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2020-12-31-accounts

Charity number: 1176674

PAINTED WOLF FOUNDATION

TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13 on 16/9/2015 12:13 on 16/9/2015 12:13
CONTENTS PAGE
Reference and Administrative Details 3
Report of the Trustees 4 - 7
Independent Examiner’s Report 8
Statement of Financial Activities 9-10
Balance Sheet 11
Notes to the Financial Statements 12
- 21

Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees Nicholas Dyer
Peter Blinston
James David Ward
Dianne Skinner, (resigned)
Registered number 02970635
Charity registered number 1176674
Registered office 49 Eglantine Road
London
SW18 2DE

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

Bankers

Barclays

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their annual report together with the financial statements of the Charity for the period 1 January 2020 to 31 December 2020. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Chair’s Report

Summary of the main activities in relation to these objects

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13 The Painted Wolf Foundation continued to build awareness of the little-known species despite the limitations caused by the Covid 19 pandemic. This was principally through revamping our social media strategy, enhancing our website and participating in zoom talks and interviews.

Recognising the fragmented nature of painted wolf conservation across Africa, the Foundation embarked on an Africa-wide consultation with all conservationists to understand the major challenges the species faces across myriad landscapes and develop a robust strategy to help secure the future of the painted wolf. The strategy also considers new mechanisms to achieve additional sources of funding.

Our findings are to be incorporated into a report entitled “Securing the Future of the Painted Wolf” to be published in 2021.

Additional details of the objectives and activities

The Foundation’s original 2020 intentions were severely disrupted by the Covid 19 pandemic. A new strategy was built (involving a global consultation) which necessitated the full-time employment of a conservation expert and Diane Skinner agreed to fulfil this role.

In addition, the Foundation secured the support of two volunteers, Ronit Walther and Georgie Willetts to support the implementation of our revamped communications strategy allowing us to expand our awareness campaign on both the species as well as the conservation efforts being made to conserve it.

No major fund-raising initiative was undertaken while we were undertaking our consultation. Ad-hoc and regular donations from members of the public continued to support our work together with the proceeds from the book “Painted Wolves: A Wild Dog’s Life” written by Nicholas Dyer and Peter Blinston. The authors continued to donate all the profits from the book to the Painted Wolf Foundation.

The Fund’s investment focussed on the extensive “industry-wide” consultation, preparing the report “Securing the Future of the Painted Wolf” and developing a powerful mechanism for significant fund raising and a robust framework for effective future granting.

Summary of the main achievements of the charity during the year

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13 At the start of 2019 it was the intention of the Painted Wolf Foundation to hold and facilitate a conference in Johannesburg and invite all those involved in painted wolf conservation to participate. Planning for this conference had begun.

The purpose of the conference was to bring together all relevant conservationists to discuss the status of painted wolf conservation across Africa and to identify, catalyse and organise potential collaborations that would benefit the species.

Unfortunately, the Covid 19 pandemic meant that any physical conference would not be possible. It was therefore decided that Diane Skinner would step down as Trustee and become the Foundation’s Executive Director. Her specific brief was to embark on a species-wide consultation with all those involved in painted wolf conservation and produce a report on the ‘status of the conservation of the painted wolf’ and to develop a theory of change that would transform the negative trajectory of the species.

James Ward from Connecticut, USA was appointed as a new Trustee of the Painted Wolf Foundation.

Producing this comprehensive report was a considerable body of work that took most of the year. 100% of the conservationists approached participated fully. The consultation involved holding interviews with over 40 senior individuals working for 28 relevant organisations.

Towards the end of 2020, Diane Skinner submitted the first draft of the report to the Trustees for consideration. The Trustees commended Diane Skinner for the comprehensive and highly credible report on the status of conservation for the species as well as her recommendations for the role that the Painted Wolf Foundation could take on to help reverse the species decline.

All agreed that to have a meaningful impact it would be sensible to seek a credible partner to support large scale fund raising as well as bring their experience to creating a powerful force in painted wolf conservation. Thus, in December, negotiations were opened with the Wildlife Conservation Network (WCN – www.wildnet.org) to explore the possibility of collaborating.

The aim was to form a partnership to create a focused painted wolf wildlife fund along the lines of the WCN’s Lion Recovery Fund and their Elephant Crisis Fund which have proven to be a highly effective and transformative force in the conservation of these endangered animals.

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

It was decided that the publication of the report would be delayed so that WCN’s experience and expertise could be incorporated into a jointly published report.

In addition to this major body of work, the Painted Wolf Foundation continued to build awareness of the species. Physical events were cancelled due to the Covid 19 pandemic, but our focus switched to social media, introducing a new online communications strategy and employing volunteers to help implement it. Nicholas Dyer and Peter Blinston also held a number of Zoom talks and interviews to continue to engage relevant audiences around the world.

No major fund-raising initiatives were embarked upon as it was felt that these should be held in reserve until the launch of the report and the new collaboration with WCN

Further financial review details

The main objective of 2020 was to produce a report to identify a species-wide strategy for the conservation of the painted wolf informed by the expertise and experience of the entire conservation community.

The Foundation’s principal source of income continued to be from sales of the book “Painted Wolves: A Wild Dog’s Life” as well as generous ad hoc donations from members of the public around the world. These were either direct donations off our website or through our fiscal sponsor in the USA – The Wildlife Conservation Network.

No major fund-raising initiatives were embarked upon as it was felt that these should be held in reserve until the launch of the report and the new collaboration with WCN

Expenditure was focused on enabling the consultation process and putting together a comprehensive report. The strategy contained in this comprehensive report will determine our future fund-raising requirement and direct our granting policy which is likely to be a mixture of direct granting as well as running a number of collaborative initiatives to support the conservation of the species.

Plans for future periods

Significant activities for 2021 are expected to involve the following:

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

them to create a “Painted Wolf Fund” for the benefit of the conservation of the Painted Wolf.

Nicholas Dyer

Chair

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

Independent Examiner’s report to the Trustees of Painted Wolf Foundation the period 31 December 2020.

We report to the charity Trustees on our examination of the accounts of the Charity for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). We report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner’s report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, as well as seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees for my examination work.

Independent examiner’s statement

We have completed our examination. We confirm that no material matters have come to my attention in connection with the examination which gives us cause to believe that in, any material respect:

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Statement of Financial Activities

FOR THE YEAR ENDED 31 DECEMBER 2020

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

INCOME AND ENDOWMENTS:
FROM:
Donations and Legacies
2
Charitable activities
3
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE OTHER RECOGNISED
GAINS AND LOSSES
Transfers between funds
NET MOVEMENT IN FUNDS
Unrestrict
ed
Funds
2020
£
42,242
378
42,620
(39,454)
(39,454)
3,166
3,166
Restrict
ed
Funds
2020
£
-
-
-
-
-
-
-
Total
Funds
2020
£
42,242
378
42,620
(39,454)
(39,454)
3,166
-
3,166
Total
Funds
2019
£
16,109
1,138
17,247
(3,226)
(3,226)
14,021
-
14,021

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

RECONCILIATION OF FUNDS:
Fund balances brought forward
TOTAL FUNDS CARRIED
FORWARD
14,564
17,730
on 16/9/2015 12:13
-
14,564
543
-
17,730
14,564
on 16/9/2015 12:13
-
14,564
543
-
17,730
14,564
on 16/9/2015 12:13
-
14,564
543
-
17,730
14,564
14,564
17,730
543
14,564

The notes on pages form part of these accounts

All of the above amounts relate to continuing activities. The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

The Charity’s financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the Charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the Charity to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 24 th November 2021 signed on their behalf, by:

Nicholas Dyer

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

1.1 General information and basis of preparation

Painted Wolf Foundation is charitable incorporated organisation and is registered with the Charity Commission (Charity Registered Number: 1176674) in England and Wales. The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The Charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Funds

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

1. ACCOUNTING POLICIES (continued)

1.3 Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled. The Charity receives government grants in respect of furthering its charitable objectives. Income from government and other grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

1.4 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is categorised under the following headings:

• Other expenditure represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Charitable activities and Governance costs are costs incurred on the Charity’s operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.

1.5 Support cost allocation

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters.

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

1. ACCOUNTING POLICIES (continued)

1.6 Debtors and creditors receivable / payable within one year

Debtors are recognised when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Creditors are recognised when the Charity has a present legal or constructive obligation resulting from a past event and the settlement is expected to result in an outflow of economic benefits.

1.7 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

1.8 Taxation

The Charity is an exempt Charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. It therefore does not suffer tax on income or gains applied for charitable purposes. Theatre tax credits have been recognised when received by the charity and going forward will be recognised on submission of the claim to HM Revenue & Customs.

1.9 Financial instruments

The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows: Debtors – trade and other debtors (including accrued income) are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 11. Prepayments are not financial instruments. Cash at bank – is classified as a basic financial instrument and is measured at face value. Liabilities – trade creditors, accruals and other creditors will be classified as

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

financial instruments and are measured at amortised cost. Taxation and social security are not included in the financial instruments’ disclosure. Deferred income is not deemed to be a financial liability, as in the cash settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instrument.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

2. Income from Donations

2. Income from Donations
Unrestrict
ed
Restricted
Total
Total
funds funds
funds
funds
2020 2020
2020
2019
£ £
£
£
Donations received 42,242 -
42,24
2
16,109
42,242 -
42,24
2
16,109
Prior Year
Unrestricte
d
Restricte
d
funds
funds
2019
£
£
£
Donations received 16,109
-
16,109
16,109
-
16,109
  1. Income from Charitable

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13
activities
Unrestrict
ed
Restricted
Total
Total
funds funds
funds
funds
2020 2020
2020
2019
£ £
£
£
Charitable activities 378 -
378
1,138
378 -
378
1,138
Prior Year
Unrestrict
ed
Restricte
d
funds
funds
2019
£
£
£
Charitable activity 1,138
-
1,138
1,138
-
1,138
3. Analysis by type of income
Donations
Charitable Activities
Total
Prior Year

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13
£
£
£
16,109
-
16,109
1,138
-
1,138
17,247
-
17,247
Donations
Charitable Activities
Total

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 2020 (continued)

4. Direct Costs from charitable activities

Total
Total
Unrestricted
Funds
Restricted
Funds
2020
2019
£
£
£
£
Consultancy
Fees
37,550
-
37,550
-
Marketing 254
-
254
-
Software 17
-
17
336
Trademark 1,282
-
1,282
-
Charges -
-
-
15
Donation -
-
-
2,246
39,104
-
39,104
2,597
Prior Year
Unrestricted
Funds
Restricted
Funds
2019
£
£
£
Consultancy
Fees
-
-
-
Marketing -
-
-
Software 336
-
336
Trademark -
-
-
Charges 15
-
15
Donation 2,246
-
2,246
Total 2,597
-
351

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PAINTED WOLF FOUNDATION A charitable incorporated organisation (cio) Page | 19

PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

5. Direct Costs from Raising funds

funds
Total
Total
Unrestricted
Funds
Restricted
Funds
2020
2019
£
£
£
£
Raising
funds
350
-
35
0
629
350
-
35
0
629

6. Support

costs

6. Support
costs
Unrestricted Total Total
2020 2019
£ £ £
Governance costs 600 600 -
600 600 -
Governance costs relate to Independent Examiners remuneration for the Independent Examinatio

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

7. Net Income (expenditure)
This is stated after
charging:
2020
2019
£
£
Independent examiners
remuneration
600
-
During the year, no Trustees received any remuneration (2020 - £NIL)
During the year, no Trustees received any benefits in kind (2020 -
£NIL)
During the year, one Trustee received a reimbursement of expenses for £0
(2020 - £NIL)

8. Independent examiners remuneration

The independent examiners remuneration amounts to an Independent examination fee of £600

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

  1. Related Party Transactions There was a related party transaction in the form of a donation to PWF Foundation from Trustee Nicholas Dyer to the amount of £1660.05.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

10. Staff
Costs
Staff costs were as
follows:
The average number of persons employed by the Charity during the year was as
follows:
2020 2019
No. No.
Direct Staff - -
No employee received remuneration amounting to more than £60,000 in either
year.
11.
Debtors
2020 2019
£ £
Trade
debtors -
-
Prepaid
expense
s - -

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13
Other
debtors
3
78
-
3
78
-
2020
2019
£
£
35
0
-
6,46
0
-
-
-
6,810
-
11. Creditors: Amounts falling due within
one year
Trade creditors
Accrued expenses
Prepaid income

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)

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PAINTED WOLF FOUNDATION

A charitable incorporated organisation (CIO)

on 16/9/2015 12:13

15. Analysis of net assets between
funds
Unrestrict
ed
Restricte
d
Total
fund
funds
funds
2020
2020
2019
£
£
£
Current assets 24,540
-
24,540
Creditors due within one year - 6,810
-
-
6,810
17,730
-
17,730
Prior year
Unrestrict
ed
Restricte
d
Total
fund
funds
funds
2019
2019
2019
£
£
£
Current assets 14,564
-
14,564
Creditors due within one year -
-
-
14,564
-
14,564

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PAINTED WOLF FOUNDATION A charitable incorporated organisation (cio) Page | 26