## **Trustees’ Annual Report for the period** **From 14/11/2023 Period start date To 31/10/2024 Period end date Charity name: Call of the Wild Development Trust CIO** ## **Charity registration number:** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To advance in life and relieve the needs
primarily of primary school aged
children transitioning into secondary school,
new settings and new
experiences or opportunities through:
-
The provision of recreational and
leisure time activities provided in the
interest of social welfare, designed
to improve their conditions of life;
-
Providing support and activities
which develop their skills, capacities
and capabilities to enable them to
participate in society as mature and
responsible individuals.
For the public benefit, to relieve the
charitable needs arising from being
long term unemployed, a young person not
in education, employment and
training (neets) and ex service personnel
through providing programmes
and activities to build confidence and skills
and in such other ways as the
trustees may determine.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|**Summary of Main Charitable Activities**
•
**Resilience Programmes:**Since our
inception as a CIO in November 2023,
we have successfully delivered 13
impactful Resilience Programmes at
schools within the local community,
focusing on developing essential life
skills in children as they prepare for the
transition to secondary school. The
main aim of our Resilience Programme
is to help children to become
confident, mentally tough individuals
who can cope effectively with life’s
challenges. If we can offer support at
this crucial stage of their lives then we| ||can offset future problems. This year,| |---|---| ||over 300 children have participated in| ||and benefited from our programme.| ||We prioritised supporting children| ||from the most disadvantaged| ||backgrounds, focussing on schools| ||located within the top 10% most| ||deprived areas in Wales, where over| ||half of the students qualified for free| ||school meals.| |•|**Adventure Camps:**In collaboration| ||with Youth Adventure Trust, we| ||organised two week-long adventure| ||camps enabling 77 disadvantaged| ||young people to participate in a week-| ||long adventure camp, combining| ||resilience training with outdoor| ||activities. This provided a break from| ||the stress and challenges of their| ||everyday lives and an opportunity for| ||outdoor exploration and personal| ||growth.| |•|**Partnership with Neath Port Talbot**| ||**Children's Services:**We were able to| ||offer additional support to a group of| ||care-experienced young girls, through| ||outdoor activities, group discussions| ||and social activities. One participant| ||commented the time spent with us was| ||the ‘best three days of my life’. It was| ||particularly rewarding to witness the| ||confidence boost for one visually| ||impaired young girl who successfully| ||conquered a mountain hike, rock| ||climbing and a leap from a waterfall.| |•|**Pilot Residential Programme:**With the| ||generous support of a windfarm grant,| ||we successfully piloted a two-night| ||residential programme. This initiative| ||aimed to address the lasting impact of| ||the pandemic and lockdown on| ||children's confidence and| ||independence. The programme| ||emphasised building self-reliance and| ||social skills through group activities,| ||proving to be a resounding success and| ||inspiring us to replicate it in the future.| Statement confirming Para 1.18 whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Policy on grant making Para 1.38 Policy on social investment Para 1.38 including program related investment Contribution made by Para 1.38 volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**Summary of Main Achievements**
•
**Empowered Young People:**
`o`
Improved the soft skills and
employability of over 400
young people, particularly
those from disadvantaged
backgrounds.
`o`
Raised aspirations and boosted
the confidence of participants.
`o`
Helped young people
overcome the negative impacts
of the pandemic on their social
skills and education.
•
**Enhanced Well-being:**
`o`
Provided valuable support to
care-experienced young girls
through a tailored programme.
`o`
Enabled participants to develop
effective coping mechanisms
for managing stress and
navigating challenges.
`o`
Cultivated a "can do" attitude
in young people, equipping
them with the resilience to
overcome obstacles and| ||establishing positive| |---|---| ||behaviours.| |•|**Positive Impact on Schools and**| ||**Communities:**| ||`o`
Observed significant| ||improvements in the behaviour| ||and group interaction of| ||participants with additional| ||learning needs.| ||`o`
Introduced school staff to new| ||concepts for managing pupil| ||behaviour.| ||`o`
Received numerous positive| ||testimonials from staff and| ||children, demonstrating the| ||high demand and impact of the| ||charity's work.| ||`o`
Contributed to the overall well-| ||being of the community by| ||empowering young people and| ||fostering positive social| ||development.| ||By delivering a range of programmes,| ||including resilience training, adventure| ||camps, and specialised support, we| ||have empowered over 400 young| ||people, particularly those from| ||disadvantaged backgrounds, to develop| ||essential life skills, boost their| ||confidence, and overcome challenges,| ||contributing to a more positive and| ||resilient community.| ## **Additional information (optional)** You may choose to include further statements where relevant about: Achievements against Para 1.41 objectives set Performance of fundraising Para 1.41 activities against objectives set Investment performance Para 1.41 against objectives Other ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Statement of Financial Activities
reflects the income and expenditure
incurred by Call of the Wild Development
Trust CIO in carrying out its role in respect
of its objectives.
The total income of £115,454 was spent on
direct charitable expenditure totalling
£113,219 resulting in a net surplus of
£2,235.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The board has examined the charity's
requirements for reserves in respect of the
main risks to the organisation, the charity’s
policy is to achieve an unrestricted
reserves level of £5,000. They have a plan
in place to achieve this in the short to
medium term to enable it to expand the
services they currently provide.
Call of the Wild (Development) Limited will
financially support Call of The Wild
Development Trust CIO and will underwrite
the reserves level of £5,000 should this not
be achieved by the charity.| |Amount of reserves held|Para 1.22|The unrestricted funds at 31 October 2024
were £3,256.
The restricted funds at 31 October 2024
were £NIL.| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| **Additional information (optional)** You may choose to include further statements where relevant about: The charity’s principal Para 1.47 sources of funds (including any fundraising) Investment policy and Para 1.46 objectives including any social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|The organisation is a charitable company
limited by guarantee, incorporated and
registered as a charity on 14/11/2023. The
charity is controlled by its governing
document and constitutes a charitable
incorporated organisation (CIO).| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other ## **Reference and Administrative details** |Charity name|Call of the Wild Development Trust CIO| |---|---| |Other name the charity uses|| |Registered charity number|1205707| |Charity’s principal address|83 Church Road
Seven Sisters
Neath
SA10 9DT| |---|---| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Geraint Lewis|||| ||Mark James
Soanes|||| ||Robert Lloyd
Griffiths|||| ||Alan Tudor Jones||16/8/2024|| ||Lynne Sheehy||16/8/2024|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of adviser**
**Name**
**Address**||| |**Accountant and**
**Independent**
**examiner**|Bevan
Buckland
LLP|Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Geraint Lewis **Position (eg Secretary,** Chair **Chair, etc) Date** 9.4.2025 **REGISTERED CHARITY NUMBER: 1205707** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **FOR** ## **CALL OF THE WILD DEVELOPMENT TRUST CIO** Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**||12|| **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** The trustees present their report with the financial statements of the charity for the period 14 November 2023 to 31 October 2024. The trustees have adopted the provisions of 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The purposes of the charity as set out in its governing document are to advance in life and relieve the needs primarily of primary school aged children transitioning into secondary school, new settings and new experiences or opportunities through: - The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; - Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. For the public benefit, to relieve the charitable needs arising from being long term unemployed, a young person not in education, employment and training (NEET) and ex service personnel through providing programmes and activities to build confidence and skills and in such other ways as the trustees may determine. ## **Significant activities** ## **Resilience Programmes** Since our inception as a CIO in November 2023, we have successfully delivered 13 impactful Resilience Programmes at schools within the local community, focusing on developing essential life skills in children as they prepare for the transition to secondary school. The main aim of our Resilience Programme is to help children to become confident, mentally tough individuals who can cope effectively with life's challenges. If we can offer support at this crucial stage of their lives then we can offset future problems. This year, over 300 children have participated in and benefited from our programme. We prioritised supporting children from the most disadvantaged backgrounds, focussing on schools located within the top 10% most deprived areas in Wales, where over half of the students qualified for free school meals. ## **Adventure Camps** In collaboration with Youth Adventure Trust, we organised two week-long adventure camps enabling 77 disadvantaged young people to participate in a week-long adventure camp, combining resilience training with outdoor activities. This provided a break from the stress and challenges of their everyday lives and an opportunity for outdoor exploration and personal growth. ## **Partnership with Neath Port Talbot Children's Services** We were able to offer additional support to a group of care-experienced young girls, through outdoor activities, group discussions and social activities. One participant commented the time spent with us was the 'best three days of my life'. It was particularly rewarding to witness the confidence boost for one visually impaired young girl who successfully conquered a mountain hike, rock climbing and a leap from a waterfall. ## **Pilot Residential Programme** With the generous support of a windfarm grant, we successfully piloted a two-night residential programme. This initiative aimed to address the lasting impact of the pandemic and lockdown on children's confidence and independence. The programme emphasised building self-reliance and social skills through group activities, proving to be a resounding success and inspiring us to replicate it in the future. Page 1 **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **ACHIEVEMENT AND PERFORMANCE** ## **Summary of Main Achievements** ## **Empowered Young People** - Improved the soft skills and employability of over 400 young people, particularly those from disadvantaged backgrounds. - Raised aspirations and boosted the confidence of participants. - Helped young people overcome the negative impacts of the pandemic on their social skills and education. ## **Enhanced Well-being** - Provided valuable support to care-experienced young girls through a tailored programme. - Enabled participants to develop effective coping mechanisms for managing stress and navigating challenges. - - Cultivated a "can do" attitude in young people, equipping them with the resilience to overcome obstacles and establishing positive behaviours. ## **Positive Impact on Schools and Communities** - Observed significant improvements in the behaviour and group interaction of participants with additional learning needs. - Introduced school staff to new concepts for managing pupil behaviour. - Received numerous positive testimonials from staff and children, demonstrating the high demand and impact of the charity's work. - Contributed to the overall well-being of the community by empowering young people and fostering positive social development. By delivering a range of programmes, including resilience training, adventure camps, and specialised support, we have empowered over 400 young people, particularly those from disadvantaged backgrounds, to develop essential life skills, boost their confidence, and overcome challenges, contributing to a more positive and resilient community. ## **FINANCIAL REVIEW** ## **Financial position** The Statement of Financial Activities reflects the income and expenditure incurred by Call of the Wild Development Trust CIO in carrying out its role in respect of its objectives. The total income of £115,454 was spent on direct charitable expenditure totalling £113,219 resulting in a net surplus of £2,235. As at 31 October 2024, the unrestricted funds were £3,256 and restricted funds were £nil. ## **Reserves policy** The board has examined the charity's requirements for reserves in respect of the main risks to the organisation, the charity's policy is to achieve an unrestricted reserves level of £5,000. They have a plan in place to achieve this in the short to medium term to enable it to continue and expand the services they currently provide. Call of the Wild (Development) Limited will financially support Call of The Wild Development Trust CIO and will underwrite the reserves level of £5,000 should this not be achieved by the charity.. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, and constitutes a charitable incorporated organisation (CIO). ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 1205707 ## **Principal address** 83 Church Road Seven Sisters Neath SA10 9DT Page 2 **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **Trustees** G Lewis Chair M J Soanes Trustee R L Griffiths (appointed 14.11.23) G Lewis (appointed 14.11.2023) M J Soanes (appointed 14.11.2023) R L Griffiths (appointed 14.11.2023) A T Jones (appointed 16.08.2024) L Sheehy (appointed 16.08.2024) ## **Independent Examiner** Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA Approved by order of the board of trustees on and signed on its behalf by: M J Soanes - Trustee Page 3 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **Independent examiner's report to the trustees of Call Of The Wild Development Trust CIO** I report to the charity trustees on my examination of the accounts of Call Of The Wild Development Trust CIO (the Trust) for the period 14 November 2023 to 31 October 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the 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. Alison Vickers The Institute of Chartered Accountants in England and Wales Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA 4th March 2025 Page 4 **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
62,229
**Charitable activities**
2
Charitable activities
3,305
**Total**
65,534
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
63,338
Other
(39)
**Total**
63,299
**NET INCOME/(EXPENDITURE)**
2,235
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,021
**TOTAL FUNDS CARRIED FORWARD**
3,256|Restricted
fund
£
-
49,920
49,920
49,920
-
49,920
-
-
-|Period
Period
14.11.23
1.1.23
to
to
31.10.24
13.11.23
Total
Total
funds
funds
£
£
62,229
9,632
53,225
38,411
115,454
48,043
113,258
53,195
(39)
(1,168)
113,219
52,027
2,235
(3,984)
1,021
5,005
3,256
1,021| |---|---|---| The notes form part of these financial statements Page 5 ## **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **BALANCE SHEET 31 OCTOBER 2024** ||||||2024|2023| |---|---|---|---|---|---|---| |||Unrestricted|Restricted||Total|Total| |||fund|fund||funds|funds| ||Notes|£|£||£|£| |**CURRENT ASSETS**||||||| |Debtors|6|-||-|-|1,168| |Cash at bank||5,431||-|5,431|3,836| |**CREDITORS**||5,431||-|5,431|5,004| |Amounts falling due within one year|
7|(2,175)||-|(2,175)|(3,983)| |**NET CURRENT ASSETS**||3,256||-|3,256|1,021| |**TOTAL ASSETS LESS CURRENT**|**LIABILITIES**|3,256||-|3,256|1,021| |**NET ASSETS/(LIABILITIES)**||3,256||-|3,256|1,021| |**FUNDS**|8|||||| |Unrestricted funds|||||3,256|1,021| |**TOTAL FUNDS**|||||3,256|1,021| The financial statements were approved by the Board of Trustees and authorised for issue on 4th March 2025 and were signed on its behalf by: M J Soanes - Trustee The notes form part of these financial statements Page 6 **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Non-refundable grants are recognised upon receipt. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Cash at bank and in hand** Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current ## **Financial instruments** The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## **Derecognition of financial assets** Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. ## **Classification of financial liabilities** Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Page 7 continued... **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **1. ACCOUNTING POLICIES - continued** ## **Cash at bank and in hand** ## **Basic financial liabilities** Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## **Derecognition of financial liabilities** Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. ## **Creditors** Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. ## **Debtors** Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. ## **Going concern** The charity meets its day-to-day working capital requirements through support from Call Of The Wild (Development) Ltd, which provides a monthly donation to the charity and will cover any deficit.The charity therefore continues to adopt the going concern basis in preparing its financial statements. ## **2. INCOME FROM CHARITABLE ACTIVITIES** |||Period|Period| |---|---|---|---| |||14.11.23|1.1.23| |||to|to| |||31.10.24|13.11.23| ||Activity|£|£| |Grants|Charitable activities|53,225|38,411| |Grants received, included in|the above, are as follows:||| |NPTCBC - Youth Support Grant||Period
14.11.23
to
31.10.24
£
1,875|Period
1.1.23
to
13.11.23
£
4,082| |Cronfa Gymunedol||-|3,690| |Other grants||-|7,621| |Postcode Community Fund||-|23,018| |Shared Prosperity Fund||49,920|-| |NPTCBC||950|-| |C&C Swansea||480|-| |||53,225|38,411| Page 8 continued... **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 October 2024 nor for the period ended 13 November 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 October 2024 nor for the period ended 13 November 2023. ## **4. STAFF COSTS** ## **5.** ||||Period|||Period| |---|---|---|---|---|---|---| ||||14.11.23|||1.1.23| ||||to|||to| ||||31.10.24|||13.11.23| ||||£|||£| |Wages and salaries|||17,875|||13,000| |Social security costs||||-||150| ||||17,875|||13,150| |The average monthly number of employees during the period was as follows:||||||| |All staff|||Period
14.11.23
to
31.10.24
1|||Period
1.1.23
to
13.11.23
1| |No employees received emoluments in excess of £60,000.||||||| |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||||| |**INCOME AND ENDOWMENTS FROM**|Unrestricted
fund
£||Restricted
fund
£|||Total
funds
£| |Donations and legacies||9,632|||-|9,632| |**Charitable activities**||||||| |Charitable activities|38,411||||-|38,411| |**Total**|48,043||||-|48,043| |**EXPENDITURE ON**||||||| |**Charitable activities**||||||| |Charitable activities|53,195||||-|53,195| |Other|(1,168)||||-|(1,168)| |**Total**|52,027||||-|52,027| |**NET INCOME/(EXPENDITURE)**|(3,984)||||-|(3,984)| |**RECONCILIATION OF FUNDS**||||||| |Total funds brought forward||5,005|||-|5,005| |**TOTAL FUNDS CARRIED FORWARD**||1,021|||-|1,021| Page 9 continued... **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** |**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Tax
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**8.**
**MOVEMENT IN FUNDS**
At
14.11.23
£
**Unrestricted funds**
General fund
1,021
**TOTAL FUNDS**
1,021
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
65,534
**Restricted funds**
Shared Prosperity Fund
49,920
**TOTAL FUNDS**
115,454
**Comparatives for movement in funds**
At 1.1.23
£
**Unrestricted funds**
General fund
5,005
**TOTAL FUNDS**
5,005
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
48,043
**TOTAL FUNDS**
48,043|2024
2023
£
£
-
1,168
2024
2023
£
£
208
81
1,967
3,902
2,175
3,983
Net
movement
At
in funds
31.10.24
£
£
2,235
3,256
2,235
3,256
Resources
Movement
expended
in funds
£
£
(63,299)
2,235
(49,920)
-
(113,219)
2,235
Net
movement
At
in funds
13.11.23
£
£
(3,984)
1,021
(3,984)
1,021
Resources
Movement
expended
in funds
£
£
(52,027)
(3,984)
(52,027)
(3,984)| |---|---| Page 10 continued... **CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER 2024** ## **8. MOVEMENT IN FUNDS - continued** ## **Restricted funds** Shared Prosperity Fund - The grant was used to deliver 11 resilience programmes (5 days each) at 11 schools in Neath Port Talbot and 1 programme for Neath Port Talbot Children's Services. ## **9. RELATED PARTY DISCLOSURES** Call of the Wild (Development) Ltd is a related party of the charity because two of the trustees are also directors of the company. At the date of these financial statements, a total of £1,202 (2023: £1,202) was owed to Call Of The Wild (Development) Limited. During the year Call Of The Wild Development Trust CIO was invoiced £88,612 by Call of the Wild Development) Limited for resilience programmes for young children. Call of the Wild (Development) Limited donated £11,399. ## **10. CHANGE OF ENTITY** On 14 November 2023 Call Of The Wild Development Trust CIC was converted to Call Of The Wild Development Trust CIO. Page 11 ## **CALL OF THE WILD DEVELOPMENT TRUST CIO** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**|||| |---|---|---|---| |**FOR THE PERIOD 14 NOVEMBER 2023 TO 31 OCTOBER**|**2024**||| ||Period||Period| ||14.11.23||1.1.23| |||to|to| ||31.10.24||13.11.23| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||11,399|9,632| |Summer camp income||50,830|-| |**Charitable activities**||62,229|9,632| |Grants||53,225|38,411| |**Total incoming resources**||115,454|48,043| |**EXPENDITURE**|||| |**Charitable activities**|||| |Wages||17,875|13,000| |Social security||-|150| |Insurance||96|-| |Sundries||234|-| |Resilience programmes||53,610|37,944| |Summer camp||35,002|-| |Subcontractors||5,160|-| |Subscriptions||60|-| |Donations||-|30| |**Other**||112,037|51,124| |Corporation tax||(39)|(1,168)| |**Support costs**|||| |**Governance costs**|||| |Accountancy and legal fees||1,221|1,706| |Legal fees||-|365| |||1,221|2,071| |Total resources expended||113,219|52,027| |**Net income/(expenditure)**||2,235|(3,984)| ||||| This page does not form part of the statutory financial statements Page 12 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALL OF THE WILD DEVELOPMENT TRUST CIO** ## **Independent examiner's report to the trustees of Call Of The Wild Development Trust CIO** I report to the charity trustees on my examination of the accounts of Call Of The Wild Development Trust CIO (the Trust) for the period 14 November 2023 to 31 October 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the 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. Alison Vickers The Institute of Chartered Accountants in England and Wales Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA 18 February 2025 Page 1