WILD LIFE FOUNDATION {A company Ilmitod by guarantee> REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 CHARITY NUMBER., COMPANY NUMBER,, 1152642 08193416 WILD LIFE FOUNDATION CONTENTS Page MANAGEMENT COMMITTEE REPORT 2-6 INOEPENDENT EXAMINEFi'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTE8 TO THE ACCOUNTS 10-15 WILD LIFE FOUNDATION MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDFD 3Q NOVEMBER 2024 The Manag81nenl Commlllee pièsenls Ils rewrt and accoiinls for the yegr ended 30 Novei)Ib&r 2024. Cliarlly Infoi'matloii Management commillee Christopher Wgbsler Charl88 Ilvhilbread Cheryl Willlams Ruth Redferi) Jolii) Bram8h Mark Thoiiias Nevlll8 Wlllianis NalhallÈ Wlsslnk Chalrman Chai'ily regi&lrallon number 11uf2842 Compai)y reglslralloii nuiNbor 08fj93418 Ch9rtly règlslered 011￿8 Brookholés FArm Brobkholes Laiie Branlon Doi)Easler South Yorkshlie DN3 3NH Indepeiid8nl examlner Xeiiiadln Doiicasler Sidliigs I Iou8e Sldlngs Court Doiica81or DN4 5NU Banker8 HSBC PIC 1 Hlgh Slreel Donfjasler DN1 IE Wlld Llfg Foun(lallon IR8g1818rfjil Niiinher., 0819341fj1 eBo lor Ihe YB8r Ended JO Nove b8r 2024 The Trusleos. who 8r$ also dlreclors ol lh8 charlty lor the purpoBe$ ol 11)è Compaiii&s Acl, subinil Ilielr annual ieporl and Ilie tJnan¢lal 8lalem8nls lor th8 year 8nd8d JO Novemb8r 2024. The fin8nGlsl slalomeiils h8ve bean preppied In a¢cgrdan¢g wilh (he acaounlliio pollcles Sel otsl In Iiole I lo Iho accounts an(1 comply wllh Ihe Flnaftclal R&por11ng Slandard appllcab18 11) thè UK and Républlo ol Ireland {FRS 1021 leffecllv8 1 January 20161- IGharillos SORP IfRS 1021), Prlnclpal A¢tlvlly Th8 prlndpal 8cllvily ol the comp8ny18 Ihal of., fj. Promollng lor Ilie benelll of the publlo Ihè consèrvallon and wellare ol èxollc a11d olher spooles ol ondangered ￿EdItIe bolh In Ihelr nalural hahllal and In human care,, 2. Advaiicliig 1118 educallon ol Ihe piibllc In relallon lo exolk and olhtsT S￿)01eS ol oiidangored ￿Ld1118., 3. Proinolhig any olhor purposes ¢￿IDe¢l￿d with Ilie consoivallon arilmal wellaie as ar eharllablè a¢¢ordlnu Its Ihè law ol England and Wales. BoBrd of Truste0$ The rngnag8m8nl of the ¢hartly is lh& r&$pon$lblllly ol Iho Board of Truslees whlGh has the aulhorlty lo appoli)I iiew Iruslegs and dlreclors. Th8 Company's Board ol Trusleas ¢on81$1 ol,, Chades Ilbr68d, Martin HosBgood, Charyl VWlllams MBE, Chrisiopher Webster, Ruth Redlorn. John Bramah, Mark Tlionias and Navllle ￿lI1￿M8, INole', Marllii Hosegood subsequently relired a8 a Tiuslee In JAniiary 2024 and Nalhalle Wkslnk was subs8qu6nlly appoliilgdl. Rovlow of Busli)&s8 The ¢ompany18 8 privalg company Iln)Iled by gusranla6 and Is governed by Ihe company's Mel￿or￿ndUm and A¥ilcles olAssoclalloii. R08erve8 Thè Ch*lly ha8 ¢onllniied Its nialnlaln a level al reserves tts enable 5110 conllnue118 day.lo-day operatlons lor th6 IoTeseeable lulure on a 518ble basls. Th& TruBlep* have Inalnla1ned Ihell prudenl approach lo tl)è manageinei)l of Ihe charily by onsurlng a level ol roserve8 equlvalanl lo Ih*> norinal runnlng ¢osls ol IPIB charfly lor Ihree Inoiilhs. To dale WF l)as Iiol needed lo us8 these resetves. Tha Trustees revlpw Ihe ¥es&rves and lulurè requli¥menls al Ih91r regular m8811ngs 8nd wlll coi)Ilnue to m8liilaln the requisit& r8saurces as long as economlc clr¢uillslance8 allow. Rlsk Maneggmont The Trusleos examlno Ihg msJor iisks that lh8 eharlly faces 88cli flnanclal ye8rwhen prepBrlng and updallng Ihe slralegl¢ Jam. The ¢l)arlly has developod 8ysl8ms lo monllor and conlrDI Iheso risks lo mlllgale 8ny Impacl that they Inay hava 01) lh& ¢ha¥lly In Ilie lulur8. Fundralslng and 8venls havo rÈ$umed sy)sl covld but In the ¢ufienl economy1111)usl b& re¢ognlsed Ihat people have1258 dlswsable mot)oy lo oill. ThB Tru8le88 have Iherelore been mlndful lo allgn Ils granls lo Its reduced levdl ol ii)con)Tn9 lunds whll$l $llll Ineellng exlsllng ry)n)mlln)enls. Slriictiira, Gov8rnanco and Maiiagoin&i)t Trustees sro Appolnled by the Board ol Titisl888', appllcalloi)s lor Irusleeshlp ttre governed l)y Ih Trustee poll¢y aiid are approveecle$ ol endangered wlldlila both In Ihelr natural habllal ai)d Iii ¢apllvlly. Advan¢lng Ihe edu¢allon ol the pulAIo In relation lo èxollc aiKI other $pB¢les of eiidangered wlldllf8, and prol￿011ng any olher purpose connècled wllh c0115ervallon and anin131 wglfare as are charitable g¢¢ord5ng to the law ol kng18iid and Wales. AGhl&vomeiits and Performanc9 Repotl oii A¢llvlly: The Trv$lees s?1 the lollo￿ng a1nis lor 2023-2024., a. To bulld and womot¢ WF'S brand. b. lo conllnue lo Imp16menl a comprehenslve lundralslng $lral¢gy, c. To Idenllly and develop relMllonshlp8 wllh key partners and slakehol(1grb, d. To work towa1￿5 niukii)g granls in supporl ol WF 8 obleclive& and support exl$llng yranl ¢omm51ments Brand 3ulkllng', 2024 was a ye&r tsl lurlh8r developlng Ihg brand end proftle olWF, lurthor promollnu Its vlslon and Tlie vlslon Is skn)ply'. 'a bettey world for wlld aiilmals. WF'S mls$lon Icb deliv8r Ils ¢haTllable ol)k¢lfves Is: 'to ¢oniieGt dyttaml¢ coinii)uiilllo5 who proiiiole, Cvnservo 4iid $u6taln the world's biodlv8rslly and improve anlrhal w8lfaY6" Fuiidi'al811iu: Tlie fundialsliig strategy was adapted Iii th& ¢k¢umslanc88 01 the ¢osl ol livlng Inllallonary ownoml bgckdrop aiid durlng 2023124. Fuiidralsing al YorkBhlre Wildllle Park were dèpr68Èed. Donallons were recelved through posl, onllne Includlng through Just l Mydonale as well as a genorou818gacy. On park collgGllons were made by Rangers wllh lub$ as wem as QR codes lor donallon, Evenls are growlng In popularlly aiid fund ralglng Impact wllli curly's Run offerlng a lull programnie of Aprll 1 Ok, October Sk and a lan)Ily Santa Sal3rl run. Th8'Monsler B811. held al YWP as 115 main Ivndlolshig event of11i8 year nelled £15,aoJ so a bio Ihank you lo all who were Invvlved. In addilion lo lh8 above11 Is enllrely approprlala lo acknowledge th9 81Ipport of Yorkshlre Wlldllle Park durlng Ihls peilod. Thelolnl YWP I INF projeols and YWP slaff Iravelled lo Madaga5cgr 2022 and Ghana In 2023 as parl ol collaborallv8 prol¢cl£, allhough Ihg prole¢t In Jai)8n reni8lns poslponed. Biillding Partnershlps tl)at wlll In9ke $ dlfferèii¢8 Iki)d Grants.. Granls payin&nl$ made durlng Ihls perlod wero.. i)sllliilo Arag(iala. E17.150 Year 3 01 a 3 yoar granl worklng wllh Ihe Giaiil Ollers In Ihe Canlao realon o18iazll. The work In¢lud6s prole¢llon and pslrols £agsln$l illegol l1slili￿ In Ihe Bieal, conirnunlly enyagdtlienl and odu¢alion wilh a i18w educallon programm8 Itinded by WLF Prli)cli18 TYust- £fjO.000 Y¢ar 3 01 g J year granl supporllng lurtlo con80tvalloii, commuplly work alld eduoallon on t1￿ Wesl Alrlcan Igland ol Pllnolpe. Rlpple Alrlca - f30,000 Year ? ol A 1 yg.ar proleGI whloh olins lo prof￿1 ondangered fi811 sp$clos In Lake Malawl Ihrou91i educallon, ¢¢xnmunlly work &nd IBg151allon arour)d fishliio. Polar Bèays Intai'nallonol 211,564 Donallon from r6strl¢led funds and lor airlare lor Bex Brown lo all8nd Cllmalts Alllan¢& Ifalt)Ing In ChL*rchil Ukr8lnSan Lloi) Appo41- £10,000 IOF IrdnSPOttd1105I oosls Icom Poland lo11i8 UK Fli)aiiolal Revlow Expendllure wlll)IM Ihe year was assoclaled wklh dliecl fundialslng co$ls, lh6 large$1 expendllurfj In tho peilod. Fuiids were also comn)Illed lo oi)golng webslle development and soclal niedla ¢amp8lgns. Th8se 8reaB Gonllnue lo bE developed and are Grlllca11(>r Incwsing aw4ren8SB and fundfa(6lng capaclly Incoma was18rg8ty onlln8 durlng Ihls perlod wllh on5y Ilmlled on slle donallons #l YWP, posl pandem1¢ lor111g charllles Ilnked wllh speclllc anlmal areas In thu PFirk as dÈlri51ed pr8vltsu8ly. As wéll as donallons lor Pmlecl Polar, soma other specific animal campalgn ¢olleollon8 retnali) reslrlcted funds lor Ihtsse spèdes, Plans for tlio Fulurè In Ihe Comlng year the Foundallon plan5 Inolud6 lh8 lollomfjiig areas ol work.. Suppori ihe ongoing conservallon parlners And further dgvolop opporiunllles sp8cllbally wlth Polar Bears Inlernatlonal Iof work ￿1h the llagshlp $pee18s bolh lor and YWF, Develop a morg d8lalled and lorniAI lundra1slng and ¢ons8N4llDn slraleglc relallonshlp wllh YVVP Increase the oonservalton oulpuls ol bolh organi8alSon8. Develop $lralegl¢ ampaign3 lor speollio spect85 wllh YWP and partners ( Che8lah$ wSlh Che&lah Coiiservallon Fund, Rhlnos wilh Sava11)e Rhlno and Ukralnlaii Ilon rescue). Look lo develop bur8ary Pfogrenimos lor appropila18 4ualifl&d aiilm41 keeplng sl&if who have the molfvatlon aiid p8rsonal skllls lo Iiat)sler Ihelr knowledge tD Insllu constsrvallon prolecls whlch would benelll from such 8xpgrt15e. The Foundalion also plan3 to Increase engagemenl and lundr81911)g dcross ¢Jillerenl audlèn¢es anej $8¢lor8 wllh on-golng markellng slcalegles lor eacl) Includlng Indlvlduals, Corporate, Schools, Ui)fversllie8 and Colleg9s, olhor grant glvlng bodle8. The Foundallon Is bElng supported by the markellny agency 8onDer and Hlndley In thls area ol 8clfvlty. Y￿¢11 the support ol YWP the Found811on hds the opportunlly to develop a greater porilollo ol fundralslng evortls al Ihg Park In¢ludhig a Nooi) Ruli duriiig Vvlnler IlluiMlnallon8 anil ollier evenlg 1¢ ral$& lund$ In support of IhB Founclallon'5 oblecllvos, Thts Foundallon coi)tlnues lo suppoil11i8 IUCIq Cllmale Change Spec181181 Group In rolallon lo giilmals eiidangered and Impaeled by ¢11iMale Cha￿￿8. Stat81￿91)t of tho Board and Trustqes Rgspon51bllltlè$ G￿llpanY law and Charlly law requlrt) lh8 11)&nibers ol the Board olTiusloes lo prepara fln8ncl81 statements I(￿ each llnancld year whlch glve a Iiuo &nd lalr vlew ol the slale ol aff81rN ollhe charl1￿1)18 coinpany ai)d lh8 st8wdrd8h￿p ol Iht) 18source8 01 Ihe Trusl I￿117a1 p8rlod. Iii proparlng those Ilnahclal slalenTren15, Ihe Boai'd ol Tiuslees15 fequlred ID., select 8ullable accounlSng poll¢le8 and thei) apply11i8m oon5181onlly i)t>seiv(# Ilie melhodb and princlples In the Cli&lT1118b SORP., make ludgmenls and a¢¢ounllng e81iinale8 that are reasonablE and prudei)I', slale wrt)ell)er appllcable UK Accountlng Standards have been followed, sublecl lo any ma16rlal dopartures dlsGloso¢J and explaln¢d In Ilie Ilnan¢l81 slalamenls.. and prepare IhotSnai)olal slalgmenlB on tho golng concern b(Ibls uiilos$11 1> inappropri818 10 pr8suMe Ih81 (lie eh8rf18ble cDinp8iiy wlll conlSnue in exlstenao, The members ol Ihe Board of Trustees are respgn$lb18 for keeplng prop8r &icounllng records whl¢h dlscloBe walli r8asonable accuracy al any lim8 lh8 flnanclal poslllon ol Ihe Foundallon and lo Ihem lo ensure that Ilia flnanc581 slalem8nls comply wllh the Compan1es Act 2(M)O. Thoy are a180 e8ponsible saleJu8rdliig Ihe asset$ ol Ihe Foundallon gnd henco lor laklng r8asonab18 $16ps for the prevenllon and delecllon ol fraud and olher Irregularlli88. Board of Trustees Durlng Ihè year no exp8nBe8 lor the Tru81ees' werg rglmbur3ed. Thls report has b8en prepared In a¢¢ordance the Slalement DI Recommended Pr&¢ll¢8- Accounllnu and Rgpoiling by Cl￿￿1188 and In acGordance with IlTre speolal provlsions ol part 16 ol the Compfjiilos Aol 2006 ielaling lo small companle$. ON BEHALF OF THE BOARD.. GRWE WILD LIFE FOUNDATION INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS RePDrt lo thè IfUSlees DI Nld Llle Foundatlon on tho ac¢oiinls IDr Ihe year end2d 30 Novon)ber 2024 sel out Dn pag88 810 10. Rosponslb111116s and ba8ls of roport As Ilie ¢harlly's Irusl8es ol the ¢oinpany18nd also Its dlreclors lor the purposos ol compaiiy lawl you ere responslble lor Uig p¥¢parall[￿ of Ihe accout)Is In a¢eordancÈ Ihe requlremE)nl8 ol Ihe Compsnles Act 20061'llie 2008 Acl'l, Havlng sauslled myself ihal Ihe accounts ol lh& company 8re nol required lo b& 8udlled under Pari 18 0111)e 2006 Aol ai)d are eliqlble lor Ii)depei)d&i)l oxainliiallan, I report in r8specl ol n)y &Xgmlnallon of your ¢harlly's accDunls as carrled oul under seclloB 146 01 the Chtsrilles Acl 2011 Ilhe'2011 Act'l. In ¢arryln9 out my exanilnallon I have followed the Dlrecllons glvgn by Ihe Chailly Cornmlsslon under secllon 146IBI(b) of tha 201 1 Acl. IndBpend6nt oxHmli)Br's reptsrt I have ¢ompleled my examlnallon. I confirm that no mallers hov8 come lo my allenlbn In coMn8ollon wllh lh8 ex8niinallon Jlvlng me e8USO to bellew*'. (1) accoiinling re¢ord$ wgr8 not kept in respect ol th8 ¢ompaiiy as requlred i)y $eclion 388 01 Ihe 200tI A¢l', Qr 12} Ihe accounL% do nol accord with Ihose accounllng records., or 13> the a¢¢¢unlg do not ¢omply wllh Ihe 4Geounllng requlreirenls ol secllon 398 of Ihe 2006 A¢1 other Ihan any reqiilrcmonl Ihal Iho a¢couiils olve a'lru$ and 141¢ ￿ewWhICh18 llDI a ma118r con51dEred ss parl ol an Independent exainlnatlon., or 141 fhe a¢counls have not been prepared In accordan¢e wllh the mèlhods and prlnclplas of Slalanienl of Recommended praclke for accounllng and reporllng by ¢harilles lappll¢iible lo ¢haillles pi&parli)tJ 11)eSr a¢¢ounls In a¢cordan¢e wllh Ihè Fln3n¢lal Reportlro Standard appll¢sl)le In the UK and Repiibllc ol Ireland IFRS 10211. I have no ¢oncorns and hsvè Gome across no olhtr Mall*r$ IJ) ¢oi)necllon wlll) 1118 exanilnallon lo whl¢h allenllon should be drawrt In Ihlb report In order lo enable a prop8T und&r$landlno ol the a¢￿￿nIS lo be roa¢hod. Kelvln Flllon BA FCA For and on behalf ol Xelnadln Doncaster Sldliigs House Sldlngs Court Donca$l DN4 BNU D81ed- ILIO 7110L% Lif.R FOUNDAItON EYATEMENTOFFk4AM¢IALA¢TwITIESlln¢￿iIIrtVI￿rOml •iiil ExppixllliiroA¢¢oiitht) YEAR ENDED3fjTI¥IIOVEfiIEEB 202 L8BI Yegr ListYBar Uiireslrlciod Reslrlc19d Rg$lrfclo(l Tolal rDtal Nol INCOMING RESOURCES Donali0Thg CliaillHbb acUvllle3 O￿ar1(AdIng ¥iclEvlllA$ - (Xknrknconi ¥7.14 fS,487 72,62Y 88,983 2,699 BB,6B2 ?2,62D a2,62 36.581 Yolol liiooinlijg res￿1￿￿￿$ 89,768 fj06 15487 ￿66 102 263 RESOLIRCES EXPENDED Ralslrsg lunda 16.Y20 rf6.220 18.960 16,950 74.602 21,684 97,613 97,013 Ttrl•lr￿OiIrttt￿ 0xpoi￿trd 111 OB6 144.YOJ 114 763 Nel lii¢wnliJu/{oiilyDlI?y) rwoureeÈ 12fj41 16,Q771 18,3511 {15,1991 142,5001 rolol fiisjfls I￿Oug￿lI loh¥*Frd 113 7fj8 26.629 128 9S7 162,I9T Tol&llviifls cpril£dforw8r 113514 110 997 WILD LIFE FOVNDATION BAiANCE SHEET AT JOTH NOVEMBER 2024 2024 2023 No18 FIXÉD ASSETS TengH)1ts 88sels 6.825 8,829 5.825 6,829 CURRENT ASSÉTS Slocks Dehlors Casli al benk and In hand 2,226 20,538 107,347 2,226 19,022 116,281 130,111 137,629 criEJiToR8'. amouiit& fallliig due wltlilii on¢ year NET CURRENT ASSETS 194,066 134,060 140.398 140,398 NET ASSETS 134,066 140,398 UNRESTRIGTED FUNDS GènorAI funds Da8lunated fuiid5 ILI 110,014 41,715 1?..th43 113,514 fj13,708 RESTRICTED FUNDS io 20,652 26,629 TOTAL FUNDS 140,398 ror Iheye8r or￿64 30 Novomber 2024 comp8nywas enlllled lo 8xemp¥on Irorn au(111 88cUon 477121 of Ihe Conipanles Act 2006. No Mom￿rÈ hav¢ roqulrod tho ¢on)pany lo oblalii ai) £udll ol Ils llnan¢l818laleDioiil8 for the paiiod In qiio8llon In 2cox>rdai)Ge ￿th s￿1101) 476. Tliè dlièdor& acknowledga 11)olr r8sponslblllly lor ensurlng Ihat (ho Company keeps dGcounllno record$wNch complyvAlh seclloii 386 and 387 01 Ihe CompaTrl85 Act 2006 and i)reparing linancial $laloment& vihkl) glv$ 4 true ano laSrvlew of Ihe Slaie ol allairs of Ihe eonipany a$ at Ihd and ol Ils prolll and l(>ss lor1118 Ilnancial p8riod In g¢¢oidaiico ￿th secllon$ 304 and 396. and whlcl) ol116p￿ls@ coiiINy1116 raqulr8m8nts ol lh8 CompoThlo9 Acl 20W r618111)g Ihe accounts, so lar as Is $ppl1cH￿& lo Ihe company. Ibl Miese flnBnclal slalemonls have beeii prepared In accordanco wllh th• 8poclal prov1$1￿18 ol Par( fjb ol the Companle$ Act 2006 rel4llng lo $mBII ronipanle8. AppToved by tho nag6n)8nl Com Illee on Slgnad.. On b6hall ollhe Manogoniont Cclnmllleo WILD LIFE FOUNDAYION NOTE8 TO THE ACGOUNTS FOR THE YEAR ENDED 30Tkl NOVEMBER 2024 BA818 OF PREPARATION Basls of Accouiiflng Tha 1Snanclal slalemenls have been propared In accordan￿ wllli Accounling 2nd Reportliig by Charllles,, Slalamei)l of Iqecommondéd Piacllc& applleabla lo charlllès i)reparlng Ihelr accounta Ir) Ac¢ordanc8 wllh Tlio Flnan¢lal Reporllng Standard appll¢ablÈ In Ihe Ul( and Republlc ol Irdaiid IFRS 102llell8cllve January 2ts16). Charllles SORP (FRS 1021 and wdh the Ilnanolal ReportlnG Standsrd appllcable in11 UK and Republ1¢ of Ireland IFRS 1021, ACCOUNTING POLIGIES FUND ACCOUNTING Unre3lrl¢led luiidg gre avallable lor u86 al the dlscrellon of the liusle68 In lurtheranct ol the general obSecls ol Ihe ¢harlLy. 08slgiialed lunds ar8 unre8lrlelad funds earmarked by the Man&oenignl Comrnllteè for partlGuhr purpoBe6. ReslrE¢led funds are suble¢l lo restrl¢llons on Ihelr èxp&ndllur& knpo¥¢d by tho donor or Ihrough the terms ol an appeal. INCOMING RESOURCE8 Rocaunltion of Sncoining resourc85 Thesa are IrKluded In Ihe Slalonienl ol Flnanclol A¢liville8 {SoFAI when.. Ihe challly becomes enlltled lo Ih? resou￿&., Ihe Iruslees aro vlrtualty ¢etl&ln Ihey wlll re¢elve Ihe rgsourc&8', and Ihe mon8lary valuo Gan bo moa8ured ￿1h $ufflc18nl rellahlllly. In¢oiDliig resoiirces wllh relatad expe21ditura Wher8 In¢omlng resourc￿ have related pxp8ndllurg18s wllh fundr8islng or conlr8ts1 irKoniel the In¢omlno resouree$ snd rdaled expendlure arg iepoti¢d grosg In lh& SOFA. GTai)Is and donations Gyanls and donallons ara only InolLided In the SOFA when the ch8rfly has uncondlllonal enllllemenl lo 11)0 resources. Glfts In l(Iiid C7lfts Ih klnd ar# accounled lor JI o ieasonablè esllmale ol Ilielr value lo th8 cl)ailly or Ilie 8inounl aelually reallsed. Qlfls In klnd lor sale or dlslribiillon 8rB Included In th6 accounls as glfts OTily when 8old or dislilbuled by tho charlly. Gllls In klnd for us8 by tho Chailly are Includ8d In Ihe 8oFA as Inconilng resources when recefvgble Donated 8&rvlces facili11o These are only Ii)cluded In Incomliig iesources Iwllh an equlval8nl amount In re6our¢¥s expendodl where Ihe benelli lo ¢hartly Is reasonably guanllnabl?, m80surabl8 and malerlal. The vatue placed (In 1118se re$oiirces Is the esllmaled value lo th8 chailly of Ihe setvlce or laolllly re￿￿[vod. ASSETS Taiigible flxed assets lor USF l)y tlig Ghaiily These aro capila118ed 11 they can b8 used lor moro Ihan one year, and Gosl al leasl £250. Thoy are valued al cogt or. If uiHod, al Iho value lo lh8 eharily on ￿￿1p(. Oepreclallon Is provlded al Ihe lolloM4I¥J8 Tale8', llxlure8 and lilllngs 10% slralght Ilne. 10 WILD LIFE FOUNDATION NOTES TO TAE ACCOUNTS FOR THE YEAR ENDED 30TH NOVEMBER 2024 AGCOUNTING POLICIES leoi)IlniiÈdl EXPENDITURE AND LIABILITIES Llabllity recognllloii Llablllllas arts recounl8ed as Èotsn as11)pre Is a leual or conslrutsllva obllgallon comii)Illlng tha charlly lo pay out r8souice8.1i'r8¢0verable VAT Is charged lo Ilie SOFA as Incurred. Siipporl costs Supporl costs Include central luncllons havo been allo¢alad lo acllvlly cost cal&gorles on a basls ¢onsls18nl witli the usè ol r8s0urc8S. Oparatlny l&as&s Thesa are charged lo the In¢omo an(1 expÈndlluro account as Inourred. ANALYSIS OF INCOMING RESOURCES Th18 period Last year Donatloms aiid legacle6 On silo donallon8 011)or donalloi)8 Grants 13,066 59,561 7,946 58,736 Total 72,627 65,682 Olhor tradli)g a¢llvltlo8 Speclal events Corporala lundralslng 18,796 13,832 22,37J 13,202 Total 32,628 35, Jf81 WILD LIFE FOUNDATION MOTES TO THE ACCOUNT8 FOR THE YEAR ENDED 30TH NOVEMBER 2024 ANALYSIS OF RESOURCES EXPENDED Th18 pgrltsd Last ybar Ra181ng fuiids Adn)Iiilslralloi) and InarkÈlli)g ctrg15 81gff Costs 15,220 1,298 16,220 10,960 Gl)arllable d6tlvllloS Doi)alions Event8 Tel8SCOP6 adgo ma¢hln8 (3oodbox In8uianG6 Te18phone Accourlancy Sundry expensos Bank ohfirgBs Depreclallon 70,40 2.070 5,741 131,540 2,e67 5,485 88 211 1,183 83 3,942 801 1,069 4,715 1,139 1,494 804 Total 98,366 97.813 Total 1fj1,586 114,763 WILD i.IfE fouNIJAYION P40YES TO IHfACCOUNrs FORIHE YEAR ENOEO ?OTH P4OVEMBER2024 FIXED ASSETS c¢ai Al l Oaeeillber202 tso t4￿eM￿r￿o24 Ai f De￿Mber2o24 ehttiuo for lh8￿ 8DN(ry¥mb8r20?.4 NotBook VBlll At 30 FI¢¥èMbwwll4 A( In Novemb￿9.￿15 O%YAIL$OF CEf4TAIN ITgM$ OF %XPEM)IYURg PlTrPxp￿5eSVlBt9r￿￿b￿1￿ed lorn0mb￿0r￿ Managr￿enIc￿￿Mjlleg. 4QOS forèx8MlnRllor of IhD8c¢ounls Th19 rknrfod L&&lyear Indwn(lènlexanln818 lee$ lorreming on Ilieaccou￿B 1.040 1.6S0 AN) SMPLOYEE8 T11￿ poilu 7.1 Sla￿C¢￿t8 $4lailfrs 0￿￿Wa9e1 s￿•1 SeGtsIty CLd¥ 1,293 yo￿181￿tt CL￿13 1.293 Noempw I￿￿￿8￿p10YO0lWolluq forlh8 iepodlhtrp(*bd olmorolhDn£eo,o 7.2 Aveip0• Numborof Slpll 13 WILD LIFE fouNDAYIQN NOTE8 TOTHE ACCOUNTS FOR THE YPAR gNDED JO NOVEMBER 2024 DE8TOR8 AND PREPAYMENTS Aiialysls of dÈblers TIFlq perlod Lp81 year Tr8de d6blor* 6,507 011￿r￿ebt0ts 20,536 Total 20,630 19,022 CREDITQR8 AND ACCRUAL8 Aiialys18 01 cro(Iltor8 Thls Iièrlod L&st year Trade crothI￿$ 2,369 1,302 Acoruals and doferT8d IrKom8 1,870 Olher CTedllorB Totol 1,870 3,781 10 OVEMENT IN FUND8 lQ.l RestrlGt8d funds hpld Puri)0S& Aiid r8BlrlctlonB To suppori ¢on8eNaliDn of Amur180pard$ Énd Ilgers Iii Ihe vhld ru r6¥cu& 8 ￿18￿ btrar In m￿¢0 ¥nd dovdop ¥ polÈJr bo¥r restrvt> Bt1118 pmrk ALTA Pdar Be¥r App881 PIiYpo¥8 DI dpslgitalerf fiiiida Unreslrlcled lunda Élrelldy commllled lo proleds 10.2 Re¥trlGtod fuii(l$ suiniiiary lanc• bjl Incomlny Outgolnu BalanDe olf ALTA Lk)ne Pdar B￿arA￿e81 5,432 b,432 15,035 452 10,000 11,664 21,197 10.0115 Tolal 26,62? 15.4f17 21,664 20,552 14 WILD LIFE FOUNDATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 20 NOVEMBER 2024 10.3 Analysls ol iiet a859ts betw&on fiiiids G81)eYal D?sloiiatod Restricted Fiinds Funds Total Fui)d5 Taiiglblo fixed assets Current assets Cuirenl Ilabilllles 5,825 106,059 11,670} 3,500 20,562 130,111 11,8701 Nel assels al 30 November 2024 110,014 3,500 20,562 134,066 RELATED PARTYTRANSACTIONS No Irusle8 or olhar person related lo the Ghar51y had any personal inlorgst In any conlracl ¢)r Iransacllan p.nlprpd Inlo by Ihè chai'lly durfng tho parlod. The ¢h8rlly has frfjo use of the properly cwned by Wild LSle Group Llmlled. 12 TAXATION As a charlly, Wild Llle Foundallon Is exempl Iroin tax on iiicoine and galns lalllng wilhin seclioii 505 01 Ilia Taxes A¢1 1988 and $2b6 01 thè Taxalion ol Charllable Calns Act 1992 lo Iho oxlenl Ihal thebè ar6 8ppll8d lo118 charilable obJ8cls. No lax charges l)av6 arlsen In the ¢harily. 15