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2022-06-30-accounts

SORP reference
Summary Of the purposes Of Para I .17 Attached
the charity as set out in its
overnin
document
Summary of the main
activities in relation to those
Para 1.17 and
1.19
1. Operation ofzoo until 28th
purposes for the public February 2022. Due to a
benefit, in particular, the combination of the COVID
activities, projects or pandemic, the lease of the
services identified in the premises coming to an end and
accounts. our zoo manger not wishing to
continue with his role, the
decision was made to stop the
zoo operation and focus on the
conservationaspect of the
charity's work.
2. Rescue of animals
3. Captivebreeding of endangered
species
4. Supporting crocodile
conservation
Statement confirming Para I.18
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit

Additio nal information (optional)
You ma choose to includefurther statements where relevant about:
SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment

The COVID pandemichas continued to
be a difficult time for the charity,
especially as restrictions on opening to
Summary of the main
achievements of the charity,
Para 1.20 the public have occurred multipletimes.
We have faced further restrictionsbeing
identifying the difference the mostly indoors and continue to limit the
charity's work has made to number of visitors we allow to visit.
the circumstances of its
beneficiaries and any wider A full review of current livestockand the
benefits to society as a collection plan was conducted to try and
whole. find areas to savemoney. Following this
review, the decision was made to
remove 18% of the livestock from the
collection. This was complete by the end
of the period.
Other achievements include:
1.
Continued to donate fertile
crocodile eggs to Imperial college
and Natural history museum for
research on embryo
development.
2.
Partnership renewed with the
Galapagos Conservation Trust.
3.
UK first hatching Galapagos
Tortoises.
4.
16 researchprojects completed
by studentsfrom the following
institutions
Aberystwyth university
University of Derby
Oxford Brookes
Canterbury university
Hartpury university
Duchy college Cornwall
Winchester university
Sparsholt university
Hadlow College
Wokingham College
Oaklands College
5.
El500.00 donated to Komodo
survival
ro
ram
Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other

inancial Review
Review of the charity's Para 1.21 Good position without the concern for
financial position at the end the zoo operation. New partnerships
of the
eriod
formed with conservation rou
s.
Statement explaining the Para 1.22 To keep sufficient reserves to maintain
policy for holding reserves objectives for at least 12 months
statin
wh
the
are held
Amount of reserves held Para 1.22
Reasons for holding zero Para 1.22 n/a
reserves
Details of fund materially in Para 1.24 n/a
deficit
Explanation of any Para 1.23 None
uncertainties about the
charity continuing as a going
concern
Additional information (optional)
You ma
choose to includefurther statements
where relevant about:

tructure, Governance and Man agement
Description of charity's
trusts:
Type of governing document Para 1.25 Memorandum of articles and
trust deed, ro
al charter
association
How is the charity
constituted?
Para 1.25 Limited company by guarantee
(e.g unincorporated
association, CIO
Trustee selection methods Para 1.25 Elected
including details of any
constitutional provisions e.g.
election to post or name of
any person or bodyentitled
to appoint one or more
trustees

Chari name The Crocodiles of the World Foundation
Other name the chari uses
Re istered chari number 1153303
Charity's principal address Burford Road
Brize Norton
Oxon
OX18 3NX
Funds held as custodian trustees on behalf of others Funds held as custodian trustees on behalf of others
Description of the assets n/a
held in this capacity
Name and objects of the n/a
charity on whose behalf the
assets are held and howthis
falls within the custodian
charity's objects
Details of arrangements for n/a
safe custody and
segregation of such assets
from the charity's own
assets

Names an d addresses ofa dvisers (Optional information)
Type of Name Address
adviser
Name of chiefexecutive or names ofsenior staff members (Optional information)

Forth eyear ended 3Ahw2822
Umcrffi*d 2$2t
ftnds
e 2
Income andcndmmcnbfion:
Donationsmdle$cix
Charitableaetivities
7W;185 42$rc
tp{;tt
Total -riz,zts $t2:78it
Expcndilure on:
Charitableastivities 4t5 ."-J&4_e.:9tr1 ^_(??"9,ff)
Total "(84e.?08t "(770_{S)
Otherrccognlscdgeinsfiosss$
Losses onrevaluationoffixed (50,649) (81220>
ass€ts "1iir,*rii
Netmovcmsntinfunde 3t#57
Rcconcilietonoffrnds
Totalfirndsbroughtforwad qsry2:.. ."..-6.?0,lffi
Tstalfuuils carrtcdfom,ard s3e.!1J,,. 651,725
2022 2o2l
f f
['ixedrscets
Tangiblearsers
I 283,$',
2&1,674
Curront asietl
Debtors: amourllsfallingduewithinoucyear l0 31,503 162,826
Debtors;Emountsfallingduea{lermore then $neyear t0 79.077
Cash at bank andinhanrj 4$,sq6 374,$54
554,?5$ 532f.88{}
Creditorr: smountifallingducruithinoreyear ll (23,4?9) {i49,733)
I{etcurrenialsels 5?$S3? 3*3,t41
Totsl8[setilegseurrenl ltabilifies 5J0lS37 666,811
Creditoru:smount$falliagdueeftermorethstrotre$nr 12 .{ll,060} {r.s,0e6}
Net rgaetr s?*,,771 651,?25
Thefurdrof thecharity .irn...
Unresrictedincomefuffls ,r: 13 539,171 651,1?5
Totrlfunds 539,77? ,.6srr2s

2,UN 2W
ft,
42,010
42,010

ncmefrorchrritrbleactiYifrcs
2ld22t ,,t2t
f
t]itruffilbdc
AidingCrocdile
Consertation
Inoome 675966 s862.43
Donations 21,525 85,2E7
GiftAidReclaimdfrom 92294 76,722
HMRC
InoomefrromRenewable 42,521
Hed,tncentive
1yt;78 7.9n,773
7YIJffi
-ltrt,i-t:i':':.i::r:rt:i':,
790,;t73
CoctsofcharitebhretivitfoE byfrndtypc
z$n ,ul
f 3
Unrcedcficdftnds
Aiding Cromdile 849,084 720,006
Conservation
Co6A ofthariffihet&tiricsbyectMtytype
?fi22
i,
2g2t
I
Ae'liYifmuf,dcrtakcndirccily
AidingCroodile 849,084 720,(XK
Consenration
Nctincomc(crpeffirc)forthcyeer
Thisisstatedafter charging/(crediting):
2W2 2ry21
f, f
Deprwiationofouindfixdasses t57J7O 155,826

Totalsaffcostsforfteyear ended 30 June 2022wera:.
2A22 2A2t
t f
Saladesandwages 324,745 zfil,@4
';,?:i::iiriri 321.Jw

r!:i:t:::r::rl::
2M,@4
ZWE xfizt
ZooStatr 29 22
29 22

ang&hfixcdascets
Landand Aahrls MotorI'trfuresend
Costorv.lu.tion buildirgp
i
f vefrie{cs
ff

ftSrys
Totlt
f,
At0lJuly2021 65OJ7s tts,796 22,972 129,1ffi 91\729
Additions 5,175 ' 5,175
Disposals (I15,797) (22,n2) (129,186) (267,955)
Transferitd .--.,".,: 108?793 " _-"l-08/"?!
At30June2022 -6s5efl_ (1) - 1m,793 76/4742
Dcprceirrtion
AtOlJuty202r 513,549_ 6,,E7 13,E29 1013S 633,A55
Disposals (11,002) (16llo Q7,tt8)
Chargefqyear .l!?,4102 4,715 ..?,?1V,. 7,* 15-6.Q9-i.
At30June2022
NdbmLvahc
.-g$fFl (1) lwTin 1UJ42
At30Jtme2022 (r) (r) I
At30Jrme2021 137,226
10950!'
9J43 2U!r6

10.Dehbrr
2022 ?,021
c s
Amounbduewlddnotteye{r:
Trsdedabtor$
trt 80,608
Amouuts&reby$oupand assooiatedunderbkingB 30,000
Preprymentsand accruediucone 52?.18
Other dobtort 30,000
3r,603 162,n6
Amounhduerftrrmorsffanonoycari
Othardebtors 79,0?1
Tr'077
1r.creduors: cmourrrfr*ngduewithinffif,ffifftr 2022 2021
c f,
Lornsand overdraffs 8333 s0,000
Tradecreditors r9,480
Otlror creditms I5,096 46,633
Acgruelssnddefefi€d inoome 33,620
23,429 149,733
Thefo0owingliabiliti$disclosed undercreditor$&llingrherithinotre yeerareseeurcdbythecharity:
Hirepurchaeeagre€mEnts 15,096 4,688
15n0*6 4,688

Creditors:amountsfallingdueaftermore thanoneyear
2022 2021
t s
Loansandoverdrafts 31,060
Other ereditors 15,00
310060 15,096
Thefollowingliabilitiesdisclosed under creditorsfallingdueafter more thanoneyearare securedby the
charity:
Hirepurchase agreements 15,096
15,096

Unresti{eted Fundl$
Balance at Incoming Outgoing Gains and Balance at
0u07/2021 resources resourccs losses 30106t2022
0 t f f e
Gmeral
General 651,725 787,785 (849,084) (50,649) 539,777
651,725 787,785 (849,084) (50,649) s39;777
.. tl
Unrestricted Funds - Previous year
Balanceat Incoming Outgoing Gains and Balanceat
01n7n020 resources resources losses 30t06t2021
g, g f c f
General
General 620,169 832,793 Q20,006) (81,220) 651,725
620,168 832,783 (720,006) (81,220) 651,725

Aadysbofnct asc$bctrrccafuds
TrngiHe NeterrrcotCreditors>
frcdas8e$ Nitt/
onclrerr
NetAgtcts
flirHfdcs)
3233
Unrcsffid frn&
Gercral
Gcneral -
570,837(31,060)
539,777
:1:: ::_:::':"..!r0-r3"7..=..'tslm).,,,"*2J77
Pncviorcycar
TrngitrlcNcteurncntCrcdtor$>
fudrs.Gt*
r$etrl
{xicyc.r
NGtAirc{s
{hbilidc*}
tgtf
Unrcstrictsdfrnds
Gewral
Cren€ral 283,674383,t47(15,86) 651J25

zffn 20El
f 3
INCOMEANDENX}WMENT
ilonafimedhgdcs
Grantsrrcivable 42,0t0
n,O$
ChrrttrblcactMtu
Income c13,96 586343
Donations
GftAidRectaimedtumHMRC
21,525
*o:
8s287
76:rn
Income &omclmitableactivities 42,521
1yt:lff 7911,773
Total incomingrrcsourccs wt.3E5 ff12,7&i
EXPENDITT'RE
CLrritrHcffittur
Costofdirect charitablea*ivity (849,0ff4) (724,W)
(8{9,m4) (720,006)
Totallesourccs cxpcnded (849,084) (720,006)
NET EXPENI}ITTIREBET'OREGAINS ANDLOSSES
0thcrrcco,gakdgaiesendbssc
GainV(lo*s)on waluationoftangible fixed (50,649) (8r220)
asse&for charity's ownus€
Nct expcndlturc bdoregains andloeses (50,649)
irr,64r;
Gr;20)
"-isijz"i
NctExpcnditure (111148) 3r,55?

Crocodiles of the World Fouftdation Ltd Independent Ekiminers Report to the TnLStees Fnr the ye2r p.nAed 10 Iiine 2022 I rewrt to the trustees on my exomiatiLMJ of the acc4)uDts of the ¢haritabl¢ wmpany for the year ajded 30 Jurte 2022. Responsthllltk5 8nd basls of report As the charity Trnstees. WI￿ are also dtrectors for the puTA)5ts of company Isw, are r¢8wnsible for the prty#Tation of the aecounts in aLY0rda￿¢ with the requimnenLsof the Comwies Ad (Ihe 21￿ Act'l Having satisfied mys¢lf that th¢ a¢cout)ts of the Company 8re not re44uired to be auditeij under Part 16of the 2(K>6 Act and af¢ eliglble for irwent examination, I reFKbrt iTJ res￿1 of my examination of your ¢harity's accounts caTried out ￿?d￿ 145oF the Chwili￿ Art 2011 ('Uic 2011 Awl,). Iii tiutryill¥ TJUI my ￿T￿l￿artOn I have fol]owed the Directions given by the Charity Commission undtt see(k)n 145(5Xb) of the 2011 ACL Indeptttdt#t 5ttement Sin(r the Charitable comp3tty'¥ W55 tncome exceed￿ £250.0(M). your examinv rnu￿ be a member of a tr(rtty li9ted in sgction 145of the 2011 Act. I CDTKfftm that l am qualified to tmdutske the examinatioll by virtue of my M￿nberShIp of . Mljich is one of th¢ listed ih)die& I have completed my &xarnÈnatioft. I (x)nfinn that no matters have come to my attention in connection with the examination wvift8 rne Cause to ￿lIeVe that in any mtsial l. aocoiiniit)¢ fethrd5 were rKJt kept in respect of the Cijmpany iq r4iJirpA hy se¢tion 386 of the Aci or 2. the accounts th not a￿ri] with those record5. or 3. t￿. do llol comply with the requirements of section 396 of the 2006 Act other than any requijyment that the accounts 8ive a taiT vie¥%0 whith is nol 4 matt¢r ￿￿¥id￿r41 part i)f an I 4. the aL￿￿nts have not be¢n ￿repared in ac￿)rdance with thv mi%hiAI&::-' Rceommended Prartice fi)r ac¢Oun1￿￿8 and rcp(iriinLr É'baTrLlC*"niil.' ..11 . attordan¢¢ with th¢ Fitwicia] Rewyrti118 Staftdard opplicable in the UK and K¢put)iic ot Ire14md (trKJ iu2). I hake M rThnrprns and hake ¥0Sne no (Ithe¥ matters in comiecÈiott with the &%&mination to which all￿ti0F. sholtld Ix <lrnwn in thÉs rqxbrt En order to w4ble 4 mipvr ullderstanding ofth¥acwunLS to be rexhed. An8¢1 Hous¢ HardwicK Witney Oxon OX29 7QE 29 Marth 2023 2ofll