Ct)mpwy Mo.. 102387ZI REGISTERED CHARiri ENGLAND AND WALES NO. 1171144 THE WILDHEART TRUST ICorry>any Llmlt•d by Guarante•) REPORT AND ACCOUNT8 FOR THE YEAR ENDED 31 DECEMBER 2023
THE INILDHEART TRUST CONTENTS FOR THE YEAR ENDED 31 DECEMBER 21Q3 and Admthknlretfvè D8t R•port ollh• T1•86 Ind•Fthé•nt AthJttig' Report 9-10 conlolhju St8tem•nt of Flnarthl Adfv 11 12 Const4klot•J Stat8rMnl of Coth1kn1 13 Inc*1 A¢Munlry 14-18 Not•8 of Ihe Fknanthl Stat•ments 17-28
THE WDEAftT TRUST REFERENCE APII AMINISTIiATIVE DAlLs FOR THE YEAR E14DÈD 31 DECEklBER 2023 ClIty Numb•Y Company Numb•T R•gl•t•r•d Offlc• 1171144 10238727 Grnnlts F¢Jrt YavedaThJ lale olwyhl P036 8QB Trust•e• IAr N CUfi 115 J Bool Mr M rler M5HEKK M6VAHw Mr kl 4abb•n AudltoY¥ BrtgrtBrTh Ltd Exchange N•wpyl l&e ofww IS(th} LLP g SI JDhn'i Pkn• eofww P0301L Bank•r¥ N8tWggt Bank Pk 107 St Ja15 SIFo•t NvpJrt l$h ol Wight P030 1UT
THE WLDHEARTTRUST REPORT OF THE TRUSTEES AND STRA7ECI¢ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 tNslees present thelr rep%t ANJ slaterwts th8 Group, Indudos fv cowhdal8d p06MkJn ol Th& Wltheart Trw( wtth 5ts ovThd Ir•JNvJ Sary The kIhaalI TnJ8t k)r the yvar vJrhod 31 ember 2023. T financial 8tat81noni6 FryJ8nd Ihe xcwrtlng pdus sgt Ihe Prhc5p AGrounllrvJ POliGs, aNI cOrnY with Ihe chafity'8 &M9 dLownrt tho Cornpanies A¢1 20(K and Ac(xJunlknp and Reportln9 by crtles. Staleffwt of Recomnw¢J8d PTXtK ISORPI to charitè6 prepaFlThJ thelr accok In accordance th the Flnancsal Rewrtirwj S¢andd th8 UK anrl Repubk ofirew IFRS 1021 Is$u•d In Odthr 2019. Obh¢ll¥ and l¢tI18 Tho TIu8t 1$ dedic8ted to r•8¥$lrKJ b w¢J5. Th05• Fyirripalty kn rnak• 8 moaniwknl on Ihg he8Mh of tho n8tUTal world whlk? brlndnq ar to orthal as a r46th L human xtivibe5. The Tnt the Wihyheart Iml Santhiry and pde8 gown ts tt• alm6. Th• ¢harlty• obl•tl8 w•: To adv8n¢4 thnim %lIar• aTrJ by wovhJSrvJ •xwy 6tandards anlmal heakn w belrg wlthkn th• lfvhg ty rnnlrlljulkng towwd colatw4kn breed atsj ty provld n¢Au8ry fef r8aMd. confiscaled. or anknna that are kn nB•J Lrf care otlenlkJn', To lh• •thJcth olth• In•nIrn wdlor• corwvthn. In pwkthi by F•hii ol n8110n lTrlernotkng1 IBW96 8ThJ ty d•14 hw wlh Irrg SOn for èn Und0tstsTrJi ol the n•tw4 Wfrfkl.. To alvng •rooIOI prolocn, VIrOnmnI¥ to 8nBUf8 th8 Int8wty of ex.silu FwuLqOon8, ThJ ty e<mlritrMJUnA expothe gnd to •ff•clh IrtU SerVat F¥qacto'. and Ind lo lurthw enhance anirnal mww8mont. Ilw rn$ul$ of sh r08•wth to bl Iléèty dsseThnat8d to lh• K8nlfflc 8nd 8nlmo1 con#aNolknn wwkls. Publlc b•n•fft 8t•t•m•nt Thfrtwst••s hèv• paKI due regard IuguhJanc• In decatr¥Jlwl•th*l•sth• ¢horly ¥hould uTrJ8rtakè wllh rtgard lo b•n•fft. Ourfwdbm•nW gobh can b• dlo•d ktr) Ihf•• mokn wou.. l. Sancluwy, focth cffj rnsoA and a beat lrfe lorour ar4m•ls•nd dthor a vknlb)r 2. On Ihe1g1o d WWI, •evJr• D home for n•lho ip8daB briThJ thg top)tsi tr) knvg •nd yot•tl 3. In theYKrld. w• cr881• ksln9 Ct•rya th8t and$•pIM wd h¢+ rknl hBbial tslhvv18 to BwJrMt lun¢lk)na aThrnal populalkn8.
THEWILDHEART TRUST RÉPORT OF THE TRUSTEES AND STRATEGIC REPORT FOR THE YEAR ENDEO 31 DECEMBER 2023 Publ1¢ b•n ¥¢•t•m•nt Icon¢...) AnlmBIw8lfare lop ofow agenda we ar8commrfl•Jtowtr4Trthng a saefoTpv8r hcffi• knr r88cued8xotic aTrimakn. 0r team pmld¢s hollsl¢. begpct t lalkned b e8¢h ir¥JNkJual. From the and mainlenanG0 Stsff to ontsn81 rarerswKlvoKJntser8. epLh 18am m6mbermak¢s 8 voIu8d trOnt0the lid exper ofour8nimal Telen12. The50 ann•15 then •rl ao Its a sr•)tNght on •Thlm cvudty 8muThJ the woth, )ice to th that have I. Atthe S¢tUary Ouranimal wtyk ts)nUrtd yco In 2023, th&Arrlval of Soth Toph, 2 IhRtW8r8 181 trallthod out of W wllh evdhi olh8v% arttl d•8tkned for 8n unknown 18te in Rus81u. WheTr hèfc•Fled al Ihe 86lam& dgr, con(liluF in Ihe transptyt had baon 80 bad thal one iyer was found d&ad. Tha, Softl arnl Ttyh w8rg reBOJ8d to the satury whwe W h8¥è SOtW d Tal thtrr0rws oftho Iltsg8lwMthkfa tF•O8 IkS to th 8kny being red on BBC'8 Th CTr Shw to on 918 m•kxh6. In 8Upp of Anjmth, rohab4itotk). ¢onlh)u• kn Irr¢)mve h8bttai$ homes. Inclthj Felwb'BhrngnlB ol ext)skTh to primat•s. l•mi. •nd r•ptih In B¢bJllth, t• W8kuMd& 8ecoThJ BIAZA ttctrndlled Imel Irairwr, bKornkng the UK's onty c0lkn1n to have such traners in F48c•. trj ¢gr• [gram¢S s1 bvnch 4 ngw bgsFoka physthapy yTr3rwnmo lor the anhnats. Our vhlk)r8 were obl8 lo tske p8rt In ts knl F(US kntivjl IFC5 On Corwvo¥Dn Sok7nool whh broughl togolher Wing organi8atiDTr8 from the UK, to slvjwcaie pl•m8 tha 14clny how seienc anrl beha¥ur81 charwJe ¢n hdp to tn. Nml entry wuro $u$pendo0 8knY ¢8}VY lor 811, inGludlng 200 IKkgts di$wninot¢d tr¢¢ to the l$nds rn1 dodvantsgad fammies. The IIOO v¢sloTS Ih81 &ItBndod wero abk• to wilh o¥or 30 inlgFacIiv• 6tall$ pul Icylhw with Wknesler SGlenGè Centre, m8aningAIl b8h&vh)ural change was shthvcased kn the Sanctuary by ow tralti of Ihe calé to 100% pL•nl bajed. boccining the first OIAZA mombur t4 hllyo o ¥vgan eofé. o Iraft•rt %ttkh tJ)thTro•d w v61011 r¢•ptionS of locrfl and iti fDkn ¢M•rV•t. lli• mty•V1•Ity1w4s•fv1. a m8thed Incre W• InvMl•d h•ovlly In $u•taknablty m¢BsuiM, a LoCas• orant 01 £3,740 to hèlp knwrov• IheFn)al elfick•TrGy ol Qur buildlng8 8nd w• ins1•d w•k. Cmjr groon loam ov•ththuknd th• wwi49tlon• proc•thJr•• And ocè8••1, r•oudNJ our c•rt<fi acN•vthi ¥ Gc4Y ID the Grwn Inwad Awwth. On I1¥1• of Iwght 2023 law 8 SnInt thcr8a8• In ThaUv8 Spth Conw W• thveknpod the 0re?h lor thèWhrtg-Td E4gkn prol4¢t. Ir1& 9Miom Fcrf•sty trj ¢nok4e u810 deF traoOFeO8 se8s)nB to every School on the l¥knd. WO S•CW8d fundlrvJ gnd fjupprxtfr the TnJs18 lo devekp Ihe18landB fir51 whtttrcl&d cra5hAvc, ¥el offk4alty ryen Sn 2024. ThrJ faullty 418UPP)rt tho bFeed¥vJ aA rdea¥• of Whrt• CLd Crnyfi$h Into Ihe around H•ny&hh. W8 hlp8d to Shw th• R•d S91 &rat•gylor th•18l•AI und&rtfy)k fi•trJ nkY4hylw kn AlOAn. W8 launched the UK'6 fv8t dalty ol E.GoI Iwol8 In tho soa ur¥a Cun9 odp now la¢hnokngth. Thvj tetkn¢ltrJy ollM us to obtsln sarro day of pdluoon iThJkatyrs, hdping ks Infor cffj tho heallh ol S¥fvSw+n Bay, moosuro impxt of rnrtVJalI wolks by waler C¥ryani Dnd dthero huo8dat8$ei Iw ¢•h&blo oryths&th)n8 to mak8 inforrnod de¢lskn$ kn the Bay area. Ourwork conlrnued the Beaw51eety gtwp 8g8kn Nottw Er wh IIB k) 98v6 the Reddish Buif Moth from èxtirttKM in tho UK. th¢ frst ofth& s¢8 in ev8r&l ye&r$ the Iield mfmrtodng 8¢B810. Tu help connect ¢iur communille$ wh wildnfe, we (levekw rnany tb$ anEI aclivknos thal T858d awar8n8BS of kx81 BPOCW to eV•ry grO.{rOM rw rnums batrf"8S to scchren. teewets and&Julb. Such¢k$ irt1j0d 91 rnUm4 tpJer lew, hoY tb8 and Mhjoy o¢w• tood 6bJ.
THE WLDHEART TRUST REPORT OF THE TRVSTEES AND STRATEGIC REPORT ICOPffj FOR THE YEAR ENOED 31 OECEM8ER2023 OW8lde Ihis. workJ closely wh Abiky Dr>% 4 yo@ Pacykn to ac86 fcf ls18c8 dogs t0 ours. Wo cont• to albw frwcarwaEco8s andact ¥th8 bas•fr¥&£Lqlhwhg &JdtheB. agrDupW up * WFOrtvklrw8ble adult•. Vlslts by unHomi orwps Irueased, of trn bodge ol & con8eNthJn weokend to over 1000 gubJ08 ond bro$. In th• Wprfd Gbb8lly, w objocfve lo •nd •wa8 boknlwed bythè IIng oltha ltrstWThJ se91 DBY by Ihe chailly on IAAr¢h 18th The obiecll¥& ol WO Sérv81 Day k to rd#è Awén•8$ ol tho Still&gal ycth$$ ol L¥0$$ brèthJ of ex0 cel$, ILke aLl, dowt Cats lo prtyjucfj hytrlts. Ilke th• Savanr•h ¢&t. l& hs tr61 yts•r, th8 ¢amp3hJn saw huge success, bdrvJ 8UpWt by 30 oryanisalknns, ghjbal online J18ce ol 1.7 mimion. This earn saw u8 prt¥ortt it the UK'$ Iwgesi slm81 118[• conference kn Blrnlrvtham (p/o FJ&W 511PPOrt frr)m DEFRA and Inr8Onal Cat Cwe lo athhesG the T5 b5 spl lo lDue in 24, wilh new w08troam9 frm) DEFRA looklng to galhgr w¥ence of thg wl•ro ol cal hytx¥lvJa)n thal ll he f0m) antl Innuènts W• tonllnued ¢1 5UPP¢¥t crf consèrv8lk>n or81 INMdC#i-C, wNch work$ kn Indk k) SOCLn & home lor ¥vlkl Tlows, ttnl th• Madogaar Founa Fkffa in tho r•htsre¥ts k)r numwou$ endvyrl sp¢6&8. Educati Edu¢8lbn runB Ilk8 ¥ 011 of otw• 0j IB inp11t IOF ¢>1 gur ot4éetfvos. W• axpand•d c4Jr•dLtt1ionaldèpim kn 2023 and tsk•d hard wl¢h partn>rt &8 Ihe 01wh1 ¢¢un¢ll lo &Mp•nd lh¥ adUeal)naI r88thto gjl s•¢lws oflh• comwnfty. Thb $uwL al¢1he wger dep&nment, 8w our school 1&1 fiqw•s retwn to prfrpanth¢ kv¢ls and our Urb and bklhday booklryj PArtph Increuo by 2CrfJ) indi¥thth. Th• •dwAkn"on d•p•rtm•nl ur•d h•rd lo d•Jfv•r th• FOCAS l•slr4al •nrl develop•d o#w ?vch • yne 8chooUng and ccmor¥ation thbs, are reqar f•aturns on Iha e(kKlK>n calorlai. The outdoor8P8M 1$ wmryto $upport n&urn•t•••d kgrnlig. c4rlr•d IKEA Gnw Room, w 8hJwc8A•a t Innovalbn6 In arisw to froj sknrtW8. Howevef, th dgpartmgnt'• $u¢¢w h• tr4•mal wc• 8••k fundkno lo •kJp a branOW cone•NAllon •thK81ion &tr• to 1rt8fft thè d•wlmnt ran e01th tr) del¥w ar SLPWt th8 conwNny. VOlnI••r¥ 2023 saw ¥t 50% Increase In our pLqy•l • part 6ucco16 In am aJp8cls ol li¥ operaloThs from mthlenarK• 10 IralIJ and Gwt Expoth9, •rf9 all OUT ¥Asltor8 hwj knspirationd ¢Jay ¢Mt. The Boanl ¥yJkl kn to exp• it8 gr4ltude IDr Ihtii ywt ol tlmt and rgy.
ThE WILDMEART TRUST REPORT OF THE TRUSTEES AND STRATEGIC REPORT IcoKn FOR THE YEAR ENDED 31 DECEIIBER 202J The TNSt lrturred a d•lldt¢nunrearf¢t8dlthds IntheYrO1£l19,481I2o22-E14I,718}. Tho Curr p8Fknd knckJd8d lega¢y d¢natkns of£67,STI12tr22-£s.rA)21 The aL%o to m¢et the knan Mpayment8 on bk kndlixi incWlng CBILS loan. Th• n•t a$ts th•r•lor¢ d•crg8s•d from £1,186.258 1¢¢ £1,081033 r•$1 funds on prolBcts and wpp8als Incre881ng from £4,450 to £19.71. The Trus1 a180 knvgst8d £105,70312022- E357.7531 Dn fix8d 8XP8nthiur8- palty In r8spect ola donated hollday chBlet, whch was t durfrvJ theyear. £20.LI)O In rn8pecl ol &¥panel r¥J &wovamants lo Ihe I1168, pAIé &ThJ ILIIth. Thg ¢hBrfty'$ clB IradirvJ subsary, Thg WlbJho8rt Tnsw Tr8dlrMJ Llmw. neral•d kn Ihe perLKI of £38.00012022 - £14.9271 fdlythg an YKreaso in café and r•tail 6al8s and otsr In8 lo £4M,341 12022 . £425,792). Tho •urF4 bo•Th trwv4forrgd to lh• ch. M•JN rf•ks laclnH th• Tnmt Tho on-9Dlng cort•rn lor Trugl kn tlk• ¢ost4.lkng crisks and Its •ffocts on touri. l•rry lo th• Islorn unfavwratAo to •¥ef broader 88Ctorn of Sc¢ and a shrfnklng pool ol wtentlal Y)r8 10 th6 SanctU8ry. Bal&n¢lrvJ th? Tru6t'8 COMMITr1 lo wovth an 8th rKrea1kn81 •xperbnc+ wme vomak4ng aMonlabb 15 challèngino. Valut ftsr rIèY and imwovir¥J the vsor exp8llen(• remoins a key lac1 lo en$ur¢ we rgrnwn r11? to •xlornBI pi•s$uTe6. To Ihal wd, Bigr¥fic8nt now plarmdloi cornw yoarb, $uch thè naw be ladllty, thll k••p th• Mn¢luary vlsrt lrnsh. and •Muro w• attTXt both and lourtsts aNk•. The ham w• dgdlcobj lo Ihal w• prryklo • qwlty oxwknnc• wllh standErfs 1hrO¥I. AiifaEtlTrJ 4nd I91n1 Orthatknn r9rnw • chalenge. pprtkJJlwty knciea&ed CK¥BIB of nultng fr¢m Ihè malnl8nd. Althw remotè dc•g h Io 880 the8¢ presiwes, kèy posllh)M such as 114diiiy ¥iid ryi¥iK¥bii¥ t¥rii#iii t7 lu fil williiti twtlg¥t. Wtr ¥1¥ witsLk>¥o (rf Ili¥ offol mpoe bgnefb d a doslr•bk worklw 0ortMl kn ord•r to FKtsIUon wr8+1 In lh• •mpYrfn1 m•kot and hwrfg oddgd Iwthor YO9 Incgnlvaj jwh 81 hoafth knsivorKe lo supp)rt th. Wmh IrIng 11•1•. w• fOr•t u gr¥al¥F ¥L¥UtlThy Df nlmits ttrJ and kapt Sn Uplmty purety for hJm) •nt•rtthmwt. w•thm• thbs Ihat tho Tiusl asyl hs work $houlY rx>l 5ulfer Irom a dowfilLun kn wpwt rf wwure Ihat we cornrnunict¢ our , 89 8 r8$cw rIbIltkJft crbtro, •ffrtbv•ty toth kn ow VluT udl•rK• gfKI wpjer Mxkj. As th• Trusl grm Its tanyagrrm, tt maybe •MY•exw)8ed and to b6kng largY thowrltss. Howovw, aro mMled to wr ¥lslon fcff • Myrkl tree to thr• p•opbb proledwwk w• tsndèrslartl thBt chafigg L8 not •IlY ws n••d lo bu roslleTrx to d••1 wilh oppsabh. Tho rl8k r•9l$l•r conlnum lo b• upY•t•d •NI a of rrfk• dw•ky•d lo •Mw• ip•ndB ar• mapwd oul tsckh the areas olcNmNng knfraotll In • 8Wtafjnatle w•y. R•a•m polky Th• Chariiy had kvwe9tr8o re8eThs at Ihe of the perknd of £1,062,32712022- tI.181.8081. Srnal luveiB of rgwN•s werB r8Btrlded on appath and *p8¢afic pry4eclso1£19.70612022. £4.4501.
THE WILDHEART TRUST REPORT OF THE TRUSTEES AND STRATEGK REPORT ICOIIT) FOR THE YEAR ENDED 31 DÈGEMBER 2023 R•80p4•• pollcy (cont ...) Byng a rtbtw Mw¢hJrlty. ond beeTh Impe¢led tylhe p8rthml¢. reJer¥eo have t•eIhIe. hlrwte68 and manag8m6nt mId to buAd r8&•$ Irom rw8tK)ns to pmmde for the sèasonal IkKIalW)S and In parlicular to fund cash fkfvv ovèr tTr• qeter wxtsr riod. We art rth¥ devdctyr& 8 10Th8 8ouivaf8nl to s mcnlh?. OTao tts 01 £7S.000 pw menth- £450.0. Charltrf8free fe8eMs arrtsjntsd k) z1.787[2022. £350.8621. Free rBservo6 ¢J&lkn8d a8 unrnstrthd ftMd8 leB8 Ihè sum offunds tted up h flxthy ts. the trJtrentyearfs payMts of ts Gownwnl bwod CBL. Th18 Is wrTentty166$ than the ro$8rv• fwd m8ntkieé 8t)¥e. d8clna h free reB8fv86 btyi (Ju8 10 8pendin9 on rd a$88ts. det repayrrL We ccffltwiue lo b)k al wayB In Gdn rtsep¥os, Mt Ihv¢ugh da to4Jy Dperalbns. but qL80 thfwh¥Fthsof5hp. gfting and dN¥s¢$tk)n ol Irm• 8trefm& Fulurn d•v•lopm•nt• 2024 18 to bo anothw •trw yw 01 •ver rry• to Inlluort4 cn98 kn Ino whh our obiacll¥o8. At the Sancbjary, wa VAII b• frKu#•d M fundran9 lor •nd I119 • n6w ro¥u¥ Ixal 8Wer ks tho d•8wat• n••d fty b•ar tuar1e$ kn Ewop• Ic+ h 8o¥a Iha rnany •lxs&od oniffla& wcund Iho contknuth. Wtt wlll ?tsrl Twork on dovewng rA8n8 8nd 8o•khw fw 8 cmrv8tb)n 8cl canlia tt wth supporl thw fut.9rIng dapartmerag. bocornè a hub lor skL¥ J1lp eppcrflurdym on the lsknj and attr Unknsty Intwwlfrryn thi nkn$, crukng an Foknt kn thek IIBld thll••. 8•yond our walli. w• loTh¥wd t¢ wthwvd wth DEFRA to yth•r •vid•nc4 on hytrrK4 t81 w•W•r• kn Ihe LIK, 41h vlw te ightonlno kn3k81aW(ffi arouNI lh• k•oping 8gllThJ ol IIM• an1rn8 and an eTrJ lo Ih sullth of •xoJc dcffio8lk anund8 a8 B li11. Wo Bl•rt d•v¢lopkw p+•n$ for Cwih •vl•w $it• that c •uFwt fvlw¢ r•lJ88• olthoJ• blrd8 onto th•18knd, to b8 4 crttlcAI Ilnk beh¥ttn the •nd Kant F4)wknlioM and tyjld * ronroGlsd ¥&ibl• p)puknllon rlth8Bg r8 South. 8trvcts)r•, goV•M•n 4nd m•n¥B•ffnt Th? TrtIo • ¢omp•rYy knR•d by guw•kni. by Alkle• dAJ¢d&lon (l#t•d 17 2010 and am•TrJed 29 Juné 2018 and rtgrdlwed ThJmb•r 1tr238727. Th• •dth•M TnJ8Y¥ prlKg1 offK• 18 QIAnit¢ Fort. y8vert8d Road, s1Thkn, Isle of WW( P036 8Q8. EBch rn•mb•r ol th• t1 olmAn•pwA is Ikknloc¢ythts •n •nnI not0xdInP£jo ofwbbj up the ¢harity. The Thmber8 of tho of m8nagernenl L)Jnslrfule directws cf tho CMFAY Act purpos. Day-lo-day m8nasJeffthl ol tho TnJstw8s to tho ¢f6%eCtiye. The tw5tfj. tho th8 d¥ECr8 for fv purpo• ofc¢)mY who yo8r and up th? dala 0181gnaiure of tht slaterlS Me Joanne 80(Akry MB Char11$ Cotney (ro6 21 tMb 20231 Mf Néll CurnmlngB Alexra Fishwk Irestgned 17 Jur 20241 Mf Mark Henry Iwothted 21 SeptÈmber20231 MT Cfvri5 Packham I5&ged 21 Seplember 20231 M8 Helen lQllg lappoinled 17 Ktsy 20241 r IAark Habben lapOrrted 31 J8nwy 2024} Ms M¢ky M6u 17 May 20241
THE WLDHEART TrUST REPORT OF THE TRUSTEES AND STIiATEGIC REPORT Icomn FOR THE YEAR ENOEO 31 DECEAI8ER 2023 R•¢rullm•nt, appoknlmgnt, Induthn •f trystw• The boord ol monaoenwnt the PUIW lo rrth•rn oftr Board. dtrustO•8 8h&l not bo le85 th8n fve. A Irtee shall be appolntgd lor 8 term ol olFu for tl¥8e yo8rB. Ary r8ilrlr¥J A8 É 8h&h be ellbb lor reappoinlmenl. A Irv5188 w) h81 S8j forthreaconsecutv8 tem# may not e knjrth con88¢th9 term. atthough th b8 wa1¥8d in 8xceplb]nd [M51#n. ai Iho dts¢r¥tkn ol th• Irustsgs. Th& bo&r0 ofm8rog8mwl $88k8 to ktwufy tr91888 who share Ih8ir en1hi88rn lorthe w8kn prot8clvJn of thè anirnah and ¥so trxing qualilles whKh h?Ip to Bdiva the charltls octl¥es. PDtenUyl Iru$iee$ gle olv dotails ofthe Tru51'8 aims and acth7lM and l am wee, they Fry05ed a• nffi¥ trwleo$ 01 & wty88ouÉnt bogrd moeluyd. Thls wll al# for consthratft d •och wdbJat8'$ 8119blty, CDFrW8rKe, spec11 krKJ¥lodgg and sk18. Iru8t••$ r•c•N 8pwopi•ltr iTrJdlrm from Iho •xhlng Irustees ¢hlel 8xeculh. whkh I[deS EIIEM on Ilie Ar(8 ol hxioLialkMi. ihB plan reconl flrknC1I1 ol Iho Trtffjl. Diwl the knducllon Foceu tw aluomo•t koy Nong (4 th• trust$ ho9 ony 4•1 in ts compony. AN ol ts tN8t8eB •r• Thllhe Twal. OryantIoI •trtictiii• At y¢•r4nd, ¢•th trustee w•8 a rrntrthr b2arO of manag4Ml. Th• Boatd mwts app 8lx Ilm•8 ygw lincljdkng by de0ccler8rK0I and IDr Ihe Foper go¥mnrn an¢$ dW•xtbn of R•lal•d partl•• Thg chan15 whdly LSwTh•d iub5idary. The WthJh•wt Tnmt Tr¥thThJ Lknrtod, wrns es1&)Il¥h8d lo oyr•t• the wkheart 8hop ané tha WikJho8rt cafa arKI other Ir•thrvJ athvilhs. It ho• on 8pwopthte IKence Irom the char#y Jnd 9fft ofits lo th• charty. The tharity has a lormAI1888g with MB C Crynoy. a tru8tO9 11 21 0ec8mber 2023, of ts IBnd cwip and ty tho Tru81. M8 G Com8y. lh• jkn, roc* a Mt In •>xrduc• for 99 years bt rent r¥tè of £74,120 per &nnum.
THE WLDHEARTTRUST REPORT OF THE TRUSTEES AND STRAVEGIC REPORT I¢ONT) FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of TTUiltoes' Respon¥ibFItI8 The Trusts88 ¥r8 ako Direc1$ ol bWdh•art Trttyt thè PLrw& of tYy•y for preparing the Trust8es' Report ard the fr181 staoments n xcudance wth aFWi:atrle l&w and 189ulatKJn8. Cixnpony law r8quk8s1 Tru8te8JknWere fIna[Kx stalents knrèath financialyeat.ilnii thatlaw Ihe Tiu5tee$ have e16Cteé lo prepare the rin715181ernents Sn Ur%ted KgdOrn Gereiaty ApIed Accotsrnlin9 PractKg (Unitsd King)m Att(nting Slarthrtts opplt•blo kwl. Ix>ffwy 13w Ihe TnleeS musl rt aPPifY4e the financ1 st8t8m8nts th8y 8rg Ba115h8d that they gNe a tN6 and fèir vgw of stote d allaks 01 the rhartlÈbK8 c(fftp8ny •n(J the 9rwp ol th• in(ming r¢80UW •kl 8ppk¥tion ol resowro& lUdIng the income and expendtture, of 9p fvy th•t In prpwing th•$• flnw¢bl sl•l&m•hts, Iho Tnl•gs re rnquwed ID= 8e¢l SblO a¢eourtmg pokns aThY 4)pty tt810nty ¢bg•r¥o tho metW$ prindplo8 In Ihe Ch&rrtw SORP mBke judgements and 88lmot88 th8t 8WB reasonab$8 prtpwo Iht financ1 513temtnig oli1 eontém bam lo pre8wrt thattho ¢harttabkn group 11 ecn1kn kn bu68. Tho Tnrntefjs 4r Yesponb ts keIng ad9q Tocord8 that dlacbso wrth CaCY 01 any ilme the financtsl poslon of t charilablo crxnpany and gn8bb ltsrn to on6uro th81 Ihg st&lemn15 eA)mpty wth Ihe Compankn Act 2006. The T¥tee5 are also Fe5kxfisiè4e fcv 5al8guardir#J Ihe a5s8501fv chorltfrbts Company and tho griJJp and henc& for lakjng reasoThoble sleps pVent gnd deteLtSM ol haud and olh8F kFegvknrttk8¥. Ir¢ $0 fer •s p¢r•oM ttro w•B •tru•le• •t r•pxt IJ eww:. thèro Is n¢ r•l•vani inSJfftatKJn ofvthbth ts ch8rii•bK• (>JN)anls aud Iar•,. th• TnJ#to•s hw• i•kert al they ¢xNgIt ** h•v• t•ken to rnako trmye8 of any roknvanl aud rormalh)n estat418h Ihal I9 8UttWS 8r• •are I1 thwlknn. Th• Truat•Og aro Tegponeibk for moknlonerth end ingrfty OF Iho corpor8to 8Thd S)rnWlb)n ih¢ktd•d on the chwllabte cornpanls Yb8tt•. LogisLqtlon thB Uniled Kingd g)vwThr¥J Ih and dis•epthalKJn ol Bright Bro Ltd h•vè •xw•M•d th0tr7lIkng#1D dbk•, Ind a rè•olukn FgwpdTrtmTrtlorlho ngxt yo•rw41 h put to Gon# MDDI¥pJ. ON BEHALF OF THE TRUSTEES Mr N Cumrn Tnjsteo Dthd.. 25 Sepknmtr*r 2024
THE WILDHEART TRUST
INDEPENDENf AUDrroR'S REpOr
TO ThE TRUSTEES AND MEMBERS OF THE WLDHEART TRUST
Oplnlon
W8 h8ve audlted Ihe fin91 st8ternertsofThe Tnnl Otr'thanl8bl8 ccthpwrfl S)rthè yw #nthd 31 D•e•mbor 2023
which comprise Ihe Group Slalemenl of FH)amal AthvTris. Ihe Group ènd C¢Jmpary Balance Sh¢el. the Group Slal¢rnenl ol Cash
t9 and notes to the flnancrdl statemeni4 indudinga sumrnary of5vJnTrlcarrt cOUntr FK4iri. The reportirKJ Iramework
Ihat has been applied in tr1r preparatK)n is 8pphcatrAe and Uniied 'ngdoM AccounliThJ st{r, incluth"Thg FRS 102 "Tho
Financ+al Reporting Standaid appalk UK w¥1 Repubk ol Irelgrnl. Ga)¥81 Accewed AcayJnlin9
Pracltel, Ind Ihe Chjrib'es SORP 2019.
In our opink¥n the fthanaal stal8m•nts..
gNe a Iwe arml fair ol the of the grrAV'8 tharitat4e atsrs •5 8131 Decembei 2023 and of it8
In¢
THE WILDHEART TRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF THE WILDHEART TRUST (CONT th8 1kn8n¢ial statements are rKI In werrrl the aco)untw re(ard8 and rebTh: ov certain 1s¢k6ures ollnJ$teeg' renNwthn specthed by are m&le,' c we hav8 not receNe(l JI the inf(KrnalK)n exp1w"(s we reqijire foT our audft. The tDJStees wwe not ttled to lake than1e of the Sm1 ¢mparitiB ax tho to preFore a Strategic Report LY In weparww the Re[ tsfthe Trusteos. R•Jpon8lbllltkn• of tntoo• A& eXpl86d mor8 fully in the Intst888' f•6pcvbsli¥'lib•s Stat•nI t•t oJt W Pty8 8. the Inth(W ale okn direckys ol Ihe group charital)18 company for the purwses ofcLNnpany ) are lespry for tha pr•paral Of Ihe financbal s18lemÈnts and lor belng #atisfied that they give o true and (akv, •)d lor 8Lxh internal ccthl es the tIVBliaes is n8ctskary to 8nable Ihe pr8paratIC of ffnanoal 81atom6rt¥ Ihat are free froffl matwid ¢kn tr) Iraulor eOr. In preparirvJ Ihe finana stalemènt6, lh• bwsts are re6Pfm8ibk )r ass•BsfiNJ Ihe group'6 and the ¢harilablD eornpany'$ 8bih.ty lo conlinuo as a aoing wthm, 88 applKable, mattern rdot¢d 10 WrrfJ o)K8m and thBiThJ the rnrK8m basis of eccounling unle58 tru¥te95 either irrtend lo b]wdale the challe c%rfnrty ei tl C4a60 op¢rntiorva. have no ro811st lrnath"ve but kn do w. Aud51or'x r••ponslbllI for th• oltm IInancl •t•tom•nl¥ Our obi¢¢tsvo8 oro lo obtoin Yea60nk 38sur•n¢• bwl whdh•r lh• f•ncb•l g1al8fflor si a whole arn tre8 fmm maierl mi8s18tem8nt. wh8thor due to fr8Jd or wror. to ue 8 Rewi of the Ind0Ft th8t oplnion. Roa60nable a¥•w8nce 18 a hyh level of assur, 1$ 1 a guaran Ihat an ¥ud4t crmmluthd XCDidance wilh ISAJ IUKI w1 alway6 detect ? matori81 rni¥staternert exis MIS&tr can It OfeOF aTe Q)n8id8Fad matorf If, dIVIduallY iy in the aggfegate. Ih8y ctrJld r•a8(Thtty bt to infiwnco of lak•n on th? b&Bi8 of flnanoal sl•mnt8. Irro9ul¥rlil•8, fraLba, are Sn8tarK•• ol nOr0)mplara th I•ws 8nd r•yulatIo. We Pro¢&IreS In Hn• wlth CWT re8pon8lbll51, outhned abov•. to detKt mètèrfal nl6statemani8 in r•8pect of iff•yUkti, 4iduthivJ Irwl. Thts 8xlenl1gwhich wr procedures orn capAbkn of d•t lTh•gthti•8. dIlVj frOj l& d8tsiled b•bK. RM•.d nn our un¢Jerslandlng of th• arwp aTrJ trAnlabkn compgny. th• prrrtpal rl8k8 ar¢ thal olnwrt¥Jenwl oveFthJ& ol control&, potential fraud In revenue r•cognilbJn, lor undsdo8ed reL3t•J parfies. Tho erwgern8r# conBJor•J the•e rl8ks and authl prOdure8 ¥wJre und8rt&ken a• I)IkA.. 0I8cu8woM wNh manag•Mnt re9arthy fv ty kn ov•rrth and reth ol prw•88•6 confim no overfde ocojryed. EXIen61 of 8pIe 91zt$ rnlatln9 trJ rgvenua R•vi8w of finwKo1 stsi¢mtt diKk)sures, Irl¥j cryN)l•tkn ofa r•l8¥ant tlrtk¢ufe kIAl. Dlwision8 wllh managnt rtyardiro with felat&l partles. ilUnI ¢111eralb)n of any krKAvn or oct•J in8tarKo8 of noTreL¥npkn with ar#J or offr1J, wxl a ol Ihtr kdBo1. Tlere aFe Inhor•nt Ilmrtalioni Sn the awlil d8Bcthd •brye, the furtlw wemod IBWS aro regul&tlor¥ 18 Ifom ts 8¥8nt8 and tranb)n$ relkncled in Ihe finoncial daternwts. tho less w lo bècome •%¥we of h. Th& ii6k ol not det•cling a maieri81 mi8slment 10 fraud hyher Ilw the rknk of Th)t dgtlhy 0 vesu11 frorn error •$ fraud rnoy ifbvoIv8 dfrllber8te ¢ccealmnI r intenli¢xwl mivepresent&iDns. A ludhgr d8SUifrtlon of our r88pjmkt4llts ts the at of Ihe finwwl •tater IrKde(r Ub the FIFwryal Reportln9 Cound wob¥ite at.. IrC.org.uklaJ[esPjrtkbht. fern part ofaui rwL U•• of our report This report IB made lo the group and ch•ritabt• mambern, ? t•)ty, in i¢h Chapl&F 3 of Part ie of the Companles Act 2006 and wrth Chaptsr 3 of Part 8 ol the Cttant Ac¢ 2011, •nd g{lI3tic S¢cll¢)n 154 01 that Act. Our 8u(tht work has been undertaken $0 that Mht st818 10 fv group and caritabJe (rry•)y'& [rmi[S Iho8e m8tters we afe rewirnd lo stsl¢ to them in an wltc<s rep(¥t ar¥J far no olher sMJrpo8e To the fulT•st exlent pe118<1 ty law, w do nol arApt or assume regponslbllity to anycffje other Ihan the grow> the c8til)ble (pany'SMbe{$ as a W, frav our audit work, forth¢s re th• 0n8 wshave lorr& Davi even5 ACA IS8nK¥ St8tukny Author} For and Dn beh8tFof Brighl BIcn Lknrtod Stalulory Alitor, Chartgred Accwknis Ex¢wYJe Hot Isle ofWI P030 5BZ 10
THE WILDTrWT TR41ST CON8OLK)ATED ATEMENT OF FIMAlICL ACTMnES INCORPORATING INCONE EXPENDMJRE ACCOUP FOR TIIE YEAR ENDED 31 DECEM8ER 2023 Tol•l Tol•l Fun¢h Vnr•Btrktod Rwtsl¢i•d P•il¢d to F1 Fund¥ D•t 2023 2022 INCOME AND ENDOWMENTS FROM: Donat4oN orn1 kn9ad•8 Olher Ira(ling actknb88 ChBrilabl8 8CtNryb8 Financtr Inthm• Other Ino)me 191,598 459.253 1.CXJ8.133 12,142 3.350 40.If 1,748 153,512 159.253 425,792 1,C08,133 969,048 12,142 5,305 8.282 34,342 41&7 4.912 TOTAL INCOME 1,674.470 45.W 1.119,538 1,637,997 EXPENDITURE ON: RablThg fvftd8 Othel tr8dlw a¢tMI•8 Ch•rftab 149.986 421.253 1226.458 .49.986 96,432 é21.253 410.864 20.oe6 1.252.524 1,257.879 7&8 TOTAL EXPENDITURE 1.797,697 26,oe8 1,123,763 1,765,176 NET IMCt)ME I IFXPFNnrnJRFI 11n.?.?.1) 18.998 1104,225} 1177,1781 Tran•Th botsv••n 18&19 3.740 13.740} NET MOVEMENT 14 FUND8 1119.4811 16286 1104,22611177,1781 RECONCILIATION OF FUNDS Fund baLqrK•5 t¥W fcmrd •11 Jqnuwy 223 1,181,8C 4.450 1.18e,258 1.363,438 Fund belonws loThwd at 31 DoC•rtr 2023 I.?.327 19.706 1,082.033 1,186,258 The xcompanyro nIN1g wJtrJ•8 lo Ihes• fjDatxl•l ilalemnts. l opèralkjns oflhv Tnl and Ns trad syb•idwy ar• crrfrnlrvJ. The Inthvidual olth• Ctwrty aro In ts n( lo ltho •tyxwfil¥ ¥nJ 1 pr¢Je•knd $ 8 prtmary 1lat•rn•nt lft acwrdaryce wllh 8408 Comw)iè$ Act 2. 11
THE WILDHEART TRUST BALANCE SHEETS AS AT 31 DECEMBER 2013 ConsDlldal•d I1••rt T$1 De¢ 2023 2022 FIXED ASSEf8 TangilA• 12 B47.168 797,135 8)1.421 788,920 CURREPIT A8SErs Stock8 Debk)rn Inv961monts Cash ¥1 bank and kn hand 31,911 67.CS 35.182 39.843 10.254 14.456 49,100 39,293 13 14 $29.440 709,217 .572 696,946 812.438 784,LM2 568.036 750.801 CREDITOR$ Amounts f8llln9 du• vAlhln on• y••r 16 1194.770) 1180,2471 1111,5Qel 1186.9991 CURRENT A8SET81{LL4BILITES} 417,668 803,795 388.527 583,805 TOTAL ASSEfs LES8 CURRE14T LBME3 1284.834 1,400,930 1217.948 1,352,725 CREDttOR5: mounts failkng du• &ft•r morn thAn om 17 1182.8011 P14,6721 IIT8.S2811214.6721 TOTAL NET ASSEf8 1.082,033 1.186.258 1,041.420 1.138,053 FUK)S FteBliicled Ivr ie 19 1b,708 4,450 19.7 4,450 1.0tr2.327 1.181,808 1.021,714 1,133,603 1..033 1.186.258 1.011,420 1,138.053 The financ1 8tstonxn18 wern 8pprowJ by lh• Tr1•8. Mi N Cumrnry8 TruBlee Chlilty NLKnber. 1171144 Thè trLOmpanY acc*Jntlng 1¢188 and not•s an parlollh•bO fjnartaal Iz
THE WILDHEART IIIUST CONSOLIDATED STATEMENT OF CASHFLOW8 FOR THE YEAR ENDED 31 DECEMBER 2023 Y•ir lo D•umb•r 2023 Yo•r lo D•umbo1 21122 rA•hliow frorn operlng •ellvlll•• N81 cgsh 11(Kw from opgretlor Inter•Bt paid 146,4631 111.7831 138.037 112.8341 Tol•l r••h Iltswfrm op•rallng tltrAU 1582461 125.203 Ca•hllow from Inv••llng aclhMI• Purth08e (A property. pknl and ¢oJ5kThnt Irbt8Mi r9[¥¢ 12 1105,7031 12.142 1357,7541 Tot41 cmh Ilow Dn InvMUn9 •ctrI1• 193.5611 13S2,4491 Cuh trom Ilnanclng •ctSw Repjyrnnls of borrowing Proceeds of Iwro purcbage flwce Rgpiym•nt d finen198$e oWknn6 134.0841 11.813 111,e891 133,8ff4) Nd provha8d ty lu•ed In) •clfvN1•8 133.9701 142,9951 14•1 Inern•M In ¢•ih ¥nd e••h •wl¥al•nt• 11&7771 1270.2411 Cgth c48h •wNo5onts •t 1 2023 709,217 979.458 Cath &h equIts •t 31 D•¢•n*w 2023 523.440 709217 and cosh equfv8knts'. acLount8 523,440 709,217 R•cOlI110 of Sn£orn• to c•¥h 11owfn)m •)p•r•llorn" Ymrto D•c 2023 Y••r lo D•¢ 2022 Nol In¢ome1owa exdItre FfftBnc8 COSt8 Irrttr•st recefved D•Pon charg08 (IrKxeasgydfj¢reas• in 81(SS {Increa86ydg¢reasB in deblcfs iFKX888elldecrNse) in 1104,2251 11,783 (12,1421 55.870 3,270 {17.4421 16,623 1177.1781 12.834 15,3061 52,561 18,58YI 233,284 N•t caBh knfiowfrom opw•tsons 146,4831 13B.037 13
THE WILDHEART TRUST PRINCIPAL AccouPlNG POLICIES FOR THE YEAR ENDED 31 DECEklBÉR 2023 ACCOUnn9 pollcl•• Charfty Inf•mi#¢ion The Wldheart Trusl 18 a wfvale cwnparry knitsd by guarant8e Intuporat8d k) EnglaNJ and Wal85. Th8 FW61ered DfN¢e 1$ ofwightzw, Y4v9rtard Road, SaTryn, 181• ofww P036 8QB. Each ma)ev wndertthe6 to pay the n of£10 kn the wtol8 wlTrngup. Ac¢ouTrtlng ¢onv•ntlon Th8 fKtwl81 5ts1etYnts ha bee wep8WBd kn tho thJrltVs Artlg$. tho Cc4Mpan5 Act 2006, Charities Act 2011 and 'ActourtYy Rewling by Ch811ties." Swlomenl ol R•o)mmond Pra¢tkn awlcable lo charities w8p8rln9 thotr In 8cL>ydMcts wllh the FIrnnc RgpOrtW Slandaro applkabl8 in th• UK and R•putlic of kel8nd IFRS 1021" 188 8nwK10d fDf camThnan9 from I JanuBry 20191. Th• charrty18 4 Pubk Bendm Erw as defined ty FRS 101 Company ha8 tak advantay ol IM •x•nylkn Section 40B al lh• Comparl¢s kn121K6 from pre8enlh Its own Incomfy arKI expendliure accwnL nn¢I •wmenth ara ¥Whng. whkn tyrKucffjg1 fAJir•w crf uib ttsi+i. Monol•ry •rncunts In th•se flrrtL818tat•merts qr¢ rowthj * th• n•we8t £. fAncIal $lalomont8 havo be•n prepared lh• ¢c41 rJnv•ntiM. modifi8O1o knclL¥Je mghjatlon oflrnohold prgpert"88 and to Irduotr knvtrstm8nt k¥opert and c¢rt¥hfknancaal ?118k valw. Thft counUno are 8•t Golnq eon£•rn At tho timu of appml¥a ts llrnndol $tatemerf4. lh• tru••$ h•v• a rOa•blO èxp¢kn th•t tho th•rlty I odequotè rn$ourtas to In operational exlslence for t f•. ThL•, 1666 to t¥t thg golng concern ba8io ol accounn9 In lh• linandal statamants. ChArttabl• fvnd• Unre$trl¢tod furK15 Ir• avdlutle •t tLyelkn ol InAl8•8 In IwthaTw• d oblethe unléss the lund$ hov• bem d••naled for c4h8r pwpow. R8Jlrlcled fvnd8 we 8utr4ect to cffi¢knn8 ty (knors 88 lo htyv they m•y be wed. pu$S u6es of th• rtsjtrlctsd lunds i•1 wt nolgB lo the fin11 st•t•nta. In¢ornlng r••oyrM• InBom• 1$ rQgnISed wth¢n the ¢harlty Ls afvjr any p•rfcrnnL CDndltlons tov• t••n rnel.lhe Hm¢th8 c &surd TelAbly, aTrJ rt 1$ probabk Ihat irKQrne be recVed. Glft$ in kirnd. Dlhw Ihan volwloor 1fft8 18 vdued Included In don•kn8, •Klthe reknvl expwoe ty cwltal dJIlOn at th• valu• rhw#y. Caah d¢mltcM are recOgd on rgCgt. olhw I1)n8 Mcognk4tt1S onctr has t¢en Fsolfjied of Ihe nalop, unkn86 rfOrMarc0Jtti0 rBquh d8f8Thal ofthgamwnl. Incometox rec01 F•blionlodDnBlioni r•c•fv•d u1 Gfft Mjd or de•J$ l• r•crJJned at thetimo of Iha (t•1. Legacth are reccgnwon recwtorolherww rflhg tharity has been Trsined 018n impenth51rthth Iho awn0 Is kw, &nd recdpi IS exF•Cted. Ir Ihe alrn1 * rKA kFKwn. lh& *oacy18 i1thd 81 * cMIiFnI a8681. RgVaNt• rngawl Ht the faT ol the ccfobjrnlkn ree8lve¢ or Revel repvewts 8mow16 lor od$ and I8C•S prov•Jed in tlM91 urse ol buwe55. r1 r¥f%SCTrts. VAT and olher sab6 relA10d laxès. 14
THE WILDHEART TRUST PRINCIPAL ACCOUNTING POUCIES ICOIffj FOR THE YEAR ENDED 31 DECEMBER 2023 Ro$ourc86 expendBd Liabillties are r6coonL88d 88 experthur? u Scth as Ihe 58 a or ¢trU1¥Y Iho th8r.ty tD thtyl gxpendHurÈ, il prob8bS8 that 4 traT01 benefits will be Tequirsd irt selllemt lh& of the oblb?atlon can be measurod Exponditure 18 acewnted fDr ar Bn accruaL8 bsÉ&8 and has ba8n clssswbd under headirvJs th8t 8ggregat8 dl costs rdaled to thatoryMy Where costs cannot bg di8cty atlrlxthd IQ P8llcuhr Iwding$. tw hw8 b88ft 10 th116 cffj a cifflsijtent th• v$8 r88CtTh. Expenditur8 thèt (kjes not relai¢ dke¢ty to Ihe obiacl¥ of tharfty B anawd betsve>Th ctharit•hkn #i•pnrt VXJAtA. ern8nee fAlSts aTrJ coBis of geqeroting fwKJ¥. Ihat thv0 that Oll• rn6tw• appothned lo Ihe cost eategorle• ord•r to rofit lh• Iwnl ol 8wc&i8d adtr¥ty. EXperts reknt•d lo lurnl& Arg 8ep. Prop•rty. pl•nl and 49uIpTn•nt Propety, plant and ulnent adohw codrvJ In exc•B¥ of £5, we caplalved. In¥•ty WUred * coil aThY b904Lrrtty mwur•d gt rmt. net of doprwabon Whl any Imprnt DeprKlalsX ts fee4n81 towrtl• off Ihe rn•tof8u•lbl8u IWr••lthJ8IvUO• ¢YwtholF on thg ba$as'. BOn 5% end 15% rtyJuthbdBnG8 ba•J (•} •J8Ot Ifo 8•lwwi 15% &nd 25% r•Judrng bkn, rjr 5VA 8trahl I h8ed on 088et Ilf• 0% baled on 0go•tlll• C¢xnputsr, Ilxlurn. 4ulpm•nt Propwty. plonl & Erylpffthl Th8 galn or b88 8rl$lrvJ on the olan 8U•t 18 del•rmingd 81 th• dhThrDrK t•twwn tr• &ale prrto•ds 8ThJ lh• carrylrvJ ve9 ol th• a¥¥et, IKognlB8d ¥wrMll•xwdthl. Imf•ilmont- 8ub¥ldlary romp•ny A SubE18ry IB an Qnlily ControlbY tha thartty. Corthl th• wwto finwrl wdop8181 polcknl of th• entsty 80 a8 lo obtqln n•fIll Irom K8 mpalMnI ol non4curr•nl •¥¥•t• Al each repOrTra end tl th8Aty F•vw5 the c8rryhio 4mounl8 of 18 t•nwbb aG881S ki del8m)kn8 whether Ihern 1$ any 1nd1catit that thw 8gSet$ have 8vffered an Smp8lrment )8J. 110ry Such Indic&in $xlJts, Ihe recoverabkg amount ol th• 8$98t i9 68llmated in cfd•r lo Ihe oth)1 ol the l)$8 O aryl. Valuallon Of •nlm•l• The an1rna kxkod by ibe Wththeart Trusl 8re nol 8nd sow. tr8rNcllon% am maJE wllhovt Mle1Y coMlder8tkn. Th¢rg10rn. th9re i¥ Thu obi•rlw ( pradtal ba foi e¥lalAfjthiry 8 ¥4kn. A8 L8 DJ81ornBry #mo v•rtorkn• Invenlorieg aft 818t&l al the Ir¢I1 •JimtsJ s•lllw v>sts lo arKI Eo. Cos1 coThpth8 dhd maledal$ d. whwe appfKabbo, dlre¢t wsls 8Th1 hise LbYrtod9 Ih•l hw tsen Ired In blTha In¥tOr8 to Ihty Prrnt ILxalK)n B ¢¢1tn. hokl al no w r¥JNnal cDn5wJtiFal¥)n aF• M•••W the Itywer of repl0MnI coil and c¢•L Net realatsIB value the p5trTrad SO a• 0Ythd costs of MP0 aThJ ccts lo be In Mark•9. $•kng and dl#lritrth. Cuh ind u•h •qul¥•l•nts Cash and ush equivalenls lTrcludo e88h kn hwd. deF88 hebj at cal wlh banks, %her 8h>t-lerm inveslThnl5 vdth onginal malurits86 of mcth kns. 8nd bank overthfts. Bank ovardrafis ar• rrent lbIllI. 1S
THE WILDHEART TRUST PRINCIPAL ACCOUTr1G POUCES (CONTI FOR THEYEAR ENDED 31 DECEMBER2023 Flnanclal Ins¢Thrn•nts The charity has ekn18d lo ol SetlKJn 11 '8ax FI1 ktsumrt' and SectKJn 12 '01her Finncial InstrL¥nènt$ u$. ol FRS 102 kn al of ts instrwwts. FInOl 819 r¢¢ofvd knthe har15 bala0 she&twh8n bewnou Party * tho contrBCtual rKovloTrs of the wtILnI. FancIal a558ts 8nd118bllNle8 art olll. wlth net amjnts y888nt8d In ts fln8nrJal #talots. Ihar¢ legalty Bnforceable rhtto set off Ihe recLwl¥gd thern * an k)t8ntkn to Dna I twi5 Cff tD reaBe a88et and self the Ifitthlv Slrnultgn. 8•8k b¥Nncl•la4••ts Ba8K linttnryal assèls. wNch hcluda trade and fAhoF rKoNabl•8 8nd cash 4nd baE& bah.xes. alo lIallY T$0d at tran8tTr prke IlUdIng trartsxkn costs. Swuenty Ihèso 8$S•ts canied il Brnowti&8d cost usg the effectfvè knlertsl method unw th• arrwert constitLAes 8 tran88¢tkn, whwo Iho trbMaclft 18 meoswed etth• present v8kJe olthg future roce¥ts t"$¢Wt 81 • MI•1 rale of itorest •ty 8$ receable wftNn • not B•k IItMnellll•blllll•& ask IhBn¢ial IiatNlilies, th¢IlIng orJ othDr pDy4bkn¥ wwj bart bans ar• #liranpriG• UN818 t arrangarnenl ¢0n$tkeJ a Inancry lrnns&kn. Vlwe dgbl li rne&suFeit al the pr88ont lu6 of thè futrjre paYMty di¥w)nto0 ot a market rate of •¥t. Financial h.)lie th$th¢il 88 payabl8 wllhwi ong year are not amcth•J. Debt bMtrumonl• are 6ub8equentycwrt•d •t viltvJ th• •ffg¢thw Intrnt r Trade paygbkn are obHgalbJM to ply fty or sgrykg8 Ihal have len aequk•J kn tho udSnary cour89 01 opwatlons from Supr%. ArnoLrls payayb d•Selfi a8 vJrr8nl I115 11 paymwl wwn ono y88r or le88. If not. Ihty pro5enled u r-cury0nt N8ts"Iib98. Tr9¢ pty8bl&8 rnad al lmns•OD pik• gnd subs8qU8nlfy ingasured at ami¥lis•d wst 0119tho knt•r881 moifwjd. D•r•coynltlon of Iln•n¢l•l Il•blll¢l•4 Ffft•n¢i•l I'abllitt08 arfr dtrteognknd wh•n thè tharty'i c•nlrnl obMybtKTh OXFo tr • d•f•ipJ ow carumod. Employ•• b•MIIts The CQBI of any und holtsy enllllemtnl rwl$td h the perfrxJ In emp) seNke8 arn r0¢91voO. Tormlnallon bonefits ar8 recc#3nts8d kMmadlal•ty 86 on expe when Ihe charfty Lknmonshbty commhled to 1orminot• lh6 8mplDWt or to FlJa 1grniThtron b•n8th. R•tlr•m•nt b•n•llts P8ymenls to defined cwtrJJtton mlemert b•nofrt 8ch8m•8 org thwged 89 expen a• IW fa#th. L•• Renlas pay0bl• und•r tyrittw Ita8es. lTrd4Kling Y l•aM i•nI1v•S r•cfv•d. are clwpd 88 an exp on $trght lin• bLI ovw I l•mi dthe reknnt Crltl¢al K¢ountln9 Mtlmat• Ind hKI91¥ In the 8ppk8tion of fv ch8rlty$ a¢¢oMlty pokns, the Iru8laos are rgqutsJ to m8ke BhonI$, é8llmai0s and a88umptK)ns aboul th• cwNng amrojnl cl 868ets and lilIb&S thgt ar¥ roadity fmm olher $¢)urce$. Th& esflmetOB and 88sod8led assurnptbybs arv Ixsed hthlDrtsl pene• W othertsth Idered to b• roknnt. Actual rt8 rnay fvom th888 eÈlimai8s. Thu eslimrknB Rnd uTrJortylr¥J are revbwed on an basr8. Revlkn •btknbi81 racognlsed In the pericxl In iho 08lim8tg 15 revlsed whets IhÈ revisiw affEct5 Ihll p8Fwl, or h) ble ol thg T¢Yisvn and luiure porlod6 I¢v)ft afSoLts b¢th current and lytur¥ pemd$. Volunt••rn arnwnt is induded th8 fmanrl Sl¥leM (ty voJThieer time. *ith ts SQRP. Fwkner IJ ghn b) thè Trust, Arnu81 POrt. 16
THE WILDHEARTTRUST NOTES TO THE AccoT8 FOR THE YEAR ENDED 31 DECEMBER 2023 COPI•ARATIVE STATEMEbrr OF FINANCi4L ACTIVMES Tol•l Unrnstrlciod R•6lrttlpd FuvTrd¥ FdI Funds De¢ 21J22 For th• porfod gndlng 31 De¢emhr2D22 INCOME AND ENDOWMENTS FROIA.. Donqbon8 and 18gad8s Othor trading 8Ctr¥lt8 charl18b ac110 136,567 425,792 969,046 5,305 34,342 16.945 153,512 425.792 969.046 5,305 34.342 Olh•YinwmÈ TOTAL wcome 1.571,052 16,945 1,587.997 =z?2 EXPENDITURE ON-. Raislng funds Other tr8dg actNits Chttabl8 aCilvllle8 98,432 410.864 1,223,393 98.432 410,884 34,488 1257.879 TOTAL EXPENDifuRE 1.730.689 34.486 1.765,175 NET INCOME I{EXPENDITUR£I 1159.8371 i17,54111177.1781 Tran610rn fur#l• 17.919 17,9191 NET AioveMENT IN FIJNOJ {141,7181 '35.48011177,IT81 RECOP4CILIAfON OF FUND8 FuThl lne•9 troLthI lorword a¢ 1 2022 1.323,526 39.910 1 J63,436 Fund bakgnceo •131 D•c•nts 2022 1.181.808 4,49] 1.186,2S8 FINANCIAL PERFORMANCE OP ThE CHARirY The ct¥)$olldgted slatement of n81 thg re8ufts ol the Ch5ty's who owned S¥8ry, whlch OPgrat88 Ihè Zoo'6 ¢•f6 8n4 rgtsl shop. Th8 wmm•ry narKi•l perkymorKo of the Charty B". Ymrto D•¢ 2023 YrI 2•22 Inc(ffi8 Expendlluro 1,305,8TT 1,195,378 NET INCOME 196.8331 1158,9331 Tot81 fvnds blou1101Ward Tot81 lund5 Gwrl¢d f 1,041,420 1,138,053 Represented ty. Restrthd lunds UFwo8trKAwJ fvnd8 19,7CI8 4,450 1.041.420 1,138,053 17
ThE wDHEART TRUST NOTE5 TO THE ACCOUPITS (CONT) FOR TklE YEAR ENDED 31 DECEPIIBER 2023 INCOIIÈ FROM DONATIONS APID LEGACES Y•ar lo Y••r to Doc 2023 Unrnstrlct•d R•s¢rf¢t•41 2022 DonaUon8 124.021 40,150 164,171 148,510 191. 40.150 231,748 153.512 Deneuons £1.(2022-£l.w}kn regpertof Oft1 01 lh• compvolnie fw, £16,845 ofdonAlk)n¥ rawwnt•d by Mtrk#•d lJTh18. INCOME PROM OTHER TRADING ACTMTES Y••rlo D•¢ 2023 Unr•Btrlct•d R••trf¢tsO 2022 Comrnerckql IraLlng op•rh)n•- C• r•ta Cc4nmercKql tr•L4NJ 41#rAtk)- Rwtsl iryxjne 444.340 W,340 425,792 459.253 469,253 425,792 14COIAE FROM CHARfTABLE AcfMTeS Y1 l• Y••r lo Unr•¥trlc¢•dRwtrl¢t• 202) 2022 S8105 I1h1n chadtstts 8¢bW•8 1.W8.133 1,W.133 969,046 OTHER IIICOMe Y•wlo D•¢ UDr••lrt¢t•dR••lrlct•d 202J Y••r lo D•¢ 2022 Gov•mmonl bY4nt8- LorAI Govemrnelllw8nls- lQck8twl Other grBnt8 14,968 4.912 8262 34,342 NET INCOME FROM ACTIVITE3 OF TRADING SUBSIDIARY The Ovffjd tr4dlng •ub8¥Jivy The Truit TrJtry LlTrtsd o In EFvald and Wal98 Icorrpuny nurnber 080580051 arKI YiH am to IN• ¢tity, the cap41? ahj 6¢home a8 Ih8y we mad•. Tho Wtrlhewt Tr fr•Jkw Liythj opor#t•& tho ¢•fO r•l811 •ly>, ar8 both on same pramkes as th• Ch8rty. Thè sumfflary oflhe subsmfjary IrDtn its puEtshod accounlB kn.. Yr t¢ D•c 2021 Y•ar lo Doc 2022 Turnover Op8r8lng cosls 4S9.253 425,792 Operating Prrfl l (Icwl 38,0 14,928 18
ThE WILDHEARY TRUST NOTES TO THE ACCOUNTS Icor FOR THE YEAR ENDED 31 DE¢EKIBER 2023 NEf INCOME FROM ACTivrrES OF SUBSDL4RIES Iconvd) Year D•¢ 201J Y••r lo Dic 2022 Flxgd A558ts Cut 9258ts Crédmors". #rnovnl¥19 duo vllhfi om y• Cr•ditcff8". •nOnI81•'rVj due th•n (Th ya•r 15.74V 48.511 117.27? 16 274J 8215 68.772 17,0891 Total not a88•t8 40,712 67,898 4qgreggt• o1thor• cW•l and r•w 40,719 67.898 Pl•nts ¥• mad• {r? tr ywto t CMIty tyNakl 45.591 33,173 ANALYSIS OF EXPENDITURE Y••r D•¢ 20ZJ Y••r D•¢ 2022 C4)•t tsf ial•4no lunth: Fundiai$k)u eQ81s Staff ¢o$ts Albcalkn ol SLlPPOrt aThJ o0¥ema• Irvjle g) 2.060 27.58 76,433 149.986 96,432 Co•ts ol o¢h•r fr•dlnq •1¥1•* 421.25$ 410, Dk•¢t Chlthbh •xp•ndllu Staff costs 584,961 51.3 ).718 20.92T S71.519 49.043 50,749 12.940 6,545 9.089 55,592 51.532 S,C142 28,S 18,005 2.028 108.476 15.446 3.947 9,559 Animal co AdoF45on coil8 Staff trairHng And unrform Rerl Icharfty u1th1o8 Egulpment Nr• 'n18n8r9 Heth & salety Eduralion costs Sutwntractor CK8aning G8rdenir#J Donallons pahl )ratlM d support 90¥em8F• r%¥sts 91 5.265 TT.63i 2.1( 21.670 8.598 86.038 16.819 14,073 1,252.524 1,257,879 IrKludtrd In lh• obov• 19 £20.066 1)1 r•stri¢kn •ygwdltw• PO>2. £34.486}. 19
THEWILDHEARTTRUST NOTES TO THE ACCOUNTS Icotrm FOR THEYEAR ENDED 31 DECEMBER 2023 SUPPORT AND GOVERNANCE COSTS ¥•w lo Yurt 2022 Support ¢ots Bash ol alo¢atlon Staff c¢813 Q-r818 on 55.489 Travd ané enlertainirvJ on ex11U1g 7.951 Pthn9 and Fo$lag• Wa-r818 on 3.461 To1oph)no and IT w4la on •xportdituio 17.55B InsUrar8 r818 on expondKur& 22.081 Sundry -rala On expendfture 5.757 Bank thar on oynditw& 3.268 Cr•dh card tharg88 U-rn18 on 16.474 Loan Internst 4alJ t)n oxp¢rKlitw• 11,192 HP Intefe81 VC-rnl& on expermmwe 591 Sub8crpllDns c-r818 on oxp8rhYth 4,313 Le9818TrJ prof8ssyJnal r-r&ta on expendth 29.702 Recfumrngnt co8ts on oxpwrtW¢ 12,SS4 countancy arKI manag8Thnl prtrTrts on 8YP8ndkn 19.539 Irr•eovorabkn VAT l• on trxp•fkYN¢ff• 56.280 Oov•tn•n¢• ¢o•t• Audll & 8talutw rgFX)rU Govqm8n¢8 v)Jts 55.489 7.951 3,461 17.558 22.081 5.757 3,268 16.474 11,192 591 4,313 29,702 2,551 19.539 56,280 56,75S 26,$63 24,825 3,258 3,222 15,099 11,624 1.210 4,879 33.354 20,287 53,897 17,OCQ 17.000 13.( 266210 17.648 ag.858 280,871 &JppNt and Governm co8ts 8r• alKlod lo Funththskng and DY•cl CWlablB expeTrkn * lolkm". Fun¢Jrol&ng ¢0918 Dkè¢t charitabl• •xp•ndtur• 28.469 1.867 30.356 19,999 286,210 17,648 3.858 280.871 10. OTHER CO8T8- CONSOLDATED Y•ut• Y••rlo D•c 2•22 Tho sUru81d•ffiCm 18 8latod 8ft•rchwg.' DepTrctkn 8Ank knan Inter&81 payabl8 Opornllng rentals Audll B8rvk•8 55,670 11.192 2.1( 10,7C 62,551 11,624 5,042 11. EIIPLOYEE8- ¢1)NSOUDATED Y••v t• Yr0 2023 2022 Ernpkryee vjsts Glthe waup durkn¥J Ihe ftyA." W•p> ond Soclal 8ecuFIty Otsber p8nsi)n costs n3,726 19.721 711,408 47,878 11 785,444 TTO,672 No •mpby•• (D•c 22. z•rDI rw•hmd orf£80.OXI or wrwJr• d9 uJyrw*yw.
THE WILDHEART TRUST NOTES TO TFE ACCOUNTS ICONTI FOR TrIE YEAR ENDED 31 DECEMBER 2023 11. EIIPLOYEE3 l¢0nl.I over8g¢ nutnb¢r ol èmploy9 Ihe parké were 86 fokn?: ••r Y••r lo 2023 2D22 47 No Iwust•e receid rerntsrwrth In Il+• ¢10d lor$w¥i as a trusl•a ID8c 20T2. NM}. EX¥e TekntrdKsnts for trml aTrJ subsistsr& w•r• poirj to no lo 2022- nol Tnot•g8 tho ol £nllDec 2022." £n611. Tho Charlty pold remun8rakn to managThTht Wgwel 01 £55.ChJO IDec 2022. £51.6331. The Chwity •nd Iradr¥J company operatDo a comblmd and h8$ 8ultrenroH8d to m881 rnqulrer•ents ol erwloy8r p8nslDn8. Tho Charity operatos a d8fin8d conlribtAIDn scha7x. the 8888t8 of wNch are hehy S9pare Ihose of lh8 group n an u)dep1nY administered Imd. Th• p8rYéin cost ch8fg• rokThsents payable ty Charity ILI the lund. Tho anKvJnt vlng at the was £2.877 ID¢¢ 2022- £2,324) and is kcbjdod kn 0th0r p8y&ble$. 11 TANGIBLE FIXED pAsEr3 Prop•rty. plant A••et• und•r Lw•hold & Equlwn•nt conitru¢tk>n knpmv•m•nts e•Apmw OROUP ¢t.. Al 1 Januory 2023 Addilons Tran818rB Tolll 9.173 897.214 43.889 9.173 108,344 11,814 1,014.731 IU5,70J (9.1731 At 31 Docembw 2023 .278 0,158 1,120,434 Oewedglk)n'. At 1 JgnLlOry ?.0?3 Charoe In th? p•riod 1rt?.1?4 41.938 $5.472 10.982 217.598 66,670 2,750 Al 31 rnber 2023 2,750 66,4$4 273,266 Ng1 lmk amouth 31 D•¢wnb•r 2tr23 472SO 748.214 53,704 847.188 Nrtbook amouffl 0131 Dec•mbtr 2022 9,173 735.OW) S2.872 797,135 CHARiff Cost.. Al fj Jarwry 2023 Addlons Tronslers 9,173 897,214 43,889 9.173 93,494 999.881 93,8B9 (9.1T31 At 31 oKber 2023 9X),276 93,494 1,093,770 Oeprnciation.. At 1 January 2023 Chargo kn tm 182.124 41.938 48.837 0,700 210,961 51,388 2.7SO At 310•(•nw 2023 2,750 204,Q62 $5,537 282.349 zn Not book omount At 31 Decembèr 2tr23 47.250 746,214 37,957 831,421 Not book amount 0131 Decamber 222 .113 735,090 44,657 788,920 In bolh QroLP and Charity. flxtur•s ahd •qUIwFt t•lh • of £25.18? I>2- £28,661) ID respe¢l of88sets und8r l¥re pwch8se tyreements. of£3.479 (2Q22-£3.9871 was on thes* aSaBts. 21
THE WILDHEART TRUST P40TES TO THE ACCOUNTS ICOMTI FOR THEYEAR ENDED 31 DECEMBER 2023 IJ. DEBTORS Consolldated Tr• v•WhrtTlYIt D•¢ 2023 DÈ¢ 2022 DK 2023 Dec 2022 Trade r8cel¥able8 Other d8blor$ Prep8ym8nts aTrJ accrued Iroma 2.430 15,578 6.108 12.312 2.430 14,697 .108 12.312 S7,08S 39,643 4J.J09 39,293 Othw d8btcrt Indude h¥0 fDr Iha prrf to 4WTry481 c41h•w K¢ounl8. 14. INVESTMENT8 Con•oltd•t•d Tr• Wlh•rt Tw•t D% 202J D•c 2029 tknc 2•23 D•¢ 2022 Sh•roJ In grw (cool NBVI 11 Th• Wlhlheart Twst 100% ol Ihe 8harn8 tr&lry cOmY Tho wh0)rt Tn&%1 Lhnmed. Th company 18 re9rnterg(I In ErwJlan¢J Jnd Wa$ und•r Gomp•ny ntsmbtr 08058005 •ve8 Iho Twu81'B iogisl8r•d 15. FINANCIAL INSTRUMENTS Con•olld4t•d Vlllth•rt 7N•l D•c >)23 Dt Z022 fknc 2023 0•£ Cwrylno arnount oflln•ncl41 •8•ts D8bl In$lrum8ntg moaiurod 6t Amcrtlsed COBt 576,082 747,927 $53,047 735.X6 earrylng mount i>f Ilnanelal 14biMI•# 313,279 331,r21 3JO,3(Y3 361,126 IQ CREDITORS.. AAIOUNTS FALL•IG DUE WIThIN OME YEAR ConAolldt•d Tr• WMth••rt 7N•l DK2023 D•c2022 t¢2 0•¢2•22 Bank and o¥•ftJr81ts Olher tAxatlon Bodol s•wrlty Trade cred Olher payab1 Amujnls ow8d to *knhJlary IT9 purch98• P8ygb 34.372 17.473 00,301 12.$88 33.810 17.227 43,970 34.372 17,501 56,442 5,783 3,984 3.686 33,810 17.067 39.125 4.SB3 13.840 10.027 7.365 10,027 IY,770 180,247 111.5Q8 186.999 Incljded wlthln accwalb and delerr•d 6s Inc¢)mè cl £39,471 12022.. £39.3411 lo luture period8.
THEWILDHEART TRUST NOTES TO THE ACCOUNTS ICOI•T) FOR THE YEAR ENDED 31 DECEMBER 2023 17. CREOITORS: AMOUNTS FALLWG DUE AFfER MORE THAN ONE YEAR Con#ollted Th TMldh••rt Tw•t D•c 2023 D¢¢ 2022 0•¢ 2•23 D•c 2022 Bank Hire purthas• 176.528 211,174 176.528 211,174 182,801 214,672 176,628 214,672 Tho lontrtèm loans are 8ecur•d Dy JnLI char9Bs o¥•r Ih Tru•f• wopgty Felt. Yavertand S•8front. Sanik)wn. l$b ol WkJht 18. RESTRICTED FUNDS TrnMf•¥• Bal) {Ipylvom Ewhdllurn unr•8trftl•d 3111212023 1111202J knc•m• g cal enrkhmonl Kumo ond Vlgo1knrn roc Tiger rg CBsper's m¢k Soft5 ond Toph LOCASE Walor aualAy Monitothg Whlh-T8ihd Eoqbs 1.92 12.S891 12231 11.9681 13301 116.7501 18.750 3,740 4.912 13.7401 19531 3,959 Total r•8trKtsd funth 45,062 126.wl 13,7401 19,706 ¢onJp•rth• Transf•T¥ B•kn¢• 1N2r2022 kncom• Exp•nthtUrn Ufn•twkl•d 31112Q022 cal onrfcfrn•nt Avl8ry lund Kuma And Vlgo oPPg41 Tiger rescue Prlmato rn8CUO CO.OP pathwtys CasPor'B ro¢k 1.122 1.929 11,4891 223 223 1.96B 110321 2.470 15,915 118,3851 12.1181 330 PR adfvty Webslie fund 120.CKNJI 19.3361 7.835 1,701 39,910 16,915 134A861 117,9191 4.450 Th• tratf frwi rostrklbj fvrJB Ort tho LOCASE, avry rgKue prcls the 8xp8ndluM inwred on th8 a&ated fLYed asset 8ddMlons whth have trA8n cWi5•J in Ih•sv TranJleTs ID re$trkkd funds ropmsont wolts c¢mFkled I1h g8neFal funds.
THE WLDHEART TRUST NOTES TO THE ACCOUNTS ICOIITI FOR THEYEAR ENDED 31 DECEMBER2023 18. RESTRICT> FUND8 IconLI Bl C t Enrlchm•n -A rKolÉct wdt8re. vl fund-A fsJnth#i$vLg initili¥ kyld% to •Xter lh• aary and Lyjibj a rv hov8e. Kumba ond Vl o Ilon rocka . Furmys rn•d &) arJ rwov• th• Iwx r¢¢k# , Iho h8bKal occupied by Ih)n Erfothers Kurnba gnd vi. rueu•. A lund to us•J lor to tho Khjna h¥tat to Iwe v¢scwl tws. Prfm rucu Ca8 r's rock- Fun(Is r8l$ed lry thg r8p•lr Ik at th? c•ntre of1 Uon ho¢41 cuwrnnltr occuplod ty li¢n$ C85wr and FroBty. rnkn•d lorth• habkat 8elup and rxJBls I1• kn. Whl. L2LIE- In3to11otlon ofonorgy-•ffickn* moaw08 I•. UNRESTRICT& FUNDS conlIdDl•d TMMI•rn Iro kn¢om• Exwdllur• r•lFlcl•d 3111712VZ3 B•l•nc• •t 111AD23 G•rrfA•l fund 1,181.808 1.674.476 {1.797,697) 3,740 1,C62,327 CorAp1r•. Con•oNdalKI B•lwc• •t Ir2rnin2 h¢om• Exp1¢UN 1th100 3111212022 Ggrw81 fund 1J23.528 1.571.052 {1.730,fj89) 17.919 1,181,KSB 24
THE WLDHEART TrUST
NOTES TO THE ACCOUNTS ICONT)
FOR THE YEAR ENDED 31 DECEIIBER 2023
20. ANALYSIS OF GROUP NET ASSETS BY FVND
Unr•¥trfet•d R•strl¢t•d
Funds
Fund
70
¢ 2WaJ D•¢ 2022
Grow balanc••
Flx•l assets
Current ossets
Cash at bank
CredttLM 1 year
Crdhm dua kn nw•
847.108
88.996
503,734
1194,7701
e47,16#
79f.138
88,996
74.824
3,440
709,217
1194,7701 1180,2471
14
19.7(
1.062.327
19,7C
1,t82,033 1,186,258
4E#
IK4uded in tm eompwth figww was £4.450 ol rn•trd ty)tsl e48h •ltrwth.
21. LEASING COMMITMENTS
Al th• r•portlnq dote, the TN8t haotho foltrh¥J mknlmlm Ilrturv lu•M cynn4tmort8 rlabl• UF8lh>
lea, whh fall due 95 follows..
Dx 2023
D•c 2022
L•nd &
L•nd4
eId1r
Oth•r
hm
ono year
Bolween oThJ Ilve yoarn
In ¢)V•F YrI
74.120
296,480
6.598.880
74.120
4.150
4.841
6,670.8C¢
6.967.280
7.011.4
8,991
Th• op•rntlThJ l•obei for knnd anc rnwesenl a Wy•ar b•twwn CtsF#y and th C Corrw. a
trubleo ol the lunbl WrOth)n on 21112r20231. Tho h)dud•• • kne-yeaty wjward Mnt
revlth¥8 bfj on incrn81 lil y) in a 8pKIW r•tdl thce ind&x.
22. RELATED PARTY TrANSACTIONS
Tho WIldhrt Tvu•¢ Trndlng UrnA•d
At the b818ncé Set dale tho Mpany, Th Wlhjhoart Tru Tr¥dkng L¥Tthd w88 crt•d from th• Ch9rly
£3,98412022-£13,840}.
ss C Corn•y
In accordance Wrfh tl tsyoperty lea88. one of the Charltyts tru51Be¥1Drd 21112120al, Ks C Comey, recelv&J
£74.120 12022 - £74,1201 kn re5pwA of rnnlal. thrge wa& estxblishèd by an e
THE WLDHEARTTRU8T NOTES TO ThE ACCOUNTS (COW FOR THE YEAR ENDED 31 DECEMBER 2023 Don•tlon from Tru¥t••# Dwing Iht period. th)1Wt of £NI [2022. £NI ve reKepnd from Tnjsteu. 23. CAPITAL COMMITIIENT A8 at 31 D8cwnbBr 2023 th8 th81ity h*1 to [80 knaBeIKJ Ktyo¥wwAs £Nil 12022 . £16,269}.