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2020-12-31-accounts

Curreut Qnancial year Curreut Qnancial year
Unrestricted Unrestricted Restricted Total Total
funds funds funds
general designated
2020 2020 2020 2020 2019
Notes
IttgtttttgItZUO;
Donations
and legacies		 144,537 144,537 90,938
Investments 73,650 86 73,736 76,970
Total income 218,187 86 218,273 167,908
~Ex ~nltg fggti
Raising funds 362 362 1,127
~~ Ch
Grants payable 178,180 10,800 188,980 239,340
Animal
welfare		 support 60,340 2,055 22 62,417 50,898
Total charitable expenditure 238,520 2,055 10,822 251,397 290,238
Total resources expended 238,882 2,055 10,822 251,759 291,365
Net gains/(losses)
on investments		 12 89,991 89,991 251,622
Net (outgoing)/incoming resources
before transfers (20,695) 87,936 (10,736) 56,505 128,165
Gross transfers between funds 25,863 (25,863)
Net movement in funds 5,168 62,073 (10,736) 56,505 128,165
Fund balances at 1 January 2020 207,707 2,404,793 39,952 2,652,452 2,524,287
Fund balances at 31December 2020 212,875 2,466,866 29,216 2,708,957 2,652,452

Prior financial year
Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2019 2019 2019 2019
Notes f f
IngtttltgI13tm;
Donations
and		 legacies 90,938 90,938
Investments 76,750 220 76,970
Total iucome 167,688 220 167,908
Egg~ii~rJLru
Raising funds 1,127 1,127
Charitable
activities
Grants payable 228,540 10,800 239,340
Animal welfare support 48,823 2,015 60 50,898
Total charitable expenditure 277,363 2,015 10,860 290,238
Total resources expended 278,490 2,015 10,860 291,365
Net gains/(losses)
on investments		 12 251,622 251,622
Net (outgoing)/incoming resources before
transfers (110,802) 249,607 (10,640) 128,165
Gross transfers between funds 173,598 (173,598)
Net movement in funds 62,796 76,009 (10,640) 128,165
Fund balances at 1 January 2019 144,910 2,328,785 50,592 2,524,287
Fund balances at 31December 2019 207,706 2,404,794 39,952 2,652,452

2020 2019
Notes f
Fixed assets
Tangible assets 13 142,162 144,005
Investments 14 2,241,947 2,151,956
2,384,109 2,295,961
Current assets
Debtors 16 47,889 72,800
Cash at bank and in hand 282,187 288,596
330,076 361,396
Creditors.
amounts		 falling due within one
year 17 (5,228) (4,905)
Net current assets 324,848 356,491
Total assets less current liabilities 2,708,957 2,652,452
Income funds
Restricted funds 18 29,216 39,952
Unrestriclgt(2'un@
Designated
funds		 19 2,466,866 2,404,794
General unrestricted funds 212,875 207,706
2,679,741 2,612,500
2,708,957 2,652,452

Unrestricted Unrestricted
funds funds
general general
2020 2019
Donations and gifts 15,032 38,983
Legacies receivable 129,505 51,955
144,537 90,938
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds fuuds
geueral general
2020 2020 2020 2019 2019 2019
g f. f.
Investment income 73,537 73,537 76,402 76,402
Interest receivable 113 199 348 220 568
73,650 73,736 76,750 220 76,970
Unrestricted Unrestricted
funds funds
general general
2020 2019
f
Fundraisin and ubl'ci costs
Advertising 362 1,127
362 1,127

Grants Animal Total Grants Animal Total
payable welfare 2020 payable welfare 2019
support supper't
2020 2020 2019 2019
f f
Grant funding ofactivities
(see note 7) 188,980 188,980 239,340 239,340
Share ofsupport costs (see
note 8)		 53,323 53,323 45,139 45,139
Share ofgovernance
(see note 8)		 costs 9,094 9,094 5,759 5,759
188,980 62,417 251,397 239,340 50,898 290,238
Analysis by
Unrestricted		 fund
funds		 —general 178,180 60,340 238,520 228,540 48,823 277,363
Unrestricted funds-
designated 2,055 2,055 2,015 2,015
Restricted funds 10,800 22 10,822 10,800 60 10,860
188,980 62,417 251,397 239,340 50,898 290,238

Grants Grants
payable payable
2020 2019
f f.
Grants to institutions (13grants):
JAWS Tokyo
JAWS Tokyo Projects		 156,000
3,000		 156,000
3,000
JAWS Tokyo Branches
Animal Refugee Kansai		 (ARK) 18,000
1,500
RSPCA Victoria 3,000
Julia Ward Bequest 10,800 10,800
E.I,A 1.0,000
Wildlife Victoria 3,000
HEART Tokushima 3,000
Humane
Society ofGrand Bahama
Iruka &Kujira Action Network
(IKAN)
Japan
Co a lit iou Anunal
Welfare
Wild Welfare		 3,180
10,000		 5,000
2,000
3,000
27,040
188,980 239,340

8 Support costs
Support costs Governance 2020 Support costs Governance 2019
costs costs
Depreciation 2,443 2,443 2,327 2,327
Salary Costs 33,115 33,115 25,670 25,670
Pension Costs 557 557 536 536
Equipment
Rental		 1,874 1,874 2,110 2,110
Rates 2,250 2,250 2,213 2,213
Insurance 1,769 1,769 2,033 2,033
Utilities 3,090 3,090 2,458 2,458
Repairs and maintenance 4,639 4,639 3,438 3,438
Printing,
Postage &
Stationery 2,046 2,046 1,992 1,992
Suudries 1,339 1,339 1,368 1,368
Travel 201 201 994 994
Audit Fees 3,240 3,240 3,180 3,180
Legal &advisory fees 4,986 4,986 1,578 1,578
Bank charges 868 868 1,001 1,001
53,323 9,094 62,417 45,139 5,759 50,898
Analysed
between
Charitable
activities		 53,323 9,094 62,417 45,139 5,759 50,898
Net movement
in funds		 2020 2019
Net movement
in funds is stated after charging/(crediting)
Independent
examination
fees		 3,240 3,180
Depreciation ofowned tangible fixed assets 2,443 2,328
Other operating
leases		 1,874 2,110

2020 2019
Number Number
Office StafF
Employruent costs 2020 2019
Wages and salaries 19,742 19,551
Freelance costs 13,373 6,121
Other pension costs 557 536
33,672 26,208

Unresndcted Unrestricted
funds funds
designated desiguated
2020 2019
f.
Revaluation ofiuvestments 89,991 251,622

13 Tangible fixed assets
Freehold Fixtures, ntttngs Total
property &eqalproeat
Cost
At 1 January 2020 136,629 18,146 154,775
Additions 599 599
At 31December 2020 136,629 18,745 155,374
Depreciation
and impairment
At 1 January 2020 10,769 10,769
Depreciation
charged in the year		 2,443 2,443
At 31 December 2020 13,212 13,212
Carrying
amount
At 31December 2020 136,629 5,533 142,162
At 31 December 2019 136,629 7,376 144,005

Listed
investments
Cost or valuation
At I January 2020 2,151,956
Valuation
changes		 89,991
At 31December 2020 2,241,947
Carrying
amount
At 31December 2020 2,241,947
At 31December 2019 2,151,956
2020 2019
f f.
Investments
at fair value comprise:
COIF Investment
Fund Units		 1,846,597 1,735,594
COIF Property Fund Units 395,350 416,362
2,241,947 2,151,956
Fixed asset investments
revalued
The historical costof the investments are f1,514,600(2019:f1,514,600)
15 Financial instruments 2020 2019
f
Carrying
amount of		 tinancial assets
Instruments
measured		 at fair value through profit or loss 2,241,947 2,151,956
16 Debtors
2020 2019
Amounts
falling due		 within one year:
Other debtors 47,889 72,800

17 Creditors: amounts falling due ivlthin one year
2020 2019
Othercreditors 5,228 4,905

Movement in funds Movement in funds
Balance st
IJsnuaty 2019		 Incoming
resources		 Resources
expended		 Balance at
IJanuary
2020		 Incoming
i'esonfccs		 Resources
expended		 Balance at
31December
2020
Julia Ward
Bequest fund 50,592 220 (10,860) 39,952 86 (10,822) 29,216

Movement in funds
Balance at lucoiulng Resources Trsusfcrx Investments Balance at
IJanuary
2020		 resources expended galas/losses 31Deceniber
2020
Property fund 142,635 (2,055) 600 141,180
Investment fund 2,262,158 (26,463) 89,991 2,325,686
2,404,793 (2,055) (25,863) 89,991 2,466,866
Balance at Incoming Resources Transfers Invesbnenls Balance sl 31
I January 2019 i'csoiii'ccs expended gains/losses December 2019
f f
Property fund 144,650 (2,015) 142,635
Investment fund 2,184,135 (173,598) 251,622 2,262,158
2,328,785 (2,015) (173,598) 251,622 2,404,793

Analysis ofnet assets between funds
Unrestricted Designated Restricted Total
funds funds funds
2020 2020 2020 2020
g f 8
Fund balances at 31 December 2020 are represented
by:
Tangible assets 982 141,180 142,162
Investments 2,241,947 2,241,947
Dement assets/(liabilities) 211,892 83,740 29,216 324,848
212,874 2,466,867 29,216 2,708,957
Unrestricted Designated Restricted Total
funds funds funds
2019 2019 2019 2019
Fund balances at 31December 2019 are represented
by:
Tangible assets 1,370 142,635 144,005
Investments 2,151,956 2,151,956
Current assets/(liabilities) 206,336 110,203 39,952 356,491
207,706 2,404,794 39,952 2,652,452