DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 JUNE 2021** DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the Charity, its Trustees and advisers**|1| |**Trustees' report**|2 - 5| |**Independent examiner's report**|6 - 7| |**Statement of financial activities**|8| |**Balance sheet**|9| |**Statement of cash flows**|10| |**Notes to the financial statements**|11 - 23| DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2021** ## **Trustees** Nikki Tibbles Julia Dowling (resigned 2 December 2020) Dilaram Kitchlew Williamson (resigned 2 December 2020) Jane Gottschalk Andrea Alessandro Davide Previ (appointed 2 December 2020) Lorraine Anne Robertson (appointed 1 November 2021) Stephanie Camu (appointed 18 October 2021) **Charity registered number** 1161695 **Principal office** Unit 4 Linford Business Estate Linford Street London SW8 4AB **Accountants** Wellers Accountants 1 Vincent Square London SW1P 2PN Page 1 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021** The Trustees present their annual report together with the financial statements of the Charity for the 1 July 2020 to 30 June 2021. ## **Objectives and activities** ## **a. Policies and objectives** The purpose/objects of the charity are to compassionately reduce the worlds stray dog population, through organising and sponsoring global rescue and rehoming projects, neutering programmes, awareness and education initiatives. 1. Global dog rescue & adoption; we fund, organise and support a wide number of international rescue and adoption initiatives. 2. Sterilisation: we organise and fund spay/neuter programmes, including research into new sterilisation techniques. 3. Education: we have developed and deliver education initiatives, with particular focus on children, based on an ethos of compassion and respect. 4. Awareness: we create, promote and support international campaigns that raise awareness of animal suffering. The impact of the global pandemic and Brexit has been and will remain significant for the foreseeable future. We experienced an unprecedented spike in UK adoption applications with an increase of 547% YOY. The costs of animal transport, inoculation and passport/documentation have increased exponentially. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **b. Strategies and activities undertaken to achieve objectives** For the period of 2020-21, the charity had specific objectives, alongside its mission objectives of neutering, rehoming and educating, to: - Create and launch an education campaign into schools in the UK and abroad - Focus on global neutering initiatives - Explore the set-up of a UK rehabilitation centre - Improve fundraising structure & strategy - Review standard operating procedures and policies - Improve bookkeeping and reporting All operational objectives referenced above were met during the year. However, the COVID-19 global pandemic had a significant impact on the charity. The education campaign’s launch was delayed until September 2021. International partner shelter support and neutering initiatives were also restricted. The UK rehabilitation centre project was deferred to a 2023/24 long-term fundraising objective, a full feasibility and cost analysis will be conducted in 2022/23. ## **Achievements and performance** Page 2 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021** ## **Achievements and performance (continued)** ## **a. Main achievements of the Charity** The charity had targets during the financial year 2020/2021, which included: neutering 4,000 dogs, re-homing 460 dogs and raising £465,000. Due to the implications of Brexit and Covid, the charity fell slightly short of these targets and re-homed 350 dogs, sterilised 1,737 and raised just short of £339,900. The education programme ‘Be Kind’ pilot was launched into three schools with contrasting demographics. The launch of the full programme was delayed until September 2021 due to school closures. ## Sterilisation highlights & success statistics - We began our sterilisation support programme in Bulgaria June 2020. Between July 2020 - June 2021 we financially supported the sterilisation of 257 dogs. In addition, all Bulgarian dogs by law must be sterilised before leaving Bulgaria, we therefore can include our adopted dogs from this period (135) for a total of 392. - We also started a sterilisation programme in Greece during this time frame, with 62 female dogs being spayed. - We launched a sterilisation programme in Thailand during this period, with 622 dogs being spayed/neutered. - We began supporting a shelter partner in South Africa during 2020, and financially supported their November 2020 steri-drive at which 375 dogs were sterilised over a weekend. - We also financially supported a sterilisation initiative of 66 dogs in Palestine. - We funded the sterilisation of 220 dogs during May 2021 in Mexico. - A total of 1737 dogs sterilised during the period. ## Adoption highlights & success statistics - Interest in adopting increased by 547% from the previous tax year. The number of adoption application forms received during this period was 12,239, compared with 1892 during July 2019 - June 2020. - 350 dogs were adopted during this period (29 already UK-based), despite having to navigate significant pandemic induced international transportation issues, along with new Brexit regulations being implemented from Jan 21. This was an increase of 248 during the previous tax period. ## Education programme The key objective of our education programme is to encourage young people to explore and better understand the symbiotic relationship between dogs and their own positive mental wellbeing, whilst fostering the development of empathy, compassion, kindness and understanding. ## Objectives: 1. Offer a free programme of resources to support the emotional intelligence of young people, called the Be Kind Programme. 2. Achieve increased knowledge within young people around safe and positive interactions with dogs and their welfare needs. 3. Raise awareness of Wild at Heart Foundation and the mission of the charity. ## Overview: - Designed for KS2 students - Linked to the National Curriculum Free resources with various lesson plans and activities. Students will develop key skills in empathy, compassion, kindness and understanding, whilst learning about the positive impact dogs and animals can have on our lives Page 3 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021** ## **Achievements and performance (continued)** ## Curriculum Links: - PSHE: health and wellbeing - English: reading and writing, speaking and listening - Science: animals including humans - Geography: Locating countries Awareness We create, promote and support global campaigns that raise awareness and prevention of animal suffering. ## **Financial review** ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. ## **b. Reserves policy** It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers 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. This level of reserves has been maintained throughout the year. ## **Structure, governance and management** ## **a. Constitution** Wild At Heart Foundation is a registered charity, number 1161695, and is constituted under a Trust deed. ## **b. Methods of appointment or election of Trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **c. Organisational structure and decision-making policies** Nikki Tibbles currently manages the day-to-day running of the charity with support from Samantha Ellingford (Operations Manager), Abi Hanks (Senior Marketing and Fundraising Manager) resigned March 2022 and Olivia Staves (Head of Adoption Operations) now Project Partnerships Manager. Regular Trustee meetings took place during this period to ensure clear understanding and oversight of the business for all. The Trustees have assessed the risks to which the charity is exposed, those relating to the operations and finances of the charity and are satisfied that there are systems in place to mitigate exposure. Page 4 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021** ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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. Approved by order of the members of the board of Trustees and signed on their behalf by: ................................................ **Nikki Tibbles** Trustee Date: 09-06-22 Page 5 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2021** ## **Independent examiner's report to the Trustees of Wild At Heart Foundation ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2021. ## **Responsibilities and basis of report** As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies. Your attention is drawn to the fact that the Charity has prepared the accounts 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) 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. I 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. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the Charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Page 6 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021** Signed: Dated: 09-06-22 Kathleen Parker FCCA 1 Vincent Square, London, SW1P 2PN Page 7 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021** |**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
**556,853**
**14,326**
**1,331**
**572,510**
**673,077**
**673,077**
**(100,567)**
**147,439**
**(100,567)**
**46,872**|**Total**
**funds**
**2021**
**£**
**556,853**
**14,326**
**1,331**
**572,510**
**673,077**
**673,077**
**(100,567)**
**147,439**
**(100,567)**
**46,872**|_Total_
_funds_
_2020_
_£_
_484,839_
_27,003_
_2,354_| |---|---|---|---| ||||_514,196_| ||||_377,571_| ||||_377,571_| ||||_136,625_| ||||_10,814_
_136,625_| ||||_147,439_| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 11 to 23 form part of these financial statements. Page 8 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **BALANCE SHEET AS AT 30 JUNE 2021** |**Note**
**Fixed assets**
Tangible assets
11
Investments
12
**Current assets**
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total net assets**
**Charity funds**
Restricted funds
15
Unrestricted funds
15
**Total funds**|**2,507**
**79,564**
**82,071**
**(41,898)**|**2021**
**£**
**6,698**
**1**
**6,699**
**40,173**
**46,872**
**-**
**46,872**
**46,872**|_9,943_
_157,142_
_167,085_
_(21,923)_|_2020_
_£_
_2,276_
_1_| |---|---|---|---|---| |||||_2,277_
_145,162_| |||||| |||||_147,439_| |||||_-_
_147,439_| |||||| |||||_147,439_| The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: ................................................ **Nikki Tibbles** Trustee 09-06-22 Date: The notes on pages 11 to 23 form part of these financial statements. Page 9 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2021** |**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Cash flows from financing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
The notes on pages 11 to 23 form part of these financial statements|**2021**
**£**
**(70,854)**
**(6,724)**
**(6,724)**
**-**
**(77,578)**
**157,142**
**79,564**|_2020_
_£_
_154,119_
_(2,398)_
**(2,398)**
**-**
**151,721**
_5,421_
_157,142_| |---|---|---| Page 10 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **1. General information** Wild at Heart Foundation is an charitable incorporated organisation "CIO", limited by guarantee, domiciled in England and Wales, registration number 01161695. The registered office is Unit 3 & 4, Linford Business Estate, Linford Street, London, SW8 4AB. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Wild At Heart Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Page 11 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **2. Accounting policies (continued)** ## **2.3 Expenditure (continued)** Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## **2.4 Government grants** Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred. ## **2.5 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 institution with whom the funds are deposited. ## **2.6 Tangible fixed assets and depreciation** Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Computer equipment - 33% ## **2.7 Investments** Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities. Investments in subsidiaries are valued at cost less provision for impairment. ## **2.8 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 12 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **2. Accounting policies (continued)** ## **2.9 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.10 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. ## **2.11 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. ## **2.12 Pensions** The Charity contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. ## **2.13 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Investment income, gains and losses are allocated to the appropriate fund. Page 13 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **3. Income from donations and legacies** |**Unrestricted**
**funds**
**2021**
**£**
**Donations**
Donations
308,952
Adoption fees
227,675
Gift aid
33,468
**Subtotal detailed disclosure**
570,095
Grants
4,930
Government grants
(18,172)
**Subtotal**
(13,242)
556,853
_Total 2020_
_484,839_
**Income from other trading activities**
**Income from fundraising events**
**Unrestricted**
**funds**
**2021**
**£**
Fundraising
14,326
_Total 2020_
_27,003_|**Total**
**funds**
**2021**
**£**
**308,952**
**227,675**
**33,468**
**570,095**
**4,930**
**(18,172)**
**(13,242)**
**556,853**
_484,839_
**Total**
**funds**
**2021**
**£**
**14,326**
_27,003_|_Total_
_funds_
_2020_
_£_
_293,085_
_149,763_
_16,139_| |---|---|---| |||_458,987_| |||_7,680_
_18,172_| |||_25,852_| |||| |||_484,839_| |||_Total_
_funds_
_2020_
_£_
_27,003_| |||| ## **4. Income from other trading activities Income from fundraising events** Page 14 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **5. Investment income** |**Unrestricted**
**funds**
**2021**
**£**
Investment income
1,331
_Total 2020_
_2,354_|**Total**
**funds**
**2021**
**£**
**1,331**
_2,354_|_Total_
_funds_
_2020_
_£_
_2,354_| |---|---|---| |||| ## **6. Analysis of expenditure on charitable activities** ## **Summary by fund type** |Charitable activities
_Total 2020_
**Analysis of expenditure by activities**
Charitable activities
_Total 2020_|**Unrestricted**
**funds**
**2021**
**£**
673,077
_377,571_
**Activities**
**undertaken**
**directly**
**2021**
**Support**
**costs**
**2021**
**£**
**£**
619,169
53,908
_331,107_
_46,464_|**Total**
**funds**
**2021**
**£**
**673,077**
_377,571_
**Total**
**funds**
**2021**
**£**
**673,077**
_377,571_|_Total_
_funds_
_2020_
_£_
_377,571_| |---|---|---|---| ||||_Total_
_funds_
_2020_
_£_
_377,571_| ||||| ## **7. Analysis of expenditure by activities** Page 15 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **7. Analysis of expenditure by activities (continued)** ## **Analysis of direct costs** |Staff costs
Adoption & dog transport
Other direct costs
Grant funding of activities
_Total 2020_
**Analysis of support costs**
Legal & professional fees
Advertising & marketing
Travel & subsistence
Rent & insurance costs
Telephone, fax & computer costs
Sundry expenses
Bank fees
Printing, postage & stationery
Depreciation
Charitable & political donations
Provision for bad debts
_Total 2020_|**Charitable**
**activities**
**2021**
**£**
267,757
191,370
152,042
8,000
619,169
_331,107_
**Charitable**
**activities**
**2021**
**£**
13,898
14,195
861
1,167
4,726
1,645
1,733
4,475
2,302
3,790
5,116
53,908
_46,464_|**Total**
**funds**
**2021**
**£**
**267,757**
**191,370**
**152,042**
**8,000**
**619,169**
_331,107_
**Total**
**funds**
**2021**
**£**
**13,898**
**14,195**
**861**
**1,167**
**4,726**
**1,645**
**1,733**
**4,475**
**2,302**
**3,790**
**5,116**
**53,908**
_46,464_|_Total_
_funds_
_2020_
_£_
_159,076_
_83,613_
_84,418_
_4,000_| |---|---|---|---| ||||_331,107_| ||||_Total_
_funds_
_2020_
_£_
_11,360_
_1,888_
_13,855_
_937_
_1,624_
_226_
_2,021_
_2,841_
_440_
_11,272_
_-_| ||||_46,464_| ||||| Page 16 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **8. Independent examiner's remuneration** ||**2021**|_2020_| |---|---|---| ||**£**|_£_| |Fees payable to the Charity's independent examiner for the independent||| |examination of the Charity's annual accounts|**3,600**|_3,600_| ## **9. Staff costs** |Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2021**
**£**
**243,578**
**18,567**
**5,612**
**267,757**|_2020_
_£_
_146,169_
_9,545_
_3,362_| |---|---|---| |||| |||_159,076_| The average number of persons employed by the Charity during the year was as follows: ||**2021**|_2020_| |---|---|---| ||**No.**|_No._| |Average|**9**|_10_| No employee received remuneration amounting to more than £60,000 in either year. |**Adoption staff costs**
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2021**
**£**
**135,484**
**12,017**
**3,035**
**150,536**|_2020_
_£_
_77,040_
_6,871_
_1,726_| |---|---|---| |||_85,637_| ## **10. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2020 - £NIL)_ . During the year ended 30 June 2021, no Trustee expenses have been incurred _(2020 - £NIL)_ . Page 17 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **11. Tangible fixed assets** |**Cost or valuation**
At 1 July 2020
Additions
At 30 June 2021
**Depreciation**
At 1 July 2020
Charge for the year
At 30 June 2021
**Net book value**
At 30 June 2021
_At 30 June 2020_|**Computer**
**equipment**
**£**
**2,735**
**6,724**| |---|---| ||**9,459**| ||**459**
**2,302**| ||**2,761**| ||**6,698**| ||_2,276_| Page 18 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **12. Fixed asset investments** |**Cost or valuation**
At 1 July 2020
At 30 June 2021
**Net book value**
At 30 June 2021
_At 30 June 2020_|**Investments**
**in**
**subsidiary**
**companies**
**£**
**1**| |---|---| ||**1**| ||**1**| ||_1_| ## **Principal subsidiaries** The following was a subsidiary undertaking of the Charity: |**Name**||**Company**|**Registered office or principal**|**Principal activity**| |---|---|---|---|---| |||**number**|**place of business**|| |Wild At Heart Foundation||10178756|1 Vincent Square, London,|Trading Subsidiary| |Trading Limited|||SW1P 2PN|| |**Class of**|**Holding**|**Included in**||| |**shares**||**consolidation**||| |Ordinary|100%|No||| The financial results of the subsidiary for the year were: |**Name**|**Income**|**Expenditure**|**Profit/(Loss**|**Net assets**| |---|---|---|---|---| ||**£**|**£**|**)/ Surplus/**|**£**| ||||**(Deficit) for**|| ||||**the year**|| ||||**£**|| |Wild At Heart Foundation Trading|**27,708**|**(32,051)**|**(4,343)**|**(4,342)**| |Limited||||| Page 19 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **13. Debtors** |**Due within one year**
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income|**2021**
**£**
**950**
**-**
**1,557**
**2,507**|_2020_
_£_
_-_
_9,943_
_-_| |---|---|---| |||| |||_9,943_| ## **14. Creditors: Amounts falling due within one year** |Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Pension fund loan payable
Accruals and deferred income|**2021**
**£**
**19,294**
**10,723**
**6,663**
**1,618**
**3,600**
**41,898**|_2020_
_£_
_5,880_
_-_
_11,467_
_976_
_3,600_| |---|---|---| |||| |||_21,923_| Page 20 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **15. Statement of funds** ## **Statement of funds - current year** |**Balance at 1**
**July 2020**
**£**
**Unrestricted funds**
General Funds
**147,439**
**Statement of funds - prior year**
_Balance at_
_1 July 2019_
_£_
**Unrestricted funds**
General Funds
_10,814_
**Analysis of net assets between funds**
**Analysis of net assets between funds - current year**
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
**Total**|**Income**
**£**
**Expenditure**
**£**
**572,510**
**(673,077)**
_Income_
_£_
_Expenditure_
_£_
_514,196_
_(377,571)_
**Unrestricted**
**funds**
**2021**
**£**
6,698
1
82,071
(41,898)
46,872|**Balance at**
**30 June**
**2021**
**£**
**46,872**
_Balance at_
_30 June_
_2020_
_£_
_147,439_
**Total**
**funds**
**2021**
**£**
**6,698**
**1**
**82,071**
**(41,898)**
**46,872**| |---|---|---| ## **16. Analysis of net assets between funds** Page 21 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **16. Analysis of net assets between funds (continued)** ## **Analysis of net assets between funds - prior year** |Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
**Total**|_Endowment_
_funds_
_2020_
_£_
_-_
_-_
_-_
_(1)_
_(1)_|_Unrestricted_
_funds_
_2020_
_£_
_2,276_
_1_
_167,084_
_(21,922)_
_147,439_|_Total_
_funds_
_2020_
_£_
_2,276_
_1_
_167,084_
_(21,923)_| |---|---|---|---| ||||_147,438_| ## **17. Reconciliation of net movement in funds to net cash flow from operating activities** |Net income/expenditure for the year (as per Statement of Financial
Activities)
**Adjustments for:**
Depreciation charges
Decrease in debtors
Increase in creditors
**Net cash provided by/(used in) operating activities**|**2021**
**£**
**(100,567)**
**2,303**
**7,434**
**19,976**
**(70,854)**|_2020_
_£_
_136,625_| |---|---|---| |||_441_
_10,535_
_6,518_| |||| |||_154,119_| ## **18. Analysis of cash and cash equivalents** |Cash in hand
**Total cash and cash equivalents**|**2021**
**£**
**79,564**
**79,564**|_2020_
_£_
_157,142_| |---|---|---| |||| |||_157,142_| Page 22 DocuSign Envelope ID: 664EF35C-F70E-46B9-B220-F2FF66615332 ## **WILD AT HEART FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** ## **19. Analysis of changes in net debt** |Cash at bank and in hand
Debt due within 1 year|**At 1 July**
**2020**
**£**
**157,142**
**(976)**
**156,166**|**Cash flows**
**£**
**(77,578)**
**(642)**
**(78,220)**|**At 30 June**
**2021**
**£**
**79,564**
**(1,618)**
**77,946**| |---|---|---|---| ## **20. Pension commitments** The group contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £5,612 (2020 - £3,362) of which £1,618 (2020: £976) were payable to the fund at the balance sheet date and are included in creditors. ## **21. Related party transactions** The charity has a trading subsidiary company called Wild at Heart Foundation Trading Ltd. This company donated profits of £Nil (2020: £5,300) to the charity. The charity owed £10,723 (2020: £9,943) as at the year end. Page 23