Charity Regl$tratStsn No. 300105
THE CHILD BEALE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2021

THE CHILD BEALE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Truit¢e$
O. Carr
M. CaNell
R. Hutton
D. Mak)
Chartty numb•r
300105
Audltor
Richardsons
30 Uppei High Str¢¢t
Tharne
Oxfordshire
OX9 3EZ
8ank•M
HSBC plc
2 The Square
Pangboume
Betkshir•
RG8 7AH
Sollcltorn
Wills Chandl•r
78 Bounty Road
Basingsloke
Hampshifo
RG21 38Z
Invmtment •￿1•1￿1
Rathbon•$
8 Finsbury Cir¢us
London
EC2M 7AZ

THE CHILD BEALE TRUST
CONTENTS
Pag•
Trustees, ￿pOrt
Ind8pendgnt auditors T¥POrt
Statemanl of fingn¢i•l a¢tNitt•s
8alan¢o sheet
Stslèment of cash fl¢yws
10
Nob$ to the financid ststeff*nts
11-23

THE CHILD BEALE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 OCTOBER 2021
Th• trustees pres•nt their report and Ilnoftcial statenwnts forthe year 31 OL1ober 2021.
The fi'nanei•l statements hav& been preparèd in accordance th• accounting poliues sel out in note 1 to th8
financlal 5tstements and comply *Mth th¢ charitys Trust Dged, the Chart*$ Act 2011 and "Accounting and
Reporting by Charthe5' Statsmènt of Recomm•nd¢<l Practice apPl￿bI• to charities pr•paring their accounts in
accordance wrth the Finaneial Reporting Standard appl￿ble inlh¢ UK and Republ￿ OfI￿land IFRS 1021 leffecti
1 January 20191..
ObJ•¢tiv￿ and xtfvttle•
The objectiws of the Charty to pn)vrde and maifttsin a public p8rK pwding an 8du¢ational facilty for those
interest•d in wildlife and pLqntS. 8nd also prowding a leisure la¢ilty ft)r the gonèral public. The Chorty rhvnslond
In 8$rkshirè and has dgvdoped 8•4kn Part lo sch￿¥* th• above oty'8ctN•$. The Charity's •¢tlvthes includè thts
¢on$erv8tion of anirnal speci•s.
Th• Trustees ¢onfirm that they h4v• r¢ftfred lo thè guid•n¢• contain•d in the Charity comnws5￿n's 9•n*ral
guidan¢¢ rgn public benafft whtrn rev￿￿n9 thè Trusfs aims and Obpctives and In pl•nning •¢fjvtb"es and
dov$ltspment ofth• Pafk. There has b••n no ch•ny In thgm during th• y••r
In ord•r to J¢hieve the obj8ctNe, a key part ofth• estste ￿ a wihl1if* park with m8mmal$ and birds surrounded by
gardens and 1oke3 ak)ngsidè th• Rrver Tham8s This provKles a fa¢ilty ftsr those in1•r￿ted in wSldllle and
consèrvation, whilst also providing ￿lsUr¥ f•¢ilrb"es thè pnèral public. ch•nty is also involved in th•
eon$ervalson of both domestsc and rar*. ¢ndang¢red •ftiml species. N8w addition6 ￿Clude g f¢mal8 lynx, who.
alongsid¥ our m•le. fortr6 an irnportant part 018 European br••ding program. We hav• a zebra stsllion who forms
P8rt of a braeding program wrth our young lerrole p18ins zebra. 5 female gU4n￿O5 have join&d us and are th•
only bre•din9 females in tho UK. $0 once wo sour¢• a wable m•18 ￿ will stsrt a breeding pffjgrtm. Guanacos arn
only found in thro• zoos in th• country, so aré o rare breed.
Tho Trust 1$ an actNe m•mb•r ol BIAZA IBnti8h 8nd Irish Zoo and Aquarium Associab"onl •nsurin9 that anlmalg
are bred and ¢ar•d for in accord•n¢e with Ihoir guid•lln¢s.
Park admissions 8n(J annual m8mb8rships ¢ontinue to provide th* majority oftho n•c•ssary fvnding for developing
and running the park. a number01￿entS are also held to supplement this. FUrther￿MmerCIal Ir￿0*Y* 18 generat•d
through tho letting of fjdds for campin9, ehik1ren'$ •ctNbtws and paddle t￿ryI1ng.
Educallon groups at a favournbl* admMion chargè arp ¢ncouTaged to u3& Ihe Purpo￿￿ul1t Edu¢th'on C6ntr•
whl¢h includes both an IndooT and outdoor ¢la$$room. In addition wè h•ve Introduc8(l an alt&r school Zoo Club
which qwes childrèn the opportunrty to oet ¢105e to our 8nimal$ gnd leam about eon￿1¥4￿.0n and wldlifa.
The trustees hav• p•td due ward to guidan￿ issued by th• Charlty Comrrit5sion ir* d•¢haing what actiVtt￿$ th•
charity should undertake.
Covld 19 Imp•sts
In lin• wfth govemrnent guid4n¢• w& Closed the park mpened on 12th Aprd 2W21. C￿1 op8nlng week Saw
nciè8s¢d numbers. In line wth Govemment guidèlin￿ liTh￿ed dailyvisrtors lo ensure social distancing measu
¢ould be adherèd tg. Indoorattractions rèmained dosed Being an ¢utdoorattractr'on. havtng strict salety m8osure5
in p18cè and with it being th* Easter holidays all contr"buted to OUT successful opening week.

THE CHILD BEALE TRUST
TRUSTEES, REPORT (CONTINUEDI
FOR THE YEAR ENDED 31 OCTOBER2021
Achiev•m•nt* and performance
The addrtion ofa new heail ofmarkètsng, along with an Knprov•d markeling strategy has seèn a significant increas
in engagement across s¢e181 r￿18. a Thew websrt* and a rebrand New, attraetNe svJn8ge throughout th* park,
offers informattrv¢ and educatsonal inform9t￿n and an enhancéd vtsrtor oxpenence.
The impl•montsbon ol an onlin• t￿k•t booking system enabK•d us to mgnage numbers of vtsrtor5. it has gwèn
valuable insights into vtsitor profiles and tscilitates advonct income. In the ev•nt that visitor6 are unabl8 to make
the booked visit we ¢ffor an aAernatrve datès.
Education etsnlinues to be a cornor8ton* of the Park actsvibes and an improvèd offering is ￿Ing dèveloped to
onAble a wider offering to sc*tools in our area with th• ImpS8mgntatron of a new Edueatton Officer posth'on.
We have establish8d a Zoo Club lor our youngèr w$to￿ end improved catarin9 Opt￿n$ for the visitors to thè park.
Th& tumov8r from the Gift Shop ￿er¢4$ed durin9 th• 8••sofb •$ a ol increased w$ltor number5.
All availab18 pro￿rtKI8 in tho Park are now let to t•nants pwding additi'onal I￿1rr•.
Fln•n¢l41 rèvlv
The Trustees. lin8nLyal •lm Ls to enyurts that th8 ¢h8rty ¢ontrob costs and these ar• $ubstsnl#lly covered by
ineom•. Th• Budg01 16 present to produc8 a small surplus each ￿ar whilst ènhancing the Park's facilrti&$ and
op&rating in the most cost4ffectN• mannèr
11 is tho poli¢y oflho Charity to rnaintsin frè• f8S¢NtrS at alovel which gèneratts Suffic￿nt incom when eombined
with other sources of income to meet management. administratK*n and support costs and to respond to trmergency
needs which ari80 from lime lo lim•.
The Trust80$, hgving r•gard to the IN4uidty requir•m•nts of optrrating the Path and to th• rtt•rvè$ policy have
operated a policy of keeping av8il8bl8 fund$ in r¢adity realisabl8 quoted shar•s and $¢¢urrtTres and lo seek a ratè
of return which match8s or •x¢è¢d5 inffetion as Thasured by thé r•tsil pri¢es Index. Such funds ar• manag8d by
Rathbon•s of 8 Finsbury Circus, London EC21A 7AZ in x¢oid8n¢t wth the Trusts88 in$truetlon$ and suitable to
the ¢hariti¢s obiectNes.
Rl•k M•n4gem•nt
The Trustees have a risk manag•mènt str8t•gy which ¢ompri$•s"
an ongThng Teview ofthe risks the ehAnty m)y I•￿".
th• •stablishment o15ysl¢ms and procedures to rnrt￿ale those r￿kS identifi•d In the piqn,.
the implemonlalion of pmcedures design8d to mininw$* •ny prJtentl81 Impact on the charity should thosè
risk5 materialise.
Th• Ilsk gss8ssmènt h•$ idenlffied a few rnir￿r new risks and has 8nabl8d irfpl8ff*ntotion of better emvjrgency
procedurès and contingency plans. together wih bèttèr ongoiny pLgnning. H?atth and Safety of visitors Ig•n6ral
publicl and YKJrkers has been given particular attènfr"on. A ktry ¢1grr@nt in the management of financial r+sk 1$ th•
setting of a reserv•s policy and rts rÈgular review by the Tnjstees.

THE CHILD BEALE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Plan¥ for Fubjre Periods
The mission of th$ PO￿ 1$ ¢ons¢rv8ts"on, educatron and a great day out in line V•ith th• objects of Trust. This
mission slalement Is based on the intentions ol our found•f Gilbèrt 8eal&. Th• dèvèlopments planned focuses on
animal conseTvab'on. educatKJn and anabling V￿rtOrS of all ages to di$￿Ver rrK)re about the natural worfd around
thém.
The recent rebrand to Beale Wildlif• Path, * Intsgral to th6$ 8$ the animal ¢olle(*"on plan evofves to provtda mor•
animals of nots 8nd to move away from domesli¢ species. Animal and bird enclosures wll continu• to bè
developed and improved under a rol￿Trg pro9ramm8. introdudton ofth• f¥mal* lynx wll See a new, larg•r
lynx •nelosur• buirt to a¢commod#t* offspnng, 8$ well 85 to demonstrate h￿h levels of animal wolfare, vthich ¥
and our visitors are comwittad to.
A numb¢r ol Caprtal eXpendi￿re projects are pjanned IOT the 202Y23 s••son, with earnfvl planning and balance
betsyeen infrastructure, enhancing th• VK8rtor *x￿n￿n¢+ and •nh•n¢ing anim•1 INing condrtions. These projects
will b* agf••d wrth th¢ CEO and bo•(d ol IIu5tees li line V+ith available tund$ to wwost.
In addrtion, smaller s¢akn rnalnlenance projects have been iryl8mented to inyrove existing f•atur•s. $u¢h as th•
play ar886 and gift shop.
Customer 8atisf8ctr.on of visitor •xp•rièn￿ and f•¢db•¢k is undtrrway •nd will ￿ntinue as wnprtsvemonts a
mad8 •¢ross th* Part.
Parts ofthe w￿or-88t8th arn b•ing impro￿￿ in bhry-dwsty with fvnding from the Counlrysld? Stowardship
S¢h¢m¢ lo ?nable a ¢omplim?nlary feeding prograrrKr* for farmLgnd birds. In addilion, this area of tho •stst• h•8
bird viewing 8r8a.
structurn, gov•rn•nc• •nd m#n4•m•nt
Th* Charity 18 ¢on$16tutsd ￿ Trust￿$ In￿rPorated as • body and ts govwning documnt 1$ ts Trust Doed.
dated 14th August 1956.
Th• tru$t¢•s who s•rv•d dudng th• y••r and up to th• d•t• of sign•tur• ofth• fin•nci¥l stsl•m•nls w•r•".
D. Carr
M. Carv811
R. Hutton
D. Maloney
Trustses are seleded and invited to jOFn the 8oarf tsf Trustees by existing Trustees and th? appointThnt of
Trustees is vested with the Tnjstees.
Th• board of Trustees, which includes 811 Trustees, adrr*nister5 the charty. The board meets on a ￿gUlar basis
gt le8$t fv$ timos a ytar. Th8 CEO has tho r*sponsibilty of managin9 thè day to day oporntion ofthè chanty. To
faciir(ate effethe operations, thtr TNstees delegate authorrty for operthnal matters. including finance and
employment.

THE CHILD BEALE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
New Tnjstees undargo orientation to britrf them on thoir lsgal obligations under chanty and Company law, the
etsnlent of the Trust Oeed, the eommrttee and d8cision rroking procés$05, the businèss plan and reeént financlal
performance of the charity During the induetion they meet key employees and other Twstees. Trustees ar•
•ncouraoed to att8n¢J appfopiiate extèmal trainina èvènts where th&s• ¥￿11 ts¢ilrtale th• Und•rta￿.nO ofth•ir role.
Stat•m?nt of tru8t•••' re•pon•lbll+U?
The trustses are responsible for p￿parIng the Tw8t•os' R•F4)rt and th• financial stateThnts In accordancè wtth
applic8ble law and Unrted Kingdom Accounling Standards {Unrtod Kingdom Generally Acc&pt8d Accounting
Practicè).
The law appllcable lo chath'a$ in Eng18nd and Wales requirès thg trustees to prop8ie financial stst•n*nts for ea¢h
flnaneial yearwhich a Inje and fairvi?w olthe statè of affair5 olth• ¢haity and of th• incoming resour¢e5 and
application of r•sources of th• ehar#y for that yo•r.
In preparing those financ*1 sla¢•m•nts, trust••8 aro wuir•d lo..
- s•l•cl surtable occountlng FKJIKles and thon appty th•m ¢onsistenty'.
- observ• th• ffethod¥ and princlples in th• Ch•nb"•s SORP.
- Make judgèm•nts ènd esbm•t•$ that •r8 r•a$M•ble and prud•ftt
- stste vth•th¢r applicablo a¢¢ounts"ng stsndard$ h•ve baon folbwed. subject to •ny material d•partur•s d15elo$•d
and •xplained in the financial ststorn•nts, and
- prapar• the financigl st•l•mènts on th• going conc•m b•$i8 unknss tt 1$ Inappropiiqts to pro$umè that th• ¢harity
wlll ¢onlinue in op•th"on.
The trust••$ are respon￿)1• lor keeping sufficiènt alxounting ￿cOrdS that disdose roasonabl? accurn¢y at
any lime the fln¥nci81 posth'on ol the charty and •nalAe tham to énsure that th• finan¢k91 statements comply wrth
th• Charrt105 Act 201 I, th• Charity IAecounts and Reports) Règulats'ons 2008 •nd the provision$ ofthe trust deed.
Thèy are 81s0 respon$ible for safeguarding the ass•ts of the charity and hence for takn"n9 ￿8$Onable st8p$ forlhts
prevention and deteCt￿n ol fraud and other irr•gularrties.
DI￿10$YT? of Inl¢xm•Uon to audltor
Each of the trust895 has confirm•d that there ts no lnlDrMat￿n ol whith they are aware which is relevant to th•
audit, but of which the au¢JKor 15 unaware. They have furthér Confi￿ned that thtry have tak8n opp￿Pri8te stops to
idèfttty such relevant inlomwtion and to estsblish that th¢ audrtor is awgre of such InfOrn￿ll0n.
The tvu$tees'
it was approved by the BO8￿ olTrustees.
D. Maloney
Trustee
Dated".

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHILD BEALE TRUST
Oplnlon
We hav& autlit•d the fin8nci81 ststèmrts ofThe Child Bèale Trust lthe'charty'l ft>rthg year endod 31 October 2021
which Comprise the ststèmant of financial activth"¢5. the balance she￿, th8 statement of eash llows and th• notes to
the financial statem•nts. including a summary of signrfKant 8¢¢ounbng poliaes. Th8 financial r&porting framework
that has bèan applied in their prèparabon is applicablè lawand Unrted Kin9dom A¢counts'ng St8ndaid$, including FRS
102 The Financial Rèporting Standard applieablo in the UK and Republic of IreLqnd Iunrtgd Kingdom G¢nerally
Aecèpt$d Accounting Pra¢tic¢l.
In our opinion. th& financtal statements".
give 8 tru• and fair view ol th& State ol the eh8rty$ •ffairs aB at 31 Octob•r 2021 and of ts incoming rosour¢•s
and application ot r•sour¢e6, for thè year th¢n ended".
have been proyrfy ￿par4d in accord•nc• w*h Unitod Kingdom Generalty Ac￿pted A￿oUntIng Pra¢tl¢e.' end
have been pr•porad in accordan￿ with th¢ requireffonts Oltho Charities Act 2011.
for ¢)plnlon
We conduetèd our audrt in accoffj¥n¢e w*h Intèmabonal Stsndards on Audtting IUKI IISAS IVK)) and bpplicabl• law.
Our wsponsibiliti8s undèr t￿Str stsndards are fvrther describ•d in tht Audrtorfs r•sponsibiliti8s for the audrt of the
rinancial stat•m¢nts sectbn of ovr r¢poTt We ar• ind•pendent of tho chanty in accordancè wlth the ethi¢al
r•quir&mgnls that are relav8nt lo tsuraudrt ofth• fin•n¢i81 ststeThnts in lh¢ UK. including th• FRC'S Ethic81 Stsndard.
and we heve fulfilbd our eth￿al r•spon$ibilth'es in accord•n¢e wilh th•s• requif•m8nts. W• b*li*vè that thg
audit •vid•n¢• hove obtsin•d is sufficient and •pproprlats to provid• • ba$is for ouropinlon
Con¢lu•lon• r•14tFno to golng coftc•m
We havè nothlng Its rnport in rg$p•¢t tsf the foll(pwing mthrs in ro1kn.on to wht¢h th? ISAS IUKI r•quire UB lo report to
y¢u where..
the trustees, us• ollh& going conc•m basis tsl a¢x¥>untiThJ in thtr preparatbon of th• financial 8tat•ments is not
appropriatfj". or
the trusta•$ have not diqelosed In the finanerèl ststenw)ts any ￿OntI￿o0 matérial unc•rtslrtb$ that may ¢a$t
SlgnrfKant doubt about the charity's abilty to conliTrue to adopt the going conc•m ba515 of accounting ft)r
rio¢J of at l•ast knv¢l¥t months from th• date when th• flnanclal stat•m8nts •r• authorised for i$$u¢.
Oth•r Informatlon
Th& other information eomprises the inlormgtion included in thè •nnu81 report oth8rth*n the financial $tstements and
our audrtorfs raport Ihereon. Th• twsl¢es ai8 r•sponsiblg for the oth•r infr*mml￿n. Our opinign on the financial
8tst•m•nls *Joe8 not cO￿r lh* other information and do not •xpr•ss any form olassur9n￿ conclusK)n thereon.
In connection Yith our audr( ofthÈ financial stst•m$nts. our responsibilty 15 to read th• othw information and. in doing
so, consider whether the other information 1$ rnaterialy ineonsistent with the financlal ststements or our knowledgè
obtained in the audrfi or otherws• appè8r5 to be matorialty misstated. If w• idgntify such matarial inconsistenci¢$ or
apparent matsTral misstst&m•nts, we are r•quired to delerrr*n• whèthèr there is a material misstatèmènt in the
financial slalements or a material rT¥SStat•ment of the crfher infomwtion. If. based on the work wè have perfomiod,
w& conclud• that Ihgrg iy a matsrial misstslemert of this other inforTh*tion. w¢ ore required to mport that faet.
W¢ h¥ve nothing to r•port in this regard.

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILO BEALE TRUST
Matt•rs <)n which we are reqUIr￿ to report by 0X￿PtIon
Wè have nothing to r8port in r¢spect ofthe following matters in relation to which the Chaiiknos IA¢¢ounts and Reports)
Regulat￿nS 2008 rèquire us to report to you rf. in our opinion..
tha inforrntion gNen in the finan¢ial ststements is inconsistent in any material r•sF*Ct with tho Irust••$' report..
or
sufficient a¢¢ounting records ha￿ not been kept.. or
the financial statèments are not in agr••monl wth the accounting r8cords, or
we have not r•c•ived all the inlonnation an¢J explenab.ons we requir• ft>f our èudrt.
Rupon•lbllltlts of tru•te••
As explained rnor• fulty In the $tsteff￿nt of twste¢s' Tesponsibiliti•8, lh¢ trustees ar• rosponsibl• fr)r the pr•p8ration
of th• financi81 statemènts and for bging satisfied that they 9N• a true and fair and for such internal ¢tsntrol as
th• trust¢es determine is n•c¢s$ary to enabh thè propawation of financigl ststerTrJnts that arn fr•• Irom matsri41
misststem8nt, wh8thèr due to fraud or •Thor
In preparing th• fin•n¢i•l stslements. th8 trust••s aro responsibJ• for 458•$8ing the chaiitV$ abllrty lo continu• a6
90ing conc&m. di6cl¢yJing, as applK•bltr, matters r•Lqt&d to gging concern and using the going concèrn basis of
a¢counling unless the twstees ether Intend to c•as& tspernbons. or hav• no r•alisb"c altern8tsv• but 1¢ do so.
Audltorf• r••pon•lbSlltl•• for th• •udtt of the flnAncl•l •t*t•m￿￿
We hova b••n appointed as aU￿rt￿ undgr section 144 of thè Chèrrti¢s Act 2011 and i•port In acurdan¢• with tho
Act and r•l•vant reguktion8 mod• or h*vir￿ effect thernund•r.
Our objectwes are to oblaln rtr8$onable assurnnc• •bout whether the finan¢i•l $tst•ments as a wholg aro free from
matertal misslat8m•n( whether du• to fraud or e￿Or. and to issuè an audrtof5 report that in¢lud&s our opinion.
R6ason8bl• 455urance is a hi9h l•vg1 ol •s6urance but ra not a gUa￿￿tee that an audrt condurted in accordance with
ISAS IUKI will a￿ayS d•tsd • m*erial mr6Statement when rt exists. Misstatèm¥nts ¢an arise from fr8ud or error and
are considered mat*rial if, indNidually or In th¢ aggregate, they Cou￿# reasonably b8 •xp•ct¢d to inlluene8 the
econonmc decisions ol users tsken on th¥ basls ofthege financial st•t•m8nts.
A furthor de8cripl*)n of our r•sp)n$ll￿.t￿$ for th• audrt of th• fiMn¢ial $tètsThnts 1$ lo¢ated on the Financial
Reporting Council's w•bsrt• at". https'.114WhW.frc.or9.ukl•udrtorsresponsibiliti88. Thi$ d¢￿rIPt￿n fonns part of our
audrtorfs r•port
Oth•r matters
Your 8tt•ntion Y6 to the fact that the ¢h•rty has prepared fjnanLyg1 statements in accordancè wrth'A¢countin9
and Reporting by Chanties". Slatewnent of Recommendèd Pract￿e applicable to charrties preparing their accounts In
accordance wrth th¢ Financial Reporting Stsnd8rd applirable in the UK and R8publi¢ ol Ireland IFRS 1021. las
am8ndedl in pieference lo the Accounting and Reports'ng by Ch8rrt￿s." St•terr*nl of Recommendad Piadice issued
on 1 April 2005 which is r•ferr•d lo in tho extant regulatKJns tArt has been withdrawn.
This has been don& in tsrder for the financial st8twr*nts to provide a tru• and f•lr vth in a(xofdanee wrth current
Genarolly Accepted Accounting Prath"¢t.

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILD BEALE TRUST
U•e ol our report
This report is made solely to the charfY$ tnjstees. as a body, in accordance V*ith part 4 of the Charities (Aeeounts
and Reports) Regulations 2008 Our audrt work has b6•n und$rtaken 50 th81 we might 51ale to the charity's trustees
those matter5 we are required to stst• to them in an auditors. report and for no othèr purpose. To the fvllest extènt
permrtted by law, w& do not accept or assume Tesponsibilty to anygnè otheithan the charity and tha charty's trustees
as a body, for our audit work. for thi$ r•port, or ftsrt￿ opinions we have fonnèd.
Rlchardson$
Chartered Accountw)ts
statutory Audltor
1910512022
30 Upptrr High Street
Thame
Oxfordshlre
OX9 3EZ
Ri¢hafd$ons is eligible for appointment Ss audrtoi of th• ¢harrty by virtue of rts elvJibilty for appointmtrnt AS auditor of
company undor of 8¢¢tlon 1212 ollhe Companl•s Act 2006

THE CHILD BEALE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2021
T(A•l Unrtrstrirted
fijnds
2020
Reslricted
funds
2020
Total
funds
2021
funds
2021
2021
2020
0on81ions and legacies
Chantsble activthes
Invostments
Othèr incom
Commoreial trading
114,530
1,911,801
44,048
85.713
125.426
114.530
1.911,801
44,048
85.713
125,426
164.743
750,677
45,397
93,321
71.062
164,743
750.677
45.397
93,321
71,062
Total in¢om•
2,281.518
2.281,518 1.125,Xh)
1.125.200
Raising fund$
Commercial trading
85.(K11
86.855
65,001
88,855
40.833
82,444
40,633
62,444
Ch8ritsbl• a¢Mè8
1.318,
17.000
1,335.
1,104,087
17.000
1,121,087
Total r••ourc
•xp•nd•d
1,469,*20
17,0(Kl 1,486,920
1,207.184
17.000
1,224,184
Net gainslllos$esl on
Invgstments
11
254,489
254.489 1138.8631
1138.6631
N•t {outgolngVlncoffllng
re•ourc••
1.(M,087
117.0001
1,049,087 {220.8271
117,0001 1237.6271
Oth•r r•eognl••d g•in* and k¥Me•
Revaluation of tsngible
rix8d as88t8
187,0(Kll
187,fy)01
386,375
388.375
N•t mov•m•nt In fund•
979,087
117.000)
gE2.087
165.748
I17,0￿)
148,748
Fund ba￿￿e•S at 1
Novèmber 2020
6,703,075
lo2.0￿ 8,805,075 6.537.327
119,000 6,656.327
Fund balanc￿ at 31
October 2021
7,682,1￿2
85,OCQ 7,767,162
6,703,075
102,000 6,805.075
The stalernenl of financial actiwbes ￿ClUd•S All gain$ and losses recognised In the year.
All incom• ond èxpèndituie derive from continuKig actsvities.

THE CHILD BEALE TRUST
BALANCE SHEET
AS AT 31 OCTOBER 2021
2021
Group
Par•nt
Flx•d ￿•1￿
Tangible assets
Investm*nl properti
Inv•stments
12
13
14
2,735,163
1.680,
1.775.W2
2.725. 173
1.880,000
1,775,W2
2.857,295
1,767,000
1,532.957
2,851,530
1,767.000
1,532,957
6,190,555
6.180.565
6.157,252
6,151,487
Current •••ots
Stocks
Oebto
Cash •t bank end in hand
15
16
17.13$
82,724
1.832,
8.860
289,460
1,&24,780
49,138
79.800
780,145
3,000
246.449
817,118
1,932,415
1.W23,100
889,083
866,585
Cred5tor•: $n￿Unts fallln9 du• wtthlth
on• y•ar
17
1355.8081
1342,499)
1241,2801
1230,8221
Net ¢UTrnnl •ss•ts
1.576.807
1,580,801
847,823
635,743
Total au•ts l••• CUfr•nt l￿bIlItI•#
7.767,162
7,761,168
6,805.075
6.787.230
In¢om• fund•
Restricted fund8
19
85.WO
102,OCQ
1￿2,C￿l0
General unrèstrirl¢d lunds
Revaluation re$8rv8
Fund retoined in non4haritsble sub&dkgry
7,378,791
299,375
7.376,791
299.375
6,298.855
388,375
17,845
6,298,855
388,375
7.682,1
7,676,166
8,703,075
6,685,230
7.767,162
7.761.166
6,805,075
6.787.230
D. Maloney
Tvu•t•fr
Trust

THE CHILD BEALE TRUST
STATEMENTOF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER2021
2020
P•rnnt
Oroup
P•r•nt
Ca•h flow¥ from oper•tSng xtlvlll••
Ca$h g?nerated from operations
1,053.935
980,208
50.831
7,196
Inv•8ilng ￿￿¥ttle•
Purchase oltsngibl• fixèd assets
Purchaso of investments
Proceeds on disposal of inv•strnnts
Invèstment Incom8
137.6281
1257.7261
289.782
128.726)
1257,7281
289,782
44.048
121,4871
1224,7401
236,146
45,397
121,3121
1224,7401
238,146
45,397
Net c*•h g•n•rat¢d from Inv••tlng
actlvlt
18.476
27,376
35,316
35.491
Net cuh u••d In Iln•ndng xtlvltl•8
N•t In¢r•4•• In c••h •nd ca•h •qulv4l•nts
1.072,411
1,fy)7,664
86.147
42.687
Cash and cash equNo1onl$ Jl b•glnnkng olyoar
780,145
617,116
873,998
574,429
C*•h and ¢••h •qulv*lènts It end ￿year
1.832.558
1,824,780
760.145
617,118
10-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER2021
Accountlng Wlckn•
Charlty Information
The Child Beale Trust 18 ¢on$btutod by Trustees as a boty and ts govèming doojmerit 1$ its Trust Deed, dated
14th August 1956.
1.1 Aeeountlnq conventx>n
The financial ststemants been prepared in accordaneè wrth thvj charivs Trust Daèd. dgt¢d 14th August
1956, thè Charrti8sAct 2011 and'Aecounting and Reporting by Charities.. Stst•mènt ofRgcommended Praetiet
applicable to charrties prep8ring th*ir accounts in accordance wth thè Fin•n¢ial Reporb'ng Standard appli¢8ble
in the UK and Republic of Ir¢land IFRS 1￿2) leff•Ct1￿ 1 J•nuary 2019r. The charity is a Publi¢ Benefit Entity
as d•fin•d by FRS 1￿2.
Thè fin#n¢io1 ststewnents have departèd from tho Chanlies (Accounts and Reports) R•gulatKJns 2008 only lo
the 6xtent r￿UIred to provide a trtje and fair vi*w. This depèrture has involved following tho Statement of
R•eommen¢J¢d PraCt￿e for chariti•s applying FRS 102 rather than th• v$rsion of th6 Statemènt of
R$¢ommended Praetsc• whl¢h 1$ r&f¢rred to in the Regula￿nS butwhl¢h has Since been wbthdrawn
Th• finan¢i41 ststemenls ar• pr•p•r•d in stsrfing, vthkh is th• funGllon•l CUrr￿¢Y of tho charty. Mon&tsry
amounts in th0￿ finan¢ial statsments are round8d to the n&•￿$1 £.
Th• Ilnaneial stst•m•nts ha￿ boen p￿parad und•r th• histod¢•l cost convontton. modrfyad to Include th6
r•valu¥tion ol tsehokl Properties and to 4n¢lud¢ Imie5tr￿nt properb'•s and e•rtain fin•n¢i•l in8tNmenls at fair
value. The principal accounb.ng poli¢i•s adopted ar& set out below.
12 Golng ¢on¢•m
At the lime of approvlng th• fln•newl ststèmènts, the trust•8s hav• a r••Sonab￿ expectatron thot th• chortty
has adequ8t• rnsources to continue in operats.onal èxtsl¢n¢e for the foreseeab￿ futur•. Thus the tru61ees
¢ontsnu¢ lo a¢Jopt th• going eoncwn bosi$ of •¢countsng in P￿Paring the ffinancial st•fymehts.
la Charltsbl•fvnd•
Unrestriclod genwgl fiJnd$ ar• fvnd$ which (¥n b• us•d in fj¢¢ordan¢e wtth lh• chaiitable objects at th•
dlscr•ts'on oltht Truste￿.
De$lgn8led fijnds are funds set 88id• by th• Trustees out of unroslncted g•n•ral funds lor specific fvture
p￿￿oseS or projects.
Rèstrktsd funds are lund5 that cen onty be used for particul•r wtricted puwses wtthin th• oblacts of the
h4fty. ReslrKtr'ons arise Nthen spfrcffied by the donor or vthen fvnds a￿ raised for p8rbcular restrKled
purposes.
1A Inwne
Income ra recognised when th• charity is Eeg•lty entrued lo it after any perfomancé condf(lon$ have been met,
the amounts can be mègsur¢d rtrliabty. and rt is probable that income wll ￿ receNed.
Cash donations aro re¢ognised on receipt. Cther donatKsns are I•￿gnIsed once the charity has b￿￿ nolfi¢d
of the donation, unless perlormance conditions Tequiie deferral of tho amunt
During thè yèar trnded 31st October 2018 the ch•nty r￿1¥¢4 a grft of a significant ¢xJll•ction of model boats
from the Estate ofthè fom*r Chair of Trustees, Richard Howard. An aecurats valuab.on was not possibl8 but rt
is believed they moy in total be I￿rth £240,000. The chaEty *MII dispose ot these boats ov&r a long pèriod of
"m8. to obtsin the best value in th• mathet The Trustees determined that the procaed5 Irvm sale will be
recognised as they aris• and •r* $hry4vn as gTfts wthin Voluntary Incomè.

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Ac¢ountbng pollcle•
Lègacies are recognisèd on receipt or oth6Thvis• rfth& charty has beon notffièd of •n impending distr¢butM)n,
thè amount is known, and roeéipt ts expected. Ifth• amount ts not kn(pMI. the hg8ey Is treated as a continggnl
asset.
Grants are recognised at time of receipt. Grants rèc¢rved in respect ol caprtèl d•v•bpments are ￿t agoinst the
relevant caprtal èxpendrture. No provision has been made fw possib￿ dawback of 8ny grant
Wil¢Jlifo Park adrrissions Ineome and other Part activity ineome are recognised in th* p•riod in which th• ehBnty
is enlttled to rec&ipl and 15 del8Thed wher• it r•latos to luture evonts taking or onlrtles ènty lo the Park in
Jtur• periods.
Income from Inwstmonts is recognis•d on a roceNabkn basts.
1ts ExpendStu
Liabilitiès Are ￿CognIsed as ￿p•namur& 0$ soon ￿ th•r• is • l•g•l or con$tnJc4N• obligalon commttting th•
charty lo that expèndrturtr, rt 15 probable that a transfor of economic b8n•fits wll tyg required in $8ttl¥m¢nt and
th* am¢unl of the oblig8tron ¢•n be measured r8liably. Exp¢ndibJre ig accounted for on an a¢CnJa￿ basis and
has been classifièd und¢r headings Ihat aggi•gats all cost relatsd to th¢ ¢al¢gory. Wher8 eosl$ ¢8nnot be
directly attributed lo
particular headings thèy hwe btrèn allocated to a¢livth"•s on a basrd consistsnt Ihtr u60 of
resources.
Costs of r8i$lng ftjnds are thos• costs inoJrTed in attracting voluntsry incomo, and publl¢lty or
Information costs invo￿￿ in r8ising the profile of th8 ehafty. They I￿l￿de th• ¢osts of commercial
trading &om the gift Shop run by tho subsmjiary eompany.
Ch81itsblè •etwthes Ir￿l￿d0 •xpèndrturtr a530ciated wrth thè operation ol the Wlldlif8 Park and Farm
and include both the dif￿¢ ¢0Sts and support Costs rglating to these acliwti•s.
Goveman¢o ¢osts include Ihoso incurr¢d in the govemanc• of thg ¢h8rtty and rt8 assats and are
prtrnarily 8s$ociated wth constrtutional and statutory rèquirements.
Support costs include central fijnetions and have been alk>cated to 8LXMty Cost categories on a basi
consistent with the us• of r•$¢u¢es, e g., alloealjng propgty costs by floor ar•a$ or per caprta, stsff
costs by the b.mè sp¢nt and other costs by their usage.
1.6 Tanglble flx•d a¥•ets
Tangible fixed assets are initialty measured et cost and subsaquently measured at cost or valuation. not of
depre¢ialion and any impoitrnent losses.
D•pwialion is recogni8ed $0 •$ to write off the cost or valugt¥)n ol assets less their r•sidu81 value5 over their
useful INes on the fc41(Mlng bases..
Freehold land and buildings
Planl and equipment
Park Equipment and Facilrt
Motor vehiclès
Statues and Works of Art
2%- Reducing Balar
25%- R•duung Balance
1￿J- Reducing Balan¢e
25%- Reducing Balancè
A- Rèdueing Balance
The gain or loss arising on the disposal of an ass¥t is deternined as the drfIe￿￿etr botsveen the sal• proceeds
and the carrying value tsfthe asse( and 15 reeognistsd in net 1ncomellex￿ndrture) forthe year.
12-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 OCTOBER 2021
A¢¢ouDllng polkle•
1.7 Inve¥tment ptop•rtl•8
Property, excludin9 that o¢¢upied by stsff. that becomes tènantsd is required lo be treat•d 0$ an invtr5tmenl
OSS8t. Thé value shown tn the finan￿al statemènts represents eitherlal a valuation as provided by the Trust••s
on a rental basis to determine morket value or Ibl an Open market value as provided by agents whèrè th•
property is c8pabl• of séparate disposal. Wherè propèty r6 pla¢od on th* market lor Sa￿ th8 v8luotion 15 based
on th8 agènts best estsmate of the sale value subject to a deduction for prudence sale h8s not y
tsk¢n place.
1.8 Flxed aM•t Inv••tn*nts
Quoted Investm8nts arè ststed at mark6* value vthich is bas*d upon the c105ing ￿ddI8 Ma￿tt pri¢¢ at the
aceounts dal* as advised by the fund manay•rn and invtsstment athsers. Di￿dèndS and int•re5t are includad
when receNable. Reall￿￿ gains and lo55es on dvsposal of invèstmènts ¥r¢ rtrcogni58d in tha Ststèmènt 01
Fln¥n¢i81 A¢tNities when the sale has compl•1￿. Unrèalised gains and losses on r￿alUab"0n at each year and
are shown in th• Statèmènt of Financial Actth and added to imstm¢nl v85uabon in the Balaneg sh￿1.
I￿ Imp4lrm•nt of fix•d ••••t¥
At tr¥¢h reporting end date, the ¢hanty r•w¢wsthe carrying arrKJunts of ts taft9￿￿• 8ss•ts to determine whèther
there is any indicalon th81 those assets have suff•red An impaim)ent loss 11 any such Indication &xists, the
roc0￿robl• amount olthe asset 18 estsmated in ord•r t¢ dottrrn¥ne the extent of th• impaimènt1055 lil any).
1.10 stock•
Stocks ar8 st8t•d otthe Imrofcostand eslimat8d s•Hing pri¢¢ l•$$ costs to compknt• and s•ll Cost ¢QmPfise$
direct materials ond, whèr* applicable, direL1 labour eosts and thosè ovèrhÈ8d5 that have been incurred in
bringing th• sto¢k$ Its their present kication and ¢ondthon ttems hekl for distribution at no or nomtnel
¢onsiderats"on are rneasurefl the bwer of r¢pJa¢¢thnt cost and cost
Nèt rè8lis•bl¢ value is the estsmated selling l•ss al ¢str'mated costs ofcomp￿tion •nd costslo b• incurred
in marketing. selling and distn"butson.
1.11 C*•h and cash equlv4l•nts
Cash end cash aquivalènts include ￿sh ￿ hand, doposits held At call vhth baThk8. other short4em Ilquld
inv6Stm6nts wjth original maturrties of thT•• months or l•ss. and bank overdr¥fts. Bank overdrnfts arè Shown
wrthin bo￿?WingS in current Itabilit*$.
1.12 Flnancl41 In•truments
The charty has 8l•ct8d to apply the pThi5ions of Section 11 '8asic Financial Irtstrumgnts. and Section 12
'Other Finaneial In$trurnents Issues. of FRS 102 to all of rts financA¥I inslJurrents.
Finan¢i•l irthments are recogni%￿ in lh• eh8nty'$ baknce sheet ￿en Ihe charty b•¢ome$ party to the
contractual prov￿10n$ of the instrun*nt
Financlal assets and liabilit￿5 are offset. Vlith thè n•t amuftts prtrserrted in the financrdl statèmènts, when
Ihere is a legally enforc•atAe nghtto set off th? recogni5ed amounts and therfr an intentlon tr* on a net
basis or to realise the asset and settfe the liabilty simultaneou$ty.
Basle financlal a¥sets
Basic financial assets. which indude debt0￿ arml Cash and bank balances, are inthlly Fr￿Sur8d attransadon
pri¢e incltjding transaclyon costs and Arè subsequenly carrTed at arrKJrb'sed cost using thè affectwe interest
method unless the affangamènt consbtutes a financirMJ transaction. where thg tsansathon is measured at the
present value of thè fulure receipts discounted at a market rate of interest. Financial assets classifièd as
receNabl¢ wthin one year are not an￿rt￿8￿.
13-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCT08ER2021
A￿O￿ntIng poHel•s
8a•lc flnancl*l Ilabllltle•
B85ic flnancial Iiabilrtias, induding credrtor5 and bank loans are initialy recognised at tr#n5act￿n pric* unlass
the arrangement ¢onstrtut*s a financing transath'on, wh1j￿ tho d¢bt instrum•nt is measured at the present
valué of the fvture payments di5￿￿￿t•d at • market Tate of interest FinanciBI 1kgbil￿"&S eL4ssified as p8yabl&
wf(hin one yo8r •rg not arrnrttse(l.
Dèbt In8trum•nts 8r• subsequentty carried at amtyt"s¢d ¢osL u$ing the effectNe interest ratè molhod.
Tr8d• creditors are obligation$ to ￿Y for goods or seNKes that have b8trn a4uir•d in th• ordinary coursa of
optr4lons ftom suppliers. Amounts payable ar¢ ¢lO￿lfied as current liatsliti8s If payment is du* wrthln one y*ar
or less. If no( they ¥r¢ pr¢$¢nt•d as non-current Ikqbilrtse5. Trado ¢rodrtors ar8 fecognised In￿.81￿ at tran58ction
Prfj￿ and subs•quentty me8$urèd It •mortis•4 cost usiw th• effedive inter¢st nxth¢*J.
D•r•cognltlon ol fin•n¢l•l Ilabllltkn•
Financial 11èbl1￿¢1 •r• d•r•co9nis•d wlwn tho charity's ¢ontrKlual obllgations expire or ore dlschorg8d or
¢anc•lled.
1.13 Employw b•n•llts
The cost of any unu$•d holkl•y enbtt•rMnt i8 r•cognised in the yrh)d in Nvhi¢h the aryloyee's seNices are
r•¢8N8d.
T•mln•tlon b•n•ffts are r•c4Jgnis8d immed￿telY as 8n when the chanty Ls demonstrably Commrtted
to tsmiinats the wnployment of fjn •ryloyo• OT to proV￿e t•mln•tK*n b•n•fft¥.
1.14 Rdlr•m•nt b•n•llts
Payments to dtsfined Contributlon rnlir•m8nt benefrt schomes •r• ¢hary•d as An •xp•ns• as Ih8y 1811 dua.
1.15 8Srd• and Anlm*l•
The TnJst68s took the decision in thg year ?ndod 31 Cttob•r 2019 to no long8r Value the birds an¢J animals 8$
they cannot be bought or sold and, like other similar organi$•tion$. th•y wll no longer be carried in the Balance
Sheet (note 111.
Oon*tlon• and l•g•¢l••
Unvewtrlthd Unmsmctéd
fund•
funds
2021
2020
Donations and gifts
Grants rèceNable
75,741
38,789
60,474
104,269
114.530
164,743
Grants recelvable fr)r core activil¥e•
G)vernment grants ICOVID relatedl
other
81,832
22,437
38,789
38,789
104,269
14-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 OCTOBER 2021
Charlt4bl• a¢tivl¢le•
2020
Idlife Park admB$ions
Ineom• from other park ackn'vities
1,760,899
150,902
645,932
104,745
1,911.801
750,877
Inv••tsn•nt•
Unrn•trlct•d un￿striCted
fund•
funds
2021
2020
Invèstmgnt incom
44,048
45,397
Oth•1 Incom•
Unrn•trlot•d Unrestricted
nd•
nds
2021
2tr20
Rents recewable
85.713
93,321
R*l*lng fund•
Unre•trlcted Unrnstnct8d
lund•
fijnds
2021
2020
Other fundraising costs
52,759
29,228
12,242
11,405
15-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Charitable xtF¥ItI••
2021
2020
Staff ¢ost$
O¢preci8tioft Ind Impalrment
Maint•nane• and upk*•p of Park
Upkeep of birds and animals
Evant costs
Crgdrt Card transadon costs
450.809
148.054
166,938
29.971
4.795
85,094
433,137
156,027
120,113
25,991
1,271
9,747
885.461
748,286
Share of support costs Iw not• 8)
Sharè of governance costs not• 81
135,914
313.889
118,875
256,128
1,335,C64 1.121,087
Analy•l• by fvnd
Unrastricted funds
Restricted funds
1,318.CQ4 1,104.087
17,000
17,000
1.335,W 1,121,067
16-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STA TEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Support ¢￿ts
2021
Support Govem8nc•
costs
¢osts
2020
Stsff ¢osls
Depreciation
R8tgs, watsr and
insurance
Light, heat and power
ststiongry and pnnling
Telephone and postsg•
Travel and vèhicl•
èxpensg5
Web Development
Audr( f•os
LegBI and professional
Sundry Exwnsè$
Tru8te• costs
199.837
7.031
199.837
7.031
182,072
13,733
182,072
13,733
57.636
57.636
42.683
42,883
46.732
8,417
46,732
8.417
6.4LIS
43,408
8,214
6,019
6,100
43.4rA8
8.214
6.019
8.011
6,011
8,100
10.712
10.712
13.708
63.917
27,827
1,369
12.253
12,253
11,500
18,168
30.462
191
13,708
63,917
27,827
1.369
11,500
18,188
30,462
191
135.914
313.689
449,803
118,675
256.1
374.801
Anatysed b•ts¥••n
Chantsbla o¢tMti•s
135.914
313.689
449.603
118.675
256,128
374,801
Governanee costs includes payff*nts to the auditors of£12.000 {2020.' £11.5001 for audrt faas.
Trustw•
None of tho tnJst8•s lor any persons conn•ct•d with th•ml T•C•Nod any r•mun•ration from thè ehanty durtng
th& y••r.
No •xpèn$es wtrrtr reimbursed to any trustee during the year to 31 October 202112020.. £49, lone trustoell.
Trustges maoting expnsès ￿n￿unt￿ to £1612020." £1421.
17-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
10 Employe
The average nKinthty number of employees during tho ye)rw8s'.
2021
Numb•r
2020
Number
Off c•
Shop
Upkeep and Animal Wdfar•
23
32
Total
31
Employment co•ts
2021
2020
Wagos and salaries
Social s&cur¢¥ costs
other pension costs
560.269
40,830
14,110
37,990
11,996
850,446
615,209
numhr of omployges whose annual r•munèratlon was É80.OIlO or ￿K>re weie:
2021
Numbef
2020
Numb•r
£60,000 to £70.0
11 N6t gdn•llkAM•} on Inv••tm•nts
Unr••trlct•d Unfestrthd
fiJnd•
funds
2021
2020
Revaluats'on ol investments
254,489 1138,6631
18-

moly 2 01>
tt+ 3

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
13 Inv•stm•nt property- Group and Chaflty
2021
F•lr v•lu•
Al 1 Novgmb*r 2020
Revolu#tion of tangible frxed as8•ts
1.767,000
187.0001
Al 31 Octob8r 2021
1,880,000
14 Flx•d •u•t Inv••tm•nts- Group and Chwlty
C*•h In
Inv••tmnt• portfollo
ToLg1
Co•t or v•lu*tlon
At 1 November %Y20
Addrth)ns
Valuation ¢hang•s
Disposals
1,498,229
253,124
254,489
1269.782}
34,728
1.532.957
253.124
259.093
1269,7821
4,804
At 31 Octobtr 2021
1,736,060
39.332
1,775.3¥2
Carrylng amount
Al 31 October 2021
1,736,060
39.332
1,775,392
At 31 Odobor 2020
1.498,229
34,728
1,532,957
Thè Charity also hokls 1 Ordinary£1 shar• in ts wholly tr•med tradlng sUbsKI￿ry company, Beale pa￿ Trading
Company Ltd, vthich is in￿rPOrated in the U
1S Stock•
2021
Gn>up P•r•nt
2020
Group
Parent
Shop Stock
Birds and Animal
Maintenanc
stocks- Olher
8,275
46,138
1,500
1,5(M)
1.500 1.5CiI
5860
17,135
1,500
1,$00
8,860
49,138
3,000
-20-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
16 0¢1tr•
2021
Gr¢up
P#rent
2020
Group
P*r•nt
Amounts lalllng due T*tthln on• yew:
Trade debtors
Amounts ow•d by subsKlkgry underlakn.ngs
Prapayments and aoxu¢d ti)¢om•
18.184
18.184
207.076
84,200
7.381
7,361
166,972
72.118
84,540
72.439
82,724 289,480
79,800 246,449
17 Cr•dltor•: amounts l•lllNJ du• Twlthln on• y••r
2021
2020
Oroup
P•r•nt
Group
Parnnt
Oth•rtaxation ond ￿¢501 $*c￿nty
Deferred In¢om•
Trade ertditors
Other credrtors
Accruals
33.506 28,391
123.1107 123,007
109,702 102,663
6,155
83,438
34,705
101,691
82,923
S85
21,278
27,018
101,691
81,602
585
19,928
83,438
3$5.￿8 342,499
241,280 230,822
18 D•f•rr•d Incom•
2020
Group P•r•nt (*oup
P•rént
Other def•rTed incoff
123,007 123,007
101,691
101,691
19 R•strbcted fvnd•
The reslri¢ted funds ￿lat$ to a totsl donation of £170.CW roe&Ned from Thames Watsr for lh• purposas of an
education pfoject which was completed in 2016 and is being deprecwted owr a ten-year period.
21

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
20 Analy•l• of n•t belween lund8
Unrutrlctsd Restrlcted
lund•
fund8
2021
2021
Total Urtwstricted
fvnds
2020
R¢$tsicted
fiJnd$
2020
Total
2021
2020
Fund balances at 31
October 2021 ar
prasented by..
Tangibltr ossets
Investment prop8rtr•s
Investmttnts
Cuffent as59lsllN8bilitiesl
2.650,163
1,680.000
1.775.395
1,578,604
85,0(KJ 2,735.163 2.755,295
1.680.0￿ 1,767,000
1,775,395 1.532.957
1.580.598
647,823
102.000 2,857,295
1,767,000
1,S32,957
647.823
7.682,162
85.000 7.767,182 6,703.075
I02.C￿ 6.805,075
21 R•mun•r*tlon of key managemtrnt per•onn
Thè remuneration ol key tNnagerronl personnel ts as follcNA.
2021
2020
Group Pw•nt Group
P•Mnt
Aggregatè ¢ompens8tion
86.474
76,517
95,358
76,952
The kéy managemgnt oftho group corrorrne th• trustè•s. Pa￿ Oiredor. tho accountant and th& Shop
man8gar forthe subsidiary ¢oryany.

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
22 C•Bh g•n•rated from operallon•
2021
Group Parent
2020
Group
P•rnnt
Surplus for the year
1.049.087 1.050,516 1237.6271 1246.2451
Adjustments for..
Invostmenl incow* recognised in statement of financial
Loss on dl$posal of tsngible fixed ¥$$ets
Falr value gains and106so5 on inv06trnènts
D•pre¢lation and impalrm•nt of tangib￿ fved as$ets
144,0481 144,0481 145.3971 145,3971
8.376
7.031
13,733
13,733
1254.4891 1254.4891
138,663 138.663
151,382 148,052
15B,001
156,027
Mov•ments In working ¢aprt81'.
O&¢r•asedl(incréasel in stts¢k
Ilncrea$•ydecrea$* In debtors
In¢rèas8llde¢r&a$•l in Crodrtors
Incr•ase in d•l•rr•d incom•
32,003
15,8801
12,9241 143.0111
93,232 1 c(J,781
21,316
21,318
2,969
1,099 139,5451
16,0851
4.481
25.475
25,475
CA•h g•n•rthd froRVl•b•orbed by) op•r￿1¢>n•
1.053.935 980.288
50,831
7,196
23 An4lysl• of efiang•• In not fvnds
The ¢harty had no debt during the year.
-23-