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|Tmstees report||||1-2|
|Indcpcndcnt|examiner's||report||
|Statement of|financial||activities|4-5|
|Balance sheet|||||
|Notes to thc financial||statements||7- 18|
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|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|
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|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|
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||||||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|
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|||||||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|
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||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|llunds|
||||||general|general|
||||||2021|2020|
||||||f||
|Fundraisul|n|Icl|cos|s|||
|Advertising|||||1,127|362|
||||||1,127|362|
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|||||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|
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|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|
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|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|
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|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||designated|designated|
|||2021|2020|
|Revaluation|ofinvestmeuts|318,263|89,991|
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|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|
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|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|
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|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|
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|||||||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|
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|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|
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