2021-12-31-accounts

				Page
Tmstees report				1-2
Indcpcndcnt	examiner's		report
Statement of	financial		activities	4-5
Balance sheet
Notes to thc financial		statements		7- 18

Current tlnancial year	Current tlnancial year	Current tlnancial year
						Unrestricted	Unrestricted	Restricted	Total	Total
						funds	funds	fuuds
						general	designated
						2021	2021	2021	2021	2020
					Notes	f,			g
lngtuitgftxmV.
Donations and legacies						41,006			41,006	144,537
Investments						73,860			73,862	73,736
Total Income						114,866			114,868	218,273
Egttgittiit~
Raising funds						1,127			1,127	362
~ch e I
Grants payable						234,500		10,800	245,300	188,980
Aninial ivclfare		suppoit				71,073	2,068	9	73,150	62,417
Total charitable		cxpcudlturc				305,573	2,068	10,809	318,450	251,397
Total resources		expended				306,700	2,068	10,809	319,577	251,759
Net gains/(losses)		ou investments			12		318,263		318,263	89,991
Net (outgoing)/incoming				resources before
transfers						(191,834)	316,195	(10,807)	113,554	56,505
Gross transfers benveen			funds			81,159	(81,159)
Net ruoveiuent	in funds					(110,675)	235,036	(10,807)	113,554	56,505
Fund balAnces at		I January		2021		212,874	2,466,866	29,216	2,708,956	2,652,452
Puud balances	at 31.December 2021					102,199	2,701,902	18,409	2,822,510	2,708,957

Prior tinanctat	year
				Vnrcstrlctcd	Vnresh1cted	Restricted	Total
				funds	funds	funds
				general	designated
				2020	2020	2020	2020
			Notes			8
IngttlimJrnfm
Donations and legacies				144,537			144,537
Investments				73,650		86	73,736
Totallncome				218,187			218,273
Raising funds				362			362
Cbgtiigb)nggti~ii
Grants payable				178,180		10,800	188,980
Animal welfare	support			60,340	2,055	22	62,417
Total charitable	cxpcnditurc			238,520	2,055	10,822	251,397
Total resources	expended			238,882	2,055	10,822	251,759
Net gains/(losses) on investments			12		89,991		89,991
Net (outgoing)/Incoming		resources before transfers		(20,695)	87,936	(10,736)	56,505
Gross trmtsfers	bcttvccn funds			25,863	(25,863)
Net movement	in funds			5,168	62,073	(10,736)	56,505
Fund balances at I January		2020		207,707	2,404,793	39,952	2,652,452
Fund balances	at 31December 2020			212,875	2,466,866	29,216	2,708,957

					2021		2020
				Notes	f,		f
Fixed assets
Tangible assets				13		139,705		142,162
Iiivcstiiicuts				14		2,560,210		2,241,947
						2,699,915		2,384,109
Currcut assets
Debtors				16	1,648		47,889
Cash at bank and in		hand			134,467		282,187
					136,115		330,076
Creditors:	amounts	falling due within one
veal'				17	(13,520)		(5,228)
Net current	assets					122,595		324,848
Total assets	less current		liabiltttns			2,822,510		2,708,957
Income funds
Restricted funds				18		18,409		29,216
~ll
Designated	funds			19	2,701,902		2,466,866
General unrestricted		funds			102,199		212,875
						2,804,101		2,679,741
						2,822,510		2,708,957

						Unrestricted	Unrestricted
						fuuds	funds
						general	general
						2021	2020
						f	f
Donations	and gids					10,680	15,032
Legacies	receivable					30,3261	129,505
						41,006	144,537
Investmcnts
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		gcncral			general
		2021	2021	2021	2020	2020	2020
		f	f	f	f.		f.
Invcstnlcnt	nlconlc	73,840		73,840	73,537		73,537
interest receivable		20		22	113	86	199
		73,860		73,862	73,650	86	73,736

					Unrestricted	Unrestricted
					funds	llunds
					general	general
					2021	2020
					f
Fundraisul	n	Icl	cos	s
Advertising					1,127	362
					1,127	362

				Grants	Animal	Total	Grants	Animal	Total
				payable	tvelfare	2021	payable	welfare	2020
					support			support
				2021	2021		2020	2020
					f
Grant funding	ofactivities
(see note 7)				245,300		245,300	188,980		188,980
Share ofsupport costs (see
note 8)					68,095	68,095		53,323	53,323
Share ofgovernance		costs
(see note 8)					5,055	5,055		9,094	9,094
				245,300	73,150	318,450	188,980	62,417	251,397
Analysis by	fund
Unrestricted	funds -	general		234,500	71,073	305,573	178,180	60,340	238,520
Unrestricted	funds-
dcsignated					2,068	2,068		2,055	2,055
Restricted funds				10,800	9	10,809	10,800	22	10,822
				245,300	73,150	318,450	188,980	62,417	251,397
Grants payablc
								Grants	Grants
								payable	payable
								2021	2020
								f	f
Grants to instihttions.		'
JAWS Tokyo								156,000	156,000
JAWS Tokyo	Projects								3,000
JAWS Tokyo	Brauches							20,000
Anitnal Refugee Kansai			(ARK)					20,000
RSPCA Victoria									3,000
Julia Ward Bequest								10,800	10,800
E.I.A								10,000
Wildlife Victoria									3,000
HEART Tokushima								6,000
Humaue Society ofGrand Bahama								10,000
Intka tit Kujira Action Network (IKAN)									3,180
Japan Coalition Animal			Welfare					2,500
Wild Welfare								10,000	10,000
								245,300	188,980

8	Support casts
			Support costs	Governance	2021	Support costs	Goveruance	2020
			f	costs			costs f.
	Depreciation		2,457		2,457	2,443		2,443
	Salary Costs		41,988		41,988	33,115		33,115
	Pension Costs		580		580	557		557
	Equipment Rental Rates		1,842 2,253		1,842 2,253	1,874 2,250		1,874 2,250
	Insurance Vtiliti es Repairs and maintenance Printing, Postage &		1,783 2,963 10,214		1,783 2,963 10,214	1,769 3,090 4,639		1,769 3,090 4,639
	Stationery		2,394		2,394	2,046		2,046
	Sundries Travel		1,433 188		1,433 188	1,339 201		1,339 201
	Audit Fees Legal &advisory	fees		3,300 1,092	3,300 1,092		3,240 4,986	3,240 4,986
	13ank charges			663	663		868	868
			68,095	5,055	73,150	53,323	9,094	62,417
	Analysed between
	Charitable activities		68,095	5,055	73,150	53,323	9,094	62,417

Ntit l
c novcmen n funds	2021	2020
Net movement in fuuds is stated after charging/(crediting)
hidepcndent exmnination fees Depreciation ofowned tangible fixed assets Other operating leases	3,240 2,457 1,874	3,180 2,443 2,110

The average m	onthly number ofemployees during the y	ear was:
		2021	2020
		Number	Nuruber
OAice Staff
Employment	costs	2021 f.	2020
Wages and salaries Freelance costs		24,917 17,071	19,742 13,373
Other pension	costs	580	557
		42,568	33,672

		Unrestricted	Unrestricted
		funds	funds
		designated	designated
		2021	2020
Revaluation	ofinvestmeuts	318,263	89,991

Tangible Axed assets
		Freehold	Plstures, tttt togs	Total
		property	ee equlpateat
		f	f
Cost
At I January 2021		136,629	18,745	155,374
At 31 December 2021		136,629	18,745	155,374
Dcprcclation and impairment
At I January 2021 Depreciation charged	in the yew'		13,212 2,457	13,212 2,457
At 31 December 2021			15,669	15,669
Carrying atuount
At 31 December 2021		136,629	3,076	139,705
At 31 December 2020		136,629	5,533	142,162

14	Fixed asset investments	Fixed asset investments
									Listed
									investments
	Cost or valuation
	At I January 2021 Valuation chmiges								2,241,947 318&263
	At 31December 2021								2,560,210
	Canylng amount At 31 Dccembcr 2021								2,560,210
	At 31 Dccembcr 2020								2,241,947
								2021	2020
									f.
	Investments at fair vahie		comprise;
	COIF Investment Fund Units COIF Property Fund Units							2,108,544 451,666	1,846,597 395,350
								2,560,210	2,241,947
	Fixed asset lnvestnicnts		rcvalucd
	The historical cost of thc		investments			are	f.l,514,600(2020:KI,514,600)
15	I'inancialinstrunicnts							2021	2020
	Carrydng aruount of Instruments measured	tinancial assets at fair value through					profit or loss	2,560,210	2,241,947
16	Debtors							2021	2020
	Amounts falling duc	ivlthln		onc vcm:					f
	Other debtors							1,500	47,889
	Prepayments mid accrued income							148
								1,648	47,889

2021	2020
13,520	5,228

		Movement	ln funds		Movenient	in funds
	Balance at I Jaauary 2020	Inconilng resources	Resources expended	Balance ai IJanuary 2021	Incoming resources	Resources expended	Balance al 31Bcccnsber
							2021
							8
Julia Ward
Bequest fiuid	39,952	86	(10,822)	29,216	2	(10,809)	18,409

						Movemcnt	ln funds
			I	Balance at January 2021	1aconilng resources	Resources expended	Transfers	Invcstnients gains/losses	Balance at 31Beecmber 2021
Propedy fund Investment fund				141,180 2,325,686		(2,068)	(81,159)	318,263	139,112 2,562,790
				2,466,866		(2,068)	(81,159)	318,263	2,701,902
			I	Balance at Jaauary 2020	Incoming resources	Resources expended	Transfers	Investnicnts galas/losses	Bnlance at 31 Beceniber 2020 f
Propeity fimd Investment fimd				142,635 2,262,158		(2,055)	600 (26,463)	89,991	141,180 2,325,686
				2,404,793		(2,055)	(25,863)	89,991	2,466,866

Analysis ofnct assets behveen	Analysis ofnct assets behveen	funds
			Unrestricted	Designated	Restricted	Total
			funds	funds	funds
			2021	2021	2021	2021
Fund balances	at 31 Deceiuber	2021 are represented
by:
Tmigible assets			594	139,111		139,705
hlvcstlncnfs				2,560,210		2,560,210
Culrent assets/(liabilities)			101,605	2,581	18,409	122,595
			102,199	2,701,902	18,409	2,822,510
			Unrestricted	Designated	Restricted	Total
			funds	funds	funds
			2020	2020	2020	2020
			g
Fund balances	at 31 Dcccmber	2020 are represented
by:
Tangible assets			982	141,180		142,162
Illvcstlncnts				2,241,947		2,241,947
Current assets/(liabilities)			211,892	83,740	29,216	324,848
			212,874	2,466,867	29,216	2,708,957