Charity registration number: 1159159
Wildlife Education Trust (formerly known as HOWL)
Annual Report and Financial Statements for the Year Ended 31 May 2023
Wildlife Education Trust (formerly known as HOWL)
Annual Report and Financial statements
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees Report | 2-3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the financial statements | 7-9 |
Wildlife Education Trust (formerly known as HOWL)
Reference and Administrative Details
Trustees: Aubrey Thomas Simon Russell Helen Therea Ascott Carey Jurczyk Charity Registration number: 1159159 Principal Office: Unit 17 Sarum Complex Salisbury Road Uxbridge Industrial Estate Uxbridge Middlesex UB8 2RZ Independent Examiner: Analytix Certified Accountancy & Advisory Ltd 2-4 High road Ickenham London UB10 8LJ
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Wildlife Education Trust (formerly known as HOWL)
Trustees’ Report
The trustees present their annual report together with the financial statements of the charity for the year ended 31 May 2023.
Objectives
The charity’s objective is “For the benefit of the public to relieve the suffering of animals in need of care and attention and in particular to provide education, monitoring and persuasion against the illegal hunting of wildlife with hounds.”
Achievements in the year
During the year the charity held monthly public advocacy events in support of its objectives
Public Benefit
The charity has continued to provide advocacy, advice and information to the public.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management
The Charity is a registered as a Charitable Incorporated Organisation and is subject to its Governing Document dated 11 November 2014.
Financial review
During the year the charity had net excess of expenditure over income of £966. Unrestricted reserves at the end of the year was £13842.
Change of name
On 20 January 2023 the Charity’s name was changed from HOWL to Wildlife Education Trust.
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E4*1tr. 7c417897d-9F47147JOIT8fj077c Wlldllfe EdLKatK)nTrust Ifomlerly known as HOWL) Trurteeg (contlnuedl St•tementoftru#ee< resp111t18s The trustees are responsible for preparlng the trustees, reportartd fina131 ststements in a¢rdanceWIththe United Kingdom Accounting Standards (United Kinedom GenerallyAccepted Accounting Practice) and applicable law and reÈulatlons. The law applicable to charities requlresthe trustees to prepare financial statementsforeach financlal year which give a true and fair Ylew of the stste of affairs of the charlty and of the incoming reSOLsrces and appllcation of resources of the char5ty forthat period. In preparlng these financlal ststements, the trustees a required to: The trustees are responsible for preparing thetrustee5' report and the flnancial statements in accordan with the United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accountlng Practlcel and appllcable law and regutatlons. The lawapplicable to charities Tequiresthetrustee5 to prepare financlal ststementsforeach financial year which give a true and faireW of the stste of affairs of the drIty and of the incominB resources and application of resources of the thartty for ihat perlod. In weparing these financial statements. the tnJ5tees are required to: • selertsuitsble accounting p)licie5 and then appty them consi5tenY,. observe the methods and principles in the Charities SORP; • makelL¢dgements and e5tlmatssthatare reasonable and prudent; The trustees a respon5ibie for keeplng properaccountin8 recordsthat dlsclose wlth reasonable accuracy atany tlme the flnanclal posltlon of the charity and enable them to ensure that the flnancial statements complywith the CharitiesAct 2011. the apICable Charities (Accounts and Reports) Regulations and the wovisions of the constitution. The irustee5 are also responsible forsafeguardlng the èwts of the charlty and hence fortsklng reasonable step5 for the weventlon and detertlon of fraud and other Irregularftle& Approved tythe trustees of the charltyon I"July 2024 and slgned on its behalf by.. Ath¢yna$ 19PAU2024 1&.51.'t A Thomas Trustee Page 3
Wildlife Education Trust Iformerty known as HOWLI Indedent Examlnerfs Reptyttothetrustees of HOWL I report to the tharlty trustees on my examlnatlon ofthe accounts of the ao for the year ended 31 May 2023. Responslbllltles and baslsof w)rt As the charity trustee5 of the ao you are respon51ble for the preparatlon of the accounts in accordance wlth the requlrements of the Charitles Att 20111'the ACVI. I report In respert of my examlnatlon ofthe ao's accounts carried out under sertlon 145 ofthe Act. In carryln8 Out my examination I have followed all appllcable Dlrectlons 814*n by the Charity Comm1551on under sertSon 145{5llb} of the 2011 Art. lfftdepefftdent ex1¢$ statem I have completed my examination. I confirm that no materlal matters have come to my attentlon In connectlon wlth the examination giving me cause to believe that in any materfal respect: l. accountlre recordswere not keptas requlred by sectlon 130 of the Att; or 2. the accounts do not accord with those records. I confimi that there are no other matters to whith your attentlon should be drawn to enable proper understanding ofthe accountsto be reached. Mohamed Khimji CPAA Analytix Certified Accountsncy and Adv550ry Ltd 24 Hlgh Road Ickenham London UBIO 8U I" July 2024 Page4
Wildlife Education Trust (formerly known as HOWL)
Statement of Financial Activities
For the year ending 31 May 2023
| Note Income and endowments Donations and legacies Total income Expenditure on charitable activities Events Insurance Printing postage and stationery Advertising & Marketing Independent examiner’s fees Bank charges Total expenditure on charitable activities Total expenditure Net (expenditure) being Net movement in funds Funds brought forward Funds carried forward |
2023 Total and unrestricted funds £ 1160 1160 955 201 0 360 550 60 (2126) (2126) (966) (966) 14808 13842 |
2022 Total Funds £ 442 442 697 201 2,319 0 900 25 (4142) (4142) (3700) (3700) 18508 14808 |
|---|---|---|
All of the charity's activities derive from continuing operations during the above two periods
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Wlldllfe EduCatk)nTn(frnkfiOWna5 T(tsl and Totsl FUMIS Cash at bank CredIto. Amtyjntfalllniduewlthln ¢x Funds ofthe (tsrfty Unre5trkted Totalfimds Th• flnJn¢l41 stJtvJnentst)n pa8es 5t0 llwere apwThd by tttrustee4 and authorfsed for Issue on I" ju 2024 Jnd s18rnd on thelr behalf ty: 1WAurfbJ24 18'.01 A Thorn•5 Trustee Pa8e6
Wildlife Education Trust (formerly known as HOWL)
Notes to the Financial Statements for the Year Ended 31 May 2023
1 Accounting Policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The charity meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Exemption from preparing a cash flow statement
As a small charity the charity qualified for and has applied the exemption from preparing a cash flow statement.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income
Donations are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Other support costs are allocated based on the spread of staff costs.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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Wildlife Education Trust (formerly known as HOWL)
Notes to the Financial Statements for the Year Ended 31 May 2023 (continued)
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.
2 Allocated support costs
The following support costs have been allocated wholly to costs of charitable activities:
| Rent Insurance Printing postage and stationery Independent examiner’s fees Advertising & Marketing Bank charges Total support costs |
2023 £ - 201 0 550 360 60 1171 |
2022 £ - 201 2319 900 0 25 |
|---|---|---|
| 3445 |
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Wildlife Education Trust (formerly known as HOWL)
Notes to the Financial Statements for the Year Ended 31 May 2023 (continued)
3 Trustees Remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
4 Creditors: amounts falling due within one year
| Other creditors Insurance |
2023 £ 1301 1700 3001 |
2022 £ 1080 1700 |
|---|---|---|
| 2,780 |
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