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2022-09-30-accounts

Directors
Mr C G Felton
Mrs M-P Lloyd
Dr 8A Murrer
Mr J Close
Mr J Poole
Mr THeneveld
Mrs P ATomlinson
Ms 5 M Jackson
Senior Executive Personnel Executive Director Mr K Hansen
Finance Manager Mrs SWooden
Registered office Hampstead
Norreys
Thatcham
Berkshire
RG18 OTN
Company registration number 04020388
Charity registration number 1085057
Auditors UHY Ross Brooke
Suite
I
Windrush
Court
Abingdon
Business Park
Oxfordshire
OX14 1SY
Bankers National
Westminster		 Bank Pic
Winchester
Old Bank
105 High Street
Winchester
Hampshire
5023 9AW

Page
Report ofthe board of trustees 1-7
Independent auditors' report 8-11
Consolidated statement offinancial activities 12
Consolidated comparative
statement		 offinancial activities
Balance sheet 14
Statement of cash flow 15-16
Notes to the financial statements 17-33

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Group Charity
Notes 2022 2021 2022 2021
6 g 6 6
Fixed assets
Tangible 9 472,475 424,727 448,055 407,813
Intangible 10 27,148 13,592 26,265 12,553
Investments 11 100 100
Current assets
Stocks 32,267 22,096
Debtors 12 69,254 42,828 146,375 70,394
Cash at bank and in hand 32,551 172,137 1,611 143,415
134,072 237,061 147,986 213,809
Creditors: amounts falling due
within one year 13 (251,241) (110,619) (190,414) (80,273)
Net current (liabilities)/assets (117,169) 126,442 (42,428) 133,536
Total assets less current liabilities 382,454 564,761 431,992 554,002
Creditors: amounts falling due
after more than one year 14 (103,005) (122,187) (75,791) (85,394)
Net Assets 279,449 442,574 356,201 468,608
Funds
Restricted funds 22 19,430 53,793 19,430 53,793
Unrestricted funds 21 336,771 414,815 336,771 414,815
Non- charitable trading funds (76,752) (26,034)
279,449 442,574 356,201 468,608

2022f 2021
f
Cash flows from operating activities:
Net cash provided
by (used in) activities		 (3,302) 204,446
Cash flows from investing activities:
Purchase of property,
plant and equipment		 and intangible assets (140,945) (38,909)
Net cash provided
by (used in) investing		 activities (140,945) (38,909)
Cash flow from financing activities:
New borrowings
Repayment
ofborrowing		 (21,518) (14,735)
Net cash provided
by (used in) financing		 activities (21,518) (14,735)
Change in cash and cash equivalents in the reporting period (165,765) 150,802
Cash and cash equivalents
at the beginning		 ofthe reporting period 172,137 21,335
Cash and cash equivalents
at the end		 of the reporting period 6,372 172,137
Reconciliation ofnet income/(expenditure) to net cash flow from operating activities
2022 2021
f f
Net income/(expenditure
forthe reporting		 period)(as per the
statement offinancial activities) 163,125 149,022
Adjustments
for:
Depreciation/amortisation
charges		 79,641 72,335
Loss/(profit)
on sale offixed assets
(Increase)/decrease
in stocks		 (10,171) (10,217)
(Increase)/decrease
in debtors		 (26,426) (896)
Increase/(decrease)
in creditors		 116,779 (5,798)
Net cash provided
by (used in) operating		 activities (3,302) 204,446
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roup net funds movement
summary
Restricted Unrestricted Total
Funds
f		 Fundsf Funds
f
As at 1October 2021 53,793 388,781 442,574
Income 12,000 939,998 951,998
Expenditure (1,115,123) (1,115,123)
Transfer between funds (46,363) 46,363
As at 30September 2022 19,430 260,019 279,449

nalysis ofnet assets be tween funds
Restricted Unrestricted Total
Funds Funds Funds
f f
Tangible and intangible fixed assets 29,351 470,272 499,623
Current assets 80,588 27,305 107,893
Creditors (90,509) (237,558) (328,067)
At 30September 2022 19,430 260,019 279,449

Creditors: amounts
falling due		 after m ore than one year
Group Charity
2022
2021		 2022 2021
f
f		 f f
Bank loan 103,005
122,187		 75,791 85,394
103,005
122,187		 75,791 85,394
A loan for f175,000 was taken out in settlement
ofthe EIJ liability		 during
March 2014, originally
the loan had been for f190,000 in March 2012, this is secured on the property
operated		 by the
group and its associated assets. The repayment
date ofthe loan is11April 2027. In FY21,the Living
Rainforest
received a bounce back loan forf50,000,this is a 6year loan, no repayments
were due
in the first 12months. Interest is charged at a rate of2.5 gg. The first repayment
was in June 2021.
Operating
lease commitments
Lessee
At the reporting
end date the		 charity had outstanding
commitments
for future
minimum		 lease
payments
under non-cancellable		 operating leases, as follows:
2022 2021
f f
Less than 1year 28,126 31,212
1—5years 77,303 100,429
More than 5years 30,000 42,500
135,429 174,141

Investment
in subsidiary		 100
Net book value at 30September 2022 and 30September 2021 100
Group Charity
2021 2021 2022 2021
f f f f
Trade debtors 17,475 3,023 17,475 3,023
Prepayments 21,193 17,645 20,807 15,739
Other debtors 30,586 22,160 28,666 22,160
Amount
due from		 subsidiary 79,427 29,472
69,254 42,828 146,375 70,394
reditors: amounts falling due within one year
Group Charity
2022 2021 2022 2021
f f f f
gank loans and overdrafts 50,896 27,054 22,274 17,054
Trade creditors 158,270 28,074 136,580 11,862
Other taxes and social security 1,925 6,871 1,331 6,871
Other creditors 40,150 48,620 30,229 44,486
251,241 110,619 190,414 80,273

Website Total
Cost
1October 2021 18,982 18,982
Additions 16,700 16,700
30September 2022 35,682 35,682
Depreciation
1October 2021 5,390 5,390
Charge forthe year 3,144 3,144
30September 2022 8,534 8,534
Net book values
30September 2022 27,148 27,148
30September 2021 13,592 13,592
Intangible
fixed assets: Charity
Website Total
6 g
Cost
1October 2021 17,423 17,423
Additions 16,700 16,700
30September 2022 34,123 34,123
Depreciation
1October 2021 4,870 4,870
Charge for the year 2,988 2,988
30September 2022 7,858 7,858
Net book values
30September 2022 26,265 26,265
30,September 2021 12,553 12,553

Plant & Improvements
Plants equipment Exhibits to property Total
E E E E E
Cost
1October 2021 5,546 215,544 294,301 1,231,571 1,747,142
Additions 47,390 76,855 124,245
Disposals
30September 2022 5,546 262,934 294,301 1,308,606 1,871,387
Depreciation
1October 2021 5,546 201,971 147,757 967,141 1,322,415
Charge for the year 7,993 17,231 51,273 76,497
Disposals
30September 2022 5,546 209,964 164,988 1,018,414 1,398,912
Net book values
30September 2022 52,970 129,313 290,192 472,475
30September 2021 13,573 146,544 264,610 424,727
Tangible fixed assets: Chadty Plant & Improvements
Plants equipment Exhibits to property Total
E E E E E
Cost
1October 2021 5,546 166,9D6 294,301 945,986 1,412,739
Additions 44,177 70,043 114,220
Disposals
30September 2022 5,546 211,083 294,301 1,016,029 1,526,959
Depreciation
1October 2021 5,546 154,633 147,757 696,990 936,498
Charge for the year 7,036 17,231 49,711 68,428
Disposals
30September 2022 5,546 161,669 164,988 746,701 1,004,926
Net book values
30September 2022 49,414 129,313 269,328 448,055
30September 2021 12,273 146,544 248,996 407,813

6. Auditors remuneration
2022 2021
E E
Audit fees 7,500 12,355
7. Staff costs and trustees' remuneration
2022 2021
f E
Wages and salaries 478,654 470,202
Social security costs 31,396 29,026
Pension costs 11,988 9,250
522,038 508,478
2022 2021
E E
Visitor attraction 24 25
Commercial trading 12 12
36 37
Executive personnel
2022 2021
E 6
Tota I remuneration 103,990 99,186
8. Net outgoing resources for the year
2021 2020
f E
This isstated after charging
Amortisation 3,144 1,737
Depreciation 76,497 70,598
Auditors'
remuneration		 7,500 12,355
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Summary
profit		 and loss account Note 2022 2021
6 6
Turnover 195,383 91,102
Cost ofsales 3.1 (214,086) (146,262)
Administrative expenses (62,740) (71,769)
Otherincome 33,774 239,628
Interest payable (3,049) (1,535)
Net profit/(loss) (50,718) 111,164
The assets and liabilities ofthe subsidiary were:
Fixed assets 24,420 16,914
Intangible
assets		 883 1,039
Current assets 46,891 52,724
Creditors: amounts falling due within one year (121,632) (59,818)
Creditors: amounts falling due after more than one year (27,214) (36,793)
(76,652) (25,934)
Reserves
Share capital 100 100
Share premium account 153,548 153,548
Profit and loss account (230,300) (179,582)
(76,652) (25,934)
3.1 Cost ofsales
2022 2021
6 6
Purchases 102,383 45,591
Staff costs 111,703 100,671
214,086 146,262

nalysis o fca sh an d cash eq uivalents
2022 2021
f f
Adjustments for:
Cash in hand 32,551 172,137
Overdraft facility repayable on demand (26,179)
Net cash provided by (used in) operating activities 6,372 172,137