2022-10-31-accounts - The Child Beale Trust

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Trustees		D.Carr
		M. Carvell
		R. Hutton
		D. Maloney
Charity number		300105
Auditor		Richardsons
		30 Upper High Street
		Thame
		Oxfordshire
		Oxg 3EZ
Bankers		HSBC pic
		2 The Square
		Pang bourne
		Berkshire
		RG8 7AH
Solicitors		Wills Chandler
		76 Bounty Road
		Basingstoke
		Hampshire
		RG21 3BZ
Investment	advisors	Rathbones
		8 Finsbury	Circus
		London
		EC2M 7AZ

		Page
Trustees' report		1-5
Independent auditor's	report	6-8
Statement offinancial	activities
Balance sheet		10
Statement ofcash flows
Notes to the financial	statements	12-24

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
		Notes	2022	2022f	2022	2021 R	2021f	2021
Income and endowments		from:
Donations and legacies			44,834		44,834	114,530		114,530
Charitable activities			1,778,102		1,778,102	1,911,801		1,911,801
Investments			35,050		35,050	44,048		44,048
Other income			94,339		94,399	85,713		85,713
Commercial trading			155,144		155,144	125,426		125,426
Total income			2,107,469		2,107,469	2,281,518		2,281,518
Ex andi re on:
Raising funds			52,434		52,434	65,001		65,001
Commercial trading			109,980		109,980	86,855		86,855
Charitable activities		7	1,497,406	17,000	1,514,406	1,318,064	17,000	1,335,064
Total resources
expended			1,659,820	17,000	1,676,820	1,469,920	17,000	1,486,920
Net gains/(losses)	on
investments			(70,320)		(70,320)	254,489		254,489
Net (outgoing)/incoming
resources			377,329	(17,000)	360,329	1,066,087	(17,000)	1,049,087
Other recognised	gains	and	losses
Revaluation oftangible
fixed assets						(87,000)		(87,000)
Net movement in funds			377,329	(17,000)	360,329	979,087	(17,000)	962,087
Fund balances at 1
November 2021			7,682,162	85,000	7,767,162	6,703,075	102,000	6,805,075
Fund balances at	31
October 2022			8,059,491	68,000	8,127,491	7,682,162	85,000	7,767,162

								2022		2021
							Notes	Group	Parent R	Group K	Parent f
Fixed assets
Tangible assets							12	2,756,221	2,750,153	2,735,163	2,725,173
Investment	properties						13	1,680,000	1,680,000	1,680,000	1,680,000
Investments							14	1,682,703	1,682,703	1,775,392	1,775,392
								6,118,924	6,112,856	6,190,555	6,180,565
Current assets
Stocks							15	35,984	8,860	'I7,135	8,860
Debtors							16	169,373	453,003	82,724	289,460
Cash at bank		and in	hand					2,274,342	1,989,267	1,832,556	1,624,780
								2,479,699	2,451,130	1,932,415	1,932,100
Creditors:	amounts		falling due within
orle yeal								(471,132}	(444,655}	(355,808}	(342,499}
Net current	assets							2,008,567	2,006,475	1,576,607	1,580,601
Total assets		less current liabgities						8,127,491	8,119,331	7,767,162	7,761,166
income funds
Restricted funds								68,000	68,000	85,000	85,000
General unrestricted			funds					7,751,956	7,751,956	7,376,791	7,376,791
Revaluation	reserve							299,375	299,375	299,375	299,375
Fund retained		in non-charitable			subsidiary			8,160		5,996
								8,059,491	8,051,331	7,682,162	7,676,166
								8,127,491	8,119,331	7,767,162	7,761,166
The financial	statements			we	proved	by	the Trustees	on~}t tsyI'.$........
							D. M	ey
Trustee							Trustee

				2022		2021
				Group	Parent	Group	Parent
			Notes
Cash flows from operating		activities
Cash generated from operations				547,905	470,307	1,053,935	980,288
Investing	activities
Purchase	oftangible fixed assets			(163,539)	(163,240)	(37,626)	(28,726)
Purchase	ofinvestments			(163,602)	(163,602)	(257,728)	(257,728)
Proceeds	on disposal ofinvestments			185,975	185,975	269,782	269,782
Investment	income received			35,050	35,050	44,048	44,048
Net cash	generated from investing
activities				(106,116)	(105,817)	18,476	27,376
Net cash	used in financing	activities
Net increase in cash and cash equivalents				441,789	364,490	1,072,411	1,007,664
Cash and	cash equivalents	at beginning	ofyear	1,832,556	1,624,780	760,145	617,116
Cash and	cash equivalents	at end of	year	2,274,345	1,989,270	1,832,556	1,624,780

Donations	and legacies
		Unrestricted	Unrestricted
		funds	funds
			2021f
Donations	and gifts	29,729	75,741
Grants receivable		15,105	38,789
		44,834	114,530
Grants receivable for core activities
Other		15,105	38,789
		15,105	38,789

			2022	2021
Wildlife	Park	admissions	1,563,652	1,760,899
Income	from	other park activities	214.450	150,902
			1,778,102	1,911,801

4	Investments
				Unrestricted	Unrestricted
				funds	funds
				2021	2021
	Investment	income		35,050	44,048
5	Other income
				Unrestricted	Unrestricted
				funds	funds
				2022f	2021
	Rents receivable			94,339	85,713
6	Raising funds
				Unrestricted	Unrestricted
				funds	funds
				2022f	2021
	Fundraisin	and	ublici
	Other fundraising		costs	40,235	52,759
	Investment	mana	ement	12,199	12,242
				52 434	55 001

		2022	2021
Staff costs		506,709	450,609
Oepreciation and impairment		138,259	148,054
Maintenance and upkeep ofPark		209,852	166,938
Upkeep ofbirds and animals		75,867	29,971
Event costs		19,588	4,795
Credit card transaction	costs	57,965	85,094
		1,008,240	885,461
Share ofsupport costs (see note 8)		257,035	135,914
Share ofgovernance	costs (see note 8)	249,131	313,689
		1,514,406	1,335,064
Analysis by fund
Unrestricted funds		1,497,406	1,318,064
Restricted funds		17,000	17,000
		1,514,406	1,335,064

Supportcosts
	Support	Governance	2022	Support	Governance	2021
	costs	costs		costs	costs
	f				f.
Staff costs		200,794	200,794		199,837	199,837
Depreciation					7,031	7,031
Rates, water and insurance	56,022		56,022	57,636		57,636
Light, heat and power	166,698		166,698	46,732		46,732
Stationery and printing	6,484		6,484	8,417		8,417
Telephone and postage	8,278		8,278	6,406		6,406
Travel and vehicle expenses	7,410		7,410	6,011		6,011
Web Development	12,143		12,143	10,712		10,712
Audit fees		12,720	12,720		13,708	13,708
Legal and professional		19,779	19,779		63,917	63,917
Sundry Expenses		14,041	14,041		27,827	27,827
Trustee costs		1,797	1,797		1,369	1,369
	257,035	249,131	506,166	135,914	313,689	449,603
Anaiysed between
Charitable activities	257,035	249,131	506,166	135,914	313,689	449,603

						2022	2021
						Number	Number
	Office					8	7
	Shop					6	1
	Upkeep and Animal	Welfare				18	23
	Total					32	31
	Employment costs					2022f	2021
	Wages and salaries					642,910	600,460
	Social security costs					49,877	37,990
	Other pension costs					14,716	11,996
						707,503	650,446
	The number ofemployees		whose annual	remuneration	was f60,000 or more were:
						2022	2021
						Number	Number
	860,000to F70,000					1	1
11	Net gains/(losses)	on investments

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
			F
Revaluation	ofinvestments	(70,320)	254,489

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Investment	property	—Group and Charity
			2022
			E
Fair value
At 1 November 2021			1,680,000
Revaluation	oftangible	fixed assets
At 31 October 2022			1,680,000

Fixed asset investme	nts —Group and Charity
		Listed	Cash in	Total
		investments	portfolio
Cost or valuation
At 1 November 2021		1,736,063	39,332	1,775,395
Additions		173,776		173,776
Valuation changes		(80,493)		(80,493)
Investment Managers'	Bank Accounts			44,545
Disposals		(230,520)		(230,520)
At 31 October 2022		1,598,826	83,877	1,682,703
Carrying amount
At 31 October 2022		1,598,826	83,877	1,682,703
At 31 October 2021		1,736,063	39,332	1,775,395

Stocks
	2022		2021
	Group	Parent	Group	Parent
Shop Stock	27,124		8,275
Birds and Animal	1,500	1,500	1,500	1,500
Maintenance	1,500	1,500	1,500	1,500
Stocks- Other	5,860	5,860	5,860	5,860
	35,984	8,860	17,135	8,860

Debtors
						2022		2021
Amounts falling due			within	one year:		Group f	Parent f	Group f	Parent f
Trade debtors						53,642	53,642	18,184	18,184
Amounts owed		by subsidiary		undertakings			287,712		207,076
Other debtors						4,924	4,924
Prepayments	and accrued income					110,807	106,725	64,540	64,200
						169,373	453,003	82,724	289,460
Creditors: amounts			falling	due within one year
						2022		2021
					Notes	Group f	Parent f	Group	Parent f
Other taxation		and social security				20,367	15,264	33,506	28,391
Deferred income						209,357	209,357	123,007	123,007
Trade creditors						130,119	111,125	109,702	102,663
Other creditors						25,902	23,522	6,155	5,000
Accruals						85,387	85,387	83,438	83,438
						471,132	444,655	355,808	342,499
Deferred income
						2022		2021
						Group f	Parent f	Group f	Parent f
Other deferred		income				209,357	209,357	123,007	123,007

20	Analysis ofnet	assets	assets	between funds
				Unrestricted	Restricted		Total	Unrestricted		Restricted	Total
				funds		funds			funds	funds
				2022		2022	2022		2021	2021	2021
				f			E		f	f	f.
	Fund balances at		31
	October 2022 are
	represented by:
	Tangible assets			2,688,221	68,000		2,756,221	2,650,163		85,000	2,735,163
	Investment properties			1,680,000			1,680,000	1,680,000			1,680,000
	Investments			1,682,703			1,682,703	1,775,392			1,775,392
	Current assets/(liabilities)			2,008,567			2,008,567	1,576,607			1,576,607
				8,059,491	68,000		8,127,491	7,682,162		85,000	7,767,166
21	Remuneration	of	key management personnel
	The remuneration		ofkey	management personnel		is as	follows.
								2022		2021
							Group		Parent	Group	Parent
							E
	Aggregate compensation						109,491		109,491	86,474	76,517

Cash generated from operations	Cash generated from operations			2022	2022	2021
				Group	Parent E	Group E	Parent f
Surplus for the year				360,329	358,165	1,049,087	1,050,516
Adjustments for:
Investment income recognised	in	statement	offinancial	(35,050)	(35,050)	(44,048)	(44,048)
Loss on disposal oftangible fixed		assets				8,376	7,031
Fair value gains and losses on	investments			70,320	70,320	(254,489)	(254,489)
Depreciation and impairment oftangible fixed assets				142,480	138,259	151,382	148,052
Movements in working capital:
Decreased/(increase) in stock				(18,849)		32,003	(5,860)
(Increase)/decrease in debtors				(174,748)	(158,619)	(2,924)	(43,011)
Increase/(decrease) in creditors				117,073	10,882	93,232	100,781
Increase in deferred income				86,350	86,350	21,316	21,316
Cash generated from/(absorbed		by) operations		547,905	470,307	1,053,935	980,288