Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION CONTENTS Page Reference and administrative details of the Charity. its Trustees and advisers Foundgrs Statemont Trustees. report Indgpendgnt gxamingrfs report Statement of financial activities 10 Balance sheet 11 Notes to the financial statements 12-24
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025 Trustees Nikki Tibbles Marisha Dhawan Charity registered number 1161695 Principal office Wild al Heart Foundation 52 Linford Street London SW8 4UN Accountants Wellers Accounlanls 1 Vinnt Square London SW1P 2PN Page 1
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 Founder's Statement This year marks a truly special milestone for Wild at Heart Foundation, our 10-year anniversary. As I reflect on the journey wee taken since our very first project, I feel incredibly proud of the impact we've made and the community we've built around our mission lo end the suffering of stray dogs around the wodd. Over the past decade, we've proudly funded and supported life-saving inilialives across more than 30 projects worldwide. One of the most effeclive and compassionate lools in addressing the root causes of the global stray dog crisis has been our commitment to sterilisation. I'm delighted to share that we have now exceeded 33,000 sterilisation procedures. a milestone Ihat not only provides immediate relief from suffering but also prevents Ihe birth of millions of unwanted puppies. To pul this into perspective, a single unsterilised female dog and her offspring can result in up to 67,000 stray dogs in just six years. Thanks to this vital work, we've helped prevenl untold numbers of dogs from being bom inlo lives of neglect, abuse, and abandonment. Alongside sterilisation, we've continued to support a wide range of vital projects across our strategy pillars, all aimed at addressing the problem compassionately and sustainably. None oflhis would have been possible without the unwavering support of our donors, corporale partners, and our passionate like-minded communily who believe, like we do, that every dog matters. As we look to the future. my commitment to creating lasting change for stray dogs is stronger than ever. We're especially excited about our upcoming partnership with The Wodd's Deepest Maralhon, a bold and pioneering initiative that offers a unique plafform to raise global awareness, spotlight the urgent need for action, and generate vital funds for our mission. To everyone who has supported us on this journey, your belief in our work has already transformed tens of thoLJsands of lives, and with your continued support, we're more determined than ever to elevate our impact. Nikki Tibbles Founder of Wild at Heart Foundation Chair of Nikki Tibbles at Wild at Heart Limited
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD ts HEART FOV* TI O The trustees present their annual report together with the financial statements of Wild at Heart Foundation (the "Charity") for Ihe year from 1 July 2024 to 30 June 2025. 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 attiludes and behaviours towards dogs and to Ireal them with respect. Objectives and activities 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 change. 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 Foundation 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, as well as promoting and designing awareness and education initiatives in the UK and overseas. Sterilisation.. funding the facilitation of programmes worldwide. Welfare.. providing funding to meet the general wellbeing needs of stray dogs. Education/awareness.' supporting international campaigns that raise awareness of the plight of stray dogs and prevent further suffering by promoting high welfare slandards. Details of the countries in which the Charity operates, the projects and programmes Ihat it supports, and benefits thal it provides are given later in the Trustees, report. Public benefrt 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 guidan 'Public benefit.. running a charity IPB2)'. Strategies and activities undertaken by the Charity to achieve its objectives For the period of 2024125, the Charity strategy was to focus on its three mission pillars of sterilisalion, welfare and awarenessleducation, with a predominant focus on sterilisation. Ihe only humane melhod of controlling the global stray dog populalion. These operational objectives were mel and achieved through the strenglhening of long-lerm project partnerships. However, the negative impact ofthe economic climate
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD ts HEART FOV* TI O on donors remained significant for the Charity. Achievements and performance Thg Charity believes that every dog deserves the chance to live a healthy, happy life, fr99 from the threat of pain, suffering, cruelty or neglect. We champion compassion and ollaboration. Main achievements of the Charity The Charily maintained impacl via its primary strategy pillar. sterilisation, supporting almost 2,000 procedures in YE25. Furthermore, Wild at Heart Foundation sustained the financial level of welfare support provided to project partners during a continuing challenging period in the charity landscape. Besides its sterilisation efforts across five global projects, the charity also supported welfare needs across five worldwide projects and raised £161,547 from donations, grants, corporate collaborations. events and fundraising campaigns. 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 stenlisation can7paigns. Project partners across the globe carried out 1.936 sterilisations and 1.891 vacclnatlons during the year. 77 dogs were sterilised and vaccinated in Ukraine, a decrease from YE24 due to the support focus in this country switching to welfare. The rolling sterilisation campaign in India continued, with goo dogs sterilised and vaccinated during this reporting period. The Charity's project partner in Mexico achieved 906 sterilisations and vaccinations. 53 dogs were sterilised in Romania {across two projects) during this period, a slight increase from YE24. Welfare Wild at Heart Foundation 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. During financial year 2025, the Charity dislribuled funds to improve stray dog welfare across ffive global projecls in Ukraine, Romania {21. Greece and the UK. The Charity fvnded the partial renovalion of their projed partner's shelter in Gree, ensuring a safe. secure and comfortable environmenl for the dogs in its
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD ts HEART FOV* TI O care, along with providing regular funds lo meet nourishment needs. From November 2024, the charity's welfare support in Ukraine funded both emergency vet care and food to ensure the long-term survival of over 200 stray dogs. The Charity supported two projects in Romania in providing food and medical treatment to dogs both in their direct care and those living on the streets. The Charity continued to support in the UK via pet food bank donations. Educationlawareness The Charily continued to raise awareness of the plight of stray dogs across its multiple social media channels, both in terms of highlighting the work carried out by its project partners and also informing its audience of wider dog welfare issues globally, associated statistics and featuring the work of other like-minded organisations. The Charity promoted its mission and educated the UK public about the global stray dog population at fundraising events during this period. The Charlty's goals and ambitlons for the future We bglievg that there is a powgr in kindness and community, and that by working toggthgr towards a common goal. we Can holp make tho world a bettgr. kindgr place Despite the post-pandemic unprecedented era of financial instsbility for animal welfare organisations, the Charity remains steadfast in its mission to support the wellbeing of the global stray dog population. Being selected as one of Iwo charity partners of The World's Deepest Maralhon initiative, and after a challenging public fundraising period. the Charity will aim lo distribute substantial project partner restricted funds during YE26, with a focus on balanced support across all strategy pillars and relevant project partners. Financial review Going concern After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopi the going-conM basis in preparing the financial statements. Further details regarding the adoption of the going- conrn basis can be found in the aCunting policies. 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 Irustees consider that reserves at this level will ensure Ihat. in Ihe event of a significant drop in funding, they will be able to continue Ihe Charity's current activities while consideration is given to ways in which additional funds may be raised.
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD ts HEART FOV* TI O This level of reserves has been maintained throughout the year. Structure, governance and management Constitution Wild At Heart Foundation is a registered charity, number 1161695, and is constituted under a Trust deed. Methods of appointment or election of trustees The managemenl of the Charity is the responsibility of the trustees, who are elected and co-opted under the terms of the trust deed. Organisational structure and decision-making policies Nikki Tibble, the founder, managed Ihe Charily during ihe 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 Ihere are systems in place to identify and miligate exposure to risks to which they believe the Charity mighl be exposed. Statement of trustees. responsibilities The trustees are responsible for preparing the trustees, report and the finanaal statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practice). The law applicable to charities in England & Wales requires the Iruslees to prepare financial statements for each financial which give a true and fair view of the state of affairs of Ihe Charity and of its inwming reSoUrS and application of resources, including its income and expenditure, for thai period. In preparing these financial statements, the trustees are required to.. selert suitsble accounting policies and then apply them consistently. observe the methods and principles of the Charities SORP IFRS 102). make judgments and accounting estimales that are reasonable and prudent. state whether applicable UK Accounting Standards IFRS 102) have been followed, subject to any material departures disclosed and explained in the financial ststements. prepare the financial statements on the going-concern basis unless it is inappropriate lo presume that the Charity will continue in business. The tnjstees 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 Charily and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports)
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD ts HEART FOV* TI O Regulalions 2008 and the provisions of the trust deed. They are also responsible for safeguarding ihe assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order ofthe members oflhe board oftrustees and signed on their behalf by.. Nikki Tibbles Founder of Wild at Heart Foundation and trustee Date.. 20-10-25
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2025 Independent examiner's report to the Trustees of Wild At Heart Foundation (Yhe Charity.) I report lo the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2025. 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 I'lhe 2011 Act'l. 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 14515}Ibl of the 2011 Act. Page 7
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 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 lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Ststemenl of Recommended Practice issued on 1 April 2005 which is referred to in the exlanl regulations bul has been withdrawn. l understand that this has been done in order for the accounts lo 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. l confirm that no mallers have Come lo my attention in connection with the examination giving me Cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf 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 lo 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 slate to the Charity's Trustees those mallers l 8m required to stale to them in an Independent examiner's report and for no other PUfF)ose. To the fullest extent pemitted by law, I do not accept or assume responsibility to anyone other th8n the Charity and the Charity's Trustees as a ix)dy, for my work or for this report. 81gNd by.. Signed-. Dated.. 03-11-25 2FF383457D314CA. Joseph Lennon ACCA 1 Vincent Square, London, SW1 P 2PN Page 8
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Note Income from- Donations and legacies Other trading activities 129,529 32.018 129,529 32.018 f63,9fO 26,013 Total income 161.547 161.547 189,923 Expenditure on- Charitable activities 3,500 162,552 166,052 f82,684 Total expendlture 3.500 162.552 166.052 182,684 Ngt movgmgnt in funds 13.5001 11.0051 14.5051 7,239 Reconciliation of funds.. Totsl funds brought forward Nel movement in funds 3.500 13.500) 80.552 11.005) 84.052 14.505) 76,813 7,239 Total funds carried forward 79,547 79,547 84,052 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 9
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION BALANCE SHEET AS AT 30 JUNE 2025 2025 2024 Note Fixed assets Tangible assets Investments 10 39,431 40,236 39.432 40,237 Current assets Debtors Cash al bank and in hand 12 72,519 13,632 73, 792 25,595 86,151 99,387 Current liabilities Creditors.. amounts falling due within one year 13 146.0351 (55,572J Net Current assets 40.116 43,815 Total assets less current liabilities 79,548 84,052 Net assets excluding pension asset 79.548 84,052 Total net assets 79.548 84,052 Charity funds Reslricled funds Unreslricled funds 14 14 3,500 80,552 79.548 Total funds 79,548 84,052 The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by= DottuSlgNd by.. Nikki Tibbles ITrusleel Dale.. 20-10-25 The notes on pages 11 to 23 form part of these financial statements. Page 10
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 General information Wild al 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. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 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 fairf view. This departure has involved following the Charities SORP IFRS 1021 published on 16 July 2014 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practi 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 staled in the relevant accounting policy. 2.2 Income Al income is recognised once the Charity has entitlement to the income, il 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, tts 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 lo 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 allributable lo a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not allributable lo 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. Expenditure on charitable activities is incurred on direcuy undertaking the activities which further the Charity's objectives, as well as any associated support costs. Al expenditure is inclusive of irrecoverable VAT. Page11
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies l¢ontinuedl 2.4 Tangible fixed assets and depreciation Tangible fixed assets costing £250 or more are capilalised 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 al cost. After recognition, under the cost model, tsngible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurred lo bring a tangible fixed asset into ils 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 followng basis.. Computer equipment Other fixed assets 33°/0 over 50 years 2.5 Investments Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured al fair value at the Balance sheet date, unless the value cannot be measured reliably in which case il is measured al cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl on investments, in the Slalement of financial aclivilies. Investments in subsidiaries are valued at cost less provision for impaimienl. 2.6 Debtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 2.7 Cash at bank and in hand Cash at bank and in hand includes cash and short-lerm 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. 2.8 Liabilities and provisions Liabilities are recognised when there is an obligation al the Balance sheet dale 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 lo sellle the debt or the amount il has reiVed as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where the effect of the lime 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 lo the liability- The unwinding of the discount is rewgnised in the Slalement of financial activities as a finance cost. Page 12
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies l¢ontinuedl 2.9 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualrfy as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their settlement value with the exptIon of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.10 Pensions The Charity contributes lo a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 2.11 Fund accounting General funds are unreslricled 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. Page 13
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Income from donations and legacies Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Donations Donations 129,529 129,529 156,410 Subtotal detalled dlsclosure 129,529 129,529 156,410 Grants 7,500 129,529 129,529 f63,910 Total 2024 7,500 156,410 163,910 Income from other trading activities Income from fundraising events Unrestricted funds 2025 Total funds 2025 Total funds 2024 Fundraising 32,018 32,018 26,013 Total 2024 26,013 26,013 Page 14
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Analysis of expenditure on charitable activities Summary by fund type Restricted Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Charitsble activities 3,500 162,552 166,052 182,684 Total 2024 4,000 178,684 782,684 Analysis of expenditure by activities Activities undertaken directly 2025 Support costs Total funds 2025 Total funds 2024 2025 Charitable activities 107,516 58,536 166,052 f82,684 Total 2024 148,909 33,775 182,684 Analysis of direct costs Charitable activities 2025 Total funds 2025 Total funds 2024 Staff costs Adoption & dog transport Other direct costs 53,192 53,192 81,496 5,If9 62,294 54,324 54,324 107,516 107,516 148,909 Total 2024 148,909 148,909 Page 15
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Analysis of expenditure by activities (continued) Analysis of support costs Charitable activities 2025 Total funds 2025 Total funds 2024 Legal & professional fees Advertising & marketing Travel & subsistence 20,942 2,322 318 20,942 2,322 318 19,752 5,341 1,015 1,198 2,813 210 3,722 Rent & insurance costs Telephone, fax & computer costs Sundry expenses Bank fees 950 2,343 162 2,982 27,424 288 805 950 162 2,982 27,424 288 805 other direct costs Printing, postage & stationery Depreciation Governance costs 886 30 58,536 58,536 33,775 Total 2024 33, 775 33, 775 Independent examlner's remuneratlon 2025 2024 Fees payable lo the Charills independent examiner for the independent examination of the Charity's annual accounts 3,600 3,600 Page 16
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 staff Costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes 50,987 878 1,327 78,090 1,411 1,995 53,192 81,496 The average number of persons employed by the Charity during the year was as follows= 2025 No. 2024 No. Average No employee received remuneration amounting to more than £60,000 in either year. Trustees. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2024- £NIL). During the year ended 30 June 2025, no Trustee expenses have been incurred (2024 - £NIL). Page 17
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 10. Tangible fixed assets Computer equipment Other fixed assets Total Cost or valuatlon At 1 July 2024 9,459 40.236 49.695 At 30 June 2025 9,459 40,236 49,695 Depreciation At 1 July 2024 Charge for the year 9,459 9.459 805 805 At 30 June 2025 9,459 805 10.264 Net book value At 30 June 2025 39.431 39.431 At 30 June 2024 40,236 40,236 Page 18
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 11. Fixed asset investments Investments subsidiary companies Cost or valuatlon At 1 July 2024 At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024 Prlnclpal subsldlarles The following was a subsidiary undertaking of the Charity.. Name Company number Reglstered offlce or prlnclpal Prlnclpal actlvlty place of buslness Wild At Heart Foundation Trading Limited 10178756 1 Vincent Square, London, SW1 P Trading Subsidiary 2PN Class of shares Holdlng Included In consolldatlon Ordinary The financial results of the subsidiary for the year were.. Name Income Expendlture Profltl(Loss) I Surplusl (Deflcltl for the year Net assets Wild At Heart Foundation Trading Limited 12.617 119.725) {7.108) 164.633) Page 19
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 12. Debtors 2025 2024 Due within one year Trade debtors Amounts owed bygroup undertakings Prepayments and accrued income 4,157 68,087 275 21,059 50,661 2,072 72,519 73, 792 13. Creditors.. Amounts falling due within one year 2025 2024 Trade creditors other laxalion and social security Pension fund loan payable Other creditors Accruals and deferred income 3,010 837 12, 710 292 38,896 3,000 390 38,896 3,576 46,035 55,572 Page 20
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 14. statement offunds statement of funds - current year Balance at 30 June 2025 Balance at 1 July 2024 Income Expenditure Unrestricted funds General Funds 80,552 161.548 1162,5521 79.548 Restrlcted funds Restricted Funds- all funds 3,500 (3,5001 Totsl of funds 84,052 161.548 1166,0521 79.548 Statement offunds- prioryear Balance al 30 June 2024 Balance at l July 2023 Income Expenditure Unrestricted funds General Funds 76,813 182,423 (178,684) 80,552 Restricted funds Reslricled Funds - all funds 7,500 (4,(lOOJ 3,500 Total of funds 76,813 189,923 (182,684) 84,052 Page 21
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 15. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted funds 2025 Total funds 2025 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 39,431 39.431 86,150 146,0351 86.150 146,0351 Total 79,547 79.547 Analysis of net assets between funds - prior year Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 40,236 40,236 3,500 95,887 (55,572) 99,387 (55,572) Totsl 3,500 80,552 84,052 16. Penslon commltments The group contributes lo 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 lo the fund and amounted lo £1,327 12024 £1,995) of which £292 12024 - £3901 were payable lo the fund at the balance sheet dale and are included in creditors. Page 22
Docusign EnvelopÈ ID." 6FA847C&8457469E-gAEO-694893DD32E8 WILD AT HEART FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 17. Related party transactions The charity has a trading subsidiary Company called Wild al Heart Foundation Trading Ltd. This company donated profits of £Nil12024'. £Nill to the charity. The charity was owed £68,08712024.' £50,661) as at the year end. Page 23