Company number 2086775 Registered charity number 1124436
## Captive Animals’ Protection Society
Financial statements for the ear ended 31 December 2020 y
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## Captive Animals’ Protection Society Reference and Administrative Information for the year ended 31 December 2020
Company number 2086775
Charity number 1124436
Registered office and operational address Holyoake House Hanover Street Manchester M60 0AS
Trustees
Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Patrick Morrello Maria Soledad Iriart Tina Matthew Alice Collinson Julie Boyd
Key management personnel
Sam Threadgill - Director
Nicola O’Brien - Fundraising and Communications Manager
Bankers
Barclays Bank Plc
Independent examiner Kathleen Moss ACMA CGMA 48 Lawn Terrace London SE3 9LP
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## Captive Animals’ Protection Society Trustees’ Report for the year ended 31 December 2020
The Trustees present their report and the unaudited financial statements for the year ended 31st December 2020. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## Structure, Governance and Management
## Governance
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 Dec 2020 was 4 (2019: 5). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in Note 10 to the accounts.
Board Meetings are held quarterly, the Director attends all Board meetings and provides operational reports. A two-day planning and development day also takes place with Board, Director, staff and volunteers.
## Appointing Trustees
Trustees are advertised for and must complete an application form in order to be potentially shortlisted for a trustee position. Current trustees consider the applications, interview potential trustees and determine whether the person is an appropriate trustee for the charity. The trustees meet four times a year. The organisation is a charitable company limited by guarantee, incorporated on 2nd January 1987 and registered as a charity on 10th June 2008.
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## Captive Animals’ Protection Society Trustees’ Report for the year ended 31 December 2020
## Objectives and Activities
The Captive Animals’ Protection Society (CAPS) is a UK-based charity leading the campaign to end the captivity of animals, especially those used for entertaining the public in zoos, circuses and the media industry. CAPS carries out undercover investigations, research, campaigns, political lobbying and education. Our evidence-based campaigns and strong ethical basis ensure we can make a significant difference to the lives of animals in ending their exploitation.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remain focused on its stated purposes.
## Main Activities
The charity publishes material both on paper and via its website exposing the suffering of animals in captivity. It uses social media and media to raise awareness of the plight of animals. It distributes information and resources to individuals to educate the wider public of the issues surrounding animals used in entertainment. Research and investigations are carried out regularly in order to have evidence to create positive change for animals. The government is lobbied where the law could be changed to help animals used within the entertainment industries.
## Public Benefit
The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
In charity law the advancement of animal welfare is recognised as a charitable purpose. It is in the public’s interest to develop a more compassionate attitude towards non-human animals. The work of the charity benefits the public by helping them to become aware of and respect animals’ inherent value through information and education. The charity helps people who are upset about the way animals are used in entertainment or held captive, by enabling them to volunteer and contribute to the work of the charity.
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## Captive Animals’ Protection Society Trustees’ Report
## for the year ended 31 December 2020
The charity is regularly contacted by students from primary school up to university level. For students studying an issue that the charity works on, the charity's contribution is vital to ensure a non-biased informed project and motivates students who are passionate about the issues we work on.
## Achievements and Performance
2020 was in many ways a very challenging year for Freedom for Animals, with the charity delivering it’s important work in the midst of a global pandemic. Despite the significant difficulties presented by COVID19, some major achievements took place throughout the course of the year.
Following over 60 years of tireless campaigning, bans on wild animals performing in travelling circuses came into effect in both England and Wales. This achievement was a huge one for Freedom for Animals, finally outlawing this cruel practice across the whole of Great Britain and delivering a major success on the campaigning work initiated by our founders in 1957.
Throughout this extraordinary year, the charity has continued to scrutinise the zoo industry, opposing calls for a wholesale recovery package and instead proposing a phase out of cruel businesses who hold animals captive.
Our small staff team has worked considerably hard over this past year to ensure that Freedom for Animals not only delivers our vital work for animals in 2020 but also reaches 2021 in a position to further positively impact the lives of captive animals. Support from members of the public as well as dedicated volunteers have also made this possible.
The charity’s main activities and who it tries to help are described below. All its charitable activities focus on ending the captivity of animals, especially those used for entertaining the public, and are undertaken to further the Captive Animals’ Protection Society’s charitable purposes for public benefit.
## Animal Circuses
The Wild Animals in Circuses Act 2019, came into force on 20th January 2020. This was a huge milestone towards achieving Freedom for Animals’ charitable aims. Ten months later, the introduction of The Wild Animals and Circuses (Wales) Act 2020 marked another momentous victory for the charity, as travelling circuses are no longer permitted to display wild animals anywhere within Great Britain and the Republic of Ireland.
Whilst the coronavirus pandemic meant that circus tours were very limited in 2020, Freedom for Animals continued to monitor those who did tour. This work involved liaising with DEFRA over concerns regarding one particular circus continuing to take their wild animals with them on tour.
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## Captive Animals’ Protection Society Trustees’ Report for the year ended 31 December 2020
## Zoos and Aquariums
2020 saw Freedom for Animals launch our campaign to close down Borth Wild Animal Kingdom. Research undertaken by Freedom for Animals uncovered the fact that shockingly, one in five animals died at what the press described as ‘Britain’s Worst Zoo’, in the space of just one year.
Freedom for Animals lobbied the local authority to permanently close the zoo, after it was found that the zoo had breached its licence conditions and was banned from keeping Category One animals. The charity has followed the case very closely, putting forward the case for permanent closure. This was aided by an investigation undertaken by Freedom for Animals that found a serval and a wolfdog showing clear symptoms of zoochosis. A leading veterinarian also supported our findings and joined our call for the zoo to be closed.
We have built upon the successful launch of our Tether and Torment campaign in 2019 to expose bird of prey business operating unlawfully. Three such businesses were found to be operating without any applicable licence. Each case was reported to the relevant local authorities. We held our annual Zoo Awareness Weekend over the 10th - 12th April 2020. The event this year went online and focused on the plight of owls being tethered and held in captivity.
## Exotic Pet Trade
Freedom for Animals used our extensive expertise on the subject to respond to DEFRA’s call for evidence on the primate pet trade.
The charity also undertook and released an investigation into a Manchester-based pet shop selling marmoset monkeys. Our investigator found six marmosets being held in two wire cages, 3m sq each. The evidence gained was used to further lobby DEFRA to bring about a ban on the cruel trade much more swiftly.
We have also continued to work alongside our partners in the coalition to ban primates as pets.
## Mobile Zoos and Other Live Animal Events
Despite lockdown restrictions meaning that the vast majority of festive events using animals in 2020 were postponed to the following year, Freedom for Animals continued our annual campaigning work, lobbying event organisers to go animal-free. We were very pleased that the organisers of one such large event in
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## Captive Animals’ Protection Society Trustees’ Report
## for the year ended 31 December 2020
the North West, who we successfully encouraged to go animal-free in 2019, stayed true to their pledge and didn’t plan any animal exhibits in 2020.
In response to the lack of events taking place in 2020, the charity took the decision to focus on education about why animals should not be used in festive events.
Extensive research took place into the true extent of the mobile zoo industry following the introduction of The Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018. A detailed information pack for use to lobby local authorities to ban the events on council-owned land was created, highlighting the animal welfare, environmental and public safety problems with mobile zoos.
## Public Support and Outreach
Despite lockdown restrictions curtailing many opportunities for outreach work, the charity continued to help students by providing reports, information, carrying out interviews and responding to specific questions to aid individuals with their study projects.
## Beneficiaries
The beneficiaries of our activities are ultimately the non-human animals that are kept in captivity to be used for entertainment. Where we are successful in persuading organisations not to use animals, ultimately fewer animals are kept in captivity. Some animals are removed to safety by CAPS or other parties (RSPCA, police) when serious animal welfare issues or suspected cruelty is found. We also benefit people by encouraging them to view the world with compassion, which promotes their well-being and the well-being of other people in their lives.
## Financial Review
During the year the charity was fortunate to be notified of legacies totalling £518,801 (2019: £25,339). Of these, £512,681 had not yet been received at the year end and is included in accrued income (note 12). Other income and expenditure was similar to the previous year, and the charity posted a surplus for the year of £495,553 (2019: £8,493 deficit).
## Reserves Policy
The reserves policy is to ensure that the charity has sufficient cash to enable it to pay staff and other core costs for a period of three months. This means that at the current level of expenditure reserves need to be maintained at £25,000.
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## Captive Animals’ Protection Society Trustees’ Report
for the year ended 31 December 2020
## Plans for the Future
With our new Director in place, we will focus on strengthening our fundraising and communications work. Alongside this we will be working towards longer term planning cycles for the organisation across all activities.
We will refresh our fundraising strategy, developing longer term plans and explore how we can further diversify our fundraising income creating a more sustainable funding base. We will grow our fundraising through regular giving and strengthening our relationships with Trusts and Foundations. A major new campaign shining a light on a significant but overlooked area of captive animal abuse is also in the planning stages.
## Related parties and relationships with other organisations
Patrick Morrello is a trustee and a director of Third Sector Accountancy Limited, which provides accountancy services to the charity. The details are set out in note 9.
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## Captive Animals’ Protection Society Trustees’ Report for the year ended 31 December 2020
## Statement of responsibilities of the trustees
The trustees (who are also directors of Captive Animals’ Protection Society for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements 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 that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006. The trustees’ annual report has been approved by the trustees on and signed on their behalf by 20 / 09 / 2021
Patrick Morrello Trustee
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## Report to the members of Captive Animals’ Protection Society
I report on the accounts of the charity for the year ended 31 December 2020 set out on pages 9 to 20.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
19/09/2021
Kathleen Moss ACMA CGMA
48 Lawn Terrace London SE3 9LP
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## Captive Animals Protection Society
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31st December 2020
**----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2020 funds funds 2019
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 576,319 13,250 589,569 73,803 3,093 76,896
Investments 4 167 - 167 107 - 107
Total income 576,486 13,250 589,736 73,910 3,093 77,003
Expenditure on:
Raising funds 5 12,033 - 12,033 6,807 - 6,807
Charitable activities 6 65,433 16,717 82,150 72,431 6,258 78,689
Total expenditure 77,466 16,717 94,183 79,238 6,258 85,496
Net income/(expenditure) for the year 7 499,020 (3,467) 495,553 (5,328) (3,165) (8,493)
Transfer between funds - - - - - -
Net movement in funds for the year 499,020 (3,467) 495,553 (5,328) (3,165) (8,493)
Reconciliation of funds
Total funds brought forward 22,777 12,083 34,860 28,105 15,248 43,353
Total funds carried forward 521,797 8,616 530,413 22,777 12,083 34,860
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Captive Animals Protection Society Company number 2086775
## Balance sheet as at 31st December 2020
**----- Start of picture text -----**
Note 2020 2019
£ £ £ £
Fixed assets
Tangible assets 11 503 1,134
Current assets
Stock 337 370
Debtors 12 517,778 14,663
Cash at bank and in hand 13,570 20,914
Total current assets 531,685 35,947
Liabilities
Creditors: amounts falling
due in less than one year 13 (1,775) (2,221)
Net current assets 529,910 33,726
Net assets 530,413 34,860
The funds of the charity:
Restricted income funds 14 8,616 12,083
Unrestricted income funds 15 521,797 22,777
Total charity funds 530,413 34,860
**----- End of picture text -----**
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 11 to 20 form part of these accounts.
## 20 / 09 / 2021
Approved by the trustees on ____________________ and signed on their behalf by:
Patrick Morrello (Trustee)
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Captive Animals Protection Society
Notes to the accounts for the year ended 31st December 2020
## 1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Captive Animals Protection Society meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The charitable company was under the control of the Trustees during the period under review. There is no single ultimate controlling party.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## b Judgments and estimates
The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## c Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. In March 2020 the lockdown due to the Covid-19 crisis meant our staff moved to home working. Fortunately the crisis has not affected our ability to continue working and campaigning for animals. We continue to adhere to and monitor government and local guidance.
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Captive Animals Protection Society
Notes to the accounts for the year ended 31st December 2020 (continued)
## d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
## e Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## f Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## g Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of commercial trading including merchandise purchased.
- Expenditure on charitable activities includes the costs of staff time and office costs undertaken to further the purposes of the charity.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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Notes to the accounts for the year ended 31st December 2020 (continued)
## h Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Equipment 25%
## i Stock
Stock is included at the lower of cost or net realisable value. In general, cost is determined on a first in, first out basis. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## j Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## k Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## l Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## m Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## 2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
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Captive Animals Protection Society
## Notes to the accounts for the year ended 31st December 2020 (continued)
## 3 Income from donations and legacies
**----- Start of picture text -----**
Unrestricted Restricted Total 2020
£ £ £
Donations 52,223 13,250 65,473
Legacies 518,801 - 518,801
Other fundraising 5,295 - 5,295
Total 576,319 13,250 589,569
Comparative period
Unrestricted Restricted Total 2019
£ £ £
Donations 46,293 3,093 49,386
Legacies 25,339 - 25,339
Other fundraising 2,171 - 2,171
73,803 3,093 76,896
**----- End of picture text -----**
## 4 Investment income
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
## 5 Cost of raising funds
|dise
ng expenses
s|2020
£
4,789
2,089
5,155
12,033|_2019_
_£_
_1,759_
_-_
_5,048_
_6,807_|
|---|---|---|
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Captive Animals Protection Society
Notes to the accounts for the year ended 31st December 2020 (continued)
## 6 Analysis of expenditure on charitable activities
|Total 2020
£
Staff costs
46,678
Communications
4,390
Postage
5,263
Website
6,765
Legal and professional
4,915
Premises
7,840
Campaign literature
1,188
Overheads
4,379
Depreciation
631
Governance costs
101
82,150
Restricted expenditure
16,717
Unrestricted expenditure
65,433
82,150
7
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This is stated after charging/(crediting):
Depreciation
8
Staff costs during the year were as follows:
Wages and salaries
Pension costs
Social security costs
Independent examiner's fee|_Total 2019_
_£_
_46,987_
_3,858_
_3,700_
_4,399_
_6,129_
_7,498_
_977_
_4,301_
_633_
_207_
_78,689_
_6,258_
_72,431_
_78,689_
2020
£
631
300
2020
£
47,464
559
-
48,023|_2019_
_£_
_633_
_300_
_2019_
_£_
44,637
128
370
_45,135_|
|---|---|---|
No employees has employee benefits in excess of £60,000 (2019: Nil). The average number of staff employed during the period was 4 (2019: 4).
The average full time equivalent number of staff employed during the period was 2 (2019: 2). The key management personnel of the charity comprise the trustees, the Campaigns Director and the Campaigns Officer. The total employee benefits of the key management personnel of the charity were £38,878 (2019: £29,324).
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Notes to the accounts for the year ended 31st December 2020 (continued)
## 9 Trustee remuneration and expenses, and related party transactions
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2019: Nil).
One member of the management committee received travel and subsistence expenses during the year of £101 (2019: £206).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Patrick Morrello is a director of Third Sector Accountancy Limited and a trustee of the charity. During the year the charity paid Third Sector Accountancy Limited £2,892 (2019: £2,898) for accountancy and book-keeping services.
## 10 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
- 11 Fixed assets: tangible assets
**----- Start of picture text -----**
Office
equipment
Cost £
At 1st January 2020 2,525
At 31st December 2,525
Depreciation
At 1st January 2020 1,391
Charge for the year 631
At 31st December 2,022
Net book value
At 31st December 503
At 31st December 1,134
**----- End of picture text -----**
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Captive Animals Protection Society
Notes to the accounts for the year ended 31st December 2020 (continued)
**----- Start of picture text -----**
12 Debtors
2020 2019
£ £
Accrued income 512,681 10,594
Prepayments 4,639 4,069
Other debtors 458 -
517,778 14,663
13 Creditors: amounts falling due within one year
2020 2019
£ £
Trade creditors 494 666
Other creditors and accruals 23 -
Accountancy 720 720
Taxation and social security costs 538 835
1,775 2,221
14 Analysis of movements in restricted funds
Current reporting period
Balance at
Balance at 31st
1st January December
2020 Income Expenditure Transfers 2020
£ £ £ £ £
Shine a light 1,028 - (801) - 227
Mobile zoo
investigations 1,748 (1,198) - 550
Investigate zoo events 1,908 - (1,908) - -
Volunteer expense
fund 1 - (1) - -
Falconry investigation 823 - (150) - 673
Protecting Animals at
Christmas 3,194 - (1,094) - 2,100
Festive events
campaigner 1,781 (750) - 1,031
Circus Animals 1,600 (1,600) - -
Aquaria Phase 1 250 (250) -
Mobile Zoo Work JG 13,000 (8,965) - 4,035
Total 12,083 13,250 (16,717) - 8,616
**----- End of picture text -----**
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## Notes to the accounts for the year ended 31st December 2020 (continued)
## _Previous reporting period_
|_hine a light_
_Total_
_estive events_
_ampaigner_
_alconry investigation_
_Protecting Animals at_
_Christmas_
_Mobile zoo_
_nvestigations_
_nvestigate zoo events_
_Volunteer expense_
_und_
Circus Animals|_Balance at_
_1st January_
_2019_
_£_
_1,028_
_2,173_
_2,166_
_67_
_3,843_
_4,265_
_1,706_
_15,248_|_Income_
_£_
_-_
_1,055_
_-_
_-_
_-_
_-_
_438_
_1,600_
_3,093_|_Expenditure_
_£_
_-_
_(1,480)_
_(258)_
_(66)_
_(3,020)_
_(1,071)_
_(363)_
_(6,258)_|_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|_Balance at_
_31st_
_December_
_2019_
_£_
_1,028_
_1,748_
_1,908_
_1_
_823_
_3,194_
_1,781_
_1,600_
_12,083_|
|---|---|---|---|---|---|
Name of
restricted fund Description, nature and purposes of the fund
Shine a light Nature: Research and visit selection of zoos or other places selected. Produce postcards and web stories about individuals. Purpose: To encourage empathy and compassion towards animals by telling their life stories.
Mobile zoo research Nature: Research into mobile zoos.
Purpose: To gather evidence on mobile zoos in order to raise public awareness on welfare concerns
Investigate zoo events Nature: To research, investigate and expose events at zoos.
Purpose: To show the detrimental effect on animal welfare these events have on animals in zoos. To highlight the failings of the zoo industry as a whole as shown by these practices.
Volunteer expense Nature: Donation specifically for volunteer travel and incentives. fund Purpose: To support volunteers of CAPS. Falconry project Nature: Research into falconry centres in the U.K
Purpose To gather evidence on falconry centres in order to raise public awareness of welfare concerns within the industry.
18
Doc ID: 207b5745c887b6841e13304911d08fc39313669a
Captive Animals Protection Society
Notes to the accounts for the year ended 31st December 2020 (continued)
Name of restricted fund Description, nature and purposes of the fund Protecting animals at Nature: Researching and gathering evidence on the use of animals at festive Christmas events. Developing information packs and engaging with councils across England. Purpose: To achieve council bans on the use of animals at festive events. The bans will reduce demand ultimately impacting on the amount of animals exploited in these businesses. Festive events Nature: Funding of wages for a campaigner campaigner Purpose: to campaign against the use of animals such as reindeer in festive Circus Animals Nature: To fund campaigns against the use of animals in circuses. Aquaria Phase 1 Research into the number, type and conservation status of species and individuals held in UK aquariums. Mobile Zoo Work: JG To expose and campaign against the mobile zoo industry, following the Hogg introduction of the Animal Activity Licences. This includes researching and investigating as well as work to lobby councils to ban mobile zoos on their land and campaigning against the use of animals in festive events.
15 Analysis of movement in unrestricted funds
|_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
neral fund
_neral fund_|Balance at
1st January
2020
£
22,777
22,777
_Balance at_
_1st January_
_2019_
_£_
_28,105_
_28,105_|Income
£
576,486
576,486
_Income_
_£_
_73,910_
_73,910_|Expenditure
£
(77,466)
(77,466)
_Expenditure_
_£_
_(79,238)_
_(79,238)_|Transfers
£
-
-
_Transfers_
_£_
_-_
_-_|As at 31st
December
2020
£
521,797
521,797
_As at 31st_
_December_
_2019_
_£_
_22,777_
_22,777_|
|---|---|---|---|---|---|
19
Doc ID: 207b5745c887b6841e13304911d08fc39313669a
## Captive Animals Protection Society
## Notes to the accounts for the year ended 31st December 2020 (continued)
## 16 Analysis of net assets between funds
|gible fixed assets
t current assets/(liabilities)
al
_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
_ngible fixed assets_
_t current assets/(liabilities)_
_al_|General
fund
£
503
521,294
521,797
_General_
_fund_
_£_
_1,134_
_21,643_
_22,777_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
8,616
8,616
_Restricted_
_funds_
_£_
_-_
_12,083_
_12,083_|Total 2020
£
503
529,910
530,413
_Total 2019_
_£_
_1,134_
_33,726_
_34,860_|
|---|---|---|---|---|
20
Doc ID: 207b5745c887b6841e13304911d08fc39313669a