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|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|
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##
##
##
|||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|
##
##