**Charity number: 1187193**
## **CARE FOR WILD RHINO SANCTUARY (UK)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **CARE FOR WILD RHINO SANCTUARY (UK)**
|**CONTENTS**||
|---|---|
||Page|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5 - 6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 21|
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 29 FEBRUARY 2024**
|**Trustees**|C C de Bruno Austin|
|---|---|
||W T Barber (resigned 18 June 2024)|
||C Barnes (appointed 18 June 2024)|
||P Coyle (appointed 14 May 2024)|
||D J Lawrence (resigned 18 June 2024)|
||P E Nieuwoudt|
||S M Robbie (appointed 18 June 2024)|
|**Charity registered**
**number**
1187193
**Principal office**
Coyle White Devine
Boughton Business Park
Bell Lane
Amersham
Buckinghamshire
HP6 6FA
**Independent examiner**
C P J Dougherty, FCA
Lakin Rose Limited
Chartered Accountants
Cambridge House
Camboro Business Park
Girton
Cambridge
CB3 0QH
**Bankers**
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ||
Page 1
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024**
The Trustees present their annual report together with the financial statements of Care for Wild Rhino Sanctuary (UK) for the year 1 March 2023 to 29 February 2024.
## **Objectives and activities**
## **a. Policies and objectives**
Care for Wild Rhino Sanctuary was registered on 3rd January 2020 to advance awareness of the issues threatening species facing extinction globally, with initial focus on the global rhino population, and making grants to help protect the rhino population for future generations. Particular emphasis is on the rescue, care and rehabilitation of juvenile and adult rhinos in Southern Africa requiring such care as a result of poaching or other threats.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
The charity achieves these objectives through the raising of funds for the provision of grants. Fundraising has been achieved via personal and corporate donations, fundraising events and the sublicensing of the Care for Wild brand in order to earn royalties. In addition, the charity is engaged in publicising the plight of the rhino species through the use of presentations, social media and other means.
## **Achievements and performance**
## **a. Main achievements of the Charity**
During the reporting period the charity raised donations totalling £192,286 excluding Gift Aid refunds. With other reserves, these donations allowed the charity to make grants totalling £254,523 to the Care for Wild Rhino Sanctuary in South Africa, which has now (a) rescued 110 rhinos (b) seen 19 calves born to rescued rhinos (c) extended the parameters of its wildlife reserve to 58,000 hectares and (d) created 970 new jobs.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
## **b. Reserves policy**
At the end of the reporting period the charity had available funds of £75,726.
At the date of this report the charity has a policy for holding reserves sufficient to cover any ongoing liabilities that would require payment.
Page 2
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **Structure, governance and management**
## **a. Constitution**
Care for Wild Rhino Sanctuary (UK) is registered in England & Wales under charity number 1187193. The registered address is Coyle White Devine, Boughton Business Park, Bell Lane, Amersham, Buckinghamshire, HP6 6FA.
The charity is incorporated as a Charitable Incorporated Organisation
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Governing Document.
The trustees are listed on page 1. Unless otherwise provided for in the Governing Document trustees are appointed for a term of three years, after which they may put themselves forward for re-appointment. The Governing Document provides for a minimum of three trustees.
The selection of individuals for appointment as charity trustees will have regards to the skills, knowledge and experience appropriate to the needs of the charity.
## **c. Organisational structure and decision-making policies**
At regular trustees’ meetings, the trustees agree the broad strategy and areas of activity for the Charity, including consideration of grant making, reserves, risk management and fundraising strategies. The day to day administration of grants and the processing and handling of applications prior to consideration by the trustees is delegated to the trustees based in the UK and France.
All trustees give of their time freely and no trustee remuneration was paid during the period. Details of trustee expenses are disclosed in note 11 to the accounts. Trustees are required to disclose all relevant interests and register them with the board of trustees and in accordance with the Charity’s policy withdraw from decisions where a conflict of interest arises.
## **d. Financial risk management**
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Page 3
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on and signed on their14 Mar 2025 behalf by:
Peter Co le y
Peter Coyle (Fri, 14th Mar 2025 16:09:05 **P Coyle** GMT) Trustee
Page 4
## **CARE FOR WILD RHINO SANCTUARY (UK)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **Independent Examiner's Report to the Trustees of Care for Wild Rhino Sanctuary (UK) ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 29 February 2024.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Page 5
## **CARE FOR WILD RHINO SANCTUARY (UK)**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024**
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 18 March 2025
**C P J Dougherty, FCA Lakin Rose Limited** Chartered Accountants Cambridge House Camboro Business Park Girton Cambridge CB3 0QH
Page 6
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
8
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2024**
**£**
**67,000**
**-**
**-**
**67,000**
**-**
**68,475**
**68,475**
**(1,475)**
**41,250**
**(1,475)**
**39,775**|**Unrestricted**
**funds**
**2024**
**£**
**159,561**
**98,694**
**166**
**258,421**
**100,888**
**208,983**
**309,871**
**(51,450)**
**87,401**
**(51,450)**
**35,951**|**Total**
**funds**
**2024**
**£**
**226,561**
**98,694**
**166**
**325,421**
**100,888**
**277,458**
**378,346**
**(52,925)**
**128,651**
**(52,925)**
**75,726**|_Total_
_funds_
_2023_
_£_
_218,234_
_215,033_
_98_|
|---|---|---|---|---|
|||||_433,365_|
|||||_124,253_
_288,867_|
|||||_413,120_|
|||||_20,245_|
|||||_108,406_
_20,245_|
|||||_128,651_|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 21 form part of these financial statements.
Page 7
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **BALANCE SHEET AS AT 29 FEBRUARY 2024**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total net assets**
**Charity funds**
Restricted funds
15
Unrestricted funds
15
**Total funds**|**6,728**
**71,608**
**78,336**
**(2,610)**|**29 February**
**2024**
**£**
**-**
**-**
**75,726**
**75,726**
**39,775**
**35,951**
**75,726**|_80,984_
_57,162_
_138,146_
_(9,534)_|_28 February_
_2023_
_£_
_39_|
|---|---|---|---|---|
|||||_39_
_128,612_|
||||||
|||||_128,651_|
|||||_41,250_
_87,401_|
||||||
|||||_128,651_|
The financial statements were approved and authorised for issue by the Trustees on and14 Mar 2025 signed on their behalf by:
Peter Co le y
Peter Coyle (Fri, 14th Mar 2025 16:09:05 GMT)
## **P Coyle**
Trustee
The notes on pages 9 to 21 form part of these financial statements.
Page 8
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **1. General information**
The Charity is a charitable incorporated organisation. The address of the registered office is Coyle White Devine, Boughton Business Park, Bell Lane, Amersham, Buckinghamshire, HP6 6FA.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Care for Wild Rhino Sanctuary (UK) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Page 9
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **2. Accounting policies (continued)**
## **2.3 Expenditure (continued)**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Interest receivable**
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 institution with whom the funds are deposited.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Computer equipment - 33% straight line
## **2.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.
## **2.7 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 10
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **2. Accounting policies (continued)**
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
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.
Investment income, gains and losses are allocated to the appropriate fund.
## **3. Income from donations and legacies**
|Donations
Similar incoming resources
**Total 2024**
_Total 2023_|**Restricted**
**funds**
**2024**
**Unrestricted**
**funds**
**2024**
**£**
**£**
67,000
159,561
-
-
67,000
159,561
_30,250_
_187,984_|**Total**
**funds**
**2024**
**£**
**226,561**
**-**
**226,561**
_218,234_|_Total_
_funds_
_2023_
_£_
_216,234_
_2,000_|
|---|---|---|---|
||||_218,234_|
|||||
## **4. Income from other trading activities**
## **Income from fundraising events**
|**Unrestricted**
**funds**
**2024**
**£**
Fundraising
90,044
_Total 2023_
_212,033_|**Total**
**funds**
**2024**
**£**
**90,044**
_212,033_|_Total_
_funds_
_2023_
_£_
_212,033_|
|---|---|---|
||||
Page 11
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **4. Income from other trading activities (continued)**
## **Income from non charitable trading activities**
|**Unrestricted**
**funds**
**2024**
**£**
Royalties and commissions received
8,650
_Total 2023_
_3,000_|**Total**
**funds**
**2024**
**£**
**8,650**
_3,000_|_Total_
_funds_
_2023_
_£_
_3,000_|
|---|---|---|
||||
## **5. Investment income**
|**Unrestricted**
**funds**
**2024**
**£**
Investment income
166
_Total 2023_
_98_|**Total**
**funds**
**2024**
**£**
**166**
_98_|_Total_
_funds_
_2023_
_£_
_98_|
|---|---|---|
||||
Page 12
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **6. Expenditure on raising funds**
## **Costs of raising voluntary income**
|**Unrestricted**
**funds**
**2024**
**£**
Fundraising events expenditure
56,466
Fundraising consultancy
44,422
100,888
_Total 2023_
_124,253_|**Total**
**funds**
**2024**
**£**
**56,466**
**44,422**
**100,888**
_124,253_|_Total_
_funds_
_2023_
_£_
_110,497_
_13,756_|
|---|---|---|
|||_124,253_|
||||
## **7. Analysis of grants**
|Care for Wild Rhino Sanctuary
_Total 2023_|**Grants to**
**Institutions**
**2024**
**£**
254,523
_275,080_|**Total**
**funds**
**2024**
**£**
**254,523**
_275,080_|_Total_
_funds_
_2023_
_£_
_275,080_|
|---|---|---|---|
|||||
Page 13
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Charitable activities
_Total 2023_|**Restricted**
**funds**
**2024**
**Unrestricted**
**funds**
**2024**
**£**
**£**
68,475
208,983
_30,000_
_258,867_|**Total**
**2024**
**£**
**277,458**
_288,867_|_Total_
_2023_
_£_
_288,867_|
|---|---|---|---|
|||||
## **9. Analysis of expenditure by activities**
|Charitable activities
_Total 2023_|**Grant**
**funding of**
**activities**
**2024**
**£**
254,523
_275,080_|**Support**
**costs**
**2024**
**£**
22,935
_13,787_|**Total**
**funds**
**2024**
**£**
**277,458**
_288,867_|_Total_
_funds_
_2023_
_£_
_288,867_|
|---|---|---|---|---|
||||||
Page 14
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Depreciation
Office costs
Telephone and internet
Computer costs
Gifts and entertaining
Travel and subsistence
Postage and carriage
Insurance
Bank charges
Bad debts
Governance costs
_Total 2023_|**Charitable**
**activities**
**2024**
**£**
39
794
157
3,972
495
6,781
109
608
160
7,000
2,820
22,935
_13,787_|**Total**
**funds**
**2024**
**£**
**39**
**794**
**157**
**3,972**
**495**
**6,781**
**109**
**608**
**160**
**7,000**
**2,820**
**22,935**
_13,787_|_Total_
_funds_
_2023_
_£_
_67_
_2,735_
_1,301_
_789_
_256_
_4,245_
_71_
_589_
_125_
_1,090_
_2,519_|
|---|---|---|---|
||||_13,787_|
|||||
## **10. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £1,200 _(2023 - £1,200)_ , and accountancy services of £1,620 ( _2023_ - _£1,319_ ).
## **11. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2023 - £NIL)_ .
During the year ended 29 February 2024, travel expenses totalling _£_ 5,754 were reimbursed or paid directly to 2 Trustees. _(2023 - £3,405 comprising of travel expenses of £3,110, gifts for donors of £256 and office stationery of £39)_ .
Page 15
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **12. Tangible fixed assets**
|**Cost or valuation**
At 1 March 2023
At 29 February 2024
**Depreciation**
At 1 March 2023
Charge for the year
At 29 February 2024
**Net book value**
At 29 February 2024
_At 28 February 2023_|**Computer**
**equipment**
**£**
**201**|
|---|---|
||**201**|
||**162**
**39**|
||**201**|
||**-**|
||_39_|
## **13. Debtors**
|**Due within one year**
Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable|**29 February**
**2024**
**£**
**5,000**
**18**
**1,667**
**43**
**6,728**|_28 February_
_2023_
_£_
_42,644_
_-_
_7,996_
_30,344_
_80,984_|
|---|---|---|
Page 16
## **CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **14. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals and deferred income|**29 February**
**2024**
**£**
**-**
**2,610**
**2,610**|_28 February_
_2023_
_£_
_7,134_
_2,400_|
|---|---|---|
||||
|||_9,534_|
Page 17
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **15. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Individual Rhino Support Fund
Medical and Veterinary Supplies
Infrastructure Projects
**Total of funds**|**Balance at 1**
**March 2023**
**£**
**87,401**
**17,750**
**23,500**
**-**
**41,250**
**128,651**|**Income**
**£**
**258,421**
**2,000**
**20,000**
**45,000**
**67,000**
**325,421**|**Expenditure**
**£**
**(309,871)**
**-**
**(23,475)**
**(45,000)**
**(68,475)**
**(378,346)**|**Balance at**
**29 February**
**2024**
**£**
**35,951**|
|---|---|---|---|---|
|||||**19,750**
**20,025**
**-**|
|||||**39,775**|
|||||**75,726**|
Individual Rhino Support Fund - Represents donations towards the care of specific rhinos.
Medical and veterinary supplies fund - Represents donations towards the costs of medical and veterinary supplies at the rhino sanctuary.
Infrastructure Projects - Represents donations towards improving the infrastructure and facilities at the rhino sanctuary.
Page 18
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **15. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Individual Rhino Support Fund
Medical and Veterinary Supplies
**Total of funds**|_Balance at_
_1 March_
_2022_
_£_
_67,406_
_26,000_
_15,000_
_41,000_
_108,406_|_Income_
_£_
_403,115_
_6,750_
_23,500_
_30,250_
_433,365_|_Expenditure_
_£_
_(383,120)_
_(15,000)_
_(15,000)_
_(30,000)_
_(413,120)_|_Balance at_
_28 February_
_2023_
_£_
_87,401_|
|---|---|---|---|---|
|||||_17,750_
_23,500_|
|||||_41,250_|
|||||_128,651_|
Individual Rhino Support Fund - Represents donations towards the care of specific rhinos.
Medical and veterinary supplies fund - Represents donations towards the costs of medical and veterinary supplies at the rhino sanctuary.
Page 19
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **16. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds
**Summary of funds - prior year**
General funds
Restricted funds|**Balance at 1**
**March 2023**
**£**
**87,401**
**41,250**
**128,651**
_Balance at_
_1 March_
_2022_
_£_
_67,406_
_41,000_
_108,406_|**Income**
**£**
**258,421**
**67,000**
**325,421**
_Income_
_£_
_403,115_
_30,250_
_433,365_|**Expenditure**
**£**
**(309,871)**
**(68,475)**
**(378,346)**
_Expenditure_
_£_
_(383,120)_
_(30,000)_
_(413,120)_|**Balance at**
**29 February**
**2024**
**£**
**35,951**
**39,775**|
|---|---|---|---|---|
|||||**75,726**|
|||||_Balance at_
_28 February_
_2023_
_£_
_87,401_
_41,250_|
|||||_128,651_|
## **17. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**29 February**
**2024**
**Unrestricted**
**funds**
**29 February**
**2024**
**£**
**£**
39,775
38,561
-
(2,610)
39,775
35,951|**Total**
**funds**
**29 February**
**2024**
**£**
**78,336**
**(2,610)**|
|---|---|---|
|||**75,726**|
Page 20
**CARE FOR WILD RHINO SANCTUARY (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **17. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Restricted_
_funds_
_28 February_
_2023_
_£_
_-_
_41,250_
_-_
_41,250_|_Unrestricted_
_funds_
_28 February_
_2023_
_£_
_39_
_96,896_
_(9,534)_
_87,401_|_Total_
_funds_
_28 February_
_2023_
_£_
_39_
_138,146_
_(9,534)_
_128,651_|
|---|---|---|---|
Page 21