Charity Reglstration No. 30010S
THE CHILD BEALE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

THE CHILD BEALE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustgas
J. Bryce
D. Carr
M. CaNell
J. Chitty
D. Maloney
{Appoinled 15 September 20231
(Appolntèd 14 Seplemb8r 20231
Charlty number
300105
Audltor
Richardsons
30 Upper High Street
Tharne
Oxtordshire
OX9 3EZ
Bankers
HSBC plc
2 The Square
Panoboume
BÈrkshirè
RG8 7AH
Sollcltors
Wills Chandler
76 Bounty Road
Basingsloke
Hampshire
RG213BZ
Investment advisors
R8thbon8S
8 Fin5bury Circus
London
EC2M 7AZ

THE CHILD BEALE TRUST
CONTENTS
Pag•
Trustees. report
Independent auditols repoxt
Statem¢nl of financi81 activities
Balance 8heet
10
Statement of cash flows
Ntstes lo the financial statèments
12-24

THE CHILD BEALE TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Thè tnjstees prgsent their report and financial stat8m8nts for thè yéar ended 31 Octob¢r 2023.
Th8 fin8neAal stalem9nis have been prepared in accordance with the #ccounling policies Sgt out In note 1 of
thè fifian¢ial stslements and cornply with the charity's TDJst Dèed, thè Charities Act 2011 and"Accounting and
Reporting by Charitias.. Statem8nl of Recommendad Practicè applicable to chanttes preparing their accounts
in accordance with thè Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 20191".
Obj•etlv•s and Aetivitios
The oblectives of the Charity ar• to prtsvidÉ and maintain a public park. providing an educational faulity for
those Interested in wildlife and plants, 8nd also prowding a leisure fadlity for the general public. The Charity
owns land in Berkshire has developed Bealo Park to 8chieve the above oblectiv&s. The ChaTty's activities
include the conservation of animal species.
The Trustees confirm that thèy have referred to the guidanfje contained in the Charily Cdrnmission's general
guidance on public benefit when reviewing the Trnsl's aims and objectives and in planning future activities and
development of the Park. There has bèen no chang8 in these during the year. The trustees have paid due
r8gard to guidance issued by th6 Charity Commission in deciding what aGtivilies the charity should undertake.
In lo achieve the charitable objective5, the key part of the estat& Is a ￿ld1rfe park wlth marnmals an
tmrds surrounded by g￿danS and lakes alongside the River Thames. Thls provides a facility for those
interested in wildlife and cons8rvation, whilst also providing leisure facilities for thè 98neral public. This Is the
base for the education dgpartrnenl and the anlmal species conservation aclivity, although animal Conservation
does extend to the far ends of tha èstate wth in-situ native wildlife conservalion projecls.
Conservatron
The charity is invtslved in the conservatton of both dornesti¢. rare and endangered animal species.
The Tnjst is an active, licen￿d member of BNZA IBThlish and Irish Zoo and Aqtjarium Association) ensuring
that animals ar9 bred and cared for in aecordance with their guidellnes and wg hold a zoo licence with West
Berkshiro council.
Facilitias havè been updated and impriwed fr)r the current speaes h&ld, whilst it has been Important k) restock
the pork with younger, healthy anlmals to carry th8 collectlon forward. Al the collection plannlng stsge, all
species brought in pras8nt either a strong conservation m¢ssag8. or have a high aducalion value, and all their
new exhibits reflect this whilst reaching towards tnodem zoo standards of educatlng the visitors irnmersively.
New habitats for old species have under9one. and continu& to undergo, significant upgrades in order to mÈet
our high stand8rds or animal welfaie and to give the visitors somelhing new to see each lime they visit.
Of notsble succgss is our new Eurasian lynx kittens, proving that the new, largar 8nclosure we investEd in last
year has been a huge success in our breéding programme. We have introdU￿d new speci6s. as w811 as
brèèding our current anlmals.

THE CHILD BEALE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
The Trusts conservation efftjrts extend ou18id8 the wildlife park's animal coll8cUon and into the wder estate:
In our continued effort to increase blodiversity we are r6gistérèd with the governments
countrysid8 stewardship scheme and comnNt to wild bird feeding and set aside and manage th
land for that purpose alone.
We ar¢ part of 8 nationwide nebmork running 8 15- 50 y88r long data collecbon project wSth tho
National Bioscien￿ Research Infrastructure, h(>slÉd by Rothamsted and funded by BBSRC. This
puls us at the forefvont of data coll8Ction on Ihg migration of moths and aphlds, contribubng to
invaluable research into climalg chang8. The national migrating inssct natworks represents Ihg
most comprehensive stsndardisod long-lerrn data on insects in the worfd and has a wide range of
fund8mental and applied uses.
Our D￿rmOuse monitoring program in Tookie Woods has seen us added to the Nalonal
Dormouse Monitoring Programme. Our èfforts have included creating a wonderful habitat ￿th
series 0130 specially ¢J¥signgd boxes to Successfully boost the populaUon of Hazel doffliice
within our estate.
Educatlon
Education continues to bè 8 eom9r8tone of the Parks acliwlies and an Improv6d offering has been
successfully developed.
Education groups at o favourable admission charge are encouragèd to usè the ngw, much larger Education
Centre which includes both indoor and outdoor classroom spaeè.
As well as our POPLJlar Zoo Club and Zoo Academy, we have now introduc9d key 8tage related workshops for
school visits and 8 higher education Introduction to AnSmal Careers, which gives valuable insight into the
various options for young adults looking to 8mbark on a c8rèerwith anifflals. Our new Nalure Tots weekly
S85sions aT8 aimed at our youngest audl&ncg with a weekly programrne of creative activities all oenlered
around the natural workl and wildlife.
We participate in the provision of fomial ÈdLJcational programmes for a range of school students from EYFS to
fvrther education. Thes& sèssions are curri¢ulurn based but also include our Gharilable aims of wildlife
conservation, and pro envirunmenlal behaviours.
Education is not only for schools but also for thè widèr public visiting the parti. Inrlusivg of all ages and
background5.
Our coFnprehenslvÈ education progT8mffjing Considers these different audiencès, and the different approaches
needed to 8ngag8 thès8 groups with ¢onservalion, focuslng on lomal and infomi#l methods.
Educatlon is prDvid¢d in many forms on sile including interpretadon, visitortalks, school vlsits and events.
These differgnt offerings can fil into inlorrnal education offèrings Inon-curriculuml and formal ¢duGalio
offerings (curriculum based}.
We continuè lo liÈ in Mllth each of BIAZA'S campalgns and events and actNilies based on nèw
nsgryalion campaigns throughout thè yaar, which enhancg the visitor experience and educationa1 value
during holiday periods. The informal Éducational events will usually Include a trail around the parf( with paper
and srnall prize at the gnd. as well as free workshops on the topics led by our qualified educaknn officer.
We continue to provide high quality kgeper talks throughout each day as wèll as the paid extra animal
experiencés fttr Msitors to get up close lo, and leam abou(50rne of our fascinating endangered spècies hérè
al th¢ park.

THE CHILD BEALE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Performance
Park admissions and annual mèmber8hips continue to provide the majority of thè nècÈss3ry funding for developing
and running the park, a number of events are atso held to supplement this. in addition to rental Income frotn our
propetti6s, both commercial and residential.
A new addition is the Wild Kltchen Café, which we hava rèfurbishèd and are now managing house. Although
in lis Infancy, the fir7ancial performance Is promlslng and the ability to manage ond control our own catering
offering is a valuable tool in visitor satisfadion and flexibility of our offering.
An improved marketing stral8gy has sèèn a significant increase in engagement across social media, and an
enhanced visitor experiencè, howèvèr visitor numbers We￿ less than expeGted for the year, a trend which may ba
due to ihe econofflic instability of the country and therefore reluctance of the public lo pay for non-necessitiÉs Ilkè a
day out At the Wildlife Park.
Finan¢lal r&vlew
The Trustees. financial aim is to ensur8 that tha eharity controls costs and thes¢ are substsntially covered by
income.
It is the policy of tha charity tts maintsin free reserves al a level whSch genèrotss sufficient income whèn
combined wlth othèr sources of income to meet manag¢menl. adminlstration and support costs and lo
respond to èmèrgency needs which arise from time to tirng.
The Trustees. having regard lo the liquidity requirements of c>pèrating the Park and lo the reserv¢s policy have
op&r8ted a policy of keeping available funds In readily walisable quoted shares and securlties and lo soek a
rate of return which matches or oxcogds inflalion as measured by the ratail prfcès Index. Such funds are
managed by Rathbones of 8 Finsbury Circus, London EC2M 7AZ in secordan￿ with the TrustEes instrudion8
and sultabl@ to the charities objectives.
Rlsk Management
The Trustees have a risk management strategy which comprisès..
A comprehgnsive risk register.
Ongoing review of the risks thg charity may face.
The establishment of systems and Pr￿edureS lo mitigate thosè risks idèntified in the risk register.
The implemèniatl(>n of procedures designed lo minimi¥¢ any potsntlal irnpacl on the charlty should
Ih05e risks malerialise.
The risk ragistèr hss identified a few minor new risks and has gnabled implementation of bottar ￿9[g8￿cY
pro¢Edures and contingency plans, together wlth better ¢)ngoing planning. Health and Safaty of visitors
(general public} and workers has been given particular attention. A key element in the management of
financial risk is the seth'ng of a reserves policy and its regular review by the Trusl8es.
Plans for Futur• P•rlods
A number of Capltal expendllure projècts are planned for the 2024 seasorTr, with careful planning and
balance between infraslruclure, enhancing the visitor •xpèriènc8 8nd erbhancing animal habitats, all
feeding into our ¢harilable objectives. These projacts will bè agrè8d with the CEO and boord irf trustees in
line with available funds lo invest.

THE CHILD BEALE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Structuro. gov•mane• and management
The charity Is conSt￿Uted as Trustees and its governing documènt is its Tru81 Deed. dated 141h August 1956.
The trustges who served during the year and up to the date of signature of the finallcial ststements were..
D. Maloney
M. Carvell
D. Carr
J. Bryce (Appointèd 75￿ September 2023
J. Chlty (Appointed 14 September 2023}
Trustees are selected and Snvitèd lo join the Board of Trustses by ￿311￿9 Trustees and the appointm8nt of
Trustees is vested with the Trustees.
The board of Trustees. whith includes all Trustees. administèrs the charity. The board me¢ls on a regular
basig, Étlgast four limes a year. Tha CEO h8S thè ￿SPonsibl11ty of managing tho day lu day operation of
the charity. To facilitate effgGtivo operations, the Trustees delagatè authority for operational matters,
including finance and employment to the CEO.
New Trustèés undergo orientation to brief them on th8ir18gal obligations under eh8rity and company law,
the content of the Trust Deed, the committee and decisiw-making process8s. the buslness plan and rècent
financial performance ol thè charity. Tnjstees are encouraged lo attend appropriate extemal training events
where these w511 facSlltslo tha undertaking of their role.
statement of trusts•s' r•sponsibilities
The tnjstees are responsible for weparing the Truslees, Report and the financial statements in accoTd3nce with
applicabla law and United Kingdom Accounung Standards Iunlted Kingdom Gen6rally Awepled Accounting
Practieal.
The law applicable ID charities in England snd Wales requires the truste6S to prepart financial statements
for each financial year which givè a true and fair view of Ihe state of affairs of the tharity and of th8
incoming resour¢es and application of resources of the charity foi th81 year.
In prep8rtno these financial statements. tha twslegs are required lo..
select suitable a¢¢ounting policies and then apply them consistèntly-
obsèNé the rnelhods and pdnciples In the Chariles SORP.,
makè judgements and esQmates that are reasonable and PTudenl',
stale whether applicable Èccounting Stsndards have ￿en followed. subject lo any rnalerial
departures disclosed and éxp5ained in the financial statements., and
prepare th8 financial statements on the going con￿rn basis unle8s Il Is inappropriate to prèsumè
that th¢ Gharity will continue in operation.
The trustees are responsible for keèping sufficient acc4)unling records Ihal disclose with reasonable
accuracy at any time th& financial position of the charity and enable thom lo ensure that the financial
slalemenls comply wilh Ihg Charities Act 2011, the Charity (Aceounts and Reports) Regulations 2008 and
the provisi￿5 of the trust deed. They ara also responsible for safeguarding the assots of the charity and
hence for taking reasonable steps for th8 pravéntlon and detection of fraud and other irrggularflies.

THE CHILD BEALE TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 QCTOBER 2023
DlselosurÈ of Inlomiatitsn to audlttsr
Each ol the ttu3teos has confirm8d that Ih8re 18 no infofmation of which thay 8r& aware which is relevant lo the
audit, but ofwhich the auditor is unaware. They have further confirmed that they have tsken appropriate steps to
identify such relevant infom)ation and lo establish that the auditor is aware of such information.
Thelr
pprov8d by thè Board ofTrustegS.
alonèy
TNstee
Dated.. 2710612024

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHILD BEALE TRUST
Oplnlon
Wè have audited ihe financial slatetnents of Thg Child Beale Trust lthe'charty'l for thè year 8nded 31 O¢lob8r 2023
which comprise the ststefflenl of financial activrtses, the balance she&t, th6 Statèmènt of cash flows and the notes to
the finanaal st8tÈmènts, ifkcluding a sumrnary of significant accounting policies. The financial reporting framework
Ihat has bÈèn applied in theirpreparation Is applicablè law and United Kingdorn Accounting Standards. Including FRS
102 The Financial Reporting Standard applicable in tho UK and Republic of Iroland (United Kingdom Generally
AC￿pIed Accounting PracttcÉI.
In our opinion, the financial statements:
give a true and fair view of the slate of the charitys affairs 8S at 31 October 2023 and of its incoming
rèsources 8nd application of resources, for the year then èndad,.
have been properly prepared in accordance with Unit8d Kingdom Generally Accepted Accounting
Practi¢e- and
have been prepared in gccordance with the requirements of thé Charitiès Act 2011.
Basls for opinion
We conducted our audit in accordance with Intem*ional Standards on Auditing IUKI IISAS ILJK)l and 8pplicable law.
Our responsibilities under those standards are further described in the Auditor's r6sponsibil￿8s for the audit of the
financial slatÈments seetlon of our rèport. We are independent of the charity in accordance wth the ethical
requirements that ar8 r81ev8nl to OUT audit ofihe financAal statemènts In the UK, including the FRC'S Ethical Stsndard,
and we havo ￿￿illed our other ethical responsibilit16s in 8ecordance Mlh these requiTements. We bolieve that the
audit evi¢enGe we have obtained is sufficient and appropriatè to provide a basis for our opinion.
Conelu5i0ns relatlnq to sjolno concern
We have nothing to report in respéet of thé fdlowing matters in relation to which the ISAS IUKI requi￿ us to report to
you where:
the trustees, us6 ofthÉ going eoncern basis of accounling in the preparation oflhe financial statements
Is not approprtats,. or
the trustees have not disclosed in thè financ181 ststements any identtfied material un¢grtainties that
may cast significant doubt aboLrt the charity's ability to continue to adopt the going ooncem basis of
accounting for 4 p9ri0d of al least twelve months from thè datè whèn th8 financial $taternen￿ are
Othér Information
The other informatlon eompri8es the information induded in the annual report othèr than the financial statements and
our auditovs raport thérèon. The trustees are responslble for thg other information. Our opinion on the financSal
statam•nts doès not cover the other information and we do not express any form of assuran￿ conclusion Iharéon.
In connection with our audit of the financial statements. our responsibility is to read thé other inforrnalion and, in doing
so, consider whether the other information is materially inconsistent with tha financlal statements or our knowledge
obtsined in the audlt or othenmise appears to be materially misststed. If wè Idanlify such malelial inconsistÈncies or
apparènt matèrial misstaternenls, we are required to determine whether there is a material misst8t&ment in th8
financial stslements or a material misstatement of the tsther information. If, based on the work we havè pèrfomÈd,
we ¢ondude that there is a matérial misststem8nt of this other infomialion. we are ￿qUIred to repc¥t that fact.
We hav• nothing to rewrt in this regard.

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILD BEALE TRUST
Matters on whlch we are requlred to r•port by •xcèptltsn
We have nothing to r8POrt in respect ofthe following matters in r81alion to whith th8 Ch8ritias IAccounts and Reports)
Rggulalions 2008 require us to ieport to you if, in our opinion..
thè Infomation given in the financlal statements15 inconsistent in any matarlal rg$peclwith the Iruslees,
report.. OT
suffirient accounting records hav8 not been kept., or
the financial statements are not in agrèèment with tho accoutbting rgcords-, or
we have not received all the Inforfflation and explanations w8 r8qulr8 for our audit.
Rgsponslbllltles of trust00
As explain6d more fully in the statement of trustees, responsibilities, the trustees are responsible for the preparation
of thè fflnancial ststements and for belng satisfi¢d that thgy give a true and falr view, and for such in19rnal control as
the Iruslees detemiine is necessary lo enablo the prepaiation of financial statements that are free from maleTial
misstatement, whèthèr du8 to fraud or error.
In prepa￿rt9 Ihg financial slalements, the trusta8S arè rèsponsible for assessing tho Gharity's ability lo continue as a
going concern. disclosing, as applicable, matters reLiled to going coneern and using the golng con￿rn basis of
acc4)unting unless the trustees either irrtend to cease operations. or havè no roalislic alternalive bul to do so.
Audltorfs rosponsibilities for Ibe audlt of the flnanclal $tatements
We hav8 been appointed as audltor under section 144 of the Charities Act 2011 and report in accordance with thB
Act and relevant ragulations madè or having effect thereundor.
Our objectwes arn to obtain reasonablg a$suran¢e about whether the financial statsments as a wtrKile ar• freè from
material misstatement, whether du¢ lo fraud or error, and to issua an audtlorfs reF)Ort that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee thal an audit conducted in awordanc8 wlh
ISAS IUKI will always detect a material misstaletnent whgn il exists. Misstatements can arise from fraud or error and
arè considered material if, individually or in the aggregate, they could raasonably be expected to influen¢e th&
oconornic decisions of users takèn (>n the basis of these financial stat8mants.
A lurthgr dgscriplion of our responsibilities for the audit of the financial ststaments Is located on the Finandal
Reporting Council's websita at.. https".Ilwww.frc.org.uklaudslor51¢sponsibilities. This desciiption lorms part of our
auditorfs report.
Oth•r rnattgrs
Your attention is drawn lo the fact that the charity has prepared financial statements in accordance Trmlh "Accounlng
and Rèporting by Chartlies.. Statem8nt of Rocommended Practic8 applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Slandard applicabl8 in the UK and Republic of Ireland IFRS 102). (as
am6ndadl in preference to the Accounting and R¢porting by Charities- Statement of Recommended Practice i5suEd
on 1 Apfil 2005 which is referred to In the exlant regulations bul has now bèèn bwthdrydwn.
This has been done in order for the financial statements to provid8 8 true and fair view in accordance wlth current
Generally Ac￿pt&d Accounting Practice.

THE CHILD BEALE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILD BEALE TRUST
Usa of our report
This rgport is made solely to the charitYs trustaès. as a body, in accordance with part 4 of the Charities IAccounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charttws trustees
those matters we are required lo stats lo them in an auditors, rew>rt and for no other purpose. To th8 ftjllest exlenl
pemiltted by law, wg do not accept or assume r6sponsibllltyto anyone other than thg ¢harity and the charity's trust88S
as 3 body, for our audit work, for this report. or for the opinions we have formed.
Rlrhardsonts
2710612024
ChartBrnd Arcountanls
Statutory AudÈtor
30 Upper High Streg1
Thamè
Oxfordshire
OX9 3EZ
Richardsons is eligible for appointsnant as 8udtEor of the charily by vlrtue of Its 6ligibility for appointmwt as auditor of
a company under of section 1212 of thè Companies Act 2C￿6.

THE CHILD BEALE TRUST
STATEMENT OF FINANCNL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2023
Unrestrfcted Restrict•d
funds
funds
2023
2023
Tol81 Unrestrlcted Restrlcted
funds
fvnds
2022
2022
Total
2023
2022
Nots$
Income and endowments Irom:
Donations and legacies
Charitable activities
Invèstrnents
Other income
Cotnmorcial trading
41.629
1,e34,646
9,724
95.651
283.143
41,629
1.634,646
69,724
95,651
283,143
44,834
1.778,102
35,050
94,339
155.144
44,834
1.778,102
35.050
94,399
155,144
Total incorna
2,124.793
2.124.793
2,107,469
2.107.469
nditure on:
R8ising funds
Commercial trading
102,238
223.809
102,238
223.809
52,434
109.980
52,434
109,980
Charitablè 2¢tivrties
1,704,739
17,000
f.721,739
1,497,406
17.000
1.514,406
Total resource
expended
2,030,786
17,000 2,047.766
1.659,820
17.000 1,676,820
Nel galnsl{lossesl on
investments
11
1118.929)
(118,9291
170,3201
170,320)
Nèt loutgolngifin¢oming
resources
124,922)
117.0001
141.9221
377,329
117,000)
360,329
oth?r recognlsed gains and lossos
Revalualion of tanglble
fix￿ assats
Net movement In funds
124,922)
117,0001 {41.9221
377.329
117,OCQI
360.329
Fund balances al 1
Novèmbér 2022
8.059,491
68,000 8,127,491
7,682,1fj2
85,000
7,767.162
Fund balanceg at 31
October 2023
8,034,569
51,1)00
8,085,569
8.059.491
68,000
8,127.491
The statement of financial activities includes 811 gains and losses recognised in tha ygar.
All income and expenditure deNve from continuing activities.

THE CHILD BEALE TRUST
BALANCE SHEET
AS AT 31 OCTOBER 2023
2023
2022
Group
Paronl
Group
Parent
Notes
Flxed assets
Intangible assets
Tangible assets
Invèstmènt propèrties
Investments
12
13
14
15
25,347
2,871.267
1,680,000
3.016.206
25,347
2,700,769
1,680,1￿￿
3,016,206
2.758,221
1.680,000
1.682,703
2,750.153
1,680,000
1,682,703
7.592,820
7,422,322
6.118,924
6.112,856
Current assets
Stocks
0obto)rs
Cash al bank and in hand
16
17
38,142
92,018
802,722
5.515
508.436
502,564
35,984
169,373
2,274.342
8,860
453,003
1,989,267
932.882
1,016,515
2,479,699
2,451,130
Creditors- amounts falllng duè within
one year
18
1440,1331
{390.762)
1471.132}
1444,655)
Net current assets
492.749
625.753
2,008,567
2,006,475
Total assots less current liabilittes
8,085.569
8.048.075
8.127,491
8.119,331
In¢om8 fvnds
Restricted funds
UnrestriGt¢d funds
General unrestricted funds
Revaluation reseNa
Fund rgtained in non-¢haritable subsidiary
20
21
51.000
51,000
68,000
68,000
7.697.700
299.375
37.494
7.697.700
299.375
7,751,956
299,375
8,160
7.751,956
299.375
8,034.569
7,997,075
8,059,491
8.D51.331
8.085.569
8,048,075
8,127,491
8,119.331
The financial statements
ere approved by the Trustees on 2710612024
rvo11
Truste•
Maloney
Trustee
10-

THE CHILD BEALE TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2023
2023
2022
Group
Parent
Group
Parent
Not•s
Cash ljows from optrating aCtivi￿oS
Cash genemted from
25
202.747
15.256
$47,905
470.307
Investing activtti•s
pU￿has9 of intangible asset
Purchase of tsngible fixed asset5
Proceeds from dlspos81 of tsngrble
Pro¢treds of disposal ol investment
Purchase of other investments
Proceeds from disposal of othor
Inv8s¢m•nt incoma rèceived
125,777}
1267,549}
1,667
3,747
I653,4￿)
1802,7241
69,724
125,77n
195,141)
1.667
3.747
1653.455}
1802,7241
69,724
1163,5391
(163,2401
(173,776)
196,149
35,050
(173,7761
196,149
35.050
Ngt ¢ash genèratéd from
Invèstlng aetivitFÈS
11.674.367)
(1,501,95SI
1106,1161
1105.817)
N•t cash usèd In financing actlvltles
Net Increase in cash and cash
11,471,620)
11,486,703)
441.789
364,490
Ca¥h and Gash equivalents al
beginning of year
2.274.342
1,989,267
1,832,553
1,624.777
Cash and cash equivalgnt¥ at gnd of
year
802.722
502,564
2.274.342
1,989,267

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER2023
Accountlng pollcles
Charity Infonn•titsn
The Child Beale Trust is constituted by Tmsl8es as a body and ils governing doojmenl is its Trust Deeé, datsd
14th August 1956.
1.1 Accounting convention
The financial statements have been prepared in accordance wllh the charity's Trust Deed, dated 14th August
1956, Ihe Charities Act2011 and'Accounting and Reportsng by Chadties.. Statement of Recowwttnendod Practice
applieAblè to chÈriti8s praparing their accounts in accordance the Financial Reporting Standard applicable
In the UK and Republlc of Ireland {FRS 102> leffecuve 1 Jarbuary 20191" The Gharity is a Public Benefit Entity
as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and R8portsl R8gulationx 2008 only to
the exlènt r8quir8d to providg a true and falr vlew. Thls dèparture has Involvtrd followlng the Slalement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statsm8nt of
Recommended Practica which is r8f8rred to in the Regulations bul which has since been withdrawn.
Tha fin8ncial statèmènls are prepared in sterling. whlch is thp functiunal cu￿ncY of th8 charity. Monetary
amounts in these financial statements are rounded to the ne81È8t £.
The financial statements have bggn prepared under the historical cost conv&ntion, modrfiéd to Include the
revaluation of freehold properties and lo include investment properties and certain finaneial instruments at fair
value. The principal accounting policies adopted ale set out bo11)w.
1.2 Golng concern
Al the lime of approving the financial ststamants, thè trustees have a reasonablg expectation that the charity
has adequate resources to contlnue In operational existence for the foreseeable future. Thus the trLt8tee$
Continue ttr adopt the going concgm basis of accounting in preparing th8 financial statements.
1.3 Charltablg funds
Unreslricled general funds are funds which can be used in accordance wth the charitable objects at the
discretion of th8 Truste8S.
Designated funds ar8 funds sot asid? by the Trustees out of unrestricted general funds for spgcific future
purposos Of prolo¢ts.
Restricted funds are lunrls that can only be used for pa￿Cular restricted purposes wlthin the objects of the
Charity. Restrictions arise when speclfied by the donor or when funds are raised for parbcular restricted
purposes.
1A Income
Incomè is raeognised when the ¢harsty is legally entilled to it after any performan￿ conditiuns have been mel,
Ihg amounts can be rneasured reliably, and it is probable th8t inwme IMII be received.
Cash donations are rgcognised on receipt. Other donations ara r8cognlsèd onc8 thè eharity has been notifi
of th8 donation. unless performance condllions require daferral of the 8m¢unt.
During the year ended 31st Octobar 2018 the tharity ￿ceiVed a gift of a significant collection of mcKlel l)oats
from the Estate of the formgr Chair of fr(Jslees, Richard Howard. An accurate valuation was not POS8iblg but il
is believed they may in totsl be worth £240.000. The charity will dispose of thèse boats over a long period of
tim&. to obtain the b8sl value in Ihg maTket. The Trustees detarmined that the proceeds from sale will be
r8cognised as they artse and are shown as gifts within Voluntary Inwm8.
12-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Accounting policl•s
{Contlnuodl
Legacies ar6 recognlsèd on ￿CeIpt or otherwise if the charty has been notified of an impenlling distribution,
the amount Is known, and receipt is expected. Ifthe amunt is not known, tho18gaoy is treated as a contingant
asset.
Grants are reco9nls6d 8t lime r)f ￿ceIpt. Grants received in respect of capital developments are set against the
relevant capital expenditure. No provision has been made for possible dawback of Any gr8nt.
IdlKe Park admissions inwme and other Park actlvity income are recognised in the p8riod In whlch thè charity
is entitled to receipt and is defgrred where il relates to futuro ovgnls tskin9 place or entitle8 entry lo the Park in
lure periods.
Income from Investm8nts is recognised on a receivable basls.
1.5 Expendlture
Llabilities are recognisEd as expenditure as soon as there is a legal or constnJctive obligatlon commitbng the
charity to that expenditure, il is probable that a transfer of economic benefits will be requirad In settlement and
thÉ amount ol the Dbligation can be measured reliably. Expendilute 15 a¢counled for on an accruals basis and
has been classified under headings that aggregate all Cost TelHled to the category. Where costs cannot b&
directly attributed to
particular headings they hava ￿an allocated to actiwties on a basis consistent with the use of
Costs of raislng funds are those c05t5 inGurred in attracting voluntary Income, and publiaty or
information costs invofv&d ln ralsing the profile of tho charity. They include the costs of commercial
trading &om the gift shop run by thé subsidiary company.
ChzrStable activitits5 include expenditure associated with the operation of thè Wildlife Park an¢J Farm
and includg both the direct costs and support costs relating to thes8 setiviknès.
Govemance costs include those incurred in the governancè of thè charity and its assets and are
primarily associated wlth constitutional and 5tstukiry requirements.
Support costs include central functions have been allocated lo activity cost categories on M basis
consistent with the use of resources, e.9.. allocating property costs by floor areas or per e2plta. slaff
costs by thè timè spent and other costs by their usage.
1.6 InlangibFe fixed assets othor than goodwlll
IntangiblE a5¥ets awuirgd separately from a business are re¢ogni5ed at cost and ar6 subsequ8nly measured
at cost less acwmulated amortisation and accumulated impairment losses.
Intsngiblg assets acqulred on business combinations arg recogni5ed 5eparatety from goodwill at tha
acquisition date where It Is pn)bable that the expected future economic benefits that are attributablè to th8
assst wi15 flow to thè 8ntity and the fair value of the asset can be measured reliably,. the intangible asset arises
from contraetual trr other legal rights. and the inlangible asset Is separablè frotn the entity.
Amortlsation is recognis8d so as to writ8 off the eost or valvalion of assets less I￿1r residual values ovor their
useful Ilves on the followSng bases..
Strntegy Mast8rplan
10Vo Reducing Balance
13-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Accountlng poll¢les
{Contlnued)
1.7 Tanglble flxed assèts
Tangible fixed ass6ts arè initially rneasLfrgd al cost and subsequenlly measured at cost or valuation. net of
depreciation and any Imp8imenl losses.
Dèprèciation is recognised so as to wIito off the cost or valuation of ass8ts lèss th8ir residual values overthglr
seful lives on the following base5'.
Freehold land and buildings
Plant and equipment
Park Equlpment and Facilities
Motor vehicles
ststues and Works ol Art
Computers
2Y.- Reduclng Balance
25%- Reducrng Balance
100/. Reduting Balance
25Y.- Reducing Balanc8
5% - Reducing Balance
331. Reducing Balance
The galn or loss arising on the disposal of an asset is det8Tmingd as the diffeTence b6tw8én thé sale proceeds
and the carrying value of asset and Is rèttognised in net incomellexpenditurel for thB year.
1.8 Inv•stm¢nt property
Froperty. exGluding that occupied by staff. that bÈcomes tenanted is required to bo trgated as an Invesknant
asset. The value shown In the financial statements represents either la} a valuation as provided by the TrustÈès
on a rental basls to determine market value or {bl an open m8rkÈt value as provided by agents where the
property is eapable of 8eparate disposal. Where property is placed on the market forsale the valuation Is based
on th8 agants bèst estimate of the sale value subjed to a deduction for prudenca whate the sale has not yel
tsken place.
1.9 Flxed a$$ot Inv*$tm*nts
Quoted Investments org Staled al market value which is bgsèd upon th8 closing middle markgt price al the
accounts datè as advised by the fvnd managErs and investment advisers. Dividends and interest are included
whan rÈeéivable. Realised gains and losses on disposal of investments arÉ rÉcognised in the Slalement of
Financial Activities when th6 sale has cofflpleled. Unrealised gains and Icisses on revaluation at eBch year end
are shown in tha Statament of Financial Activities and addgd lo investment valuation in the Balance Sheet.
1.10 Impalrmgnt of fixed assets
At aaeh reporting end dale. the charity reviews tha carrying amounts of its tangible assels lo dglermine wheth
therè is any indicalion that those &sels havg suff8Ted an impairment loss. If any s￿h indication exists, tho
recoverable arnount of the asset is estimated in order lo delemiine tha extant of the irnpairmenl loss lif any).
1.11 StoekÈ
Slocks are Staled al the lower of cost and esbmaled selling price les& wsts to complete and sell. Cost comprises
direct materials and, wharè applleablè, direct labour costs and those overhead5 that have be&n incurred in
bringing the stoGks lo their present location and condltlon. Items h8ld for distribution at no or norninal
consideration are measured the lower of rÈpl8camènt cost and cost.
Nat re81isable value is the esti￿ated selling prl¢e less all estimated costs of eompletion and costs to be incurred
in marketing, selling and distribution.
1,12 Ca¥h and ¢a$h equlvalents
Cash and cash equivalents Indude cash In hand, deposits held at call with bank5, Dther short-tenn liquld
investments wlth original rnaturilies of three months or less. and bank overdrafts. Bank overdrafts are shown
thin borrowings in ourrenl liabilities.
14-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Aeeounting pollcles
Icontlnuèd)
1.13 Flnancial Instrumènts
The charity has elected to apply the provisions of Sèdon 11 'B8sic Financial Instruments, and Section 12
'OthÉr Flnancial Inslrumenis Issues, ol FRS 102 to all of its financial instwments.
Finan¢i81 in81ruments are recognisad in the charitys balance sheet when the charity becomes party to the
conlrdclual provlsions of tho Instrument.
Financial assets and Ilabilities are offset, Wtth the net amourts presented in th8 financlal statements, when
thero is a legaNy enforceable right to sèt i>ff the recognised amounts and the￿ Is an intention to settle on a net
ba8is or lo realise the asset and settle the liability simultaneously.
Basic financlal assets
Basic financial assets. which inelude debtors and cash and bank balanfjos. are initially measur8d at tr8n3action
price induding tran5aGtion costs and are subsèquendy carried al amortlsgd cost using the èffèctlV8 interest
method unless the arrangement conslitules a financing tr8nsa¢tion, where the tran5aclion is measured at the
present value of th8 future le￿iptS diseountsd at 8 rnarkel rate of interest. Financial a8sets classifiéd as
rèceivable within one year ale not amortised.
Basle Ilnaneial Ilabllttles
Basic financial liabilitie5, including cmditors and bank loans are initially recognisgd at transaction price unless
tho arrangement constitutos a fv'nanclng transaction, where the debt inslwmgnt is rneasured at tha présent
value of the future paymonts discounted al a market rata of intarèst. Financial liabiltties classifi¢d as payable
within one year are not a￿or￿sed.
Debl instruments arg subsequendy canied at amortisÉd cost, using the effecdve Int&r8st rate method.
Trade creditors are obligations to pay for goods or services that have ba8n acquired in the ordinary cours9 of
operations from suppliers. Amounts payable are classiffed a5 current liabiliti88 if payment is dua wrfhin one year
or less. 11 not, they arè prèsented as non-current llablll￿ÈS. Trade creditors are recognised inidally at transaction
price and gubsgquent]y measured al amorUs&d cost using the effective interest m¢thod.
Derecognltion of financlal liabllltlos
Financial liabilitl•S arè derecognised when the chartty's conlraclual obligations expire or are di8charged or
cancell6d.
1.14 Employev bongfl1¥
The cost of any unus8d holiday enlillement Is rgcognised In the period in which thè employee's services are
received.
Tèrmingtion beneflts are ￿rOgnIsed immediately as an expense when the charity is demonstrably commlttad
to temiinale the employment of an employee or to provida tèmilnation benefits.
1.15 R8tlremènt benefits
Payments to d8fin8d contribution retlr&ment benefit 8shemes are charged as an 8xpènss Ss they fall due.
1.16 Birds and Anlmals
The Trustees IcK)k the dèclsion in the ygar onded 31 October 2019 to no longer value the birds and anima18 88
they Gannot be bought or sold and, like other similarorganisalion8, they will no longer b8 calrièd In thè Balance
Sheet.
15-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
IneomB from donatlons and1gga¢l•$
Unrestrlcted Unrestrlctèd
funds
funds
2023
2022
Donations and gits
Grants receivable
26,629
15,000
29.729
15.105
41,629
44,834
Grants rècèivable for core activitj8¥
Other
15,￿0
15,105
15,iyJo
15,105
Incomè from charflable actlvltl6$
2023
2022
Wildlife Park admissions
InGOThQ from other park activities
1,468,462
166.184
1.563,652
214.450
1.634,646
1.778,102
Invostmonts
Unrestrlctèd Unrèstrf¢tsd
fvnds
funds
2023
2022
Inve$trnent incow
69.724
35,050

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
othor Income
Unrestrict•d Unr•$trfetsd
funds
fund3
2023
2022
Net gain on disposal of tangible fixed assets
Rents receivable
1,687
93,984
94,339
95,651
94,339
Expgndlture ¢)n ralslng funds
Unre5trlcted Unrestrlcted
funds
funds
2023
2022
Fundralslng and publlcliy
other fundraising costs
Investment managernenl
90.701
11.537
102238
40,235
12,199
52,434
Expendlture on charltable a¢tiwties
2023
2022
staff Costs
Depreciation and Impairment
Maintèn8nc8 and upkeep of Park
Upkeep of birds and animals
Event costs
Credit card transaction c08ts
613.038
144,955
189,290
80,962
5,837
54,610
506,709
13e,259
209,852
75,867
19.588
57,965
1,088,692 1.008,240
Share of support costs (see fiote 81
Share of govemanc8 costs {s88 not8 8)
555,358
77,689
457,829
48,337
1.721,739 1.S14,406
Analysls by fund
Unrestricted funds
Restricted funds
1.704.739
17,000
1.497.406
17,000
1,721,739 1,514.406
17-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Support costs
Support Gov•rnan¢g
costs
osts
2023
Support Governoncg
eosts
C*Sts
2022
Staff costs
Ratgs. watsr and insurance
Light, heat and power
ststionèry and printing
T&l6phone arhd postag8
Travel and vehicle expens8S
Web Development
Audit fees
L6981 and profèssional
SLJndry Expense5
Trustee costs
2&1,050
32,466
230,504
9.375
9,575
8,165
11,223
254,050
32,466
230,504
9,375
9.575
8,165
11,223
15,972
38,725
14.041
1.756
200,794
56,022
166.698
6,484
8,278
7.41 f)
12.143
200,794
56,022
166,698
.484
8,278
7,410
12,143
12.720
19,779
14,041
1,797
15,972
38.725
21.236
1.756
12,720
19,779
14,041
1,797
555,358
Tf.689
e33.047
457,829
48,337
506,166
Analysed be￿een
Charitable activities
555.358
77,689
633.047
457,829
48,337
506,16
Goveman¢e costs Include5 paymen15 to th8 auditors of £13.550 (2022.. £12.8001 for audlt fees.
Trustees
None of the trustges lor any person5 connerted wilh them) received any remun8rAtion frorn the charity durfng
the year.
No oxpen8es were reimbursod tr) any trustèè during the year to 31 October 202312022.. £nill.
Tiustees meeting exp9nses amounted to £30012022.. £341 I.
10 Employ&És
The av8ragé monthly numbar of employees during the year was-.
2023
Number
2022
Numbar
OtfiGe
Shop
Upkeep and Animal W6Ef8re
Restaurant
20
18
Total
38
32
18-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Employmgnt ¢9st5
2023
2022
Wages and salarlgs
Social seGurity Gosts
Othèr pènsion costs
789.938
59,204
17,946
642.910
49.877
14,716
867,088
707.503
The number of employe￿ whose annual remuneration was £60,000 or m<*8 W8re=
2023
Numbèr
2022
Numbor
£60,000 to £70.QOO
11 Net galnslllosses) t)n Invèstmènts
Unrestrlcted
funds
Unrgstrlcted
funds
2023
2022
Gainslllossesl arising on..
Revaluation of inveslmgnts
1118,9291
170.3201
12 Intangible fixed assets
Strat•qy
Masterplan
Cost
At 1 November 2022
Additions
25.777
Al 31 October 2023
25.577
D•pr•clatlon and impairmènt
At 1 November 2022
Amortisadon charged in the year
430
At $1 Othber 2023
430
Carrying amount
At 31 OGtober 2023
25.347
At 31 October 2022
19-

co o
u<<

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
14 Invgstmgnt property- Group and Charlty
2023
Falr valug
At 1 Novernber 2022
RèvaSuation of tangible flxed assets
1,680,000
At 31 OGlobgr 2023
1,680,000
15 Ftxed •sset investments- Group and Charity
Ll¥ted
inv8$tments
Cash In
portfollo
Totsl
Cost or valuation
At 1 November 2022
Additions
Valuation changes
Invèsttllènt Managers, Bank Accounts
Disposals
1,598,826
653,455
1122,676}
83,8TI
1,682,703
653,455
1122.676)
1,396.214
1593,490)
1.396,214
1593.4901
Al 31 October 2023
1,536.115
1.480,091
3,016,206
Carrylng amount
At 31 October 2023
1,536,115
1.480.091
3,016,206
Al 31 October 2022
1,598.826
83.877
1,682,703
Th8 Charity 8150 holds 1 Ordinary £1 share in its wholly i)wned Irdding subsidiary company. Bè818 Park Trading
Company Ltd, which is incorporated in the UK.
16 Stocks
2023
Group
2022
Group
Paront
Parènt
Shry Stock
Restaurant Stock
Birds and Animal
Maintenanc&
Stocks- Other
27,083
27,124
1,500
1.500
2.515
1,500
1,500
2.515
1,500
1.500
5,860
1,500
1,500
5.860
38,142
5,515
35.984
8,860
21

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
17 Dèlrtors
2023
Group
2022
Par8nt
Group
Parènt
Amounts falling due w5thin one year:
Trdde debtors
Amounts 0￿d by subsidiary undertakings
Othèr debtors
Prepayments and accTu8d income
12.075
12.075
417,556
2.384
76.421
53,642
53,642
287,712
4,924
I￿,725
2,384
77,559
4.924
11Q,807
92,018 508,436
169,373
453,003
18 Credltors: amounts falling dug wlthln one year
2023
Par•nt
2022
Group
Group
Parent
Notès
Other laxalion and social sècurity
Delerr¢d iricomg
Tradè creditors
Other creditors
Accruals
30,472
19,520
164.398 164,398
148,735 113.374
9,905
6,847
86,623
86.623
20,367
209,357
130,119
25,902
85,387
15,264
209,357
111,125
23,522
85,387
19
440,133 390,762
471,132
444.655
19 Def&￿ed Ineomè
2023
Group
2022
Porent
Group
Parent
other deferred income
164,398 164,398
209.357
209,357
20 R8str]rtgd funds
The ffjstricted thnd5 of the charity comprise the unexpended balances of donations and grants héld on trust
ubjeGt to specific conditions by donors as to how thay may b8 ttsed.
Balan¢0 at 1
No¥etnbBr
2021
Resourcps Balance at I
eApeThd
Novombar
RosouTCO5
Balance at
$xpended 31 OctobeT
2023
2022
85,OCKJ
117,000}
68,000
117,0001
51,000
The r83tricted fvnds relate to a Ir)tal donation of £170,000 received from Thames Water for the purpose3 of an
education prolect which was completed In 2016 and is being depreciatèd over a 18n-year period.
-22-

THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
21 Unr8¥trfcted funds
The unreslrtcted funds of the th8rlty 1￿mpriSe thg unexpendod balances of donations and grants which are not
subject to specific conditions by donors and grantofs as to how they may be usèd. Thèse include designated
funds which have bo¢n sgt aslde out of unrestricted funds by the trustees for specific purpttses.
BalanGe at
November
Incomlng
r8source8
ResourGg¥
gxp?nd8d
Galn8 and Bafance at
Lo8SV6
31 October
2023
2022
Gen•ral unrèstricted fvnds
Revaluation reserve
Fund retained In non-charilable subsidiary
7,708.956 1,841.650 11,806,977) (118.9291 7,624,700
299,375
299,375
51.160
283,143
1223.809>
110,494
8,059.491
2,124.793 (2.030,786} 1118.9291 8,034,569
Previous Year.
Balance at i
November
InGomlng
resources
Resourcas
èxpended
Galns awl
Los$88
Balance at
31 OGtobgr
2022
2021
Gèneral unrestricted funds
Revaluation reserve
Fund retained in noft-chaThtsble subsidiary
7,376.791
299.375
5,996
7,682,162
1.952,325 11,549,840)
170.320) 7,708,956
299,375
51,160
170,320} 8,059,491
155,144
1109,98JI
2.107,469 11.659,82QI
22 Analysls of n•t ass•t$ btytween funds
Unreslrfcted
fun
Rostrlcttsd
Tutal
Unrasffictèd
lunds
R25trteted
funds
Tolal
2023
2023
2023
2022
2022
2022
Fund balances arn
representod by..
Intangible fixed assets
TangiLIlg as5815
Invsstment properties
Investments
Current assetsJ{Ilabllifjesl
25,347
2.820,267
1,680,000
3,016,2C
492,749
25,347
51,000 2,871,267
1.680,000
3.016,206
492,749
2,688,221
1,880,000
1,682,703
2,008.567
68,000 2,756,221
1,680,000
1,682,703
2,008,567
8.034,569
51,000 8,085,569
8,059,491
68,000
8,127.491
23 Operatlng laa$g commltments
L8ssor
At the reporting end date the charity had contracted with tenants for tha following minimum lease paymgnts..
2023
2022
Within on8 year
Between two and fiv8 yéars
In over 5 years
45,000
195,000
15,000
240,000
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THE CHILD BEALE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER2023
24 Remunèration of key management personnol
The remungration of key management pèrsonnal is as folows.
2023
2022
Group
Group
Parent
Parent
Key Management personnel
92.184
92,184
109.491 109,491
2S Cash generatsd from op•ratlons
2023
2022
Group
Parent
Group
Parent
Surplus for the year
141,9221 171.2561
360.329 358.165
Adlustmènts for..
Investrnenl income recognIs￿ in Et8tement of financial
Loss on disposal of tangible fixed assets
Fair valua galr>s and losses on investments
Dopreciation and irnpairment of tangiblè fixed 08sets
169,724) 169,7241
11,667) {1,6671
118,929 118,929
152.933 144,955
135,0501 135.0501
70,320
70,320
142,480 138,259
Movements In wlxknng capitsl..
Decreasadllincr88ga} in stock
lInc￿as8}ld￿rease in debtors
In¢reaselldecreasel in credltors
Increase in deferred ineome
12,158}
3.345
118,8491
28,147 155,433) 1161,9661 1163.5431
63,168
18.9341
104.291
15,806
{44,9591 144.9591
86,350
86,350
Cash generatsd froml{absorbed by) op•ratlans
202,747
15,256
547,905 470,307
26 Analysls of changes In net fund$
The charity had no d8bl during thg year.
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