484,557 | 451,786 | |
| Operating Costs | 4 | (418,049) | (470,615) |
| ______ | ______ | ||
| OPERATING SURPLUS/(DEFICIT) | 66,468 | -18,829 | |
| Interest Receivable and Other Income 6 | - | - | |
| _ | ______ | ||
| SURPLUS/(DEFICIT) FOR THE YEAR | 66,468 | -18,829 | |
| _ | ______ |
RECONCILIATION OF INCOME AND EXPENDITURE ACCOUNT OF THE STATEMENT OF FINANCIAL ACTIVITIES
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| SURPLUS(DEFICIT) FOR THE YEAR | 66,468 | -18,829 |
| CAPITAL DONATIONS RECEIVED | ||
| _____ | ______ | |
| 66,468 | -18,829 | |
| _____ | ______ |
There are no recognised gains or losses during the financial year 2024 -2025, other than the results for the year.
A Statement of Financial Activities is shown on page 13 to the financial statements.
WALES APE & MONKEY SANCTUARY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30[th] April 2025
There are no recognised gains or losses other than those passed through the statement of financial activities.
The statement of financial activities has been prepared on the basis that all operations are continuing.
| INCOMING RESOURCES | 2025 | 2024 | |||||
|---|---|---|---|---|---|---|---|
| Grants and donations | 301,373 | 301,373 | 288,394 | ||||
| Adoptions | |||||||
| Receipts from visitors | 129,050 | 129,050 | 117,651 | ||||
| Activities to generate funds: | |||||||
| Sales | 54,134 | 54,134 | 45,741 | ||||
| TOTAL INCOMING RE- | |||||||
| SOURCES | 484,557 | 0 | 0 | 484,557 | 451,786 | ||
| RECOURCES EXPENDED | |||||||
| Direct charitable expendi- | |||||||
| ture | 4 | 416,957 | 469,352 | 469,352 | |||
| Governance costs | 4 | 1,132 | 1,263 | 1,263 | |||
| TOTAL RESOURCES EX- | |||||||
| PENDED | 418,089 | 0 | 0 | 418,089 | 470,615 | ||
| Net movement in funds for the | year | - | 66,468 | ||||
| Transfer between funds | |||||||
| Funds balance brought forward | 148,604 | - | 120,426 | ||||
| Funds balance carried for- | |||||||
| ward | 15 | 215,072 | 120,426 |
WALES APE & MONKEY SANCTUARY LIMITED
BALANCE SHEET
| AS AT 30th APRIL 2025 NOTE 2025 £ £ FIXED ASSETS Tangible assets 8 604,044 CURRENT ASSETS Debtors - Cash in hand 65,137 _____ CURRENT LIABILITIES CREDITORS – AMOUNTS FALLING DUE WITHIN ONE YEAR11(2,886) NET CURRENT LIABILITIES (2,886) TOTAL ASSETS LESS CURRENT LIABILITIES 666,295 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR12 (330,797) NET ASSETS 335,498 Unrestricted fund 215,072 Restricted fund 14 - Capital Restricted fund 14 120,426 335,498 |
£ - 34,283 _____ (24,309) |
2024 £ 609,266 (24,309) 619,240 (350,210) 269,030 148,604 - 120,426 269,030 13. |
|---|---|---|
WALES APE & MONKEY SANCTUARY LIMITED
BALANCE SHEET
AS AT 30[th] APRIL 2025
For the year ending 30[th] April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities;
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with respects to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on ..............................
.............................................. Mrs J A Garen Director
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
1. PRINCIPAL ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention and have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting to Charities” issued in March 2005 and applicable accounting standards.
INCOME
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
FUND ACCOUNTING
Unrestricted funds are donations and other income resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds are unrestricted funds earmarked by the directors for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold land Nil Building expenditure 4% straight line Commercial vehicles & plant 25% straight line Website costs 33% straight line
GIFTS IN KIND
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the project. Gifts donated for resale are included in income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
2. INCOME AND NET INCOMING RESOURCES
The income and net incoming resources on ordinary activities are attributable to the principal activity of the charity.
Net outgoing/incoming resources on ordinary activities before taxation is after charging:-
| 2025 2024 | |
|---|---|
| £ £ | |
| Staff costs | 205,885 249,147 |
| Depreciation | 45,332 53,059 |
| 3. DONATIONS AND GIFTS | |
| 2025 2024 | |
| £ £ | |
| Individuals | 301,373 249,979 |
| Gifts in kind |
15,200 15,200 |
| Capital donations | 38,415 |
| __ ____ | |
| 316,373 303,594 |
Gifts in kind comprise of :-
Food donations valued by the directors at £15,000 provided by the general public. £200 gift in kind for management of the charities website by View Web Design.
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
RESOURCES EXPENDED
4.
| Basis of Allloca- tion Salaries Direct Feed Stuff Direct Stock Direct Vet Fees & Medicines Direct Waste Disposal/Safety Direct Motor & Travel Costs Direct Repairs & Renewals Direct Utility Costs Transactions Promotion and Public- ity Costs Transactions Sundry Expenses Direct Depreciation Direct Legal & Professional Direct Office Expenses Transactions |
Animal 2025 2024 Welfare Governance Total Total 205,885 205,885 249,147 33,005 33,005 36,912 20,315 20,315 18,085 8,125 8,125 8,054 11,072 11,072 2,258 13,926 13,926 13,102 754 754 4,464 18,334 18,334 19,707 3,415 3,415 4,457 0 0 0 45,332 45,322 53,059 0 0 0 397 397 518 5,953 5,953 6,783 10,052 10,052 8,256 1,219 1,219 1,151 1,132 1,132 1263 15,633 15,633 16,523 7,204 7,204 9,277 15,000 15,000 15,000 1,336 1,336 1,336 |
|---|---|
Bank Charges Transactions |
|
| Bank Interest Transactions |
|
| Tele- phone Transactions Accountancy Costs Direct Licenses & Insurance Transactions Rates & Water Transactions Food Direct Operating Lease Direct |
|
| 416,957 1,132 418,079 470,615 |
-
DIRECTORS AND EMPLOYEES The average number of employees throughout the year:
2025 2024 Care and support of primates 8 8 _ _ The wages, salaries and pension costs throughout the period: £ £ Care and support of primates – wages 205,885 249,147 __ ____
The Trustees received no emoluments and there were no reimbursement of expenses. No employee was paid more than £50,000.
6. INTEREST RECEIVABLE AND SIMILAR INCOME
2025 2024 £ £ Interest received on bank deposit accounts - -
_ _
7. TAXATION
The company is a registered charity and as such is exempt from corporation tax.
WALES APE & MONKEY SACTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
8. TANGIBLE FIXED ASSETS
| Cost: As at 1stMay 2024 Additions Disposals As at 30thApril 2025 Depreciation As at 1stMay 2024 Charge for year Disposals As at 30thApril 2025 Net Book Value As at 30th April 2024 As at 30th April 2025 |
Freehold Building Commercial Plant Website Total Land Expenditure Vehicles £ £ £ £ £ £ 2,000 680,013 191,710 380,870 19,500 1,274,093 32,110 7,800 200 40,110 |
Freehold Building Commercial Plant Website Total Land Expenditure Vehicles £ £ £ £ £ £ 2,000 680,013 191,710 380,870 19,500 1,274,093 32,110 7,800 200 40,110 |
Freehold Building Commercial Plant Website Total Land Expenditure Vehicles £ £ £ £ £ £ 2,000 680,013 191,710 380,870 19,500 1,274,093 32,110 7,800 200 40,110 |
Freehold Building Commercial Plant Website Total Land Expenditure Vehicles £ £ £ £ £ £ 2,000 680,013 191,710 380,870 19,500 1,274,093 32,110 7,800 200 40,110 |
Freehold Building Commercial Plant Website Total Land Expenditure Vehicles £ £ £ £ £ £ 2,000 680,013 191,710 380,870 19,500 1,274,093 32,110 7,800 200 40,110 |
|---|---|---|---|---|---|
| 2,000 712,123 191,710 388,670 19,700 1,314,203 |
|||||
| - 221,067 131,324 294,059 18,377 611,768 - 16,484 17,096 11,472 280 45,332 - - - - - - |
|||||
| - 237,551 148,420 305,531 18,657 657,100 |
|||||
| 2,000 458,969 60,384 86,811 1,123 609,287 |
|||||
| 2,000 | 474,572 43,290 |
83,139 | 1,043 | 604,044 |
All fixed assets are employed in the furtherance of the Charity's objects.
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[TH] APRIL 2025
9. CHANGES IN RESOURCES AVAILABLE FOR CHARITABLE USE
| TOTAL | TOTAL | |
|---|---|---|
| FUNDS | FUNDS | |
| 2025 | 2024 | |
| £ | £ | |
| Net movement of funds | ||
| for the year | 66,468 | 18,829 |
| net increase/decrease | ||
| in tangible fixed assets:- | ||
| For direct charitable purposes | -5,243 | 79,537 |
| NET MOVEMENT IN | ||
| FUNDS AVAILABLE | ||
| FOR FUTURE ACTIVITIES | 61,225 | 60,708 |
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
| 10. DEBTORS | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Amount falling due within one year | - | - |
| ____ | _____ | |
| 11. CREDITORS: amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Bank overdraft | 13,017 | |
| Trade creditors | 2,886 | 2,792 |
| Hire Purchase contracts | - | - |
| Short term loan | 8,500 | |
| ______ | ______ | |
| 2,886 | 24,309 |
The bank overdraft is secured by a debenture dated 30[th] September 2004 over the assets of the company.
| 12. CREDITORS: amounts falling due after more | ||
|---|---|---|
| than one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Loans from directors |
328,710 | 328,710 |
| Build Back Loan - | 2,087 | 21,500 |
| ______ | _ | |
| 330,797 | 350,210 | |
| The loans from the directors have no interest charged and there is no intention to repay | ||
| immediately. | ||
| 13. SECURED DEBTS | ||
| The following secured debts are included | ||
| within creditors:- | 2024 | 2024 |
| £ | £ | |
| Hire purchase contracts |
- | - |
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30[th] APRIL 2025
14. STATEMENT OF FUNDS
The restricted capital fund comprises (i) the value of land and buildings costs donated by Mr G Garen and Mrs J A Garen and by Mrs Garen’s mother, plus (ii) donations and grants assistance towards the building of the Primate Rescue Sanctuary and Visitors Centre less (iii) depreciation on the related assets.
The Trustees believe a restricted capital fund is a better and more accurate description of this fund rather than an endowment fund.
The directors are drawing up a plan to deal with the deficit on unrestricted funds. They have already lent money to the charity to fund the current deficit, and will consider waiving the loan at some point in the near future.
WALES APE & MONKEY SANCTUARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30[th] APRIL 2025
15. RELATED PARTY TRANSACTION
Mr G Garen and Mrs J A Garen were not repaid any of their loans to the charity during the year. The amount due to the directors is disclosed in Note 12.
During the year the company also had transactions at arms length with Cefn-yr-Erw Study Centre, a partnership between Mr G Garen and Mrs J A Garen, the Directors.
16. OPERATING LEASE COMMITMENTS
2025 2024 £ £ Expiring: Within one year 1,336 1,336 Between one and five years 3,360 3,360
APPENDIX 1 WALES APE & MONKEY SANCTUARY LIMITED
SCHEDULE TO THE INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30[th] APRIL 2025
| SCHEDULE OF INCOME RECEIVABLE | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Grants and donations | 301,373 | 288,394 | |
| Adoptions |
- | - | |
| Receipts from visitors |
129,050 | 117,651 | |
| Deposit interest |
- | - | |
| Sales | 54,134 | 45,741 | |
| ______ | _ | ||
| 484,557 | 451,786 | ||
| LESS SCHEDULE OF EXPENDITURE | |||
| Salaries | 205,885 | 249,147 | |
| Feed Stuff | 33,005 | 36,912 | |
| Stock |
20,315 | 18,085 | |
| Vet fees and medicines | 8,125 | 8,054 | |
| Waste disposal/Safety | 11,072 | 2,258 | |
| Motor and travel | 13,926 | 13,102 | |
| Repairs and renewals | 754 | 4,464 | |
| Utility costs | 18,334 | 19,707 | |
| Promotion and publicity | 3,415 | 4,457 | |
| Depreciation | 45,332 | 53,059 | |
| Office expenses | 397 | 518 | |
| Bank charges | 5,953 | 6,783 | |
| Bank interest | 10,052 | 8,256 | |
| Telephone | 1,219 | 1,151 | |
| Accountancy cost | 1,132 | 1,263 | |
| Licences and insurance | 15,633 | 16,523 | |
| Rates and water | 7,204 | 9,277 | |
| Food | 15,000 | 15,000 | |
| Operating lease | 1,336 | 1,336 | |
| _ | ______ | ||
| 418,089 | 470,615 | ||
| ______ | ______ | ||
| SUPLUS/(DEFICIT) FOR THE YEAR | 66,468 | -18,829 |