## ## ||||Page|| |---|---|---|---|---| |Report ofthe 'I'rustces||!|io|5| |Rcport ofihe Independent
Audiiors||6|io|tt| |Siatement ofFinancial|Actirities|||| |13aianec Sheet||10|to|| |Cash Flow Statement|||12|| |Notes to the Cash Flow Statement|||13|| |Notes to thc Financial|Statements|14|iu|26| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||3I.I 7.2
I|31.12.20| |---|---|---|---|---|---|---| ||||Unrcstrictc&l|itc)trictcd|'Ii)tal|I'ato I| ||||fund|fi)nds|Ihnds|fi)t)ds| |INCOME AND ENDOWMENTS|FROM||||6|f| |Donations
and legacies|||561,123||561,123|644,376| |Charitable
activities||||||| |Animal
perl&|||5.,264,804||5,264,804|3,764,640| |Other trading activities
Investment
income
Other income||3
4|82 916
85,482
166715||82,916
85,482
166,215|68,211
82,446
788,793| |Total|||6,160.540||6,160.540|5.348.466| |EXPENDITURF. ON||||||| |Raising
f'unde||6|42,877||42,877|24,241| |Charitable
activities||||||| |Animal
park|||1.060.552||1,06)0.552|942.785| |Other|||3,273447|2".257|3,275.704|3.198,349| |Total|||4,376,876|2,257|4,379,133|4,165,375| |NKT INCOME/(EXPENDITURE)|||1.783,664|(2.257)|1.781,407|1,183.091| |Transfers
between
funds||19|1130)|130||| |Net movcmcnt
in funds|||1.783.514|(2.127)|1,781,407|1,183,091| |RECONCILIATION
OF FUNDS||||||| |Total funds brought
forward|||5.232.536|7,431|5.239,967|4,056,876| |TOTAl. I"UNDS CARRIFD FORWARD|||7,016,070|5,304|7.021,374|5,239.967| ## |||31DEC|EMBER 2021|||| |---|---|---|---|---|---|---| ||||||31.IZ21|31.12.20| ||||Unrestricted|Restricted|'Intel|Total| ||||fund|I'unds|fbnds|funds| |||Notes||f|6|| |FIXEDASSETS||||||| |Intangible|assets|ll|2.186||2.186|2,186| |1anglble|assets|12|3,276 t86||3,276,486|2,842,471| ||||3,278,672||3278,672|2.844,657| |CURRENT ASSETS||||||| |'Stocks||13|16.634||16.634|15r667| |Debtors||14|589,553||589.553|145,186| |Cash at bank «nd in Itand|||4.614,465|5.3D4|IA I'1 Ifv|3,637,821| ||||5 go 0 (152|5,304|5,225.956|3,798,674| |CREDITORS||||||| |Amounts|falling due within one year|15|(699,921)||(699,921)|(436,697)| |NKT CURRENT ASSETS|||4.520,731|5304|4,526,035|3,361,977| |TOTAL|ASSETS LESSCURRENT|||||| |LIABIL]TIES|||7,799.4(I3|5,304|7,804,707|6,206,634| |CREDITORS||||||| |Amounts|falling due ager more thmt onc year|16|(783333)||(783,333)|(966,667)| ||||7,01&i.070|5,304|7,021.374|5,239,967| ## ||
3'1 DECKIs71BER2021||| |---|---|---|---| |liUNDS|19||| |I.lnrcstric(ed
funds
I(cstricle&l I'ands||7.01 f3,070
5303|5,232,536
7A3!| |TOTAL FUNDS||7.923.774|.'39,967| ## ## |||TBKZOO|LOGICAL SOCiETY OFBER'I'VORI)SB)RE|LOGICAL SOCiETY OFBER'I'VORI)SB)RE|| |---|---|---|---|---|---| ||||CASE irLOvt(r STATKMKftT||| |||FOR|TBKYEAR KffDKD 31DECEMBER 202i||| |||||31.12.21|31.I '2.'20| ||||Notes||| |Cash Rows from operating
Scorns(cd.||activities|||| |Cash
(rom operations||||1.817.124|1.064.647| |lntefes'1' ptd'8||||(1,956)|| |Net cash provided
by opera(ing activities||||1,8I5,168|1,064.647| |Cash flows from investing||activities|||| |Purchase oftangible imed assets||||(822,754)|(597.392)| |interest
received||||6,201|1.9(6| |Net oasb used in investing|activities|||(816.553)|~595 476)| |cash flows from financing||nativities|||| |New loans ia year|||||1.000,000| |(.oms repayments
in year||||(16.667)|| |hist cash fused (n)/provided||by Btnsncing activities||~16,667)|(.000.000| |Change ln cash and cash||oqnivalents|in||| |the reporting
period||||98(3)48|1A6').171| |Cash and cash equivalents||at the|||| |beginning
ofthe reporting||period||3,G37,821|2.168.650| |Cash and cash equivalents||at the cnd|of||| |the reporting period||||4.61'A769|3,637,821| ## ||RECONCB|lATION|lATION|lATION|OFNET INCOME TO NET CASH FLOW FROM|OFNET INCOME TO NET CASH FLOW FROM|OFNET INCOME TO NET CASH FLOW FROM|OPERATING|ACTI'VIT(ES| |---|---|---|---|---|---|---|---|---|---| |||||||||31,12.21|31.12.20| ||||||||||f| ||Nei income|for the||reporting|||period (as per the Statement of||| ||Financial Activides)|||||||1,781,407|1,183,091| ||Adjustments|for:|||||||| ||Depreciation|charges||||||388,739|384.586| ||Interest received|||||||(6,201)|(1,916)| ||Interest paid|||||||1,956|| ||increase
in stocks|||||||(967)|(3,070)| ||Increase
in debtors|||||||(444,367)|(26,777)| ||Increaso/(decrease)|||in creditors||||96,557|(471?67)| ||Net cash provided|||by|operations|||1,817.124|1.064,647| |2.|ANALYSIS|OF|CHANGES||||IN NKT FUNDS||| ||||||||Al 1.1.21|Cash flow|At 31.1221| ||||||||||f| ||Nci cash||||||||| ||Cash nt bank|and|in|hand|||3.637.821|981.')48|4,619769| ||||||||3,63/,821|981.9 18|4.61').769| ||Debt||||||||| ||Debts I'ailing|duc|within|||I year|(33,333)|(166.667)|(200,000)| ||l)ebts falling|due|after||I|year|(966.667)|183,33:I|(783,333)| ||||||||~1.000.000)|16,667|(983.333)| ||Total||||||2.637.821|998.615|3.636,436| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |DONATIONS
AND LEGACIES||| |---|---|---| ||3 I.12.21|31.12.20| ||f|| |Donntions|49244|224,664| |Gift aid|511.879|419,712| ||561,123|644.376| ## ## ## |3.|OTHFR TRAD|ING ACTI|VITI KS|||| |---|---|---|---|---|---|---| ||||||31.)2,21|31.1)L30| ||C)tarity ever)is
Cabin sales||||I
(1,3211
84240|I
4.557
63.654| ||||||82,0)6|68,311| |4,|INYESTMKNT|INCOME||||| ||Rents I'ecetvcd
Inter»st roccivabl»||||3).12.21
I
79,28)
6,201|3).)2.20
E
80,530
I,U)6| ||||||85.482|82,446| |5.|INCOME FROM CHARITABLE ACTIVITIES|||||| ||||A»tivity||31.12.21
I|3).)2?0
8| ||Visitor income
Other operating|income|Animal
Animal)|lpark
perl;|5, )67,704
o7,100|3,722.UUU
.12.631| ||||||5264.804|3,764.640| |6.|RAISING FUNDS|||||| ||OTHER TRADING ACTIVITIFS|||||| ||||||31.1)L21|31.12.20| ||||||I|8| ||Pro»chases||||42.877|24,241| ## ## ## ||||||||1)llCot| |---|---|---|---|---|---|---|---| ||||||||Costs| ||Animal
park||||||1.060.552| |8.|SUPPORT COSTS||||||| |||||||f&nvemancc|| ||||||Munapemcnt|costs|'I'otals| ||||||I|l'.|8| ||Other resources expended||||3,270.204|5,500|3.275.704| ||Support costs, included||in the above,|are as follows:|||| |||||||31,12.21|31,12.20| |||||||Othln|| |||||||resources|Total| |||||||expended|activities| ||YYagcs|||||661,295|685,894| ||Social security|||||62,580|61,549| ||Pensions|||||31,581|28,351| ||Hire ofequipment|||||6,302|6,267| ||Rent payable|||||616.500|600,000| ||Rates and water|||||3,673|5,489| ||lnmlrancc|||||65,102|50,765| ||Motor and travelling|expenses||||19,241|20.483| ||Tclcphonc
anti coninllnllcatlorls|||||23,792|19,675| ||Printing&, post A, stationery|||||42,682|73,653| ||Advertising
and marketing|||||136,134|137,473| ||Sundries|||||38,216|42.983| ||Bank charges|||||53,206|36,287| ||Accountancy|||||12,299|11,540| ||Consultancy
fees|||||270.000|261,177| ||Legal and protbssional||I'ees|||12,707|7,848| ||l,ight and heat|||||173,953|148.740| ||Staff wellare
and uniforms|||||47,921|27,043| ||Computer
maintenance|||||74,489|40,852| ||Training costs|||||8,838|5,830| ||Irrecoverable
VAT|||||168,78S|231,672| ||Repairs
and nialntcflancc|||||349,398|303,074| ||Health and safety|||||812|632| ||Bad debts||||||1,000| ||Depreciation oftangible||and heritage|assets||388,739|384,587| ||Carried forward|||||3.268.2 18|3.192,864| ## ## |SUPPO|RT CO|STS-continued||| |---|---|---|---|---| ||||31.12.21|31.12.20| ||||Other|| ||||to»ounces|Total| ||||c»pended|activities| |Brought
interest
Auditors'|I'orward
payablc
and similar charges
remuneration||8
3,268,248
1.956
5,500|3.192.864
5,485| ||||3,275,704|3,198,349| ## ## ## |STAlr|F COSTS|||||| |---|---|---|---|---|---|---| ||||||31.1221|31.12.20| ||||||f|| |Wages
Sooial
Other|and sahtrics
security costs
pension
corns||||1.395,669
113,645
31.581|1.405,848
101.961
28,351| ||||||1.540.895|1.536.160| |Thc average monthly||number ofcmployccs|during|the year was as follows:||| |Animal|pmk and administration||||31.12.21
131|31.12.20
102| ## ## ## ||||I'atents| |---|---|---|---| ||||and| ||||licences| ||||f| ||COST||| ||At|I Janualy 2021 and 31 December 2021|2,186| ||NET BOOK VALUF.||| ||At|31 December 2021|2.186| ||At|31 December 2020|2,186| |12.|TANG)BI.KFIXEDASSIITS||| |TA|NG)BI.KFIXEDASSIITS|||||| |---|---|---|---|---|---|---| |||||||Animal| |||hnprovemcnm|Assets|hl||enclosures| |||Io|course|ol'|Short|and| |||lpntpcrl&
f|cnnatl'urt|Iun|leasehold|atlract lone| |COST||||||| |ht|I January
2021|119,756|67.671||3,650|3,375,205| |Additions||15,748|678,851|||| |At|31 December 2021|135,504|746,522||3,650|3,375,205| |DFPRFiCIATION||||||| |At|I January 202!|27,713|||2,920|754.865| |Charbce
I'or)car||11.976|||730|337.521| |At|31 December 2021|39,689|||3,650|1.092,386| |NET BOOK VALUE||||||| |hl|31 December 2021|95.815|746.522|||'2,282,819| |At|31 December 2020|92,013|67,671||730|2.620,340| ## ## ## |12.|TANGIBLF, FIXEDA|SSETS-continued||||| |---|---|---|---|---|---|---| |||I|ialurcs|||| |||Plant and|aml|184otol|t oinputcr|| ||COST|machi» cry
8|lit ti»8s
8|vehicles
I|cg u I pro en I
r|'I'otals| ||At l,lanuary 2021
Additions|64313
108,233|2,640|43.5UU|87,482
19,928|3.764,217
822,75'I| ||At 31 December 2021|172,546|2,640|43,500|107,404|4.586,971| ||DEPRECIATION|||||| ||At
I January
2021
Clmr8c for year|41,416
12,685|1,560
270|79 736
3 441|63,536
i2,116|921.746
388.739| ||At 31 December 2021|51,101|1,830|33,177|85,652|1.310,485| ||NKT BOOK VAI U18:|||||| ||At 31 Deccmbcr 2021|118,445|810|10.373|21.752|3,276,486| ||At 31 l)ecember 2020|22.897|8.989|13,764|23.946|2,842.47 I| |13.|STOCKS|||||| ||||||31.17 21|31.17.20| ||Goods held
I'or resale||||J:
16,634|f.
15,667| |14.|DEBTORS:AMOUNTS|IrAI LING DUE Wi'I'HIN|ONK YEAR|||| ||||||31.17.21|31,17 20| |||||||8| ||Trade debtors
Other debtors||||37,634
414.167|41,771
72729| ||Prepaymcnts
and accrued|income|||137.757|31,186| ||||||5S89,553|145.186| ## ## |15.|CRFDITORS: AMOUNTS FALLING DUli: WITIIIN ONE YEAR||| |---|---|---|---| |||31.12-"1|31.12.'20| ||||f| ||Bank loans and ovcrdralis (scc note 17)|200.000|33,333| ||'1'radc creditors|194.219|189,628| ||Social security and other taxes|19,6
1 7|1'2.249| ||Other croditors|1 I, 1l4|7.511| ||Accruals
and deferred
income|274,971|193,976| |||699,921|436,697| |16,|CREDITORS: AMOUNTS FAI LING DUK Al'TKR MORE THAN ONE YEAR||| |||31.12.21|31.12.20| ||||8| ||Bank loans(sce note 17)|783,333|966,667| |17,|LOANS||| ||An analysis ofthe maturity of loans is given belotv:||| |||31.1'2.21|31.12.20| |||f.|f.| ||Amounts
1'ailing due within
onc year on dmnand:||| ||Bank loans|200,000|33,333| ||Amounts
falling between
onc and two years:||| ||Bank loans
—1-2 years|200.000|200,000| ||Amounts
falling due between two and five years:||| ||Bank loans - 2-5 years|583,333|200,000| ||Amounts
fblling due in more than live years:||| ||Repayable
by instalmcnts:||| ||Bank loans more than 5years||566.667| ## ## ||||||31.12.21|31.17.20| |---|---|---|---|---|---|---| ||Within one year
Between onc and live years
In more than five years||||ft06,367
2.405.871|I
605.256
'2,410,512
600,000| ||||||3,012.238|3,615,768| |19.|MOVEMKN'I'
IN FUNDS|||||| |||||Ncl|Transl'ers|| |||||movement|bctwcen|At| ||||At 1.1.21
E|in funds
I|funds|31.1221| ||Unrestricted
fuads|||||| ||General
fimd||5,232,536|1,783,664|(130)|7,016.070| ||Restricted
funds|||||| ||National
Lottery Garden
Wild Tiger lfealth Centre|Project|".127
5,304|(2 257)|130|5,304| ||||7,431|(2.257)|130|5304| ||TOTAL FUNDS||i..li.967|1.781:tii||7,021.374| ||Ncl movement
in f'unde, included||in lhe above are as follows:|||| |||||Incoming|Reseal'ccs|Movement| |||||resources|expended|in Ibnds| |||||E|E|| ||Unrcstldeted
funds|||||| ||Gone rul
lund|||6,160,540|(4,376,876)|1,783,664| ||Restricted
funds|||||| ||National I.oltcry Garden Pmjcct||||(2,257)|(2,257)| ## ## ## ## ||||||Net|'I'ransfers||| |---|---|---|---|---|---|---|---|---| ||||||movcI'n oil I|but woct1||Al| |||||At 1.1.20|in luntls|lands|31,12?0|| ||||||J|||I;| |Unrr. stricted funds||||||||| |(ieneral|lund|||4.047,956|1,193,349|(8.7G9)|5,232,536|| |RestNeted
funds||||||||| |Drivc4Wildlifc|||||(8.567)|8,567||| |National|lottery Garden Project||||((n995)|202||lo7| |Wild Tiger Health Centre|||||5.304|||5,304| ||||||( I1).258)|8,769||7.431| |TOTAL|FUNDS|||4,056.876|1.183,091||5239,967|| |Comparative
net movement||in funds,|included|in thc above arc as follows:||||| ||||||Incoming|I(csources|Movement|| ||||||resources|enpcndcd|in funds|| |||||||f||I| |Uurestricted
I'unde||||||||| |General|I'und||||5,343,162|(4,149,813)|1,193,349|| |Restricted funds||||||||| |0rive4W il|d lit'e|||||(8,567)||(8,567)| |National|l,ottery Garden Project|||||(6.995)||(G,995)| |Wild Tiger Ilcalth Centre|||||5.304|||5,304| ||||||5,304|(15,562)||(10u58)| |TOTAL|FUNDS|||||||| ## ## ## |||||Nct|'I'rans|fern|| |---|---|---|---|---|---|---|---| |||||movcnscnl|benween||At| ||||At 1.1.20
I|in I'unde
f|fundsl||31.12,21
f| |Unrestricted||funds|||||| |Gcnernl|I'und||4,047,956|2,977,013|(8,899)||7,016,070| |Restricted funds|||||||| |Drivc4W|ildli|I'e||(8.567)|8|507|| |hlational|Louery Garden Project||8,920|(9252)|332||| |Wild Tiger llealth Centre||||5.304|||5.304| ||||8,920|~12.515)|||5,304| |TO'fAL|FIJNDS||4.056.876||||7,021,374| ||Incoming|Rcsotuces|Movcmclu| |---|---|---|---| ||resources
I|expended|in funds
l| |Unrestricted
funds|||| |General
fund|11,503.702|(8.526,689)|2,977,013| |Restricted funds|||| |Drive4Wildlife||(8.567)|(8,567)| |National
Lo'ttery Garden project||(925v)|(9 75e)| |Wild Tiger llealth Centre|5.304||5.304| ||5.301|(17,819)|~12,515)| |'I'OTAL FUNIIS|11.509.006|(8,544,508)|2.964.498| ## ## ##