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2021-04-30-accounts

Charity Number: 1137532

International Aid for the Protection & Welfare of Animals (IAPWA)

Trustees’ report and financial statements

For the year ended 30 April 2021

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International Aid for the Protection & Welfare of Animals (IAPWA) Reference and administration information

Charity number 1137532

Registered office and operational address 1b Rudds Lane, Haddenham, Aylesbury, Buckinghamshire, HP17 8JP

The charity is also known as “IAPWA”.

Trustees

Trustees who served during the year and up to the date of this report were as follows:

Oscar Leyenda Chair Ricardo Aparicio Secretary (resigned 16/05/2021) Lynsey Gill (resigned 19/04/2021) Rebecca McMeeking (resigned 19/04/2021) Carole Addaberkane (appointed 12/03/2021) Sally Collis (appointed 12/03/2021, resigned 09/05/2021) Colin Heath (appointed 12/03/2021)

There were no trustees who held title to property belonging to the charity during the reporting period or at the date of approval.

Key management personnel

Nicola Stevens Chief Executive

Bankers

Lloyds Bank Plc 13­14 Cornmarket Thame Oxford Oxfordshire OX9 2BN

Independent Examiner

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

The trustees present their report and the unaudited financial statements for the year ended 30 April 2021.

Reference and administrative information set out on the previous page 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.

OBJECTS AND ACTIVITIES

The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

The objects of the charity are to provide aid and support for the protection and welfare of animals.

ACTIVITIES AND ACHIEVEMENTS

Over the period of these accounts, IAPWA have focused on the following:

PENANG ISLAND

Our project in Penang Island focuses on implementing a holistic and humane dog population management programme alongside our local working partner IAPWA Penang and the municipality (MBPP). This saw the completion and launch of a new facility on the island which remains the base

for this programme and we are proud to share that in 2021 the MOU agreement with MBPP was extended to 2025 to continue this project.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

Strategic objectives of the project

Following ending the dog culls through the MOU, the overarching objectives of the project are:

  1. To stabilise and eventually reduce the density of stray dogs in Penang Island;

  2. To improve the welfare of stray dogs;

  3. To raise awareness of responsible dog ownership (and over time effect a change in human

behaviour to reduce roaming and abandonment of dogs);

  1. To improve rehoming capacity of stray dogs within Penang Island;

  2. To improve the public perception of dogs.

Over 3,400 dogs have been neutered through this programme, who would have lost their lives under the previous regime, with many receiving additional veterinary care and support.

Over 620 dogs have found homes through the adoption programme as part of our strategic aim of improving the rehoming capacity of stray dogs in country.

We are extremely proud of the hard work and dedication of our colleagues in the IAPWA Penang team, especially through the challenges of the pandemic, and are pleased to share below just three of the many patients that have been helped through this programme.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

BORNEO

Our first project situated in Sabah, Borneo, continues to provide a holistic and humane alternative to the previous methods of population control that ceased upon the 2014 MOU with the government (DBKK) who we have worked closely with on this programme. From the DBKK facility in Inanam, the Borneo team have continued to neuter, vaccinate and provide treatment and care to dogs in need under extremely challenging circumstances, with cats also helped through our work supporting local organisations in the region.

The Borneo project has undergone a mid­project review with a new strategic plan having been developed as a result. Whilst some of our plans, such as our infrastructure developments, have unfortunately been delayed due to the pandemic and an extremely challenging landscape operationally in country, we have exciting plans to share in our next report which will see this project being significantly developed in 2022/2023 and making a difference to even more lives in this region.

Over 12,100 dogs and cats have been neutered through this project and support programmes since we were established making a total of over 15,500 through both Malaysian projects.

Whilst the challenges of 2020/2021 have prevented the team being able to carry out some of the pre­pandemic aspects to our work as we had originally hoped, we are extremely proud of the resilience and commitment shown by everyone in the team to focus on and continue the much­ needed veterinary services and remain a lifeline for those in need, from the core neutering and vaccination work to providing treatment and care to many dogs like those below:

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

ROMANIA

Following on from transporting our mobile veterinary clinic to Romania and the first neutering campaign taking place shortly afterwards, we experienced some delays with fully launching this project. This time was used to continue planning out various aspects of the programme and getting strong foundations in place, including extensive relationship building to establish our working group for this programme, with a view to launching this at the best time for its ongoing success. Many aspects have moved forward positively in 2021, which we will share below, and we expect to see significant progress in 2022 from the time and efforts invested throughout this period.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

SUPPORT PROGRAMMES

Since IAPWA have been established, we have provided both financial and advisory support to assist organisations where we have had an opportunity to make a difference to the lives of animals in need and raise much needed awareness of issues affecting their welfare.

For part of 2020, we were able to continue providing support to the Claws Out Campaign.

As a result of the challenges of the pandemic, we sadly have had to pause this aspect of our work in order to focus on our 3 core projects. However, we continue to work collaboratively wherever possible to make a greater impact for animals in need and will be launching a new support programme in future once we are able to do so.

FUTURE PLANS

Our key project priorities in the immediate future will be based on our 3 core programmes based in:

Whilst 2020 and 2021 were focused on continuing our lifelines within such a challenging period we have also laid many foundations to make 2022 and 2023 a positive, exciting and impactful period for IAPWA, those we work with and the animals we were established to help.

We will also be continuing to develop our Fundraising and Communications Team, recognising that the more funds we are able to raise, the greater impact we can make.

Our work wouldn’t be possible without the generous support we have received from those who have enabled us to deliver vital lifelines to animals in need including our wonderful donors and our network of volunteers who help with a range of tasks to contribute to the success of IAPWA. On behalf of everyone in the IAPWA Team and our working partners, thank you for your support.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

FINANCIAL REVIEW

AMOUNT OF RESERVES

The results for the year are set out in the statement of financial activities. There was no general reserve at the year­end.

The trustees are concerned about the lack of general funds but understand that this has been an unprecedented and challenging period. We believe we are taking positive steps to react to these challenges from diversifying our funding streams and adapting to changes in the fundraising landscape to expanding our Fundraising and Comms Team. Our financial plan has and will continue to be adapted with a view to increasing our reserves, meeting the challenges ahead and improving our financial sustainability.

RESERVES POLICY

A policy is set which reflects the trustees' wish to safely commit as much as possible to the primary objectives of the charity whilst retaining financial stability and the potential to respond to new opportunities. The trustees are aiming to work towards a target of three month’s expenditure but recognise that this period has been particularly challenging due to the pandemic.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation registered as a charity on 17 August 2010 whilst it was a company limited by guarantee.

On 20 July 2021 IAPWA converted to a charitable incorporated organisation (CIO). The charity was established under a constitution which established the objects and powers of the CIO.

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.

RELATED PARTIES AND RELATIONSHIPS WITH OTHER ORGANISATIONS

IAPWA work alongside IAPWA Penang, a registered society in Malaysia, which was established to provide in country support for this project following IAPWA securing the MOU with the municipality on the island (MBPP). An agreement is in place between both organisations with both teams working closely together as a united group to meet our shared objectives for this programme. The MOU for this project has been renewed between all parties in 2021 until 2025.

During the period of these accounts, IAPWA also worked within an agreement with a registered charity in Sabah, Borneo, who provided support to IAPWA and the Borneo Team with some local operational aspects. IAPWA have had a positive relationship with this organisation since we were established and are committed to continuing to support and work with local organisations in this region to create a better future for the dogs and cats in need. The Borneo Team have continued to work from the government (DBKK) dog pound in Kota Kinabalu for this programme. IAPWA no longer work with IAPWA Sabah.

We are extremely proud of the Penang and Borneo Teams for how hard they have worked under such challenging circumstances and are looking forward to continuing to develop the lifelines we are all able to provide through working closely together on our shared aims for these projects. These programmes encompass our work under IAPWA Malaysia.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

Alongside our UK working group for Romania we also work closely with stakeholders in country including those who have been forming our IAPWA Romania Team which we’ll be sharing an update on in our next report. We are looking forward to seeing this team and programme develop significantly in 2022, following strong foundations being laid and aspects of the programme starting to take shape in 2021.

RECRUITMENT AND APPOINTMENT OF TRUSTEES

The Trustee Board are recruited from people who have an interest in the objects of the charity. Trustees are appointed by vote by the Trustees. The Trustees work in line with a comprehensive Trustee Policy setting out a detailed framework to support the Board in all areas of their role.

STATEMENT OF REPSONSIBILITIES OF THE TRUSTEES

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the aims and objects and in planning future activities and setting policy for the future.

The trustees 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).

Charity 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2021

The trustees’ annual report has been approved by the trustees and signed on their behalf by

Oscar Leyenda

Chair of Trustees Date 24 / 02 / 2022

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Independent examiner’s report to the trustees of International Aid for the Protection & Welfare of Animals (IAPWA)

I report on the accounts of the charity for the year ended 30 April 2021 set out on pages 13 to 26.

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:

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.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House, Hanover Street Manchester M60 0AS

Date: 24 / 02 / 2022

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International Aid for the Protection & Welfare of Animals (IAPWA)

Statement of Financial Activities for the year ended 30 April 2021

----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2021 funds funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 179,135 37,270 216,405 180,895 36,000 216,895
Charitable activities 4 - - - - 8,500 8,500
Investments 5 - - - 2 - 2
Total income 179,135 37,270 216,405 180,897 44,500 225,397
Expenditure on:
Raising funds 6 33,035 - 33,035 9,435 - 9,435
Charitable activities 7 141,475 42,815 184,290 200,840 19,500 220,340
Total expenditure 174,510 42,815 217,325 210,275 19,500 229,775
Net income/(expenditure) for the year 8 4,625 (5,545) (920) (29,378) 25,000 (4,378)
Transfer between funds (484) 484 - -
Net movement in funds for the year 4,141 (5,061) (920) (29,378) 25,000 (4,378)
Reconciliation of funds
Total funds brought forward (18,775) 55,000 36,225 10,603 30,000 40,603
Total funds carried forward (14,634) 49,939 35,305 (18,775) 55,000 36,225
----- 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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International Aid for the Protection & Welfare of Animals (IAPWA) Charity number 1137532

Balance sheet as at 30 April 2021

----- Start of picture text -----
Note 2021 2020
£ £ £ £
Fixed assets
Tangible assets 13 32,968 39,562
Total fixed assets 32,968 39,562
Current assets
Cash at bank and in hand 13,192 8,192
Total current assets 13,192 8,192
Liabilities
Creditors: amounts falling
due in less than one year 14 (10,855) (11,529)
Net current assets 2,337 (3,337)
Total assets less current liabilities 35,305 36,225
Net assets 35,305 36,225
The funds of the charity:
Restricted income funds 15 49,939 55,000
Unrestricted income funds 16 (14,634) (18,775)
Total charity funds 35,305 36,225
----- End of picture text -----

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of the Charities Act 2011.

The notes on pages 15 to 26 form part of these accounts.

24 / 02 / 2022

Approved by the trustees on …................................................ and signed on their behalf by:

Oscar Leyenda (Chair of Trustees)

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021

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 Charities Act 2011.

International Aid for the Protection & Welfare of Animals (IAPWA) 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 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 charity's ability to continue as a going concern.

The trustees have reviewed the charity's forecasts and projections and in particular have considered the potential implications of the Coronavirus (COVID-19) pandemic. Whilst the eventual financial impact of the pandemic on the charity, and on the overall economy, remains uncertain, the trustees are confident that the charity will be able to remain operational with the figures for the period ending April 2022 on track to remain consistent to the last 2 years and plans in place to increase funding and reserves moving forward as the charity navigates through the pandemic.

It has reviewed its expenditure and projects and the trustees are confident that the charity can fulfil its commitments to its beneficiaries and continues to adopt the going concern basis in preparing its financial statements.

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (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 treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

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.

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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (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:

Vehicles 14%

i Cash at bank and in hand

Cash at bank and cash in hand includes cash held in the charity's bank account.

j 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.

k 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.

l Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. Outstanding contributions at the year end were £904 (2020: £805), which had been paid in full by 10 June 2021. The costs of the defined contribution scheme are included within staff costs and are allocated to the cost of raising funds or charitable activities, in line with the activities of the staff during the year.

2 Legal status of the charity

The charity is a charitable incorporated organisation (CIO) registered with the Charity Commission in England and Wales and has no share capital. The charity converted from a company limited by guarantee (company number 06893128) to a CIO on 20 July 2021. In the event of the charity being wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. The registered office address is disclosed on the Reference and Administration page at the beginning of the trustees' report.

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

3 Income from donations and legacies

Donations
Gift Aid
Covid-19 support grant
Brigitte Bardot Foundation
Olsen Animal Trust
The Marchig Animal Welfare Trust
Jean Sainsbury Animal Welfare Trust
Legacies
Battersea Dogs and Cats Home
T
o
t
a
l
4
I
n
c
o
m
e
f
r
o
m
c
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
The Marchig Animal Welfare Trust
Wild At Heart Foundation
T
o
t
a
l		 Unrestricted
£
145,821
8,079
25,235
-
-
-
-
-
-
179,135
Unrestricted
£
-
-
-		 Restricted
£
-
-
-
13,270
-
4,000
-
-
20,000
37,270
Restricted
£
-
-
-		 Total 2021
£
145,821
8,079
25,235
13,270
-
4,000
-
-
20,000
216,405
Total 2021
£
-
-
-		 Unrestricted
£
135,145
22,102
3,377
-
-
-
-
20,271
-
180,895
Unrestricted
£
-
-
-		 Restricted
£
10,000
-
-
-
15,000
-
11,000
-
-
36,000
Restricted
£
6,500
2,000
8,500		 Total 2020
£
145,145
22,102
3,377
-
15,000
-
11,000
20,271
-
216,895
Total 2020
£
6,500
2,000
8,500

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

----- Start of picture text -----
5 Investment income
Unrestricted Restricted Total 2021 Unrestricted Restricted Total 2020
£ £ £ £ £ £
Income from bank deposits - - - 2 - 2
- - - 2 - 2
6 Cost of raising funds
Unrestricted Restricted 2021 Unrestricted Restricted 2020
£ £ £ £ £ £
Staff costs 30,831 - 30,831 7,939 - 7,939
Marketing 1,964 - 1,964 1,496 - 1,496
Operations and administration 240 - 240 - - -
33,035 - 33,035 9,435 - 9,435
----- End of picture text -----

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

7 Analysis of expenditure on charitable activities

ff costs
mpaign and project costs
nts made
preciation
ountancy fees
ministration and support costs
stricted expenditure
restricted expenditure		 2021
£
46,153
20,995
101,851
6,594
1,440
7,257
184,290
42,815
141,475
184,290		 2020
£
65,213
20,924
119,707
6,594
1,390
6,512
220,340
19,500
200,840
220,340

Grants made

Grants were made to other registered charitable organisations to either fund and support IAPWA's projects or the work carried out by other organisations, all in direct support of the charity's charitable objects.

Animal Kingdom Foundation, Philippines
Game Rangers International, Zambia
IAPWA Penang & Borneo Project
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r
s is stated after charging/(crediting):
preciation
ountancy fees
ependent examiner's fee		 2021
£
-
-
101,851
101,851
2021
£
6,594
1,200
240		 2020
£
7,324
12,000
100,383
119,707
2020
£
6,594
1,200
240

8 Net income/(expenditure) for the year

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
f costs were split across activities as follows:
Fundraising
Charitable activities		 2021
£
71,848
2,450
2,686
76,984
2021
£
30,831
46,153
76,984		 2020
£
67,258
2,584
3,310
73,152
2020
£
7,939
65,213
73,152

Staff costs were split across activities as follows:

No employee has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 3 (2020: 2.5). The average full time equivalent number of staff employed during the period was 3 (2020: 2).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £26,628 (2020: £29,500).

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

10 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 (2020: Nil).

No member of the management committee received travel and subsistence expenses during the year (2020: Nil).

Aggregate donations from related parties were £240 (2020: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: Nil).

IAPWA Penang is a Malaysian registered society. It is a related party as it was established at IAPWA’s request following IAPWA founding the project in Penang Island. Grants are sent to IAPWA Penang by IAPWA as part of a working agreement between both entities to manage the project and an MOU between IAPWA, IAPWA Penang and MBPP as the municipality of Penang Island.

11 Government grants

The government grants recognised in the accounts were as follows:

Covid-19 support grant 2021
£
25,235
25,235		 2020
£
3,377
3,377

There were no unfulfilled conditions and contingencies attaching to the grant.

12 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.

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

13 Fixed assets: tangible assets

----- Start of picture text -----
Vehicles Total
Cost £ £
At 1 May 2020 67,791 67,791
Additions - -
At 30 April 2021 67,791 67,791
Depreciation
At 1 May 2020 28,229 28,229
Charge for the year 6,594 6,594
At 30 April 2021 34,823 34,823
Net book value
At 30 April 2021 32,968 32,968
At 30 April 2020 39,562 39,562
14 Creditors: amounts falling due within one year
2021 2020
£ £
Other creditors and accruals 3,784 2,245
Taxation and social security costs 7,071 9,284
10,855 11,529
----- End of picture text -----

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

15 Analysis of movements in restricted funds

en Animal Trust
tal
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
en Animal Trust
al
imal Friends
urance
e Marchig Animal
lfare Trust
ttersea Dogs and
ts Home
imal Friends
urance
n Sainsbury Animal
lfare Trust
ld At Heart
undation
gitte Bardot
undation
e Marchig Animal
lfare Trust		 Balance at 1
May 2020
£
40,000
15,000
-
-
-
55,000
Balance at 1
May 2019
£
30,000
-
-
-
-
30,000		 Income
£
-
-
4,000
20,000
13,270
37,270
Income
£
10,000
15,000
6,500
11,000
2,000
44,500		 Expenditure
£
-
(15,170)
(4,011)
(10,061)
(13,573)
(42,815)
Expenditure
£
-
-
(6,500)
(11,000)
(2,000)
(19,500)		 Transfers
£
-
170
11
-
303
484
Transfers
£
-
-
-
-
-
-		 Balance at 30
April 2021
£
40,000
-
-
9,939
-
49,939
Balance at
30 April
2020
£
40,000
15,000
-
-
-
55,000

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

Name of restricted fund

Description, nature and purposes of the fund

Brigitte Bardot Foundation To support the trap/neuter/release project on Penang Island The Marchig Animal Welfare Trust Neutering and vaccination of 500 dogs in Borneo Animal Friends Insurance Support of the Borneo and Romania veterinary clinics Olsen Animal Trust Support operation of veterinary services in Borneo Battersea Dogs and Cats Home Template for Change - Romania

16 Analysis of movement in unrestricted funds

Balance at 1 As at 30 April
May 2020 Income Expenditure Transfers 2021
£ £ £ £ £
General fund (18,775) 179,136 (174,510) (485) (14,634)
(18,775) 179,136 (174,510) (485) (14,634)
C
o
m
p
a
r
a
t
i
v
e
 p
e
r
i
o
d
General fund Balance at
1 May 2019
£
10,603		 Income
£
180,897		 Expenditure
£
(210,275)		 Transfers
£
-		 As at 30 April
2020
£
(18,775)
10,603 180,897 (210,275) - (18,775)
N
a
m
e
o
f
 u
n
r
e
s
t
r
i
c
t
e
d
 f
u
n
d		 D
e
s
c
r
i
p
t
i
o
n
,
n
a
t
u
r
e
a
n
d
p
u
r
p
o
s
e
s
o
f
t
h
e
f
u
n
d
General fund The free reserves after allowing for all designated funds

25

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2021 (continued)

17 Analysis of net assets between funds

ngible 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
£
32,968
(47,602)
(14,634)
General
fund
£
39,562
(58,337)
(18,775)		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
49,939
49,939
Restricted
funds
£
-
55,000
55,000		 Total 2021
£
32,968
2,337
35,305
Total 2020
£
39,562
(3,337)
36,225

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