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2024-06-30-accounts

Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

(UNAUDITED)

Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

CONTENTS

Page
Reference and administrative details of the Charity, its trustees and advisers 1
Letter from the founder and chair of the board of trustees 2
Trustees' report 4 – 9
Independent examiners’ report 10 – 11
Statement of�nancial activities 12
Balance sheet 13
Notes to the�nancial statements 14 - 25

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WILD AT HEART FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND

ADVISERS

FOR THE YEAR ENDED 30 JUNE 2024

Trustees Nikki Tibbles Stephanie Camu Caroline Louise Richmond (appointed 23 September 2023) James Cane (appointed 21 June 2024) Marisha Dhawan (appointed 2 July 2024) Andrea Alessandro Davide Previ (resigned 12 September 2024) Charity registered number 1161695 Date of registration 15 May 2015 Principal o � ice Linford Business Estate 52 Linford Street London SW8 4UN Accountants Wellers 1 Vincent Square London SW1P 2PN Our ambassadors include: David Gandy Karen Hauer Lee & Yolande Dixon Estee Lalonde Anna Webb The Country Dog Hotel David Webb Simeon Farrar DJ Nikki Beatnik Madeleine Spencer Andrew Richardson Cat Arwel Lara Buckle Richard Phibbs Pixie Geldof Our corporate partners include: Waggel Butternut Box Wild at Heart � orists Free People Anabela Chan Pet’s Pyjamas

Website www.wildatheartfoundation.org

Instagram

Wild_at_heart_foundation

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WILD AT HEART FOUNDATION

LETTER FROM THE FOUNDER and CHAIR OF THE BOARD OF TRUSTEES

Dear Reader

As a child, I was lucky enough to grow up in a home full of animals … all rescued. Most mornings, my parents would � nd me asleep in our three rescue dogs’ beds. That’s of course only if I had failed spectacularly at trying to sneak all three into bed with me.

My father would help me rescue stray dogs, taking in any I may have found and brought home … and he would help me � x anything from a pigeon to a hedgehog, kittens, dogs, even a box of gerbils!

I will forever be grateful to my parents for teaching me to be kind, compassionate and have empathy towards all animals on our planet. It’s the greatest gift I could ever have been given.

So, of course, I don’t think I have ever spent a day in my life without a dog by my side. When I left home for university, the � rst thing I did when I arrived in Birmingham was to go to Canal Street dogs’ home and rescue a beautiful labrador/collie cross whom I named Oliver. He used to come to every lecture with me, much to everyone’s amusement. His lacrosse and netball skills left a lot to be desired, however.

I’ve been lucky enough to � nd another passion in my life, my business Wild at Heart , which enabled me to travel the world. Unfortunately for me, this became a very sad and sorry a � air … trips to India, Sri Lanka, Thailand, Puerto Rico and South America soon became trips of sadness and despair. My entire holidays were consumed with rescuing and feeding dogs and cats, trips to the vet and donating as much money as I could a � ord to local shelters, volunteering in local shelters and always leaving feeling that I needed to do something to help change the desperately sorry lives of stray dogs that I witnessed day after day after day.

On my last trip away to Puerto Rico, where I spent three weeks � lling the boot of my car to feed stray dogs, I found two puppies on the side of the motorway living by a burger van. I fed them, treated them for � eas, left water and bowls and asked the burger-van man to feed them each day. However, I couldn’t forget these precious souls living by a very busy road. My then husband agreed, rather reluctantly, that the next morning, if they were still there, we could save them. So, of course, we picked up two of the most bedraggled puppies you have ever seen. Rose and Lily. Lily had a terrible infection in her eye, which had to be removed.

Sadly, every dog in Puerto Rico looked like Rose and Lily … nobody wants a dog from the streets, and if they do, they only have to walk two minutes to � nd one, so I decided that I would bring them home.

This was my last holiday abroad, and it opened my eyes to dog rescue and what can never be unseen. I wanted to help, so I started in small way by supporting shelters in Europe … with sterilisation, campaigns for rehoming and supplying funds for food.

It would never be enough.

One year, Wild at Heart delivered a very special and quite spectacular wedding in the South of France. I felt so blessed and overjoyed to have been able to work and create something quite magical … but this event coincided with the death of Rose. To me, it was a sign that I needed to do something more, and

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WILD AT HEART FOUNDATION

that I would rescue another dog from abroad. This opened the gates to hell, and that is when I decided that my greatest love in life, helping animals, would no longer be a dream. The Wild at Heart Foundation was born.

I didn’t ever want to be just ‘that girl from west London rehoming dogs’ … the wonderful tangible element of rescue that is so rewarding. I wanted more than that, I wanted to deal with the root of the problem. The over-population of stray dogs is a global problem that is never dealt with on the scale necessary or needed. And to that end, the most important goals of the Foundation were those of sterilisation, welfare and education. Rehoming is only the icing on the cake.

We have a global stray dog population of around 600 million. Seventy- � ve percent of all dogs in our world live a miserable existence and often don’t live past the age of two. They are subject to the most horri � c disease, starvation, brutality, accidents, and a global lack of education and welfare. From one female dog that can have, say, three or four litters per year, within six years of the � rst litter, 67,000 puppies will roam the streets. Sterilisation is the only answer. Education is imperative. We must teach children and the younger generation that change has to come, and that all animals are sentient beings that feel pain and fear and loneliness.

Teaching the welfare of animals, and how to take care of your animals with kindness and compassion is paramount in our world – never more so than today, when our world is being torn apart by war.

To date, the Wild at Heart Foundation has rehomed over 2,000 dogs, we have sterilised over 32,000, we have educated and continue to educate, we run sterilisation programmes all over the globe. Alongside these, we run welfare and education initiatives. The partners we work with we choose for longevity, to create lasting change. There isn’t a day that we are not asked for help, and it breaks my heart that we have to say no. As I am sure you are all aware, there is an element of charity fatigue … there are so many causes that need support that it is often very hard to raise funds for an animal on a street in a country which you have never visited… blissfully unaware of the depth of their plight.

I want to thank each and every person who has supported us from day one and believed in our mission … passion and dedication know no bounds. The work we could do with funds raised or donated could be immeasurable, and for me to leave that legacy would be a life well lived.

Nikki Tibbles

Founder of Wild at Heart Foundation Chair of Nikki Tibbles at Wild at Heart Limited

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WILD AT HEART FOUNDATION

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their annual report together with the financial statements of Wild at Heart Foundation (the “ Charity ”, “ WAHF ” or “ Wild at Heart” ) for the year from 1 July 2023 to 30 June 2024 (“ FY24 ”).

Seventy-five percent of the global dog population do not have an owner to care for them.

The safety, health and welfare of these estimated 600 million stray dogs is largely dependent on the actions of humans. The Charity supports global project partners to encourage their local communities to change attitudes and behaviours towards dogs and to treat them with the respect and love that they need and deserve.

Objectives and activities

a. Purpose

Wild at Heart Foundation wants to end the suffering and improve the wellbeing of vulnerable stray dogs across the world; to make real and lasting changes, and to help abandoned and unloved dogs receive the care that they deserve.

The purpose of the Charity is to help partner organisations in numerous countries reduce the world’s stray dog population by funding programmes for sterilisation and welfare support. Wild at Heart selects projects and partners after careful due diligence and enquiry and ensures that the programmes and projects are executed effectively and ethically.

The Charity focuses on sterilisation programmes and welfare support. In addition, it promotes and designs education and awareness initiatives in the UK and overseas.

The Charity continues to o � er an education initiative to schools in the UK to KS2 (Key Stage 2) pupils aged between the ages of 7 and 11. This initiative aims to support the mental wellbeing of young people and help them to understand the positive impact dogs can have on our lives. It was developed alongside a team of passionate educators, and students

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WILD AT HEART FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

develop key skills in empathy, compassion, kindness and understanding.

Details of the countries in which the Charity operates, the projects and programmes that it supports and bene � ts that it provides, are given later in the Trustees’ report.

Public benefit

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 by the Charity to achieve its objectives

During FY24, the Charity strategy was to focus on its three mission pillars of sterilisation, welfare, and education and awareness; with a predominant focus on sterilisation, the only humane method of controlling, and thus reducing, the global stray dog population.

These operational objectives were met and achieved through the strengthening of long-term project partnerships. However, the negative impact on donors and our project partners of rapidly increasing inflation remained significant for the Charity.

Achievements and performance

The Charity believes that every dog deserves the chance to live a healthy, happy life, free from the threat of pain, suffering, cruelty or neglect. We champion compassion and collaboration.

a. Main achievements of the Charity

The Charity has significantly increased the impact of its primary strategy pillar, sterilisation, during the last two financial years, from an annual total of 758 sterilisations during FY22 to over 2,500 during each of the two subsequent years. Furthermore, Wild at Heart has sustained the level of welfare support provided to project partners during a challenging period in the charity landscape. Besides its sterilisation efforts with six global projects, the Charity supported welfare needs across nine worldwide projects, an increase of one over FY23.

The fundraising environment proved particularly difficult during FY24. Cost-of-living pressures and the associated downturn in public donations had a negative effect across the charity sector. Wild at Heart was not immune from this, but still raised nearly £190,000 from donations, grants, corporate collaborations, events and fundraising campaigns.

The money raised by Wild at Heart was carefully distributed where the trustees felt that it could have the greatest impact.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Sterilisation

The cost of sterilising a dog depends on its sex and the country where the operation is carried out, but on average is approximately £30. Wild at Heart provides regular monthly funding to project partners for sterilisations as well as supporting one-off and ad hoc sterilisation campaigns.

We are aiming significantly to increase the number of sterilisations and vaccinations that we can finance during FY25. Our partner in India has capacity for three times as many as we can currently fund and similarly in Mexico. WAHF intends to start financing large-scale Steri campaigns, which can achieve 200 – 250 combined sterilisations and vaccinations in one weekend. We will seek to expand our funding in Romania and Ukraine, which are two countries greatly in need of further support. The Charity will target additional corporate sponsorship and grant applications to enable us to give greater impetus to these worthwhile initiatives.

Welfare

Wild at Heart supports initiatives that provide welfare to stray dogs in several countries. The provision of welfare includes feeding dogs, meeting their medical needs, supporting organisations that rehome suitable dogs and providing funds to build and improve shelters in partner organisations.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Education and awareness

b.

The Charity’s goals and ambitions for the future

We believe that there is a power in kindness and community, enhanced by the presence of dogs and other pets, and that by working together towards a common goal, we can help make the world a

better, kinder place

Despite this post-pandemic unprecedented era of financial instability for animal welfare organisations, the Charity remains steadfast in its mission to support the wellbeing of the global stray dog population.

The Charity believes in longevity of support for its project partners and will aim to widen assistance, where viable, to encompass all three strategy pillars per project partner, particularly elevating overseas local community education initiatives. We will do this while also aiming to achieve a minimum of 250 sterilisations per month, incorporating all relevant and compatible project partners.

Ensuring that vital vaccinations are available to be administered at all sterilisation drives will be a priority to underpin the Charity’s welfare strategy pillar.

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.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

b. Reserves policy

It is the policy of the Charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ average 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.

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, the founder, managed the Charity during the year and Olivia Staves (Operations director) ran its day-to-day operations.

Trustee meetings took place regularly during the year. These meetings ensured that the trustees had a clear understanding and oversight of the business and its operations.

The trustees have assessed the risks to which the Charity is exposed, in particular those relating to the operations and finances of the Charity. They remain satisfied that there are systems in place to identify and mitigate exposure to risks to which they believe the Charity might be exposed.

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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30 JUNE 2024

Statement of trustees' responsibilities

The trustees are responsible for preparing the trustees' report and the � nancial 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 � nancial statements for each � nancial which give a true and fair view of the state of a � airs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these � nancial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are su � icient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the � nancial position of the Charity and enable them to ensure that the � nancial 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

James Cane FCA Trustee

Date: 9 January 2025

Date: 9 January 2025

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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30 JUNE 2024

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 2024.

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

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 e � ective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I con � rm 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.

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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30 JUNE 2024

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.

Signed: Dated: 09-01-25

Joseph Lennon ACCA

1 Vincent Square, London, SW1P 2PN

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WILD AT HEART FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

Note Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
£
£
£
£
Income from:
Donations and legacies
3
Other trading activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 7,500
156,410
163,910
310,393
-
26,013
26,013
-
7,500
182,423
189,923
310,393
4,000
178,684
182,684
282,428
4,000
178,684
182,684
282,428
3,500
3,739
7,239
27,965
-
76,813
76,813
48,848
3,500
3,739
7,239
27,965
3,500
80,552
84,052
76,813

The statement of � nancial activities includes all gains and losses recognised in the year.

The notes on pages 12 to 23 form part of these � nancial statements.

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WILD AT HEART FOUNDATION

BALANCE SHEET AS AT 30 JUNE 2024

Note 2024
£
£
40,236
1
40,237
73,793
25,595
99,388
(55,573)
43,815
84,052
3,500
80,552
84,052		 2023 2023
£ £
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due
within one year
13
Net current assets
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 73,793
25,595
41,122
1
41,123
36,487
46,134
99,388
(55,573)		 82,621
46,931)
35,690
76,813
-
76,813
76,813

The � nancial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Nikki Tibbles Trustee Date: 9 January 2025

James Cane FCA Trustee Date: 9 January 2025

The notes on pages 12 to 23 form part of these � nancial statements.

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WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1. General information

Wild at Heart Foundation is a charitable incorporated organisation (" CIO "), limited by guarantee, domiciled in England and Wales, registration number 01161695. The principal �� ice is at Linford Business Estate, 52 Linford Street, London SW8 4UN.

2. Accounting policies

2.1 Basis of preparation of � nancial statements

The � nancial 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) (e � ective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The � nancial 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 e � ective from 1 April 2005 which has since been withdrawn.

Wild At Heart Foundation meets the de � nition of a public bene � t 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 � nancial activities on a receivable basis. The balance of income received for speci � c 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.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic bene � t to a third party, it is probable that a transfer of economic bene � ts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classi � ed 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 sta � costs are allocated on the basis of time spent, and depreciation

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities that further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible � xed assets and depreciation

Tangible � xed assets costing £250 or more are capitalised and recognised when future economic bene � ts are probable and the cost or value of the asset can be measured reliably.

Tangible � xed assets are initially recognised at cost. After recognition, under the cost model, tangible � xed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible � xed 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 � xed 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%

2.5 Investments

Fixed asset investments are a form of � nancial 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 they are 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 � nancial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount o � ered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 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.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date, as a result of a past event, that it is probable that a transfer of economic bene � t 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 e � ect 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 re � ects the risks speci � c to the liability. The unwinding of the discount is recognised in the Statement of � nancial activities as a � nance cost.

2.9 Financial instruments

The Charity only has � nancial assets and � nancial liabilities of a kind that qualify as basic � nancial instruments. Basic � nancial 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 e � ective interest method.

2.10 Pensions

The Charity contributes to a de � ned contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 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.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

3. Income from donations and legacies

Income from donations and legacies
Restricted
funds
2024
Unrestricted
funds
2024
Total funds
2024
Total
funds
2023
£
£
£
£
Donations
Donations
Adoption fees
Gift aid
Subtotal detailed disclosure
Grants
Subtotal		 -
156,410
156,410
286,199
-
-
-
400
-
-
-
23,794
-
156,410
156,410
310,393
7,500
-
7,500
-
7,500
-
7,500
-
7,500
156,410
163,910
310,393
Total 2023 -
310,393
310,393

4. Income from other trading activities

Income from other trading activities
Income from fundraising events Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Fundraising £
£
£
26,013
26,013
-

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

5. Analysis of expenditure on charitable activities

Summary by fund type

Summary by fund type
Restricted
funds
2024
£		 Unrestricted
funds
2024
Total
2024
Total
2023
£
£
£
Charitable activities 4,000 178,684
182,684
282,428
Total 2023 - 282,428
282,428
Analysis of expenditure by activities Activities
undertaken
directly
2024
£		 Support
costs
2024
Total
funds
2024
Total
funds
2023
£
£
£
Charitable activities 148,909 33,775
182,684
282,428
Total 2023 220,756 61,672
282,428
Analysis of direct costs Charitable
activities
2024
Total
funds
2024
Total
funds
2023
£
£
£
Sta�costs
Adoption & dog transport
Other direct costs		 81,496
81,496
127,748
5,119
5,119
10,867
62,294
62,294
82,141
148,909
148,909
220,756
Total 2023 220,756
220,756

6 Analysis of expenditure by activities

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Analysis of support costs Charitable
activities
2024
Total
funds
2024
Total
funds
2023
£
£
£
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
Interest payable
Governance costs		 19,152
19,152
18,563
5,341
5,341
32,273
1,015
1,015
329
1,198
1,198
1,594
2,813
2,813
2,340
210
210
2,273
3,122
3,122
3,430
8
8
1,204
886
886
2,705
-
-
1,577
-
-
(5,116)
-
-
500
30
30
-
33,775
33,775
61,672
Total 2023 61,672
61,672

7. Independent examiner's remuneration

Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts		 2024
2023
£
£
3,600
3,600

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

8. Sta � costs

Sta� costs
2024
2023
£
£
Wages and salaries
Social security costs
Contribution to de�ned-contribution pension schemes		 78,090
114,167
1,411
10,606
1,995
2,975
81,496
127,748

The average number of persons employed by the Charity during the year was as follows:

2024
2023
No.
No.
Average 3
3

No employee received remuneration amounting to more than £60,000 in either year.

9. Trustees' remuneration and expenses

During the year:

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

10. Tangible � xed assets

11. Computer
equipment
Other�xed
assets
Total
£
£
£
Cost or valuation
At 1 July 2023
At 30 June 2024
Depreciation
At 1 July 2023
Charge for the year
At 30 June 2024
Net book value
At 30 June 2024		 9,459
40,236
49,695
9,459
40,236
49,695
8,573
-
8,573
886
-
886
9,459
-
9,459
-
40,236
40,236
At 30 June 2023 886
40,236
41,122
Fixed asset investments
Investments in
subsidiary companies
£
Cost or valuation
At 1 July 2023
At 30 June 2024
Net book value
At 30 June 2024		 1
1
1
At 30 June 2023 1

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Principal subsidiaries

The following was a subsidiary undertaking of the Charity:

Company Registered o�ice or principal
Name number place of business Principal activity
Wild At Heart Foundation 10178756 1 Vincent Square, London, SW1P Trading subsidiary
Trading Limited 2PN
Class of Holding Included in
shares consolidation
Ordinary 100% No

The � nancial results of the subsidiary for the year were:

Pro�t/(loss)/
surplus/ (de�cit) Net
Income Expenditure for the year assets
Name £ £ £ £
Wild At Heart Foundation 5,251 (22,643) (17,392) (50,081)
Trading Limited

12. Debtors

Debtors
2024
2023
£
£
Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 21,059
2,445
50,661
33,876
-
48
2,073
118
73,793
36,487

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

13. Creditors: Amounts falling due within one year

14. 2024
2023
£
£
Trade creditors
Other taxation and social security
Pension fund loan payable
Other creditors
Accruals and deferred income
Statement of funds
Statement of funds - current year		 Balance at 1
July 2023
£
Income
£		 12,710
2,670
-
1,209
390
555
38,897
38,897
3,576
3,600
55,573
46,931
Expenditure
£
Balance at
30 June 2024
£
Unrestricted funds
General funds
Restricted funds
Restricted funds - all funds
Total of funds		 76,813
182,423		 (178,684)
80,552
-
7,500		 (4,000)
3,500
76,813
189,923		 (182,684)
84,052

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Statement of funds - prior year

Balance at
1 July 2022
Income
Expenditure
Balance at
30 June 2023
£
£
£
£
Unrestricted funds
General funds
48,848
310,393
(282,428)
76,813

15. Analysis of net assets between funds

Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
£
£
£
Tangible�xed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period		 -
40,236
40,236
-
1
1
3,500
95,887
99,388
-
(55,573)
(55,573)
3,500
80,551
84,051
Endowment
Unrestricted
Total
funds
funds
funds
2023
2023
2023
£
£
£
Tangible�xed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 41,122
-
41,122
1
-
1
82,620
-
82,620
(46,931)
-
(46,931)
76,812
-
76,812

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Docusign Envelope ID: 12F9B9AE-FF92-4907-B81D-0438E21C16A2

WILD AT HEART FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

16. Pension commitments

The group contributes to a de � ned-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 £1,995 (2023 - £2,975), of which £390 (2023 - £555) was payable to the fund at the balance sheet date and is included in creditors.

17. Related-party transactions

The Charity has a trading subsidiary company called Wild at Heart Foundation Trading Limited. This company donated pro � ts of £Nil (2023: £Nil) to the Charity. The Charity was owed £50,661 (2023: £33,876) by the subsidiary at the year end.

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