Charity Registration No. 1160484
Company Registration No. 08603082 (England and Wales)
WORLD CETACEAN ALLIANCE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
WORLD CETACEAN ALLIANCE
LEGAL AND ADMINISTRATIVE INFORMATION
| Honorary President | Mr Jean-Michel Cousteau | |
|---|---|---|
| Trustees | Roger Mann | |
| Suzanne Rogers | ||
| Ian Lewis | (Appointed 7 January 2020) | |
| Secretary | Roger Mann | |
| Charity number | 1160484 | |
| Company number | 08603082 | |
| Registered office | 132-134 Albion Street | |
| Southwick | ||
| Brighton | ||
| BN42 4DP | ||
| Independent examiner | Frances Wilde FCCA DChA | |
| Warner Wilde | ||
| Chartered Certified Accountants | ||
| 4 Marigold Drive | ||
| Bisley | ||
| Surrey | ||
| GU24 9SF | ||
| Bankers | HSBC - Brighton | |
| 153 North Street | ||
| Brighton | ||
| East Sussex | ||
| BN1 1SW |
WORLD CETACEAN ALLIANCE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 16 |
WORLD CETACEAN ALLIANCE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees present their report and financial statements for the year ended 31 December 2020.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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) (effective 1 January 2019)".
Objectives and activities
Principal activity
The principal activity of the charity in the year under review was that of conserving and protecting cetaceans and their habitats.
Objects
The charity's objects as set out in the Articles of Association are :
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To promote, by means that are exclusively charitable and for public benefit, the conservation and protection of cetaceans (dolphins, whales and porpoises) by actively assisting in the development of community projects to alleviate injury, sickness, ill-treatment, neglect or threat to animals and their environment.
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To advance public education, in particular by providing educational and research programmes that raise public awareness both nationally and internationally, of the problems and solutions facing cetaceans and their natural environment including but not limited to natural habitat degradation, welfare concerns, and wildlife loss.
WCA's Vision
A World where cetaceans are only found in the wild, are respected and fully protected, and live in sustainable habitats and in harmony with people everywhere.
WCA's Mission
Through cooperation, the Partners of the World Cetacean Alliance aim to conserve and protect cetaceans and their habitats. By phasing out captivity and seeking to protect cetaceans in the world’s oceans, seas and rivers, we are a global community of people who care for cetaceans, study and respect them.
WCA's Values
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Respect and acknowledge the experience, skills, opinions and autonomy of all our Partners, whether they are Individuals, For-Profit (whale watching companies) or Non Profit Organizations.
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Findings that are based on sound science.
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Collaborative work to build information resources that are valuable to our Partners and the wider stakeholder community working to protect cetaceans.
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Strong financial, logistical, legal and political stability and support to ensure cetaceans are conserved for future generations.
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A spirit of cooperation and transparency in all our dealings.
-
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WORLD CETACEAN ALLIANCE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
WCA's Strategic Goals
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To prevent the population reduction or extinction of any cetacean.
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To protect critical habitat including key breeding, feeding and migratory areas for cetaceans.
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To prevent humankind’s deliberate or accidental killing of any cetacean.
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To raise the profile of the issues affecting cetaceans and their habitats through advocacy, publicity, public outreach and global information distribution.
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To promote responsible whale and dolphin watching as an opportunity to learn, inspire and educate, on trips that are as low impact as possible.
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To prevent any cetacean being held in captivity except for rehabilitation and sanctuary purposes.
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To work with governments, politicians, members of the public and industry to realize the Alliance’s mission and to campaign publicly and through political offices as necessary.
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To encourage a global community of people who care for cetaceans and who learn about and respect them.
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To expand the capacity, knowledge and experience of our Partners to act effectively on behalf of cetaceans and their habitats by representing their interests and supporting their work.
Public Benefit statement
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
The year provide us with plenty of challenges as the world went into pandemic lockdown. A lot of our partners were struggling so we introduced a membership fee moratorium, for several months. However despite the challenges, WCA was able to maintain its work and continue to develop and grow its principal projects.
The local Brighton project received a number of local grants and we were able to expand the volunteer team helping to deliver its objectives.
The Whale Heritage Site project with the introduction of a full time project manager was able to continue in strength with 3 more locations coming on board. We hope in the next few years this will be a bench mark project that brings communities and the protection of local cetaceans together providing a benefit to all. The World Animal Protection (WAP) grant was instrumental in helping this project continue.
The start of the year saw the increased development and implementation of our whale watching certification, encouraging our whale watching partners to self-audit against our whale watching guidelines. In the first few months there was a constant review and fine tuning of the project, particularly in regard to moving to a different fee paying scheme in line with the certification role out. As the year progressed we were able to bring clarity as more and more partners certified under the auditing scheme, demonstrating a success in the project.
Last year’s partner survey highlighted the importance of education as one of the key missions for WCA. A new project sponsored by Noble Caledonia saw the development of an online course looking at ship strikes. We plan to bring more courses online that will help spread awareness and knowledge about the marine issues we try to resolve, as well as becoming another valuable income source towards ever more effective projects.
At the end of the year, Dylan Walker announced his wish to step down as CEO for WCA. Dylan has been CEO since the beginning and we simply would not be where we are today if it was for his dedication. Dylan will be staying with WCA but focussing on more project level work. We started looking for a replacement in earnest that will continue to drive WCA forward.
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WORLD CETACEAN ALLIANCE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
(CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
WCA continues to operate with a small but dedicate staff team. We welcomed Steff Eaton as a part time office manager but having seen what she brought to the team upgrade her role to operation manager looking after the administration and day-to-day management of the organization, allowing Sophie to dedicate more of her time to project development.
In many ways 2020 was a year of external challenges and internal change and revaluation. For the first time in a couple of years we have manged to finish the year with a reserve surplus and are therefore in a strong position for continued growth and development.
Financial review
Financially, WCA is still operating with limited resources so is unable to carry out all the projects it hoped for. Our main source of income is from grants and income generation projects like the certification programmes.
At the end of the year the charity's unrestricted reserves stood at £12,403 (2019: £6,552 deficit). The charity is supported by it's creditors.
Reserves
Ideally, the charity would maintain unrestricted reserves at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. However, the charity is still a fledgling charity and has not yet been able to build any reserves.
Risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year were: Roger Mann Suzanne Rogers Ian Lewis (Appointed 7 January 2020)
The Board of Trustees appoint new trustees, seeking opinion and advice from the CEO and internal global council which is an elected representation of our membership.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
..............................
Roger Mann Trustee Dated: 27[th] September 2021
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WORLD CETACEAN ALLIANCE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORLD CEfACEAN ALLIANCE I report to the trustee5 on my axInatiOn of the finwK4al Btatem•nts of Workl Cetacean Alliance Ilhe charity) for tho year fjnd•d 31 December 2020. R•8ponslbllltl•• and b4$1$ of rnport As the trustees of the chwlty (and also Its dlre¢tors for tho pur[$ of iJ)mpany lawl you are rgsponsible for the preparatlon of the financlai statements in accordance with tho requirarnnts of th8 Compani85 Act 2006 (the 2006 Act}. Hang 88118ffled my8df Ih8t th8 tknandal 8tstsNwbt8 of the tgrlty arg not r8qulr&J to b8 audlted und•r Part 16 of th9 2006 Act and are ellglble for Independont axamination, I rewt In respèct of my examination of the charitys finanual statsments ¢arried out under section 145 of th¢ Charities Act 2011 (the 2011 Act). In Cerying out my examination I have followed all Ihg applicab Direcllon8 glvon by the Charfty Commisslon under 88cllon 145(5Xb) ol the 2011 Ind•p•nd•nt •xamln•¢ •tatsm•nt I hovg completed my examination. l ¢onfim that no matters have come to my attenuon In rnnn8Ctk vAth the examination glving me causo to believe that in any malerlal iespgcL accounting record8 w•r• not kopt In resp&t ol th8 chrlty 88 requlr•d by 386 of ts 2006 Act, or Ihè flnandal statsments do Th)t acywd wllh thosè record8; or the flnanrAal statements do not compty with the arLountiryJ requlremenls of wcbon 396 of the 2006 Act othor th8n any requirement that the accounts gfve a true and fair view vthlch 18 not a matter con8idarod a8 part of an Indap8nd8nl oxamlnatlon.. or the finanrAal slaternents have not be prepored In accordance wlh the m&thods and prfnclpl8s of the Slalemenl of Re¢omm8nd8d Practice for accounthig and reporn9 by tharttl8s applicable to charities prgparfng Iholr accounts In accor1 wlih tho Flnand81 RgF¥yOng Standard appllcable In the UK 8nd Republic of Ireland IFRS 102). h8ve no concoms and have rne ac¥oss no Olr matter8 In connodon with th8 examination to whlch attention should be draym in this report in order tt) enable a proper understanding of the ffinanaal statements to k reached. Franc88 Wlldè FCCA DCtLA Wamer Wild8 Chartered Certmed Aontants 4 Marigold Drivo 8Ssley Surrey GU24 9SF
WORLD CETACEAN ALLIANCE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020
| Unrestricted Restricted funds funds 2020 2020 Notes £ £ Income from: Donations and legacies 3 79,206 64,778 Charitable activities 4 14,991 - Other trading activities 5 - - Investments 6 1 - Total income 94,198 64,778 Expenditure on: Raising funds 7 120 - Charitable activities 8 76,450 38,773 Total resources expended 76,570 38,773 Net income for the year/ Net movement in funds 17,628 26,005 Fund balances at 1 January 2020 (6,552) - Fund balances at 31 December 2020 11,076 26,005 |
TotalUnrestricted Restricted funds funds 2020 2019 2019 £ £ £ 143,984 70,490 34,760 14,991 19,843 - - 318 - 1 1 - 158,976 90,652 34,760 120 1,812 - 115,223 84,875 34,760 115,343 86,687 34,760 43,633 3,965 - (6,552) (10,517) - 37,081 (6,552) - |
Total 2019 £ 105,250 19,843 318 1 125,412 1,812 119,635 121,447 3,965 (10,517) (6,552) |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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WORLD CETACEAN ALLIANCE
BALANCE SHEET
AS AT 31 DECEMBER 2020
| 2020 Notes £ Fixed assets 13 Tangible assets Current assets 14 Debtors 9,468 Cash at bank and in hand 48,197 Creditors: amounts falling due within 57,665 15 one year (20,757) Net current assets/(liabilities) Total assets less current liabilities Income funds 17 Restricted funds Unrestricted funds - general |
2019 £ £ 173 2,336 5,663 7,999 (14,551) 36,908 37,081 26,005 11,076 37,081 |
£ - (6,552) |
|---|---|---|
| (6,552) | ||
| - (6,552) |
||
| (6,552) |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 27[th] September 2021
.............................. Roger Mann Trustee
Company Registration No. 08603082
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information
World Cetacean Alliance is a private company limited by guarantee incorporated in England and Wales. The registered office is 132-134 Albion Street, Southwick, Brighton, BN42 4DP.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future,
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Income is deferred and shown as a creditor in the accounts t o the extent that the invoiced amount relates to future accounting periods.
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
1.5 Expenditure
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.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers
3 years Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less .
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at the recoverable amount.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price .
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at the settlement amount.
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Unrestricted Restricted funds funds general 2020 2020 £ £ Donations and gifts 21,292 12,500 Grants receivable 49,225 52,278 Membership fees 8,689 - 79,206 64,778 |
TotalUnrestricted Restricted funds funds general 2020 2019 2019 £ £ £ 33,792 33,685 - 101,503 13,600 34,760 8,689 23,205 - 143,984 70,490 34,760 |
Total 2019 £ 33,685 48,360 23,205 105,250 |
|---|---|---|
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
| 3 Donations and legacies Grants receivable for core activities Breakaway Travel Chalk Cliff Trust Noble Caledonia World Animal Protection (WAP) The Sussex Community Foundation Enjoolata Sea Changers Brighton & Hove Council Job Retention scheme 4 Charitable activities Ancillary trading income Other income 5 Other trading activities Shop income |
- - - - 5,000 - - 11,663 32,562 49,225 |
4,278 - - 38,000 - 10,000 - - - 52,278 |
4,278 - - 38,000 5,000 10,000 - 11,663 32,562 101,503 |
- 3,000 - - 10,000 - 600 - - 13,600 |
(Continued) 12,760 12,760 - 3,000 12,000 12,000 10,000 10,000 - 10,000 - - - 600 - - - - 34,760 48,360 2020 2019 £ £ 11,165 19,843 3,826 - 14,991 19,843 TotalUnrestricted funds general 2020 2019 £ £ - 318 |
|---|---|---|---|---|---|
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
6 Investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| general | general | |
| 2020 | 2019 | |
| £ | £ | |
| Interest receivable | 1 | 1 |
| Raising funds | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| general | general | |
| 2020 | 2019 | |
| £ | £ | |
| Fundraising and publicity | ||
| Advertising | 120 | 1,512 |
| Trading costs | ||
| Shop purchases (net of stock in hand) | - | 300 |
| 120 | 1,812 |
7 Raising funds
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
8 Charitable activities
| Staff costs Depreciation and impairment Project, conference and course costs Insurance Subscriptions Motor, travel and subsistence Telephone Utilities Other staff costs Entertainment Grant funding of activities (see note 9) Share of support costs (see note 10) Share of governance costs (see note 10) Analysis by fund Unrestricted funds - general Restricted funds |
2020 £ 86,307 87 12,954 242 3,132 156 1,310 104 424 143 104,859 - 7,415 2,949 115,223 76,450 38,773 115,223 |
2019 £ 61,696 - 20,443 1,315 1,922 8,273 1,439 - 3,326 359 98,773 513 14,903 5,446 119,635 84,875 34,760 119,635 |
|---|---|---|
9 Grants payable
| 2019 | |
|---|---|
| £ | |
| Grants to institutions: | |
| Other | 513 |
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
| 10 Support costs Support costs Governance costs £ £ Operating lease charges 4,874 - Post and stationery - - Repairs and maintenance - - Computer and website expenses 1,928 - Su ndries 24 - Office supplies 217 - Rates 78 - Staff training 294 - Independent Examiner fee - 1,224 Accountancy - 666 Bank and paypal charges - 684 Late filing penalty - 375 7,415 2,949 Analysed between Charitable activities 7,415 2,949 |
2020 Support costs Governance costs £ £ £ 4,874 6,000 - - 11 - - 323 - 1,928 2,936 - 24 4,476 - 217 635 - 78 522 - 294 - - 1,224 - 1,200 666 - 232 684 - 4,014 375 - - 10,364 14,903 5,446 10,364 14,903 5,446 |
2019 £ 6,000 11 323 2,936 4,476 635 522 - 1,200 232 4,014 - 20,349 20,349 |
|---|---|---|
Governance costs includes Independent Examination fees of £ 1,224 (2019- £ 1,200 ) .
11 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
12 Employees
Number of employees
The average monthly number of employees during the year was:
| 2020 | 2019 | |
|---|---|---|
| Number | Number | |
| 3 | 2 | |
| Employment costs | 2020 | 2019 |
| £ | £ | |
| Wages and salaries | 78,101 | 56,818 |
| Social security costs | 3,208 | 3,341 |
| Other pension costs | 4,998 | 1,537 |
| 86,307 | 61,696 |
There were no employees whose annual remuneration was £60,000 or more.
13 Tangible fixed assets
| Cost Additions At 31 December 2020 Depreciation and impairment Depreciation charged in the year At 31 December 2020 Carrying amount At 31 December 2020 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income |
Computers £ 260 260 87 87 173 2020 2019 £ £ 9,071 2,071 397 265 9,468 2,336 |
|---|---|
14 Debtors
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
15 Creditors: amounts falling due within one year
| Notes Other taxation and social security Deferred income 16 Other creditors Accruals Deferred income Other deferred income |
2020 £ 5,124 3,741 8,067 3,825 20,757 2020 £ 3,741 |
2019 £ 1,416 8,144 2,300 2,691 14,551 2019 £ 8,144 |
|---|---|---|
16 Deferred income
17 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Movement | Movement in funds | Movement in funds | |||
|---|---|---|---|---|---|
| in funds | |||||
| Incoming | Balance at |
Incoming | Resources | Balance at | |
| resources | 1 January 2020 |
resources | expended | 31 December | |
| 2020 | |||||
| £ | £ |
£ | £ | £ | |
| Breakaway Travel | - | - |
4,278 | - | 4,278 |
| World Animal Protection (WAP) | - | - |
38,000 | (26,273) | 11,727 |
| Enjoolate | - | - |
10,000 | - | 10,000 |
| Sankalpa | - | - |
12,500 | (12,500) | - |
| - | - |
64,778 | (38,773) | 26,005 |
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WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
| 18 Analysis of net assets between funds Unrestricted funds Restricted funds 2020 2020 £ £ Fund balances at 31 December 2020 are represented by: Tangible assets 173 - Current assets/ (liabilities) 10,903 26,005 11,076 26,005 |
TotalUnrestricted funds Restricted funds 2020 2019 2019 £ £ £ 173 - - 36,908 (41,312) 34,760 37,081 (41,312) 34,760 |
Total 2019 £ - (6,552) (6,552) |
|---|---|---|
19 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows:
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Aggregate compensation | 40,268 | 37,450 |
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