## Wildlife Vets International
Charity number 1109670
A company limited by guarantee number 5186286
## Annual Report and Financial Statements
for the year ended 31 December 2022
Wildlife Vets International
Annual Report and Financial Statements for the year ended 31 December 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 16|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Wildlife Vets International
## Trustees' report for the year ended 31 December 2022
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Dr Miranda Stevenson Chair Ms Sharon Miller Vice Chair Resigned 15 May 2023 Mr Peter Coe Treasurer Mr Ken Elliott Mr Chris Washington-Sare Mr Peter Kettlewell Appointed 12 May 2022 **Company secretary** Andrew Greenwood **Charity number** 1109670 Registered in England and Wales **Company number** 5186286 Registered in England and Wales **Registered and principal address Bankers** Station House CAF Bank Ltd Parkwood Street 25 Kings Hill Avenue Keighley Kings Hill BD21 4NQ West Malling ME19 4JQ
## **Independent examiner**
Rhys North ACA **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 21 July 2004. It is governed by a memorandum and articles of association as amended by special resolution dated 28 April 2005 and 23 July 2020. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Wildlife Vets International
## Trustees' report (continued) for the year ended 31 December 2022
## **Objectives and activities**
## **The charity's objects**
The promotion, for the public benefit, of the conservation of rare and endangered species and their habitats worldwide, in particular but not exclusively by the provision of veterinary services.
## **The charity's main activities**
Wildlife Vets International aims to achieve its objectives by providing in-country veterinary support and establishing sustainable capacity through partnership with local organisations, increasing both human and animal welfare.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of environmental protection or improvement.
## **Achievements and performance**
Miranda Stevenson, Chair of Trustees summarises WVI’s achievements:
We are extremely proud of the impact we have been able to have on a wide range of endangered species conservation initiatives since the founding of WVI in 2004. By getting world class veterinary expertise to the conservation frontline when and where it’s most needed, WVI has made significant contributions to the long term survival of species like the echo parakeet, the Amur leopard and the pine marten.
However, as we approach our 20th anniversary, we are increasingly aware of how important it is to evaluate the work we do and the projects we support as part of a more holistic approach to biodiversity conservation and the concept of One Health.[1] In doing so, we can demonstrate impact not only for ourselves and our local partners, but also for those who support and fund the work we do.
The 2015 UN Sustainable Development Goals provide us with a starting point for a framework for evaluation. Of particular relevance to WVI are; SDG 15, Life on Land, which refers to the need to protect, restore and promote biodiversity and terrestrial ecosystems; SDG 14, Life Below Water, which addresses the need to conserve our oceans; and SDG 3 Good Health and Well-Being, which includes targets concerned with the management of global health risks, communicable disease and vaccine research.
While the SDGs were primarily designed with respect to the health and welfare of the planet’s human population, few would now deny the fundamental interconnections between all life on the planet – in particular people, domestic animals and livestock, and wildlife. The SARS-CoV-2 pandemic shone a spotlight on the shrinking interface between humans, other species and the health of the planet, and what can happen when species which would not normally come into contact with each other exist in closer and closer proximity, giving rise to new and greater opportunities for the spill over of pathogens. While emerging infectious disease has become recognised by zoologists and conservationists as a leading cause of species decline over recent decades, the Covid pandemic has resulted in a much wider appreciation of the need for effective disease surveillance and mitigation to protect all life on earth, ourselves included. This is where WVI plays a modest but vital part.
## **Life on Land**
In 2022, initiatives which have contributed to the protection of Life on Land include the work of Matthew Rendle RVN in Ghana, where he has been helping West African Primate Conservation Action (WAPCA) prepare a group of captive white-naped mangabeys (Cercocebus lunulatus) – an Endangered primate – for future release into the wild in community-managed forest. Meanwhile, vet Jessica Bodgener, working with Cornell colleague Dr Martin Gilbert, has significantly advanced understanding of the threat posed by canine distemper virus to leopards in Nepal, and potential links to human-leopard conflict. Jess and Martin were also responsible for a ground-breaking workshop for regional tiger specialists in Indonesia, as the country prepares to be the first to introduce a nationwide network for distemper surveillance – the greatest known disease threat to the world’s remaining tigers. The workshop was one of a suite of initiatives to support global tiger conservation - the focus of our Big Give Christmas Challenge campaign, which was our most successful yet, raising over £30,000.
3
## Wildlife Vets International
## Trustees' report (continued) for the year ended 31 December 2022
## **Achievements and performance continued Life on Land continued**
Another highlight was the visit of Nepalese wildlife vet, Dr Amir Sadaula, for CPD training in the UK, to enable him to make better use of anaesthetic and X-ray equipment at the country’s first and only wildlife hospital in Chitwan National Park, where patients include tigers and leopards. As an umbrella species, conservation of the tiger supports and is intrinsically linked to the protection of its habitat and local biodiversity. We are extremely grateful to Montgomery Veterinary Clinic and our long standing partners at The Big Cat Sanctuary, Colchester Zoo and Chessington World of Adventures for facilitating Amir’s training.
## **Life below Water**
This year, we have not only continued to strengthen the veterinary capacity of the ARCHELON turtle rehab and rehabilitation centre in Greece, but we have also built on our relationship with government vets in Ghana who are responsible for turtle welfare; something which will be taken forward over the coming months by Matthew Rendle. Following a further two clinical-support visits to ARCHELON by Matthew and marine vet Tania Monreal, we are delighted to have helped establish what is now a centre of excellence for Greece, putting them in a position to co-host our first Turtle Health and Welfare Workshop for turtle rehabilitators from around the country in 2023. A special mention must go to Animal Friends Pet Insurance for their kind support for our turtle work.
Plastic pollution now affects all turtles seen in rescue centres around the Mediterranean, from entanglement in discarded plastic fishing nets and line, to the ingestion of miscellaneous plastic waste and the ubiquitous presence of microplastics. While the health implications of the abundance of microplastics are still poorly understood for both humans and wildlife, early indications suggest the effects are unlikely to be benign.
## **Good Health & Well-Being**
“All 17 SDGs ultimately depend on healthy ecosystems and biodiversity.”[2]
Despite this assertion by the UN Environment Programme, it is telling that by the organisation’s own admission, “biodiversity is largely neglected in Covid-19 recovery spending”.[3] At WVI we feel this is indicative of a bigger problem in the One Health arena; there needs to be much greater awareness at all levels of society and government of the intrinsic links between species conservation, biodiversity, wildlife health and disease control. Given our small size, WVI’s influence is inevitably restricted to a small pool of projects working with threatened species. However, we are committed to advocating whenever appropriate for a more integrated approach to all policies designed to advance the SDG goals, especially when considering management of global health risks, disease control and associated research. As we move forward, we will strive to make more explicit the role of all our partnerships in promoting and maintaining healthy ecosystems and biodiversity, and ultimately, therefore, to the attainment of all the UN Sustainable Development Goals.
[1] According to the OHHLEP, One Health is ‘an integrated, unifying approach that aims to sustainably balance and optimize the health of people, animals and ecosystems. It recognizes the health of humans, domestic and wild animals, plants, and the wider environment (including ecosystems) are closely linked and inter-dependent’: https://www.who.int/news/item/01-12-2021-tripartite-and-unep-support-ohhlep-s-definition-of-one-health [2] https://www.unep.org/fr/node/28198
[3] https://sdgs.un.org/goals/goal15
4
## Wildlife Vets International
## Trustees' report (continued) for the year ended 31 December 2022
## **Next Year and Beyond**
As we look forward to 2023, and indeed further ahead to our 20th anniversary, I am delighted to know that our avian first aid team will be back on the ground in India for the first time since the pandemic, we will be actively involved in the delivery of the excellent Interventions in Wild Animal Health course (pioneered by the University of Edinburgh, the Royal Veterinary College, the Wildlife Institute of India, the University of Melbourne and the Zoological Society of London), hopefully mentoring another up and coming wildlife vet from a tiger range state, and holding our first ever Turtle Health and Welfare Workshop.
We are also excited to continue to develop our relationship with VetCT, a veterinary corporate with whom we share core values and vision, and from whom we have received significant support, including through a fundraising initiative by their staff who are in the process for travelling remotely between our projects as they walk, run or cycle their way around the globe for us. VetCT also very kindly welcomed Matthew Rendle on to their stand at the London Vet Show in November, to give a very popular talk on sea turtle medicine. They also made a generous donation to WVI for every visitor to their exhibit, in lieu of so-often-not- very sustainable conference freebies – a brilliant initiative.
## **Financial review**
The net income for the year was £11,715 including net income of £3,572 on unrestricted funds and net income of £8,143 on restricted funds, after transfers. This includes the recognition of transfers from endowment funds as income in accordance with the SORP.
## **Reserves policy**
The charity's free reserves, excluding fixed assets and endowment funds, at the year end were £87,000.
In 2015 a legacy of £249k was received by the charity in the form of an unrestricted donation. This was followed by a further £36k in 2016.
Compared to typical annual expenditure at the time of approximately £100k, it was clearly not possible to expend this donation within a reasonable time and so the sum has been treated as an expendable endowment.
In practical terms, the trustees consider plans for future activities and agree to transfer money from the endowment fund to cover project expenditure where this is not met from existing income streams. In terms of the retention of reserves, the trustees, have decided to maintain reserves of between 6 and 9 months of annual expenditure in order to allow the charity to continue to deliver services in the short term in such circumstances as a loss of sponsorship.
Based on projected expenditure of £174k this would equate to between £87k and £131k. At this stage the trustees have transferred funds of £15,899 from endowment funds to meet the lower limit of this policy.
5
## Wildlife Vets International
## Trustees' report (continued) for the year ended 31 December 2022
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 29/6/2023
Peter Coe (Trustee)
6
## Wildlife Vets International
## Independent examiner's report to the trustees of Wildlife Vets International
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2022, which are set out on pages 8 to 16.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
4/7/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## Wildlife Vets International
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2022
|Notes
2022
Unrestricted
funds
£
**Income from:**
Donations and legacies
(2)
26,265
Charitable activities
(3)
10,653
Investments
(4)
649
Other
(5)
10,827
**Total income**
48,394
**Expenditure on:**
Raising funds
(6)
17,709
Charitable activities
(7)
56,302
**Total expenditure**
74,011
**Net income / (expenditure)**
(25,617)
**Transfers between funds**
29,189
**Net movement in funds**
3,572
**Fund balances brought forward**
83,428
**Fund balances carried forward**
(9)
87,000|2022
2022
Restricted Endowment
funds
funds
£
£
41,773
-
35,700
-
-
-
1,445
-
78,918
-
590
-
56,895
-
57,485
-
21,433
-
(13,290)
(15,899)
8,143
(15,899)
79,624
41,693
87,767
25,794|2022
Total
funds
£
68,038
46,353
649
12,272
127,312
18,299
113,197
131,496
(4,184)
-
(4,184)
204,745
200,561|2021
Total
funds
£
69,090
10,500
18
18,023
97,631
19,030
74,286
93,316
4,315
-
4,315
200,430
204,745|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Wildlife Vets International
## Balance sheet
|as at 31 December 2022
2022
Unrestricted
£
**Fixed assets**
Tangible assets
(10)
-
**Total fixed assets**
-
**Current assets**
Debtors and prepayments
3,529
Cash at bank and in hand
85,423
**Total current assets**
88,952
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(11)
1,952
**Total current liabilities**
1,952
**Net current assets / (liabilities)**
87,000
**Net assets**
87,000
**Funds**
Unrestricted funds
87,000
Restricted funds
-
Endowment funds
-
**Total funds**
87,000|2022
2022
Restricted Endowment
£
£
-
-
-
-
10,681
-
81,993
25,794
92,674
25,794
4,907
-
4,907
-
87,767
25,794
87,767
25,794
-
-
87,767
-
-
25,794
87,767
25,794|2022
Total
£
-
-
14,210
193,210
207,420
6,859
6,859
200,561
200,561
87,000
87,767
25,794
200,561|2021
Total
£
470
470
7,726
211,317
219,043
14,768
14,768
204,275
204,745
83,428
79,624
41,693
204,745|
|---|---|---|---|
For the year ending 31 December 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect 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 and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 29/6/2023
Peter Coe (Trustee)
9
## Wildlife Vets International
## Notes to the accounts
## for the year ended 31 December 2022
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Grants payable with performance conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
## **Grants payable without performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
10
## Wildlife Vets International
## Notes to the accounts
## for the year ended 31 December 2022
## **1 Accounting policies continued**
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 4 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income unless restrictions have been imposed by the donor. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Allocation of support costs**
Support costs include administrative office functions and premises costs, and have been allocated to activity cost categories on a basis consistent with the use of resources, allocating premises costs on the basis of space used, staff costs and administrative functions on time spent.
11
## Wildlife Vets International
## Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Donations and legacies**
Donations, gifts and legacies
AMUR UK
Animal Friends Pet Insurance
Vet CT
Chipping Norton Vets
Kynetec
Lafeber International
Metamorphosis Foundation
PGIM
Twycross Zoo
Gift aid
Donated equipment and services
**3 Charitable activities income**
Grants
Chessington Conservation Fund
Gibbings Family Charitable Trust
Jean Sainsbury Animal Welfare Fund
Metamorphosis Foundation
Reed Foundation
Shepreth Wildlife Conservation Trust
Twycross Zoo
WHF/The Big Cat Sanctuary
Zoological Society of Hertfordshire
Persula Foundation
Primate Society of Great Britain
**4 Investments**
Bank interest
**5 Other**
Sales
Fundraising|2022
Unrestricted
funds
£
8,309
6,361
-
5,420
-
-
-
-
-
-
2,875
3,300
26,265
2022
Unrestricted
funds
£
-
-
-
-
-
-
7,000
2,653
1,000
-
-
10,653
2022
Unrestricted
funds
£
649
649
2022
Unrestricted
funds
£
1,517
9,310
10,827|2022
Restricted
funds
£
15,870
-
25,003
-
-
-
-
-
-
-
-
900
41,773
2022
Restricted
funds
£
5,200
2,000
9,000
12,500
5,000
1,000
-
-
1,000
-
-
35,700
2022
Restricted
funds
£
-
-
2022
Restricted
funds
£
1,445
-
1,445|2022
Total
funds
£
24,179
6,361
25,003
5,420
-
-
-
-
-
-
2,875
4,200
68,038
2022
Total
funds
£
5,200
2,000
9,000
12,500
5,000
1,000
7,000
2,653
2,000
-
-
46,353
2022
Total
funds
£
649
649
2022
Total
funds
£
2,962
9,310
12,272|2021
Total
funds
£
37,026
-
17,637
-
100
1,498
608
5,000
622
3,000
3,599
-
69,090
2021
Total
funds
£
-
2,500
-
-
5,000
-
-
-
-
2,000
1,000
10,500
2021
Total
funds
£
18
18
2021
Total
funds
£
6,723
11,300
18,023|
|---|---|---|---|---|
12
## Wildlife Vets International
## Notes to the accounts continued
## for the year ended 31 December 2022
|**6 Raising funds**
Marketing, publicity, fundraising and events
Allocated support costs
**7 Charitable activities expenditure**
Conservation projects
Grant making
Professional fees
Travel and accommodation costs
Awareness raising
Depreciation of project equipment
Allocated support costs
**8a Support costs**
**Support cost type**
Administration assistance
Stationery, office and admin costs
Telephone
Accountancy and independent examination
Travel and subsistence
Insurance
**8b Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
Unrestricted
funds
£
6,353
11,356
17,709
2022
Unrestricted
funds
£
-
3,900
2,716
5,883
470
43,333
56,302
2022
Fundraising
activity
£
11,210
91
2
29
-
24
11,356|2022
Restricted
funds
£
590
-
590
2022
Restricted
funds
£
56,895
-
-
-
-
-
56,895
2022
Charitable
activity
£
36,183
4,449
120
1,423
-
1,158
43,333|2022
Total
funds
£
6,943
11,356
18,299
2022
Total
cost
£
56,895
3,900
2,716
5,883
470
43,333
113,197
2022
Total
cost
£
47,393
4,540
122
1,452
-
1,182
54,689
2022
£
26,319
2,511
(2,511)
602
26,921|2021
Total
funds
£
8,969
10,061
19,030
2021
Total
cost
£
27,173
360
335
5,295
471
40,652
74,286
2021
Total
cost
£
42,417
6,192
120
960
89
935
50,713
2021
£
18,375
1,620
(1,620)
365
18,740|
|---|---|---|---|---|
|The average number of employees during the year was 1, being an average of 1 full time equivalent|The average number of employees during the year was 1, being an average of 1 full time equivalent|(2021:|
|---|---|---|
|0.8, 0.6 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2022|2021|
||£|£|
|Costs of the scheme to the charity for the year|602|365|
13
## Wildlife Vets International
## Notes to the accounts continued
## for the year ended 31 December 2022
## **8c Grant making**
|**Project or activity**
Leopards and Tigers
Turtles
Avian vet training
African Painted Dogs
Choughs
West African Lion Collaring
Wildlife Hospital - Nepal
Total
**9 Restricted funds**
Amur Leopard
Chough
Controlling Disease
Nepal Leopards
Painted Dog Project
Raptor
Tigers
Turtle
Primates in Ghana (WAPCA)
White Naped Managabeys -
Clinical Training - Nepal
Canine Distemper Virus - Nepal|2022
Grants to
individuals
£
20,946
14,439
6,802
3,088
2,379
700
500
-
-
-
48,854
Balance b/f
£
8,728
-
12,256
26,661
2,657
12
18,050
11,260
-
79,624|2022
Grants to
institutions
£
723
7,318
-
-
-
-
-
-
-
-
8,041
Incoming
£
-
-
-
10,200
-
9,900
33,815
25,003
-
78,918|2022
Support
costs
£
8,332
8,366
2,615
1,187
915
269
192
-
-
-
21,876
Outgoing
£
723
500
-
2,379
700
3,088
21,536
23,551
5,008
57,485|2022
Total
£
30,001
30,123
9,417
4,275
3,294
969
692
-
-
-
78,771
Transfers
£
-
500
(5,508)
(2,438)
-
(1,062)
(6,000)
(3,790)
5,008
(13,290)|2021
Total
£
-
17,088
3,189
-
655
-
5,240
18,339
2,819
129
47,459
Balance c/f
£
8,005
-
6,748
32,044
1,957
5,762
24,329
8,922
-
87,767|
|---|---|---|---|---|---|
**Fund name Purpose of restriction** Amur Leopard Veterinary support to the Reintroduction Programme for the Amur Leopard, Russian Far East.
Chough Controlling Disease
For the disease risk analysis for the reintroduction of chough into Kent, UK. Funds to be spent on activities related to controlling disease in endangered species.
Nepal Leopards Veterinary support for Nepalese wildlife vets dealing with leopards in human dominated landscapes.
Painted Dog Project Investigation into and protection against disease in Hwange National Park, Zimbabwe.
Raptor Provision of veterinary training for vets and rehabilitation staff dealing with vultures.
Tigers Tiger Health Programme covers training, advice and clinical services to conservation efforts throughout the tigers' range. Turtle Veterinary support for turtle rehabilitation in Greece and Spain. Primates in Ghana (WAPCA) Investigating disease in rescued and captive born white naped mangabeys in Ghana and the feasibility of reintroduction.
The transfers from the Controlling Diseases restricted funds are contributions towards covering the costs of supporting the Chough and Primates in Ghana (WAPCA) funds.
Additional transfers from the Raptor, Turtle, Tigers and Nepal Leopards have been made concerning agreed contributions to overhead costs.
14
## Wildlife Vets International
## Notes to the accounts continued
## for the year ended 31 December 2022
|**10 **
**11 **|**Tangible assets**
**Cost**
At 1 January 2022
Additions
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for year
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021
**Creditors and accruals**
Creditors
Accruals|£
-
-
-
-
-
-
-
-
Motor
vehicles|£
2,682
-
2,682
2,212
470
2,682
-
470
2022
£
5,407
1,452
6,859
Project
equipment|Total
£
2,682
-
2,682
2,212
470
2,682
-
470
2021
£
13,808
960
14,768|
|---|---|---|---|---|
## **12 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £29,432 (previous year: £27,711).
## **Other related party transactions**
|IZVG
**13 Funds held as agent**
ONCA
Provider of key
management
personnel services
**Name of trustee**
**or related party**
**Relationship to**
**charity**|Balance b/f
Incoming
£
£
-
1,850
-
1,850
Recharge of Executive
Officer salary costs
**Description of transaction**|-
-
Outgoing
£
1,850
1,850|7,350
7,350
Balance c/f
£
-
-|
|---|---|---|---|
15
## Wildlife Vets International
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022
|2022
2021
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Donations and legacies
26,265
22,533
Charitable activities
10,653
-
Investments
649
18
Other
10,827
11,636
**Total income**
48,394
34,187
**Expenditure**
Raising funds
17,709
18,208
Charitable activities
56,302
45,997
**Total expenditure**
74,011
64,205
**Net income / (expenditure)**
(25,617)
(30,018)
**Transfers between funds**
29,189
46,505
**Net movement in funds**
3,572
16,487
**Fund balances brought forward**
83,428
66,941
**Fund balances carried forward**
87,000
83,428|2022
Restricted
funds
£
41,773
35,700
-
1,445
78,918
590
56,895
57,485
21,433
(13,290)
8,143
79,624
87,767|2021
Restricted
funds
£
46,557
10,500
-
6,387
63,444
822
28,289
29,111
34,333
(7,646)
26,687
52,937
79,624|2022
Endowment
funds
£
-
-
-
-
-
-
-
-
-
(15,899)
(15,899)
41,693
25,794|2021
Endowment
funds
£
-
-
-
-
-
-
-
-
-
(38,859)
(38,859)
80,552
41,693|2022
Total
funds
£
68,038
46,353
649
12,272
127,312
18,299
113,197
131,496
(4,184)
-
(4,184)
204,745
200,561|2021
Total
funds
£
69,090
10,500
18
18,023
97,631
19,030
74,286
93,316
4,315
-
4,315
200,430
204,745|
|---|---|---|---|---|---|---|
16