## |||Page| |---|---|---| |Reference and Administrative|Details|| |Report ofthe Trustees||2-7| |Independent
Auditors'
Report||8-9| |Consolidated
Statement of Financial Activities||10| |Balance Sheets||| |Consolidated
Statement ofCash flows||12| |Principal Accounting
Policies||13-15| |Notes ofthe Financial Statements||16-24| |Charity Number|Charity Number|1171144|| |---|---|---|---| |Company|Number|10238727|| |Registered|Office|Granite Fort|| |||Yaverland
Seafront|| |||Sandown|| |||Isle ofWight|| |||PO36 SOB|| |Trustees||Dr CP Sturgess|(Chairman)| |||Miss C Corney|| |||Mr N Cummings|| |||Mrs A R Fishwick|| |||Mr C G Packham|| |||Mr A Wilson|| |Auditors||Bright Brown Ltd|| |||Exchange House|| |||Newport|| |||Isle ofWight|| |||PO30 5BZ|| |Accountants||Moore (South) LLP|| |||9St John's Place|| |||Newport|| |||Isle ofWight|| |||PO30 1LH|| |Bankers||NatWest Bank Pic|| |||107StJames Street|| |||Newport|| |||Isle ofWight|| |||PO30 1UT|| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Total|Total| |---|---|---|---|---|---| |||Unrestricted|Restricted|Funds|Funds| |||Funds|Funds|2021|2020| ||Note|E|E|E|E| |INCOME AND ENDOWMENTS|FROM:||||| |Donations
and legacies|3|220,761|10,060|230,821|249,891| |Other trading
activities|4&7|206,833||206,833|386,172| |Charitable
activities|5|726,479||726,479|942,896| |Finance income||41||41|150| |Other income||628,104||628,104|| |TOTAL INCONIE||1,782,218|10,060|1,792,278|1,579,109| |EXPENDITURE ON:|||||| |Raising funds
Other trading
activities|8
7&8|49,590
206,503||49,590
206,503|80,612
368,009| |Charitable
activities|8|886,520|2,751|889,271|1,014,548| |TOTAL EXPENDITURE||1,142,613|2,751|1,145,364|1,463,169| |NET INCOME/(EXPENDITURE)||639,605|7,309|646,914|115,940| |Transfers
between funds|18&19|639|(639)||| |NET MOVEMENT
IN FUNDS||640,244|6,670|646,914|115,940| |RECONCILIATION
OF FUNDS|||||| |Fund balances
brought forward at 1 February 2020||306,355|484|306,839|190,899| |Fund balances carried forward at 31 January 2021||946,599|7,154|953,753|306,839| ## |AS AT 31 JANUARY 2|021||||| |---|---|---|---|---|---| |||Consolidated||Wildheart|Trust| ||Note|2021
f|2020|2021
6|2020
6| |FIXEDASSETS|||||| |Tangible assets|12|467,865|535,965|465,362|532,780| |CURRENT ASSETS|||||| |Stocks||29,082|57,735|16,466|16,416| |Debtors|13|237,740|32,436|239,188|51,666| |Investments|14|||100|100| |Cash at bank and in hand||632,032|68,290|617,546|64,587| |||898,854|158,461|873,300|132,769| |CREDITORS Amounts|falling due||||| |within one year|16|(126,075)|(211,486)|(122,749) (207,010)|| |NET CURRENT ASSETS/(LIABILITIES)||772,779|(53,025)|750,551|(74,241)| |TOTAL ASSETSLESS|CURRENT LIABILITIES|1,240,644|482,940|1,215,913|458,539| |CREDITORS: amounts|falling due after||||| |more than one year|17|(286,891)|(176,101)|(286,891) (176,101)|| |TOTAL NET ASSETS||953,753|306,839|929,022|282,438| |FUNDS|||||| |Restricted funds|18|7,154|484|7,154|484| |Other unrestricted
funds|19|946,599|306,355|921,868|281,954| |||953,753|306,839|929,022|282,438| ## ||||2021|2020| |---|---|---|---|---| ||||E|E| |Cashf low from operating|activities|||| |Net cash flow from operations||See Below|497,103|185,245| |Interest paid|||(13,976)|(10,305)| |Total cash flow from operating||activities|483,127|174,940| |Cashflow from investing|activities|||| |Purchase of property,
plant|and equipment||(4,833)|(398,831)| |Proceeds from sale ofequipment|||19,440|| |Interest received|||41|| |Total cash flow on investing
activities|||14,648|(398,831)| |Cash from financing
activities||||| |Proceeds of borrowing|||145,000|150,000| |Repayments
of borrowing|||(9,358)|(10,783)| |Proceeds from finance lease arrangements||||69,471| |Repayment
offinance lease obligations|||(27,302)|(11,182)| |Net cash provided
by (used|in) financing
activities||108,340|197,506| |Net increase
in cash and|cash equivalents||606,115|(26,385)| |Cash and cash equivalents|at 1 February 2020||25,915|52,300| |Cash and cash equivalents|at 31|January 2021|632,030|25,915| |Cash and cash equivalents:||||| |Bank accounts
Overdraft|||832,032
~2|68,290
(42 375)| ||||632,030|25,915| |Reconciliation
ofincome|to net|cash flow from operations:|2021|2020| |||||E| |Net income less expenditure|||646,914|115,940| |Finance costs|||13,976|10,305| |Interest received|||(41)|| |Depreciation
charges|||47,826|42,365| |Loss on disposal of plant and equipment|||5,670|| |(Increase)/decrease
in stocks|||28,653|(6,974)| |(Increase)/decrease
in debtors|||(205,265)|(22,049)| |Increase/(decrease)
in creditors|||(40,630)|45,658| |Net cash inflow from operations|||497,103|185,245| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |1.
COMPARATIVE
STATEMENT OF FINANCIAL ACTIV|ITIES||| |---|---|---|---| ||||Total| |Forthe year ending 31 January 2020|Unrestricted|Restricted|Funds| ||Funds|Funds|2020| |INCOME AND ENDOWMENTS
FROM:|||| |Donations
and legacies|194,697|55,194|249,891| |Other trading activities|386,172||386,172| |Charitable
activities|942,898||942,896| |Finance income|150||150| |TOTAL INCOME|1,523,915|55,194|1,579,109| |EXPENDITURE ON:|||| |Raising funds|80,612||80,612| |Other trading
activities|368,009||368,009| |Charitable
activities|1,005,663|8,885|1,014,548| |TOTAL EXPENDITURE|1,454,284|8,885|1,463,189| |NET INCOME I (EXPENDITURE)|69,631|46,309|115,940| |Transfers
between funds|46,074|(46,074)|| |NET MOVEMENT
IN FUNDS|115,705|235|115,940| |RECONCILIATION
OF FUNDS|||| |Fund balances
brought forward at 1 February 2019|190,650|249|190,899| |Fund balances carried forward at 31 January 2020|306,355|484|306,839| |operates th|e Zoo's cafe and retail shop. The summ|ary
financial
performance
ofthe Charity|alone is:| |---|---|---|---| |||2021|2020| ||||E| |Income||1,585,445|1,192,937| |Expenditure||~938861|(~I095180| |NET INCOME||646,584|97,777| |Total funds|brought forward|282438|184661| |Total funds|carried forward|929,022|282,438| |Represented|by:||| |Restricted funds||15,931|484| |Unrestricted|funds|913091|281 954| |||929,022|282,438| ## |Unrestricted|Restricted|2021|2020| |---|---|---|---| |K|K|K|E| |220,761|10,060|230,821|249,891| |nd.|||| |by restricted|funds.||| |Unrestricted|Restricted|2021|2020| |E||E|K| |206,833||206,833|386,172| |Unrestricted|Restricted|2021|2020| |E|E|6|6| |726,479||726,479|942,896| |Unrestricted|Restricted|2021|2020| |6|6|6|| |500,000||500,000|| |74,071||74,071|| |54033||54033|| |628,104||628,104|| ## |Insurance
claims received|Insurance
claims received| |---|---| |Government|grants —JRS| |Government|grants —Local Authority| ## |premises|as the|Charity. The summary
financial
perf|ormance
ofthe subsidiary
from its published
|accounts is:| |---|---|---|---|---| ||||2021|2020| ||||6|E| |Turnover|||206,833|386,172| |Operating|costs||~206503|~368009| |Operating|Profit|I(loss)|330|18,163| ## |7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)|7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)|7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)|7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)|7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)|7.
NET INCOME FROM ACTIVITIES OF SUBSIDIARIES (cont'd)||| |---|---|---|---|---|---|---|---| |||||||2021|2020| |||||||E|E| |The net assets and||liabilities ofthe subsidiary|||were:||| |Fixed Assets||||||2,503|3,185| |Current assets||||||27,285|45,022| |Creditors: amounts||falling due within one year||||~4957|(23706)| |Total net assets||||||24,831|24,501| |Aggregate ofshare||capital and reserves||||24,831|24,501| |8.
ANALYSIS|OF EXPENDITURE||||||| |||||||2021|2020| |||||||E|| |Cost ofraising funds:|||||||| |Fundraising
costs||||||35,876|60,444| |Allocation of support||and|governance|(note 9)||13714|20168| |||||||49,590|80,612| |Costs ofother trading|||activities|||206,503|368,009| |Direct Charitable|expenditure||||||| |Staff costs||||||377,705|326,930| |Depreciation||||||47,144|41,749| |Animal costs||||||61,678|89,861| |Vet costs||||||8,785|18,071| |Adoption costs||||||1,365|1,324| |Staff training
and uniform||||||4,950|5,065| |Rent (charity proportion)||||||43,567|46,400| |Utilities||||||30,388|38,533| |Equipment
hire||||||75|11,184| |Maintenance||||||6,090|36,487| |Health
&safety||||||9,744|7,989| |Education costs||||||635|15,366| |Subcontractors||||||33,728|72,733| |Cleaning||||||10,719|36,629| |Gardening||||||3,012|5,994| |Donations
paid||||||3,770|8,290| |Allocation ofsupport||and|governance|costs (Note 9)||245916|251 943| |||||||889,271|1,014,548| ## |NOTES TO THE ACCOUNTS (CONT)
FOR THE YEAR ENDED 31JANUARY 2021|NOTES TO THE ACCOUNTS (CONT)
FOR THE YEAR ENDED 31JANUARY 2021|NOTES TO THE ACCOUNTS (CONT)
FOR THE YEAR ENDED 31JANUARY 2021|||||| |---|---|---|---|---|---|---|---| |9.
SUPPORT AND GOVERNANCE COSTS|||||||| ||||Support|Governance|2021||2020| ||||K|E|E||E| |Support costs||Basis ofallocation|||||| |Staff costs||pro-rata on expenditure|85,182||85,182||125,547| |Travel and entertaining||pro-rata on expenditure|1,383||1,383||6,249| |Printing
and postage||pro-rata on expenditure|3,365||3,365||5,001| |Telephone
and IT||pro-rata on expenditure|9,057||9,057||10,960| |Insurance||pro-rata on expenditure|14,462||14,462||12,074| |Sundry||pro-rata on expenditure|773||773||2,269| |Bank charges||pro-rata on expenditure|9,251||9,251||10,748| |Credit card charges||pro-rata on expenditure|28,420||28,420||8,832| |Loan interest||pro-rata on expenditure|11,044||11,044||6,469| |HP interest||pro-rata on expenditure|2,932||2,932||3,836| |Subscriptions||pro-rata on expenditure|3,274||3,274||2,995| |Legal and professional||pro-rata on expenditure|3,590||3,590||4,575| |Accountancy
and management||pro-rata on expenditure|28,975||28,975||32,465| |Irrecoverable
VAT||pro-rats on expenditure|39,252||39,252||26,428| |Loss on disposal ofasset||pro-rata on expenditure|5,670||5,670||| |Governance costs|||||||| |Audit &statutory
reporting||||13,000|13,000||13,000| |Governance
costs|||||||663| ||||246,630|13,000|259,630||272,111| |Support and Governance|costs|are allocated to Fundraising
and||Direct Charitable|expenditure|as|follows:| |Fundraising
costs|||13,027|687|13,714||20,168| |Direct charitable
expenditure|||233603|12313|245916||251 943| ||||246,630|13,000|259,630||272,111| |10.
OTHER COSTS - CONSOLIDATED|||||||| ||||||202'I||2020| ||||||||E| |The surplus/deficit
is stated after charging:|||||||| |Depreciation|||||47,826||42,365| |Bank loan interest payable|||||11,044||6,469| |Operating
lease rentals|||||75||11,184| |Audit services|||||6,500||6,500| |11.
EMPLOYEES - CONSOLIDATED|||||||| |Employee costs ofthe group during the year were as follows:|||||2021f||2020| |Wages and salaries|||||492,474||558,102| |Social security costs|||||29,608||34,776| |Other pension costs|||||7710||7828| ||||||529,792||600,706| |The Charity
paid remuneration|The Charity
paid remuneration|The Charity
paid remuneration|to senior management|to senior management|to senior management|personnel|personnel|personnel|ofK74,242 for|ofK74,242 for|the|year to 31 January|2021 (2020-|2021 (2020-| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |F88,611).The
Charity||and
trading||company|operates||a|combined||payroll|and|has
auto-enrolled|to meet|the| |requirements
ofemployer||pensions. The Charity|||operates||a defined contribution||||scheme, the assets of||which are|held| |separately
from those
contributions
payable|of the group
in an independently
administered
by the Charity to the fund, The amount
owing at|||||||||fund. The
the year-end||pension
cost charge
represents
was f1,447 (2020 —f1,458)and||| |is included
in other payables.||||||||||||||| |12.
TANGIBLE FIXEDASSETS||||||||||||||| ||||||||||Leasehold|||Fixtures &||| |GROUP
Cost:|||||||||improvements
E|||Equipment
f|Total
E|| |At 1 February 2020||||||||||510,690||114,226|624,916|| |Additions
in the year||||||||||4,468||365|4,833|| |Disposals
in the year||||||||||||~32340|~32340|| |At 31 January 2021||||||||||515,158||82,251|597,409|| |Depreciation:||||||||||||||| |At 1 February 2020||||||||||67,509||21,442|88,951|| |Charge
in the year||||||||||26,784||21,042|47,826|| |Eliminated
on disposal||||||||||||~7233|~7233|| |At 31 January 2021||||||||||94,293||35,251|129,544|| |Net book amount at 31 January 2021||||||||||420,885||47,000|467,865|| |Net book amount at 31 January 2020||||||||||443,181||92,784|535,965|| |CHARITY||||||||||||||| |Cost:||||||||||||||| |At 1 February 2020||||||||||510,690||108,125|618,815|| |Additions
in the year||||||||||4,468||365|4,833|| |Disposals
in the year||||||||||||~32340|~32340|| |At 31January 2021||||||||||515,158||76,150|591,308|| |Depreciation:||||||||||||||| |At 1 February 2020||||||||||67,509||18,526|86,035|| |Charge
in the year||||||||||26,784||20,360|47,144|| |Eliminated
on disposal||||||||||||~7233|~7233|| |At 31January 2021||||||||||94,293||31,653|125,946|| |Net book amount
at 31January 2021|||||||||420,865|||44,497|465,362|| |Net book amount at 31 January 2020|||||||||443,181|||89,599|532,780|| ## ## |||||Consolidated|Consolidated|The Wildheart|The Wildheart|Trust| |---|---|---|---|---|---|---|---|---| |||||2021|2020|2021||2020| ||||||E|K||R| |Trade|receivables|||4,754|11,001|4,754|11,001|| |Amounts
owed by subsidiary
Other receivables||||6,586|2,417|1,631
6,586|19,230
2,417|| |Prepayments
and accrued income||||226,400|19,018|226,217|19,018|| |||||237,740|32,436|239,188|51,666|| |14.|INVESTMENTS|||||||| |||||Consolidated||The Wildheart||Trust| |||||2021|2020|2021||2020| |||||E||K||K| |Shares||inrouundertaking|(costandNBV)|||100||100| ## ## |||||||Consolidated|Consolidated|The Wildheart|The Wildheart|Trust| |---|---|---|---|---|---|---|---|---|---|---| |||||||2021
E|2020
E|2021
8||2020
f| |Carrying|amount|offinancial||assets||||||| |Debt instruments||measured|at|amortised|cost|636,784|36,916|623,929|52,433|| |Carrying|amount|offinancial||liabilities||||||| |Measured|at amortised
cost|||||387,374|332,604|384,048|328,128|| ## |16.
CREDIT|ORS: A|MOUNTS
FALLING DUE|WITHIN ONE YEAR|WITHIN ONE YEAR||| |---|---|---|---|---|---|---| ||||Consolidated||The Wlldheart
Trust|| ||||2021
E|2020
E|2021
f|2020
E| |Bank loans and overdrafts|||23,781|62,745|23,781|62,745| |Other taxation|and social security||8,279|10,780|8,279|10,780| |Trade creditors|||43,758|56,772|42,232|54,096| |Other payables|||4,213|34,537|4,213|34,537| |Hire purchase|payable||10,466|16,325|10,466|16,325| |Accruals and deferred||income|35,578|30,327|33,778|28,527| ||||126,075|211,486|122,749|207,010| ## ## ## |17.|CREDITORS: AMOUNTS
F|ALLING DUE AFTER MORE THAN ONE YEAR|ALLING DUE AFTER MORE THAN ONE YEAR||| |---|---|---|---|---|---| |||Consolidated||The Wildheart Trust|| |||2021
f|2020
f|2021|2020| |Bank|loans|266,370|134,137|266,370|134,137| |Hire|purchase|20,521|41,964|20,521|41,964| |||286,891|176,101|286,891|176,101| ## |18.
RESTRI|CTED FUNDS|||||| |---|---|---|---|---|---|---| ||||||Transfers|Balance| |||Balance at|||(to)/from|at| |||1/2/2020
f|Income
f|Expenditure
f|unrestricted
f|31/1/2021| |Lion appeal|||639||(639)|| |Bigcat enrichment||484|213|(136)||561| |Lifeline for Lynx|||8,363|(1,912)||6,451| |Aviary fund|||845|(703)||142| |Total restricted|funds|484|10,060|(2,751)|(639)|7,154| |Comparative||||||| ||||||Transfers|Balance| |||Balance at|||to|at| |||1/2/2019
f|Income
f|Expenditure
f|unrestricted
f|31/1/2020
f| |Lion appeal||249|29,710|740|(30,699)|| |Caf0 renovation|||19,000||(19,000)|| |Fort project|||6,000|(9,625)|3,625|| |Bigcat enrichment|||484|||484| |Total restricted|funds|249|55,194|(8,885)|(46,074)|484| ## ## |Consolidated|||||Transfers|| |---|---|---|---|---|---|---| |||Balance at|||from|Balance at| |||1/2/2020|Income|Expenditure|restricted|31/1/2021| |||E|E|E|E|E| |General fund||306,355|1,782,218|(1,142,613)|639|946,599| |Comparative||||||| |Consolidated||||||| ||||||Transfers|Balance| |||Balance at|||from|at| |||1/2/201 9|Income|Expenditure|restricted|31/1/2020| |||K|E|E|E|E| |General fund||190,650|1,523,915|(1,454,284)|46,074|306,355| |20.
ANALYSIS OF GROUP NET||ASSETS BYFUND||||| ||||Unrestricted|Restricted|Total|Total| ||||Funds|Funds|2021|2020| |Group balances|||E||6|E| |Fixed assets|||467,865||467,865|535,965| |Current assets|||266,822||266,822|90,171| |Cash at bank|||624,878|7,154|632,032|68,290| |Creditors due in 1 year|||(126,075)||(126,075)|(211,486)| |Creditors due in more than|1 year||(286,891)||(286,891)|(176,101)| ||||946,599|7,154|953.753|306,839| ## |At the reporting date, the Trust had the fo
leases, which fall due as follows:|llowing
minimum
future le|ase co|mmitments|under non-cancella|ble
op| |---|---|---|---|---|---| |||2021||2020|| ||Land 8|||Land &|| ||Buildings||Other|buildings|Other| ||E||E|E|| |Within one year
Between two and five years|68,000
272,000||2,316
5,409|68,000
272,000|8,353
2,316| |In over five years|6,256,000|||6,324,000|| ||6,596,000||7,725|6,664,000|10,669| ##