COMPANY NUMBER: 06035040
CHAIUTY NUMBER: 1118277
TERNATIONAL ANIMAL RESCUE
{LIMITED BY GUAIL4NfEE)
REPORT OF THE TRUSTEES
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
Dediu¢ed to the rwue and rehabilitatioth of suffering animals
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INTERNATIONAL ANIMAL RESCUE
ILIMITED BY GUAll￿fEE)
REPORT OF THE TRUSTEES AI¥D FtNANCIAL STATEMENTS
FOR TFtE YEAR ENDED 31ST DECEMBER 2022
CONTENTS
Page
Legal and administrative infomiation
Report of the trustees
2-14
Report of the indeFndent auditors
15- 18
Statement of financial activities
19
Incom¢ and expenditure account
20
Ststemeni of COmp￿hensiVe income
20
Balance sheet
21
Cash flow gatement
22
Notes to the financial statements
23-34
Detailed income and expenditure ¥count
35-36

(LIMITED BY GUARAI¥TEE)
LEGAL AND ADMtNISTRATIVE INFORMATION
Registered compaoy ll•M￿r. 06035040
Registered eharity ￿umber.
1118277
Trustees:
P G Bennen M.A. (Honsxcantab) Dip.Ed. (NZ)- Chair
P Casw BSc(Hons} BDS
L Milella B Vcc DipEVtK MRCVS {Re5igned 19th May 2022)
A Bruce
A Mateo Roman (Apwin*d 4th May 2022)
President:
A KnTght OBE BSclHons)
Chief Executive:
G Bruce
Head of Finaoce:
DRap
Regi$¢ered oifiee:
Lime House
R¢g¢n¢y Close
Uckfield
East Sussex
TN22 1 DS
Statu¢ory Audilors:
Clark Brownscombe Limited
Chartered Accountants & Statutory Auditors
2 St And￿w$ Place
Lewe5
Easi Sussex
BN7 IUP
Principfdl hnkers:
The c¢)-o￿rative Bank plc.
242 High Stre¢t
Exder
EX4 3QB
Investment Advisors:
Rathbone Greenbank Invesknents
10 Queen Square
Bristol
BSI 4NT
Page: I

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR EIYDED 31ST DECEMBER 2022
The Trustees have pleasure in presenting their annual report and financial statements for the year ended 31 st
December 2022.
Structure
International Animal Rescue {IAR) is a company limited by guardntee and is a registered charity. It is governed
by ils MemoranduTn and Articles of Association dated 21 st tkcember 2006.
The Trustees of the charitable company are its tTUStees for the purposes of Cofflpany Law. Throughout this
report they are collectively referred to as Trustees.
Le8al and administrative information set out on page I fortns part of this report. The financial stat¢m¢nts
comply with ¢urrenl Statutory reqU1￿men￿ the Memor•ndum and Articles of Association, the Companies Act
2006 and A￿ountIng and Rewrting by Charitie5: Ststement of Recommended Practice applicable to ¢harities.
History and Forniation of Internatiowal Animal Rescue (Limited by Guarantee}
Ort Isi January 2008 the net assets of International AniTnal Rescue (The Tillyer Foundation) ￿re trnnsf¢rred
into the company whose new charity number is 1118277. Iniemational Animal Rescue was originally
registered with the Charity Commission in 1989 under charity number 802132, which became dorniant after
the change in structure in January 2008.
Recruitmenl of Trustees
In accordance with the Articles of Association. the number of trnstees shall be no les5 than three but are not
subject to any m￿lM￿M.
New trusic￿ may be appointed by wdinary resolution. Every new trnstee shall sign in the minute book a
declaration of acceptance and of willingness to act as a i￿￿tee of the Charity.
Trustee5 are recruited ￿ required or when a ￿rtiCUlar skill gap is identified. Trustees are Sel￿ted based on
what they can coniribute to the Charity. Trustees need to be prepared to ￿ke an active part in the mnning of
the Charity and therefore need to be able - and willing - to giv¢ time to the efficient administration of the
Charity and the fulfilment of its objectives.
Prospectiv¢ trustees are required tr) consider whether ther¢ would be any possibl¢ Conflicts of inlerest if they
were to be appoint¢d as a trnstee. It Is particularly imwjrtani that the individual is free to make a full
contribution to the trnsiees, dTscussions and decisions.
When recruiting new Charity trustees. the existing tTUStees ensure they understsnd the purpose5 and aims of
the Charity. Is well as their broader duties and ￿$￿￿)nsIbIlitIeS as trust¢¢s so that they ar¢ able to explain to
prospective trustees what is required of them.
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INTERNATIONAL ANIMAL RESCUE
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REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
Organisation and Man*gemeDt
In terms of organisational stru¢lur¢ the Trustees ar¢ r¢sponsibl¢ for the strat¢gi¢ dI￿tIOn of the Charity.
govemance and ¢harting perforniance against th¢ bud8et which is Prepar￿ annually. Investment decisions
regarding the funds of the Charity. Is well as decisions regarding expansion into new te￿IlorieS. are made by
the Trustees.
The Chief Execulive is responsible for ihe day to day operdtional management of the Charity, reporting on
progress to the Trustees at the scheduled Trustees, meetings. If there are ¢xtrdordinary issues that need to be
brought to the attention of the Trustees. extra m¢¢tings are scheduled as required. The Chief Executive is
responsible for mainiaining relationships with partner charitie% sthff managemenL ￿0MMendIng project5 to
the Trust¢¢s and annual financial perfomiance.
The Chief Executive is supported by a small management team who are reS￿nsible for functional area5 Within
the Charity. These functional heads provid¢ p¢riodi¢ ￿POrts for the Trustees.
A￿tIlateS
International Animal Resc￿ is affilia*d and provides funding to several othcr independent group5. Yayasan
IAR Indonesia runs primate rescue and rehabilitstion centres in Java and Borneo. Indonesia- Internalional
Animal Rescue Costs Rica runs our wildlife protection effort in Costa Rica. International Animal Rescue
USA serves the North American t¢rriiOry with education and infomialion relating to th¢ proj¢¢ts that
International Animal Rescue supports. As a 8roup. the independent Intemational Animal Rescue Charities
5har¢ ¢ommon goals and objectives.
Partners
In addition to the affiliate group. In*mational Animal Rescue also works very closely with several
International partner organisations. International Animal Rescue is a major fijnder of Wildlife SOS (India)
who are responsible for the Dancing Bear Project in India. In addition. International Aniwnal Rescue provides
funding for its partner Catastrophes Cat Rescue. which provides care for older and unwell cats in the UK.
her parther groups are FPWC (Armenia). British Divers Marine Life Re5cu¢ (UK), East Sussex Wildlife
Rescue and Ambulance Servi¢¢ (UK), Animal Protection Agency- APA {UK) and Friendicoes SECA (India).
Risk M2nagemett¢
The Trustees have prepared a risk a55essment document for the Charity. This covers risks re8arding data,
continuity. succession and liability.
The trus*es review the major risks to which the Charity is exposed on a regular basis and systems are
implem¢nled whenever possible to mitigaie these risks. The Trustees believe that there is a satisfactory system
of internal controls which are also reviewed on a regular basis.
Objectives
For the benefit of the public to= (a) relieve the suffering of anirnals in need of care and attention and to provide
res¢ue facilities for the reception. care. rehabilitation and reintroduction back into the wild of such animals.
(b) promote the ¢ons¢rvation, prot￿110￿ and improv¢meni ofthe physical and natural environment and support
the development of sustainable ecosystems.
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INTERNATIONAL ANIMAL RESCUE
(LtMITED BY GuAR￿￿EE)
REPORT OF THE TRUSTEES
FOR THE YEAR EIYDED 31ST DECEMBER 2022
International Artimal Rescue works with expert affilia￿ and partner groups on projects that will make a
significant impaci on animal welfare and conseTraiion issues. The Charity engages with Iwal and national
governmenis inl¢rnationally. as support from th¢ slate combined with effotts on the ground gives the various
projects the best chance of success.
The main objective5 for 2022 were-
Develop holistic rnitigation strategies to protect wildlife. habitat5 and the natural environment.
Work with Wildlife SOS (India) to provide safe sanctuary for the rescued dancing bears in India and
continue io rescue b¢aTS that aT¢ threaiened:
Support the rehabilitation and release program of macaques in Indonesi
Work to mitigate the illegal w trade in Indonesia as well as continue the rescue, rehabilitation and
rel¢as¢ of the slow loris.
CoFttinue and monitor the orangutsn release programme"
Continue ihe Greai Bear Rescue progrdmme for ATmenia;
Develop our wildlife protection work in Costa Ric
Continue to support Calastrophes Cat Rescue in the UK.
Continue to sustainably grow the UK charity in an elTicient manner" increasing fundraising capacity
with minimal increase in overhead.
D¢v¢lop digital supwrter strat¢gies to refl¢¢t t￿ imp)rtan¢e of digital media and social networks.
Public Benefit
In consid¢raiion of The Charities Act 2011 definition of ¢haritsble puw. th¢ Trustees of International
Animal Rescue consider that the objective5 and activities of the Charity forthe public benefit by supporting
the Advancement of anitrtal welfare. In setting the progrnmme each year the TrU￿te$ have regard to both the
Charity Commission's general 8uidance on public benefit and the advancement of animal welfare for the public
benefit. The Trustees always ensure that the programmes undertaken are in line with the charitable objectives
and aims. The aciivilies. which are described in more detail in a separnfr section below. ¢ov¢r the following
charitable purposes for public benefiL
promoting kindness and to prevent or sUPp￿sS cruelty to animals:
building and fundin8 animal san¢tuari¢s in the UK atxl overseas.
provision of v¢t¢rinary ca￿ and rr¢atsn¢ni to animals:
care and re-homing of animals that are abandoned. mistreated or105t'
con5ervalion of endangered wildlife:
mitigation strategies of the illegal wildlife trade-
Spaying and neutering projects for feral animal control.
rescue. rehabilitation and relew of wild animals. and
conserving habitats and protectin8 the natural envtronment.
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¥TERf4ATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
Tbe loss of our dear friend and tAR Trnslee Lisa Milella
li is with deep sadness thai in May 2022 we lost our beloved friend. dedica￿d vet¢rinarian and IAR Trustee.
Lisa Milella. Lisa was diagnosed with Motor Neurone Disease in 2014. It wa5 a devaststing blow for someone
as skilled and dedicated to her work &$ Lisa but she coped with the challenges of this cruel condition with
extrnordinary cournge and d￿ermInation.
We will always Temember Lisa for the remarkable person she was. both personally and professionally. She
was highly r¢sp¢¢t¢d iti th¢ v¢terinary profession as a v¢terinary dental spe¢ialist and w•s 8¢n¢rous in sharing
her knowledge and expertise with students and colleagues from all four corners of the globe. For many years
she regularly visited IAR'S rescue cenires to relieve the pain of animals with agonising dental conditions and
teaching the local vets n¢w v¢terinary dentsl prw¢dur¢s. Dan¢ing bears whos¢ t¢¢th had b¢en knocked out.
diabetic orangutans suffering from tooth decay and tiny slow lorises whoK teeth had been removed with nail
Clippers. After her diagnosis. Lisa c105ed her veterinary dental prdctice but continued to suprK)rt IAR'5 teams
in the fi¢ld with expert advice and guidance on treatments for all kinds of rescued animals. Sh¢ also continued
to take part in meetings of IAR'S board of Trustees throu8hout her illness. never as a bystander, always as an
active participanL unafraid to speak her mind.
Lisa never allowed her illness to hold her back. We will remember her first and foremosL not for the
d¢bilitating illness that took her from us far too s¢)on. but for her zest for life, her interest in people, her love
of travelling and of course her dedication to helping suffering animals. Lisa also had a wonderful sense of
humour. Those of us who were lucky enough to spend time with Lisa on trips abroad or c105er to home will
always remember her laughter and her beautiful smile.
Lisa Milella emlM)died so many qualities that we at IAR hold dear". strength of chardcter. courage, kindness.
compassion and a love of life. We will mis5 her te￿iblY but never forget her. It has been a privilege to work
with her and ¢all her our friend.
Review of gctivities
This section provides an overview of the various programm¢s that ar¢ support¢d by International Animal
Rescue.
At International Animal Rescue. our vision is of a world where humans and animals coexist in sustainable
ecosystems. The ieam see firsi-hand the impact of human activity and climate change on precious ecosystems.
Habitat loss is on¢ of lh¢ most ¢riii¢al factors impacting biodiv¢rsity. One of th¢ bigg¢si threats to th¢ survival
of other specie5 on the planet. is the rdte at which humanity is transforming the naturdl landscape, through
building roads and citie5. and converting land to grow fwd. IAR. mission 15 to build awarenes5 and put
effective systems in place so that habitats and animals are protected.
Economi¢ Backdrop
The impact of the Covtd-19 pandemic Conttnued tnto 2022 &s the Omicron wave swept around the glob¢. This
highly iTrfectious strain caused more disruption to travel and supply chains. and market stability w&s shaken
onc¢ more. Thankfully, the vaccination roll-out wa5 advanced and the strdin seemed less virulent that its
predecessors. as such, during the year. things began to open up.
However. in February 2022. Russia invaded Ukraine in an escalation of the Rus￿-Ukralne War. As well as
the devastsiing impact on the t￿pIe of Ukraine. this war has placed a huge strdin on the global recovery froln
the pand¢mi¢. The result has been increased energy and food prices. high inflation (and subsequently high
interest rates). a wst of living crisis and a prolonged economic hangover.
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INTERNATIONAL ANIMAL RESCUE
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REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
The Russo-ukrdine War has had a dir¢ct impact on our project in Arrneni4 which has seen a high influx of
Russian citizens driving inflaiion and an overh¢ating of the domestic economy. Furthernio￿, the global macro
economic picture has affected International Animal Rescue with. rising progratnme costs on all the project
lower incorne due to the costof livingcrisis and a negaiive impact on reserves due to ihe poor market conditions
and high int¢rest rates.
The Trustees of IAR are immensely g￿tful to all the stsff and volunteers at our project5 for their continued
efforts protecting animals and habitats in such unprecedeftted condition& and to our supN)rters who have siocKI
by us during this challenging lime.
Conservation
It is clear that the combined threats of climate change. bi¢)diver5tty 105s and the spill over of pathogens from
wildlife io people presenl an existenlial threat to humanity. IAR'S award-winning ¢nvironmenthl and
conservation progrdmme. IARconservaf aims to tackle these threats by adopting a holistic 'One-Health'
strntegy.
IAR conserves
IAR I￿S focused on developing I￿al. grdssroots. Iiature positive strategies which. when sc&led up. have a
mucFt more meaningful impa¢t. The ultimate goal is for wildlife to b¢ living safely in sustainable ecosyst¢ms
and for communities to be healthy and Prospero￿$.
IARcon5erves is cenired around working alongside I(￿al COTllWnUlliti¢s in Indonesian Borneo who are best
placed to identify issues and implement sollltions. The work selects from a toolkit of initiatives that we have
developed and tested over many years. This means that we can implement tailored solutions at the village level
that deliver tangibl¢ outcomes for people and nature.
Over many years. with its partners and affiliates. IAR has d¢veloF*d holistic. Community based mitigation
progrdmmes which, when combined. have a tangible benefit to the survival of species. The conseryation
strategies are closely aligneAJ to the UN'S Sustainable Development Goals (SDGS).
These in¢lude=
r¢du¢ing ill¢gal wildlife trad¢-
forest patrols to reduc¢ the risks fr(Mn fi￿ and illegal logging"
sustsinable land use strategie
reforestation and tre¢ planting-
mangrove restoraiion-
deep peat proiection and restoration;
working wirh lo¢al ¢ommunilies on prnctical solutions to reduce human impact. such as alternative
livelihoods. community enterprise, schooling and scholarships, organic fam)ing and female
empow¢mient'
r¢introduction into th¢ wild of endangered wildlife ￿ Tebuild threat¢n¢d populations.
human-wildlife conflia mifigation.
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¥TERNATIONAL ANIMAL RESCUE
{LIMfTED BY GUARANfEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
In December 2022. IAR'S Chief Exe¢ulive and YIARI'5 Progrdmme DirectOT at￿nded the United Nations
Biodiversity Confer¢n¢e (COPI 5) in Montreal. This summit was the culmination of three yeats of intense tslks
between governments. it has been viewed as a last chance to accelerate global efforts lo prot¢cl and restore the
natural world.
At the conference. the Global Biodiversity Frnmework {GBF) was agreed by the parties. The framework aims
to'take urgent action to halt and reverse biixliversity loss to put naturt on a path to recovery for the benefit of
people and planet by conserving and sustainably using bi(MJiversity, and ensuring the fairand equitable sharing
of benefits from the use of geneti¢ resources, while providing the necessary means of implementation."
With around one million species threatened with extinction. Ihis could noi k more urgent- th¢ threat to the
health, wellbeing and prosperity of humanity is real and serious. The GBF is a g(x)d start and there are some
ambitious iargets. Now it is ihe task of governments to turn those targets into action by developing their own
national biodiv¢rsity plans.
It is a huge iestimony io the hard work of all delegate5 at the conference. especially our colleagues from other
NGOS that worked with u5 to prevent diluti(￿ of the text in the Framewo￿. that we now have an agr￿ment
in place.
Or*ttgutstt CottseThation
Since 2009. IAR'S Indonesian partner. YIARI. has had an agreement with the Indonesian Ministry of
Environment (KLHK) to rescue and rehabilitatr the critically ¢ndan8¢r¢d orangutans of Western Borneo. The
IAR Orangutsn Rescue and Rehabilitation Centre in West Kalimantan 15 the hub for the ordngutsn conservation
effort. The work carried out is in partnership with the KLHK and divisions of the Naiural Cons¢tvation Agency
BKSDA.
The ultimate goal is to keep orangutans in the wild and proteci habitsts su¢h that they are not displaced and do
not ne¢d to go through the rescue, rehabilitation, release process. Due to the success of YIARI'5 long-tenn
holistic mitigation str8iegi¢s. the numt*r of orangutans being rescued has reduced considerably. IAR and
YIAIU are developing holistic projects that engage government authorities, local communities and commercial
businesses to develop sustainable proj¢¢ts that protect Species and habitats, thus preventlrtg biodiversity loss
and reducing greenhouse gas emissions.
Although peatlands cover less than 3Yo of global land surface. estimates suggesi that peatlands contAin twice
as much carbon as the world's forests. and so peatland conservation is crncial to storing. carbon. Maintaining
healthy peatlands also helps to lessen the impaci of climate change by regulating water flows, ￿dUCing
fl(M)ding, droughts and fires.
YIARI is working to conserve d¢¢p peat forests, which are the habitat of some of the world's most important
species. including orangutans- this has th¢ double benefit of protecting biodive￿ity and combating climate
change. YIARI ha5 implunented a funded management plan io protect a l 00.000 acre deep peat forest. home
to c 1.000 wild oran8Utans. whi¢h was th￿atened by fire, illegal logging or conversion.
During the year, the IAR released more than 20 oran8Utans. most of which had been through a lengthy
rehabilitation pr￿e$S at the YIARI Orangutan Rescue and Rehabilitation Centre in West Kalimantan. Most
of these animals were released into the remote Bukil Baka Bukit Raya National Park in ceniral Borneo. where
YIARI has a p¢nnancnt Carnp to monitor th¢ pro8ress of the released orangutans.
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INTERNATIONAL AIYIMAL RESCUE
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REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
In March 2022. an adult mal¢ ordngutan. estimated to be around I S years old. wLs found with a wound on his
left wrist after being caught in a hunter's irnp. Despite escaping, the four-rnetre-long rope Snare was still tied
tightly and had caused quite severe injuries. Given the wild nature of the animal and to prevent it being
aggressive towards the rescue team. an anaesthetic gun was used to sedate it. From the results of the field
examination by the YIARI medical ieam. it was known ihat the wound was quite severe where the rope had
ente￿d the fl¢5h and hit the bone. The ordngutan was taken to the wildlife clinic at the YIARI Orangutan
Rescue and Rehabilitation Centre for obsetvation and treatment.
In November 2022. the Wildlife Rescue Unit {WRU) of the West Kalimantan Natural Resources Conservation
A8ency (BKSDA). together with our partneN YIARt. 2nd 10¢21 group Yayasan Palun8, reseued a baby
orangutan in a village in North Kayong, Wesi Kalimantan. There was no sign of the baby ordngutan's mother.
YIARI'S vet examined the baby and confimied that he was a male orangutan of almlut one year old, Suffering
from dehydration and malnutrition. Mawa wa5 placed in quaraniine at the YIARI Orangutsn Rehabilitation
Centre where he was to be kept under observation for etghi weeks. H¢ will spend years in rehabilitation at the
centre in order to learn all the skills he will need to survive in the wild - skills that he would normally karn
froTn his mother. The intention 15 to eventually release hirn back into the wild.
Illegal Wildlife Trade
In ￿ertt years the impa¢i of the illegal wildlife trade on species has ￿aChed unprt¢edenied levels. It is
estiTnated to be worth up to $23 billion a year and represents a threat to the very existence of some of our best-
loved species including rhinos. ligers, elephants and pangolins. Urgent action is needed to address this crisis.
to help countries control poaching on the ground as well as to take steps to reduce the demand in consumer
countries which is Ultima￿lY driving the trade.
IAR is part of a coalition of I l animal prot¢¢tion groups which. in July 2022. released a new report. the first
in a series of exposes of the ho￿lfie world of online animal ¢rn¢lry wntent, showing a disturbing trend in
'teasing ￿ torture. animal cru¢lty videos. The Asia for Animals Social Media Animal Cruelty Coalition
{SMACC) 5ay5 these videos are shared across social medi4 and that platforms like Facebook. Instagram.
TikTok and YouTube are not doing enough to remove them. Ihus essentially giving offenders a r￿e ￿in to
promote and perpetuate animal cruelty. The report 'Teasing as Torture. documents how between February
and May 2022 alone, SMACC recordal almost 200 individual links to videos containing teasing content on
Facebook, YouTub¢, TikTok and Instsgram. 6￿/0 of the videos featured macaque monk¢ys a5 the most popular
victims of teasing abuse. This new T￿Ing as Torture report is the first in a serie5 of Spoilight Rewrts homing
in on the horror of ihe themes being popularised by social media pl&fom)s and io put MO￿ p￿ssU￿ on
plarfornis to take a¢tion.
Indian Dancing Bear Project
International Animal Rescue has been working with its partner Wildlife SOS {an Indian charity) since 2002
on a project th￿ ended the trade of dancing bears in India. The partnership ha5 built up 3 sanctuarie5 across
India to accommodate the r¢scu¢d 'dancing' bears" in addition, a community programme has been devised to
support the Kalandar people who once relied on ihe bears for their income. During 2022. IAR provided £473k
of funding to this project.
The Kalandar people have had vocational training and financial SUPFh)rt to estsblish them into new professions.
In addition, the communities are supported with schooling and education such that they may have a brighter
future.
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[￿TERNATIONAL ANJMAL RESCUE
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REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
IAR has an on80in8 commitsnent to provide the best wssible car¢ for the 190 res¢ued bears (as at 30 November
2022) for the rest of their lives. The financial commitment to the bears 15 significant as the food. enrichm¢ni,
veterinary and medical expenses are considerable.
Slow Loris ConservatlOD
International Anirnal Rescue Indonesia operates one of the only dedicated rescue and research centres for the
slow loris. a critically endangered n¢xturnal primate. The IAR Primate Rescue and Rehabilitation cent￿ is
lo¢ated near Bogor in Jav8. Most of the animals at the ¢entre have i*en confiscated from the illegal exoti¢ pet
trade. Little is known about these primates. researchers and students from various universities work with the
IAR team to conduct studies into habitai di¢¢ behaviour and ecology. A release programme has been
implement¢d wher¢by released animals aft monit¢)r¢d in the wild using radio ￿4¢kIng equipment.
IAR has an active Wildlife PrirteLtion Team. This unit investigate5 the illegal pet trade, including the trade in
slow lorises. It is a collaboration with the police and Ministy of Forest and Conservation. Whenever possible.
the team gathers evid¢n¢e to ¢nsur¢ su¢¢essful law ¢nforc¢m¢nt an￿ wh¢n appropriate. prosecution.
In December 2022. 19 rescued lorise5 were rele￿d back into the wild. The slow lorTses had been handed over
by residents around West Java to th¢ auihorilies. or had be¢n involved in accidents or suffered injuries. The
slow lorises were cared for at the YIARt animal rehabilitation centre in West Jav4 where they underwent
medical treamieni and a rehabilitation process before being returned to their naturnl habitat.
Cat Rescue
IAR supports Catastrophes Cat Rescue. which offers a 'last chance. refuge for older cats that it would
otherwise be" difficult to find a home for. When cats arrive. they may simply hav¢ problems wÈih iheir diet or
perhaps have an underlying health problem that needs attention. All the ¢ats ￿¢¢ive expert veterinary care.
Th¢r¢ is a small vderinary surgery on site where simple procedures can be administered. As cats grow old¢r
they often suffer from dental disease which ¢an make their lives miserable, leadin8 to a rapid I￿$ of condition
as they find it diiTicult to eat. The daily routine of cl¢anin& feeding and medication continued through the year
thanks to Catastrophes, dedicated group of careTS.
Costs Ricg - Howler Monkeys
IAR Costa Rica 15 located on the Pacific Coast in the town of Nosard and 15 ddicated to protecting wildlife in
C05ta Rica. with parti¢ular attention to Howler Monkeys.
The main issue in and around Nosard is wildlife ele¢tro¢ulion. Due to uncontrolled residential developmenL
the tr¢¢s are being removed and overhead electric cables are being itlstalled. The monkey5 use the cables as
r¢placement arboreal routes. Unfortunately. in many situations. the electrical apparatus is not insulated and the
monkeys suffer from electrocution. Very often. the adults are severely injured or killed outright- however,
50metim¢s. th¢ infants (which cling lo their mothers) can survive. Afteremergency medical aid. treatment and
a lengthy process of rehabilitation, the aim is to rele￿e small troops of young adults back inio the wild.
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INTERNATIONAL ANIMAL RESCUE
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REPORT OF THE TRUSTEES
FOR THE YEAR EM)ED 31ST DECEMBER 2022
IAR entered into an agreement with the Nosara Civic As￿latiOn (NCA) for a five-acre forested piece of land
to locate a new. purpose built. rescue centre. The land is within a large section of the NCA parklands, which
are proiected from d¢velopment so. although it is Close ￿ the town. it will b¢ p¢a¢efvl for rehabilitation
purposes. After delays caused by local perniit restrictions. work on the new rescue centre started in late 2022.
the target is to complete the facility and relocate Irfore the wet se&son in (October) 2023.
The IAR Costa Rica team Continues io work with ihe authorilies io develop straiegies for mitigation and
prevention. The ongoing collaboration between mtNAEIS￿AC. the ¢lwtricity providers and IAR has rnearbt
that many hotspots for electr(Kution have been remedied in the year. In addition. rope bridges have been
installed to connect ihe tree canopy and maintain routes for arl)oreal wildlife. Al￿. working with the electri¢
¢ompani¢s. the trees art trimmed back to reduce access onto the unsafe cables.
The 2022 statistics for IAR Costa Rica are as follows=
Total Animals Re¢¢iv¢d: 454 (295 mammals. 148 birds, I I reptiles)
Total Emergency Calls Received.- 1.119
Total Electrocution Reports (Calls).. 141 {134 howler monkeys. 3 squitrels. 4 birds)
Total Number of Electrocuted Animals Received.- 40 howler monkeys
Total Animals Released.. 135 (95 mammals. 37 bird& 3 repliles. Incudes 34 howler monkey& 12 of which
w¢r¢ electrocution patients)
Armenizd Bears
Historically* wild bears have been illegally caught or trapped by poachers in Armenia. Once captured. many
of them end up tn small, squalid cages in restsurants and other publi¢ ent¢rtainment v¢nu¢s as a tourist
attraction. Some are kept in bus depots. others are hidden from view in dark cellars. Some of the bears are
En¢ntally and physically damaged by ihe E¥)redom and frustration of their ffli5erable existence behind bars.
The bears in Amienia are Syrian Brown Bears (Ursus arctos syriacus), one of the smaller sub_species of brown
bear. They ar¢ found in ih¢ mountainous areas of the country where they forage for fruits, berries and insects
in the meadows and foresis and hibernate in ¢av¢s 2nd tree hollows. Their bhrren prisons ar¢ a far cry from
their natural home in the forest.
Many bear5 are being kept captive in miserable conditions across Arni¢ni4 including in the capital city of
Yerevan. Some have b¢en incarcerated for years in crdmped cages with scarcely any food or water. Their
environment m¢¢ts non¢ of ih¢ir psychological or physical needs_ They have very little space ro move around
in. They are given un5Uitable and insufficient food and no environmentsl enrichment to distract and amuse
them. The bears have been deprived of their dignity and their freedom. They lack everything they need io live
life as nature intended.
In October 2017. in conjunction with I￿] partners FPWC. International Animal Rescue launched a new
campaign to help these suffering bears. The Great Bear Rescue aims to free ihem from their suffering and.
after thorough veterinary checks and ass¢ssmenL ffhabilithi¢ and eventually release those that are physically
and mentally equipped to fend for themselves in the wild. Those that are not viable for release will be given a
perman¢nt home in sartctuaries where they will be well cara for. well fed and have the freedom to express
natural bear behaviour.
Page: 10

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANfEE)
REPORT OF THE TRUSTEES
FOR THE YEAR EI¥DED 31ST DECEMBER 2022
By the end of 2022. in conjunction with FPWC. IAR have ￿sCUed 35 bears from their cramped cages. The
rescued bears are now being cared for at a new purpose build rehabilitation centre in the South Caucasus
mountains of Arnienia.
In June 2022, six caged bears were TEmov¢d from a private z(KTr in Artsakh and taken to the bear rescue facility.
Among the rescued bears is a mother and two young cubs ihat were born earlier in the year. After a period of
quarantine and medical checks these cubs had their first taste of the outside world. The team are keeping these
youn8 bears as isola￿￿ frotn human conia¢t as possible in the hope thal one day, they can be rele￿d back
into the wild.
As previously reported. the existing facility is now at full capacity. A new site h&8 been acquiTed and. Ihanks
to the generous support of our donor& consiruction work has now commen¢¢d. The winter in ihe mountains is
harsh and wnstrnction paused during the fTe¢zing conditions until Spring 2023.
Helping dogs ID UkraiDe
During 2022. IAR ha5 provided vital emergency aid for the animals caught up in the Ukraine crisis by making
number of granis to charities working in the area. Among them is Save the Dogs whose dirtttor reported that
IAR'S funding towards their Ukraine Emergency Response has been invaluable. Since the beginning of March
2022, Save the Dogs have conducted a multifaceted program to help the animal victims of the crisis in Ukraine
which includes sendin8 do8 and Cat food to shelters and to volunteers who feed street dogs And cats in Ukraine,
providing pet supplies and guidance to refugees with animals at the border. at Bucharest airrM)rt. and at
Romania's Tnain train station. rescuing dogs from a war-damaged shelter in Odess4 and remaining adapiabl¢
to respond to opportunities to make an impact. As a result of IAR'S support. over 75 tons of dog and cat food
has been delivered to Ukrdine since the war began.
Future plans
Together, the hangover from the Covid-19 pandemic. th¢ Ukr8ine war, high inflation and rising interest rates
and associaied cost of living impact presents an unprecedented set of conditions. This macro-econoTnic
uncertainty pr¢s¢nts increased financial risk to organisations lik¢ IAR. As alway& IAR will redouble its efforts
and work with its partrers and affiliates to navigate this storni.
Looking into 2023 and lryond. th¢ ¢harity will look to expand its audi¢nc¢ through the tARconserves
programme. highlighting its wider protection, conservation and environmental strategies. At a time when
biodiversity loss. climate change and the link between natll￿ and human health is so prominen¢ it is ri8ht that
IAR presenls its holistic 'one-health' conservation apprO￿h to new and existing supporters so ihat this critical
work can deliver the bigg¢st impacL
In addition to supporting the operdtions of its animal protection and con5erYation projects with its parttiers and
affiliate5. IAR will progress the construction projects in Costa Rica and Arnienia during 2023.
Page.. I I

INTERNATIONAL ANIMAL RESCUE
{LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
IDveslments
The Charity's equity irtvestrnents are managed by Rathbone Greenbank's ethical investment team a￿ordIng
to the objects of the Charity.
Our reserves are inv¢sied in a diversif￿ portfolio of socially Tesp)nsible assets. i￿lUding those fo¢u5ed on
futur¢ revenue Streams in sectors like r¢TJewable enepdy. Incr￿sing interest rate5 imposed by the central banks
to count¢r rising inflation in the aft¢miath of the Covid-19 pandemic and the war in Ukraine have had a
negative impact on the valuaiion of these assets due to higher discouni raies applied to long-tern) cash flow
projections. The losses have sadly wiped out the gains from th¢ previous year. Despite the volatility, we
remain confident in the sustainability mandate of our reserves inveslrnent p)rtfolio.
In 2022 the investment portfolio experienced 105ses of 15.5% (12.V/o gain in 2021). This was built up of
unr¢alis¢d losses of £844k and reali5ed losses of £187k. Approximately £300k of the investment portfolio was
liquidated to cover operaiional project expendiiure- £180k of which was the utilisation of ffstri¢t¢d fund5.
Income from irEvestments in 2022 w&5 £94k. approximaiely £15k higher than 2021.
Financial Perfonnance
Incom¢ was lower in 2022 at £3.53] k (2021 £3.951 k). In 2021. IAR received a £500k grant from the Mich2¢1
Ur¢n Foundation to support the construction of the new wildlif¢ r¢scue c£ntre in Costa Ric4 which explains
the drop in trust income in 2022. Generally) individual giving was down in 2022 by approximately £300k to
£1.500k reflectin8 the cost of living impact on suptM)rters' however. legacy income iftcreased by £333k to
£1.714k.
Charitable expenditure was lower in 2022 than the previous year a¢ £3 J41 k against £3.433k in 2021. Direct
support to the Proj¢¢ts de¢r¢ased slightly in 2022 at £3.019k. Fundraising ¢osts w¢re broadly un¢hang¢d from
2021 at £458k (2021.. £443k).
The Charity experienced an operating loss in 2022 of £288k. Of this. £179k was the utilisation of restricted
funds for the new rescue centre build in Costa Rica. As described in the investment section above, there was
Ioss on investment assets of£l,03 Ik which resulied in a loss for the year of £1.319k (before non-cash affecling
'oih¢r recognised losses, which are linked io the Charity'5 exchange rate hedge5).
Pag¢: 12

INTERNATIONAL ANtNLiL RESCUE
(LIMrrED BY GUARANfEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
Re5erveJ
As discussed above, the hangover from the Covid-19 pandemic and the impact of the Ukraine war are having
a profound effect on global macro-economics. High inflation and the associated cost of living situation is
causing significant headwinds. the Central banks increasin8 interest rates is directly affecting our sUPW)rter5'
propensity to give and is having a detrimental effect on our ethical investments. Due to global inflation. prOj￿t
costs around the world have increased.
In addition to the restricted fvnds h¢ld by IAIL which are delai]ed in Note 15. th¢ Charity is holding ring-
fenced Te5erves for essential fiJtllTe spending on laTge projec15 that cannoi be met from future income alone.
These activities include- the expansion of the bear rescue and rehabiliiaiion facility in Armenia and a r¢s¢rve
fund for th¢ management (one year) the c.95k a¢r¢ landscape to protect threatened orangutsn habitat.
Taking into consideration the financial risk associated with fundrnistng chalknges in the current economic
¢lÉmal¢, the ongoing impa¢t of ihe ¢oronavirus cri51% th¢ significani monthly commitment to several overseas
projects, exchange rate fluctuations and uncertainty within the funding Streams. the Tru51ees consider that
holding slightly higher than usual free reserves is prudenL without being excessive. At this lime. the Trustees
have agffed an appropri*¢ r¢serv¢s range for IAR as £5.2m to £5.8m. which is broken down as follows..
' Res¢rves ra
Financial im
ct of risk
Workin
ca
ital
Rin
-fenced reserves
Minimum level
Ran
Maximum level
£0.8m
£1.9m
£2.6m
£5.2m
£0.5m
£5.8m
Due to the investment losses is 2022. the actual free Teserves held by IAR ￿ at 3151 December 2022 is £4.5m,
which 15 below the desired range. The Trustees are consciws of the unprecedenia economic ¢onditions are
monitoring the situation wefully to eTJsuTe the long-terni suslainability of the Charity.
Page: 13

I￿TERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
Statement of Trustees. Responsibilities and Corporate Governance
Th¢ memiKrs of the Board of Trustees, a5 Trustees and Directors. are responsible for preparing ihe Report of
the Trustees and ihe financial statements. The Trustees have chosen to prepare firkancial statement5 for the
company in ac¢ordanc¢ with Uni*d Kingdom Generally A￿epted Accounting Pra¢ti¢e (UK GAAP).
Company law requires the Trustees to prepare such financial stat¢m¢nts for ea¢h financial year which give a
true and fair view of the state of affairs of the Company and of the surplu5 or deficlt for that period and comply
with UK GAAP and the Companies Act 2006.
In preparing the financTal statemenis. Ihe Trustees are rwuired io:_
lect suitable accounling policies and then apply them consiS￿ntIy-
make judgements and estiTnates that are reasonable and prudenL
state whether applicable accounting standards have been followeAI. subject to any rnaterial departures
disclosed and explained in the financial statements: and
prepare th¢ financial stht¢ments on the going Con￿rn basis un1¢5S it is inappropriate to presume that
the Charity will continue in business.
The Trustees ar¢ ffsponsibl¢ for ketping proper ac¢ouniing r¢¢ords wht¢h disclose with reasonable a¢¢uracy
at any time the financial position of the charity and which enable them to ensure that the financial slatements
mply with the Companies Act 2006. They are re5FKJnsible for safeguarding the assets of the Charity and
hence for taking reasonable steps for the prevention of fraud and other irregularities.
The Trustees ar¢ ￿sponSIb￿ for the maintenance and integrity of the Corpornte and financial inform*ion
Tncluded on the Charity's website. Legislation in the United Kingdom governing the preparation and
dissemination of financial stakments may differ from legi51ation in other jurisdictions.
Statement as to Disclosure of Inforniation to Auditors
So far as the Trustees are awar4 there is no relevant audit inf0m￿l0rt (as defined by Section 418 of the
Companies Act 2006) of which the company's auditors are unaware. and each TNslee has iaken th¢ st¢ps that
he ought to have taken as a Trustee in order to make himself aware of any relevant inforniation and to establish
that the company's audiiors are aware.of that information.
Registered Olfice:
On behalf of the Board
Lime House
Regency Close
Uckfield
East Sussex
TN22 1 DS
- Trustee
Page.. 14

INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF
INTERNATIONAL ANIMAL RESCU
(LIMITED BY GUARANfEE)
OpiDiOD
We have audited the financial statements of Internaiional Animal Rescue (the 'companY) for the year ended
31 st December 2022 which comprise the Income S￿emen[ Balance She¢L Cash Flow Sthtemenl and Noles
to Ihe Financial Stst¢M¢n￿ ift¢ludin8 a summary of significant ￿cOUntIng poli¢ies. The financial reporting
framework that ha5 been applied in their preparniion is applicable law and United Kingdom Accounting
Stsndards. including Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the
UK and Republi¢ of I￿land, {United Kingdom Generally Accepted A¢¢ounting Practice).
In our opinion the financial statements=
give a true and fair view of the state of the company's affairs as at 315t December 2022 and of its profit for
the year then ended-
have been properly prepared in a¢wrdan¢e with United Kingdom Gen¢rally Accepted Accounting Practice.
and
have b¢¢n pr¢pared in accordance with the r¢quirements of the Cornpanies Act 2006.
Basis for OPiDiOD
We conducted our audit in accordance with Iniernational Siandards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities
for th¢ audit of the financial staiem¢T]ts section of our report. We are independent of the ¢OTnpany in
accordance with the ethi¢al requirements th& are relevant to our audit of the finan¢ial statements in the UK.
including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance
with th¢se requiremenis. We b¢li¢ve ihat the audit evidence we have obthined is sufficieT]t and appropriate to
provide a basis for our opinion.
Conclusions relating to goiog ¢ofj¢ern
In auditing the financial ststements. we have concluded that the directors, use of the going concern basis of
accounting in the preparation of the financial statements is appropria¢¢.
Based on the work we hove p¢rfornie¢ we have noi identlfied any material uncertainties ￿la1]ng to events or
conditions thal individually or ¢olle¢tiv¢ly, may caM significant doubt on the company's ability to wntinue as
a going ¢on¢¢rn for a peri¢Jd of at l¢•st twelv¢ months from when the financial statements are authorised for
issue.
Our responsibilities and the reswnsibilities of the directors with resFK¢t to going Concern are
described in the relevant sections of thi5 report.
Other information
The Trustees art responsible for the other information. The other information eomprises the inforniation in the
Report of the Trustees but does not include the financial sta*ments and our Re￿)rt of the Auditors thereon.
Our opinion on the financial statements does not cover the other infomiation and we do not express any fomi
of &ssurance conclusion thereon.
Page: 15

INDEPENDEiYf AUDITORS. REPORT TO THE TRUSTEES OF
tKrERNATIONAL ANlhfAL RESCUE
(LIMITED BY GUARALYfEE)
In connection with our audit of the financial statements. our responsibility is to Tead the other inforniation and,
in doing so. consider whether the other inforniation is materially inconsistent with the financial statemenLs or
our knowledge obtained in the audit or otherwise appear5 to be materially misststed. If we identify such
maierial inconsistencies or appareni material misstatements. we are required io detemine whether there is a
material misstsi¢m¢nl in the financial statements or a material misstatement of the other inforniation. If. based
on th¢ work we have perforTT]ed, we con¢lud¢ that ihere is a material misstslement of this other infomiation.
we are required to report that fact. We have nothing to rerM)rt in this regard.
Opinion 00 oiher ￿￿tter5 pre5¢ribed by the Companies Ac¢ 2
In our opinion. based on Ihe work undertaken in the course of th¢ audil:
the information given in the Rep()rt of the Trustees for the financial year for which the financial statements
are preparcd is consistent with the financial statements. and
the Report of th¢ Trusiees has been P￿ pared in accordan¢¢ with applicable legal requirements.
Mkitt¢rs ott whi¢b we #re rcquired ¢0 report by eAc¢ptioD
In the Itght of th¢ knowledge and understsnding of th¢ company and its environmeni obtsin¢d in th¢ course of
the audit. we have not identified material missiatements in the Rel￿ of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 require5 US to
report to you if. in our opinion-.
ad¢quat¢ a¢¢ounting records have not been kepL or return5 adequate for our audii have not been received
from brdnches not visited by us. or
the financial sratements are not in agreement wilh the accounting records and returns. or
certain disclosur¢s of tNsi¢es' remuneration sp¢¢ifi¢d by law not made. or
we have not received all the information and explanations we require for our audil- or
the trustees were not entitled to Prepa￿ financial sthietnenls in a¢cordance with ihe small companies
regime and take advantage of the small companies. exemption from the requirement to prepare a Strategic
Report or in preparing the Report of the Trn5tees.
Respottsibilities of trnste
As explained more fully in the Statement of Trust¢es' R¢s￿nsibl111I¢5. the trustees ar¢ responsibl¢ for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as the trustees detrmine necessary to enable the preparation of financial statements that are
free from material rnis$tat¢m¢nL whether due to fraud or error.
In preparing the financial statements. the trustees 2r¢ r¢sponsible for &ssessing the company's ability lo
continue as 8 going concern. disclosin& as applicable. matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the company or to Cease operalions,
or have no realistic alternative bui to do so.
Audilors, responsibilities for th¢ audit of the fittan¢ial statements
Our objectives are to obtsin r¢asonable assuraftce about whether ih¢ financial ststements as a whole are free
from maierial misS￿emen￿ wheiher due ￿ fraud or error. and to issue a Report of the Auditor5 that includes
our opinion. Reasonable assurdn¢e is a high level of ￿￿urdnCfy but 15 not a guarantee that an audit conducted
in accordance with ISAS (UK) will always det¢¢i a rnaterial misstatement when it exists. Misstht¢m¢nts Can
arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably
be expected to influence the economic decisions of users taken on the basis of these financial statements.
Page.- 16

INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF
INTERNATIONAL ANThfAL RESCUE
(LIMITED BY GuARA￿[EE)
I￿egUlarities. includin8 fraud. ar¢ instan￿$ of non-compliance with laws and regulations. We design
procedures in line with our r￿POnSIbl1111¢s. outlined alK)ve. to detect material misstatements in respect of
irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud 15 detsiled below=
W¢ identified areas of laws and r￿ulationS that could reasonably be eXp￿ted to have a material eff￿t on th¢
financial statements from our general commercial and ￿tor experience and through discussions with the
trustees (as required by auditing standards) and discussed with the trustees the policies and procedures
regardin8 compliance with laws and regulation5. We communi¢at¢d identified laws and r¢8ulations throughout
our team and remained alert to any indications of non-compliance throughout the audit. We evaluated
managetnent's incentives and opportunities for frdudulent manipulation of the financial statements (including
th¢ risk of oveThide of controls) and determined that the principal risks were wnanagement bias of accounting
estimates particularly in relation to the timing of legacies. Audit procedures ￿rfOrnied by the engagement
team tncluded..
- discussions with managements including ¢onsiderdtion of known or suspected instances of non-compliance
with laws and regulations and fraud.
challenging estimates and judgements made by rnanageTnent in their significant accounting estimates that
involved making assumptions and considering future events that are inherently urtcertain.
The PO*ntial effect of these laws and regulations on the financial statements varies ￿nsIderablY.
Firstly>
the company is subject lo laws and regulations ihat di￿tlY affect the financial statements including
financial ￿pOrting legislation and we assessed the extent of compliartce with th¢s¢ laws and r¢gulations as part
of our procedures on the related financial statement items.
Secondly. the company is subject to many other laws and regulations where the consequences of non-
compliance could have a material effect on amounts or disclosures in the financial Statements, for ittstance
through th¢ imp)sition of fines or Ihtigaiion. We identified overseas laws and regulations relating to the support
of projects where the laws may be considerably different to the UK along with Health and Safety regulations
in the UK and overseas as the areas most likely io have such an effecl recognising the nature of the company's
activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws
and regulations to enquiry of the trustees and other management and inspection of regulatory and legal
correspond¢n¢e,.if any. Through these pr￿edUreS. we became aware of no actual or suspected non-
compliance.
Owing to the inherent limitations of an audiL there is an unavoidable risk that we may not have detected some
material mi5Statements in the financial staternents. even though we have properly planned and performed our
audit in accordance with auditing stsndards. For example. the further removed non-compliance with laws and
regulations (irre8ulariti¢s) is from the events and transactions reflected in the financial statements. the less
likely the inherently limited procedure5 required by audhting sthndards would identify it. In addition. as with
any audit, there remained a higher risk of non-detection of irregulariiies. as these may involve Collusion.
forgery. intentional omissions. misrepr¢sentations. or the override of internal controls. We are not responsible
for preventing non•compliance and cannot be expected to detect non- compliance with all law5 and regulations.
Page= 17

INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF
INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
A further description of our responsibililies for ihe #udit of the finan¢ial staiements is lo¢at¢d on the Financial
Reporting Council's Websi￿ ai www.fr¢.org.uklaUdi￿Tsrc5P0n$lbiI1[1¢s. This description fomis part of our
Report of the Auditors.
Use of our report
This report is made solely to ihe company's members. as a b￿Jy* in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has b¢¢n undertaken so that we might state to the Company's memEtrs
those matters we are required to stsie to ih¢m in a Rerxirt of the Auditors and for no other pury)ose. To the
full¢st extent perTnitted by law. we do not accept or assume responsibility to anyone other than ihe company
and the company's members as a EKMIY. for our audit worl for this repoTL or for the opinions we have fornied.
Victoria And¢rson BA(Hons) FtA DChA (Senior Statutory Auditor)
for and on behalf of ClaTk Brownscombe Limited
Chartered Accountanls
and Statutory Auditors
2 St Andrews Place
Lewes
East Sussex BN7 IUP
Date:
Page: 18

. INTERNATIONAL ANJMAL RESCUE
(LIMITED BY GUARANTEE)
STATEMEKf OF FINANCIAL ACTTVtTIES
FOR THE YEAR ENDED 31ST DECEMBER 2022
Ullrestricled
Fu#ds
2022
Restricted
Funds
2022
Total
2022
Notes
2021
COME
Donations and legacies.
Donations and grants
- Legacies
Investments
Interest
- Cash deposits
UK Fixed Interest Securities
- Overseos Fixed Inkrest Securities
Divid¢nds
UK equities
- Overseas equities
Other traditig 3Ctiviti¢s
1.466.906
1.714J96
244,771
1,711.677 2,468.972
1.714J96 1,380.966
5558
15,760
5,558
15,760
1.606
42
16.937
2,670
s4￿6
16J80
54,876
16J80
46,401
12.990
To¢al income
(KI 3 950 567
Charitsble aciivilies
Raising funds
Fundraising costs
Invesiment managers fees
2.918.067
423.772
3J41339 3,433.421
458J67
458,567
442,935
Total expenditure
19
12 3 896 453
(109.011)
(179.001)
(288,012)
54.114
(Lossesygains on investsnenl assets
1030 806
613632
Net (exp¢nditureyincom¢
(1.139*17)
(179,(Mll) (lJ18,818)
667.746
Ihber reeognised gainsloomes)
Profit on foreign exchange
(Loss¢sygains on forward exchange
contracts
1.636
355
12
Net mov¢m¢n¢ in funds
{1324.793)
(179.(M)I) (1,403.794) 686.172
Reconciliation offllnds
Fund balan¢es at 1st January 2022
6 430 045 5 743 873
Fund balanc￿ gt 31st December 2022
The detailed 2021 comparotive sta*ment of financi21 activities is reported in Th)te 2.
The notes forni part of these fU￿1ClaI statements
Page= 19

INTERNATIONAL ANIMAL RESCUE
(LtMITED BY GUARAiYTEE)
tNcofv￿ ACCOUWT
FOR THE YEAR EIWED 31ST DECEMBER 2022
Noles
2022
2021
TURNOVER
3.437.120
3.871.527
Campaign costs. fundraisin& adminisirdtion
and general expense5
19
3 896 453
OPERATING (DEFICM
(382.192)
(24.926)
Losse51(gains) on sale of investments
(191,713)
87,127
Gains on foreign exchange
1.636
355
Interest receivable and income from investments
IDEFICITYSURPLUS FOR THE FINANCIAL
YEAR
All amounts relate to continuing activities.
STATEMENT OF COMPREHENSIVE INCOME
2022
2021
(Deficitysurplus for the year
(478,089)
141.596
Unrealised (lossesygains on r¢valuaiion of investments
(839,093)
526,505
(Lossesy8ains on forward exchange contracts
Total re¢ognised (Ios5e5ygains for the year
The notes fonn part of these financial statements
Page.. 20

INTERNATIONAL ANtMAL RESCUE
{LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31STDECEMBER 2022
COMPANY NUMBEIL. 06035(140
Notes
2022
2021
FIXED ASSETS
Intangible assets
Tangible assets
Investments
59587
149,539
158,504
5 254 194
4276,116
5412698
CURRENf ASSETS
Stock
Debtor5
Cash at bank and in hand
14,160
224291
13.633
103,869
988 814
io
918,726
1.106,316
CURRENT LIABIL￿tEs
Creditors- Amounts falling due within one year
NET CURREwf ASSETS
1017347
TOTAL ASSETS
LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARrrY
Restricted funds
15
463 969
Unrestrict¢d fvnds
Revaluation reserv¢
4.467,923
273
4,416,457
1549 619
Total unr¢stri¢ted funds
16
5 966 076
TOTAL CHARITY FUNDS
ruce - Trustee.
The notes forni part of these financial statements
Page= 21

INTERNATIONAL ANIMAL RESCUE
(LtMITED BY GUARANfEE)
CASH FLOW STATEMEiYr
FOR THE YEAR ENDED 31ST DECEMBER 2022
Note
2022
2021
Net ¢￿h from operdtiog aetivilies
20
(49&775)
6,980
Cash flow from investing activitie5
Purchase of intangible assets
Purch&se of tangibl¢ assets
Purchase of fixed asset investments
Proceeds from disposal
of fixed asset investments
Interest received
and income from investments
(s9￿7)
(2J91)
(907ffi42)
(2,422)
(929.467)
1.064.040
.323.140
Ne¢ cash gained in investing activiti&8
470 291
Net (decrcase)fincregse
in ¢ash and equivalents
(310,175)
477,271
Cash and cash equival¢nts
at th¢ b¢8inning of y¢ar
988814
511.188
Exchange gains
355
Cash and Cash equivalettts
at end of year
The notes fomi part of these financial statements
Page= 22

INTERNATIONAL ANIMAL RESCUE.
(LIMITED BY GUARANTEE)
NOTES TO THE FllYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
A¢couDting N)licies
a) Basis ofaeeounting
The financial statements have been prepared in a¢cordance with Accounting and Reporting by
Charities: Stsi¢ment of Recommended Practice applicable io charities preparing their accounts in
accordance with the Financial Re￿rtIng Stsndard app1]￿ble in the UK and Republic of Ireland (FRS
102, effective l January 2019). hereafter refer￿d to a5 the Charities SORP (FRS 102), th¢ Financial
Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006.
Int¢rnational Animal Rescue m¢¢ts.the definition of a public benefit entity under FRS 102.
Assets and liabililies are initially recognised at historical cost or transaction value unless otherwise
stated in the rel¢vant accounting policy note.
In the application of ihe charity's accounting policies. the Trystees are required to make judgements.
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent fro¥n other sources. The estimates and a$￿¢7￿ted assumptions are based on historical
experience and other fac￿rS that ar¢ considered to be relevant. Actu￿ results may differ from thes¢
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in th¢ period in which the estimate 15 revised. if ihe revision affects only that
period, or in the period of the revTsion and fulure periods if the revision affects both current and future
period5. However. there are no judgements or assumptions that have a significant risk of causing
tnaterial adjustment.
b) Income
Donation5 and Gift Aid
Donations are recognised when they are received and recorded in the Charity's &ccouniing
record5. Income t&x recoverdble in relation to donations received under Gift Aid 15 recognised
at the time of the donation.
(li) Le8acies
Lega¢ies are recogni5ed once the charity ha5 entiilement kn the incDrne. it is probable that the
in¢om¢ will be received and the amount receivabl¢ Can be measured reliabty.
(iii) Trading Activities
Income from trnding activiti¢s is included in the period in which the Charity is entitled to receipt.
{iv) Investment Income
Income from investments is recognised when receivable.
Page.. 23

INTERNATIONAL ANKMAL RESCUE
(LIMITED BY GUARANfEE)
NOTES TO THE FINANCIAL sTATEmE￿s
FOR THE YEAR ENDED 31ST DECEMBER 2022
c) Expenditure
Expenditure is included in the Statemeni of Financial Activities on an accruals basis, inclusive of any
VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activilies and has been included in those cost
ategories. Certain other costs. which are attributable to more than on¢ activity, are apportioned across
cost ¢alegories on the basis of an estimate of the proportion of time sp¢nt by staff on those a¢tivities.
A proportion of ihe Co￿$ of producing fundrnising liternture is consideffd to be educational and
therefore included within charitable activities.
The main categorie5 of expenditure are:_
Charitable activities are th¢ costs of the Campaigns and related 5UPPOrt ¢osts.
b)
Raising funds are fundraisin8 costs and investment management fees. Fundraising costs
relate to the external agencies and internal ￿ndraising resource. Agency costs include
the design. produciion and printing of proTnotional matrrial. as well as the direct mailing
costs. Twenty five per ¢¢nt of the cost is allocated to education on the basis that th¢
literature produced increases public awareness of issues that the Charity works with
around the world.
Support costs are allocated over the above categories on the basis of staff time spent on
each activity.
d) Pension schetne arrnngements
The Charity makes contribuiions to a small self-thinisiered pension scheme which Oper￿eS on a
defined contribution basis to provide employees retirement and death benefits. Regular contributions
are recognised on an accnmls basis and special contributions are recognised in the period in which
they (Kcur.
e) Going eoneern
The trustees have consid¢red the financial ￿)sItIon of the charity for twelve months from the date that
the balance sheet is signed and conclude that there are no moi¢rial uncertainties concernin8 the
charity's ability to coniinue as a going concern. Iti coming to this conclusion th¢ trusl¢e5 have
considered the ex[￿Cted funding requirements to maintain the Charity's objective5 for the period and
the amount of free reserves and future expected incoming resources available to achieve this. They
have also considered the global uncertainty around income p￿SsUre$ due to the cost of living rises and
rising cost pressures in the developing world. Analysis of the free reserves are set out in the trusiees
report.
Fund aceounting
The charity maintains various funds in acwrdan¢e with the Statement of R¢¢ommended Prdctice
'A¢counting and lieporting by Charitie5 2019.. These funds. which require separdte disc105ure5. are
as follows:_
Unrestricted Funds. These are general funds of the charity and are expendable at the discretion of the
Trustees in th¢ furtherance of the charitable objectives. The main sour¢es of general funds are
donations arising from appeal% grants from trusts and investment inwm¢. The main applicalions of
generdl funds are ￿paIgn costs. fundraisin8 wsts and related overhead costs.
Page". 24

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
Fund accounting (continued)
Resiricied Fund5. These are funds which are subjeci to specific objects declared by the donoror which
are raised by appeal for a srKcific purpose. These funds are expendable by the Trustees in ￿rtherance
of the specific obJ￿t for which they w¢re given unless the donor later agrees that they can be applied
for a general purpose. Due to the nature of these fund5 they are accounted for separately from the
general funds of the charity.
g) Fixed assets
Fixed assets are deprecI￿ed over their expected useful liv¢s at the following annual rates..
Freehold property
Motor vehicles
Plant and machinery
OITice equipment
20/0 On cost
250/0 Reducing balance
2¢Y/• Redu¢ing balance
20Yo Reducing balance
h) Stock
Siock is included at the lower of cost and net realisable value. Cost is deterniined on a first-in, first-
out basis. Net realisable value is based on estimated selling pri¢e. less any further ¢osts of
realisation.
i) Financial in$trumeDts
Financial assets and financial liabilities aff Tecognised when the Charity bewmes a party to the
Contractu￿ provisions of the instrument.
(i) Financial ￿ets and liabilities
All financial assets and liabilities are initially measured at transaction price (including
transaction costs). except for those financial assets cl&ssified as at fair value through profit or
loss, which a￿ initially measured at fair value (which is nornially th¢ rransaction pr&ce
excluding transaction costs). unless the arrangement constitutes a financing transaction. If an
8rran8¢wnent COT15titute5 a financing tr#nsa¢tion. Ihe firJan¢ial ass¢t or financial liability is
measured at the pr¢s¢nt value of the futu￿ payments discounted at a market rate of interest for
a similar debt instrument.
Financial assets and liabiliti¢s are only offset in the statement of financial position when. and
only when there exists a legally enforceable righi to set off the recognised amounts and the
Charity intends either to settle on a net or to realise the as%l and s¢ttl¢ th¢ liability
simultaneously.
Financial assets are derecogniseJJ wh¢n and only when (a) the ¢ontractual rights to the cash
flows from the financial &sset expire or are settled. (b) the Charity trdnsfers to another party
substantially all of the risks and rewards of ownership of the financial asset, or {c) the Charity,
despite having retained some. but not ail. significant risks and rewards of ownership. h&$
transferred control of the assei io another party.
Financial liabilitie5 are derecognised only when the obligation specified in the contract is
discharged. cancelled or ¢xpires.
Page: 25

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
i) Financirdl iDStruments (continued)
(li) Investments
Investhients are measured at fair value as at the balance sheet date USTng the quoted market price.
The staieTnent of financial activities includes the net gains and losses arising on revaluation and
disw)sals throughout the year. Unrealised gains and lo￿5 on revaluation are accounted for in the
relevant fund.
Page.. 26

[￿TERNATIONAL ANtMAL RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FtNANCIAL STATEMENTS
FOR THE YEAR EI¥DED 31ST DECEMBER 2022
2. Detailed Comparatives for tbe statsmeRt of finxncial xctivities
Unrestricted
Funds
2021
Restricted
Fulld5
2021
Total
2021
Notes
COME
Donations and legacie5
Donations and granis
- tkgacies
Investmenis
Interest
- Cash deposits
UK Fixed Interest Securities
- Oversea5 Fixed Int¢r¢5t Securities
Dividends
UK equities
- Overseas equities
Other trndtng a¢tivities
1858,686
IJ80.966
610286 2,468,972
I J80,966
42
16.937
2th70
42
16,937
2,670
46,401
12.990
21
46,401
12,990
21
Total income
40
610 286 3 950 567
EXPENDITURE
Charitable activitie5
Raising funds
Fundraising costs
- Investment mana8¢rs f¢¢s.
3371315
162206 3,433,421
442,935
442,935
Total expenditure
162
(393.966)
448,080
54,114
Gains on investmeni assets
Net income
219fi66
448.080
667,746
Other recogttised gain5
Gains on foreign ex¢han8e
Gains on ftirward exchange contlacts
355
355
Net movement in funds
23&092
448.080
686,172
Reconciliation of funds
Fund balances at 1st January 2021
5 727 984
Fund balydncey at 31st December 2021
Page= 27

INTERNATIONAL ANtMAL RESCUE
{LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEmE￿s
FOR THE YEAR ENDED 31ST DECEMBER 2022
3. Expenditu
Unrestricted Restricted
Funds
Futtds
Tot81
2022
2021
Charitable Activities
Campaign costs
Educational costs
Travel and accommodation
Support costs
2A27J54
146,772
20,712
322 729
423,772
2051,626
146,772
20,712
322 729
3.002,632
142,866
1,690
286 233
2 918 067
3 433421
Rgising funds
Fundraising ¢osts".-
Appeal and other costs
Support costs
244,402
214 165
244,402
214 165
241.634
201301
442 935
Investment m*ffjAgeTh fees
Total
Allalysis of Supp)rt Costs
Charitable
Activities
Fundraising
Costs
Total
2022
2021
Staff costs
Premises costs
Office administration costs
Insurance
Database. development
and computer costs
Motor expenses
Depreciation
Bank charges
Audit and ac¢ovniancy fees
Sltndry ¢xp¢nses
237.676
10,852
12226
9.075
185014
3,617
4,075
3.025
423,490
14,469
16JOI
12,100
379,554
11.077
16,445
12,400
16W2
2,968
8517
iiJii
7200
5,627
990
2.839
3.770
2,400
22509
3,958
IlJ56
15,081
9,600
15,104
8,972
13.372
19,365
7,800
Page: 28

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FtNANCIAL STATEMEIYTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
4. Opernting (Deficity Surplus
The operating {d¢ficitysurplus is stated after ¢harging:_
2022
2021
Administration expenses includin8=_
Depreciation
Auditors remuneration
- audit fees
- for a￿QUnta￿Y work
liJ56
13,372
3.760
5. Staff Costs
2022
2021
Wages and salaries
Social 5eGurity costs
Pension costs
741,020
6&0
75
651,299
59,306
The number of staff to whorn retirement benefits are accruing under a defsTKd contribution pension
scheme is twenty (2021.. twenty).
The average number of employees during ihe year w&% ts¥enty two (2021.. Nenty one).
The number of employees Teceiving remuneration in excess of £60.000 p.a. is as follows".-
2022
2021
£70,(N)1- £80,000
£90.(KJ I - £100.(KIO
The key management personnel of the company comprise the trustees. the President and the Chief
Executive. The total employee b¢n¢fits of th¢ key management p¢rsonn¢l were £206.047 (2021.. £202.287).
6. Taxation
The charity is considered to pass the test5 Set out in Pardgrdph I Schedule 6 Finance Act 2010 and therefore
it meets the definilion of a ¢haritsble ¢OTTtpany for UK corporation purwses. Accordin8ly. th¢ ¢harity
is potentially exempt from tsxation in respect of income or capitsl gains received within categories covered
by Chapier 3 Part I I Corporation Tax Act 2010 or Se¢iion 256 of the Taxation of Chargeable Gains Act
1992. to the exlent that such income or gains ar¢ applied ex¢lusiv¢ly to charitable purposes.
Intangible Fixed Assets
CRM Sy$¢em
Cost
Additions and At 3 1st t)e¢¢mber 2022
No amortisation has been provided ￿ the CRM System was not used until after the end of the accountin8
period.
Page.. 29

[￿ERNATIONAL ANIMAL RESCUE
(LJMTfED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31ST DECEMBER 2022
8. Tangible Fixed A55ets
Freeknld
Property
Plant &
Motor
Machillery Vehicks
To¢al
Cost
At 1st January 2022
Additions
Disposals
At 31 st December 2022
216.430
88.921
2J91
32.lYIO
337J51
2J91
91
339 742
D¢pre¢iation
Ai 1st JanLsary 2022
Charge for the year
On disposals
At 31 st tk¢eTnber 2022
90.704
4J29
63J78
5,168
24365
1859
178347
IlJ56
424
Net Book Value
At 315t December 2022
At 3 1st December 2021
9. Investments
2022
2021
Market value at I st January 2022
Acquisitions
L¢ss: Disposals
$354,194
907.642
5,034,234
929.467
1236012
4,906,083
4.727.689
526 505
Net unreali5ed {lossygain on revaluation
Market value of listed investments at 31 st D¢¢¢mber 2022
Historical cost at 3 1st t)ecember 2022
All investments are listed on a re¢ognised stock exchange.
An analysi5 of investments is as follows..
2022
2021
Overseas
Investments
UK
Overseas
Investments Investments
UK
Inv¢stm¢nts
Total
Total
Debt Instruments
Equities
621261
146J65 . 767J26
499.272
2 099 830
206.510
705,782
2448582 4548412
Page: 30

YTERNATIONAL ANIMAL RESCUE
(LtMITED BY GUARAiYfEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
10. Debtors
2022
2021
tkrivative asset
Other debtors
Prepayments
21.726
74,068
199.175
I l. Creditors: amounts falling due within one year
2022
2021
Trade creditors
Other taxes and so¢ial security costs
Derivative liability
Other crgditors
Accruals
28J52
24.611
64086
21,730
32.844
17,642
5.699
12. International Animal Rescue Trading Limi¢ed
The Charity holds l iKIO/o of the issu¢d share ¢apital of Int¢rnation&l Animal Rescue Trading Limited
(2 ordinary £15hare5). The company was dorniant thr()ughout the year.
2022
2021
The assets and liabilities of the subsidiary were:
Assets
Liabilities
3,773
3.773
Aggregaie Share ¢apithl and reserves
Consolidated financial ststem¢nts have not t*¢n prepared for the Group on the grounds that the
subsidiary is not material and ihe costs of preparing Group financial siaiem¢nts outweigh the benefits
arising from them.
13. Share Capital
The company is limiied by guaTantee having no share capitsl and members having a liability not
exceeding £1 O each.
Page= 31

INTERNATtONAL ANIMAL RESCUE
(LIMITED BY GUAIiANTEE)
NOTES TO THE FINANCIAL STATEMEiYrs
FOR THE YEAR ENDED 31ST DECEMBER 2022
14. FiDanci*l IDstrumeDIs
2022
2021
Financial &ssets measured at fair value
throu8h income account
IS. Restricted Funds
At 1$¢
January
2022
A¢31$t
December
2022
Income
Expcnditure
Orangutan Conservation
Costa Rica Build
Arnienia Bears
Oranguthn Release Progrdmme
Tr¢e Planting in Indonesia
Ukraine Animal Rescue5
Lisa Milella Veterinary tkntal Fund
119.778
(119,778)
(187,636)
(94,738)
448.080
260,444
94.738
15
15389
16
4,780
(16840)
(4.780)
Prior Year
At 1st
Janu8ry
2021
At31st
December
2021
Income
Expenditure
Ordngutan COnse￿ation
Costa Rica Build
Am)¢nia Bea
Ordngutan Release Progrdmme
9.025
500.001
101260
(9.025)
{51,921)
(101260)
448,080
IAR received £120k of restricted fundin8 during 2022 for Orangutsn conservatioti work in Indonesi4
£95k of funding for the Arnienia Great Bear Rescue projec¢ £17k for tree planting in Indonesia and
£5k for animal rescues in Ukraine. All of these funds were fully utilised during the financial year.
£188k of th¢ £448k r¢stri¢ted fund brought forward for building a new wildlife ¢entr¢ in Costs Rica
was speni during 2022. £9k was received for the Lisa Milella Veterinary Dental Fund.
£16k of restricted funds was broughi forward for the purpos¢ of d¢signin8 a new transmitter system
for post-release Tnonitoring of orangutsns. t)u¢ to ongoing issues with testing of the prototypes, these
funds remained unspent in 2022. IAR is in discussions with its partners as to how best to proceed.
Page.. 32

INTERNATIONAL ANIMAL RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31ST DECEMBER 2022
16. Unres¢ricted Fund$
Ai 1st
January
2022
Unre2li5ed
At 31st
attd realised December
2022
ID¢ome
Expenditllre
General Fund
Prior Year
Atl
January
2021
Unrealised
At315t
and rEalised De¢eTnber
gain5
2021
Income
Expenditure
General Fund
17. Analysis of Net Assets between Funds
Uores¢ricted Restricted
Total
Intangible fixed assets
Tangible fixed assets
Inve5tm¢rkts
Stock
Debtors
Cash at bank
Other n¢t ¢urrent liabilities
59¥7
149539
4.066,990
14,160
224J91
395J07
168
91
S9￿87
149539
4,066,990
14,160
224291
680275
284,968
Prior Year
Unrestricted
Restricted
Total
Tangibl¢ fixed &ssets
Investments
Stock
Debtors
Cash at bank
her net current liabilities
158,504
5.254.194
13.633
103.869
524,845
88 969)
158,504
5,254,194
13.633
103,869
988,814
463.969
Page: 33

fERNATIONAL ANIMAL RESCUE
ILIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMEiYrs
FOR THE YEAR ENDED 31ST DECEMBER 2022
l& Relatsd Party Trnnsactions
Grants and expenses totalling £203.676 (2021: £164.494) were paid to Catastrophes Cat Rescue. The
parther of Alan Knight. President ol IAK is the founder and trustee of Catastrophes Cat Rescue.
Accounting %rvic¢s a￿ provided fre¢ of ¢har8e ￿ Catastrophes Cat Re￿U¢.
Accounting services fees of £4,600 (2021: £1.400) were charged to British Divers Marine Life Rescue,
and office space 15 provided free of charge. Alan Knighi President of IAR. is a trustee of British Divers
Marine Life Rescue.
All transactions were approved by the Board of Trustees.
19. Trustees remuneration and expellqes
No remuneration or expenses were paid by the charity to any Trustee during this year or the previous
year.
20. Notes to tbe Cash Flow S¢at¢ment
Reconciliation of net (defieity Surp1￿ lo met (outflow)
inflow from operating activities
2022
2021
Operating (deficit)
(382,192)
(24,926)
Depreciation
(Increase) in stocks
Movement on derivative &￿t
(Increase) in debtors
Increase in creditors
IlJ56
(527)
(86,612)
(120.422)
13,372
(5,488)
18.071
(15,380)
21
Net (oufflowyinflow from operating activities
Page= 34