2022-10-31-accounts - Wild Planet Trust

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	`Page`
`ReferenceandAdministrativeDetailsoftheCharity,itsTrusteesandAdvisers`
`Trustees’Report`
`Trustees’ResponsibilitiesStatement`	`10`
`IndependentAuditors’ReportontheFinancialStatements`	`11-14`
`ConsolidatedStatementofFinancialActivities`	`15`
`ConsolidatedBalanceSheet`	`16`
`CharityBalanceSheet`	`17`
`ConsolidatedStatementofCashFlows`	`18`
`NotestotheFinancialStatements`	`19` `-46`

		`Endowment`	`Restricted`	`Unrestricted`	`Total`	`Total`
		`funds`	`funds`	`funds`	`funds`	`funds`
		`2022`	`2022`	`2022`	`2022`	`2021`
	`Note`	`£`	`£`	`£`	`£`	`£`
`INCOMEAND`
`ENDOWMENTS`
`FROM:`
`Donationsandlegacies` `Charitableactivities` `Othertradingactivities` `Investments` `Otherincome`	`annus`	`-` `.` `.` `-` `-`	`767,690` `30,480` `-` `.` `.`	`235,152` `6,868,103` `3,290,173` `68,512` `526,158`	`1,002,842` `6,898,583` `3,290,173` `68,512` `526,158`	`522,927` `7,732,501` `3,612,805` `66,958` `209.420`
`TOTALINCOME`		`-`	`798,170`	`10,988,098`	`11,786,268`	`12,144,611`
`EXPENDITUREON:`
`Raisingfunds`		`-`	`-`	`2,463,806`	`2,463,806`	`2,416,994`
`Charitableactivities`	`10`	`-`	`112,499`	`9,429,755`	`9,542,254`	`8,245,371`
`TOTAL`
`EXPENDITURE`		`-`	`112,499`	`11,893,561`	`12,006,060`	`10,662,365`
`NETINCOME/`
`(EXPENDITURE)`
`BEFORENET`
`GAINS/(LOSSES)`
`ONINVESTMENTS`		`-`	`685,671`	`(905,463)`	`(219,792)`	`1,482,246`
`Net(losses)/gainson`
`investments`		`.`	`-`	`(498,355)`	`(498,355)`	`384,040`
`NETMOVEMENTIN`
`FUNDS`		`-`	`685,671`	`(1,403,818)`	`(718,147)`	`1,866,286`
`RECONCILIATIONOF`
`FUNDS:`
`Totalfundsbrought`
`forward`		`408,293`	`1,682,881`	`18,521,933`	`20,613,107`	`18,746,821`
`Netmovementinfunds`		`-`	`685,671`	`(1,403,818)`	`(718,147)`	`1,866,286`
`TOTALFUNDS`
`CARRIED`
`FORWARD`		`408,293`	`2,368,552`	`17,118,115`	`19,894,960`	`20,613,107`

	`Restricted`	`Unrestricted`	`Total`
	`funds`	`funds`	`funds`
	`2021`	`2021`	`2021`
	`£`	`£`	`£`
`OperationofthePaigntonZoo`		`5,342,300`	`5,342,300`
`OperationofNewquayZoo`		`2,070,269`	`2,070,269`
`OperationofLivingCoasts`		`851`	`851`
`Education`		`102,184`	`102,184`
`Fieldconservationandresearch`	`178,298`	`38,599`	`216,897`
	`178,298`	`7,554,203`	`7,732,501`
`INCOMEFROMOTHERTRADINGACTIVITIES`
`Incomefromfundraisingevents`
	`Unrestricted`	`Total`	`Total`
	`funds`	`funds`	`funds`
	`2022`	`2022`	`2021`
	`£`
`Fundraising`	`9,419`	`9,419`	`9,961`
`Events`	`14,910`	`14,910`
	`24,329`	`24,329`	`9,961`
`Incomefromnoncharitabletradingactivities`
	`Unrestricted`	`Total`	`Total`
	`funds`	`funds`	`funds`
	`2022`	`2022`	`2021`
	`£`	`£`	`£`
`Commercialtradingoperations`	`3,265,844`	`3,265,844`	`3,602,844`

`WILDPLANETTRUST`	`WILDPLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER2022`
`9.`	`EXPENDITUREONRAISINGFUNDS(CONTINUED)`
	`OTHERTRADINGEXPENSES`
			`Unrestricted`		`Total`	`Total`
			`funds`		`funds`	`funds`
			`2022`		`2022`	`2021`
				`£`	`£`	`£`
	`Costofsales`		`1,352,864`		`1,352,864`	`1,351,968`
	`Administrationexpenses`		`9,180`		`9,180`	`7,678`
	`Staffcosts`		`1,090,433`		`1,090,433`	`1,041,030`
			`2,452,477`		`2,452,477`	`2,400,676`
`10.`	`ANALYSISOFEXPENDITUREONCHARITABLEACTIVITIES`
	`Summarybyfundtype`
			`Restricted`	`Unrestricted`
			`funds`		`funds`	`Total`
			`2022`		`2022`	`2022`
			`£`		`&`	`£`
	`OperationoftheParks`	`‘`	`52,034`		`8,540,501`	`8,592,535`
	`Education`		`-`		`274,721`	`274,721`
	`Conservation`		`60,465`		`614,533`	`674,998`
			`112,499`		`9,429,755`	`9,542,254`
	`COVID-19Grantexpenditurerelatestocostsincurredagainstfurloughclaims.`				`Thesecosts`	`wereincurred`
	`acrossallCharitableactivitiesabove,and`	`acrossbothsupportanddirectcosts.`
			`Restricted`	`Unrestricted`
			`funds`		`funds`	`Total`
			`2021`		`2021`	`2021`
			`£`		`£`	`£`
	`OperationoftheParks`		`71,154`		`7,552,353`	`7,623,507`
	`Education`		`-`		`111,359`	`111,359`
	`Conservation`		`4,608`		`505,897`	`510,505`
	`COVID-19Grant`		`102,876`		`(102,876)`
			`178,638`		`8,066,733`	`8,245,371`

	`undertaken`	`Total`
		`funds`
		`2022`
		`£`
`OperationoftheParks`		`8,592,535`
`Education`		`274,721`
`Conservation`		`674,998`
		`9,542,254`
		`Total`
		`funds`
		`2021`
		`£`
`OperationoftheParks`		`7,623,507`
`Education`		`111,359`
`Conservation`		`510,505`
		`8,245,371`
	`—SE==—S—`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER2022`
`11.`	`ANALYSISOFEXPENDITUREBYACTIVITIES`	`(CONTINUED)`
	`ANALYSISOFSUPPORTCOSTS`
		`Operation`		`Total`
		`oftheParks`	`Conservation`	`funds`
		`2022`	`2022`	`2022`
		`£`	`£`	`£`
	`Staffcosts`	`1,719,536`	`-`	`1,719,536`
	`Grantsanddonations`	`295,006`	`-`	`295,006`
	`Establishmentcosts`	`839,581`	`39,027`	`876,608`
	`Administrationcosts`	`223,153`	`2,778`	`225,931`
	`Financialcosts`	`441,880`	`499`	`442,379`
	`Marketing`	`347,690`	`4,384`	`352,074`
	`Amortisation`	`21,965`	`-`	`21,965`
	`Depreciation`	`411,114`	`10,043`	`421,157`
	`Governancecosts`	`8,825`	`5,840`	`14,665`
	`MaintenanceofLivingCoastssite`	`200,913`	`-`	`200,913`
		`4,509,663`	`62,571`	`4,572,234`
		`Operationof`		`Total`
		`theParks`	`Conservation`	`funds`
		`2021`	`2021`	`2021`
		`£`	`:`	`£`
	`Staffcosts`	`1,823,677`	`-`	`1,823,677`
	`Fieldconservationandresearch`	`1,208`	`-`	`1,208`
	`Grantsanddonations`	`126,003`	`-`	`126,003`
	`Reserveswarden/Primleyprojectcosts`	`423`	`-`	`423`
	`Establishmentcosts`	`815,378`	`21,139`	`836,517`
	`Administrationcosts`	`347,953`	`2,542`	`350,495`
	`Financecosts`	`259,010`	`484`	`259,491`
	`Marketing`	`396,002`	`794`	`396,796`
	`Amortisation`	`11,843`	`-`	`11,843`
	`Depreciation`	`437,858`	`10,043`	`447,901`
	`Governancecosts`	`17,500`	`6,650`	`24,150`
		`4,236,855`	`41,649`	`4,278,504`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER2022`
`15.`	`INTANGIBLEASSETS`
	`GROUP`
		`Computer`
		`software`	`Goodwill`	`Total`
		`£`	`£`	`£`
	`cosT`
	`At` `1November2021`	`131,697`	`683,075`	`814,772`
	`Additions`	`20,000`	`-`	`20,000`
	`Disposals`	`.`	`(683,075)`	`(683,075)`
	`At31October2022`	`151,697`	`-`	`151,697`
	`AMORTISATION`
	`At1 November2021`	`73,668`	`683,075`	`756,743`
	`Chargefortheyear`	`21,965`	`-`	`21,965`
	`OnDispasal`	`-`	`(683,075)`	`(683,075)`
	`At31October2022`	`95,633`	`-`	`95,633`
	`NETBOOKVALUE`
	`At31October2022`	`56,064`	`-`	`56,064`
	`At31October2021`	`58,029`	`-`	`58,029`

`DEBTORS`
	`Group`	`Group`		`Charity`	`Charity`
	`2022`	`2021`		`2022`	`2021`
	`£`		`£`	`£`	`£`
`DUEWITHINONEYEAR`
`Tradedebtors`	`17,909`	`27,310`		`-`	`7,364`
`Otherdebtors`	`14,029`	`15,574`		`.`	`291`
`Prepaymentsandaccruedincome`	`1,200,990`	`395,645`		`12,905`	`7,958`
`Taxrecoverable`	`50,783`	`51,667`		`.`	`-`
	`1,283,711`	`490,196`		`12,905`	`15,613`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED`	`31OCTOBER`		`2022`
`22,`	`STATEMENTOF`	`FUNDS`
	`STATEMENTOF`	`FUNDS`	`-CURRENT`		`YEAR`
		`Balanceat`		`1`					`Balanceat`
		`November`					`Transfers`	`Gains/`	`31`	`October`
			`2021`		`Income`	`Expenditure`	`in/out`	`(Losses)`		`2022`
				`£`	`£`	`£`	`£`	`£`		`£`
	`UNRESTRICTED`
	`FUNDS.`
	`DESIGNATED`
	`FUNDS`
	`Digital`
	`Transformation`		`-`		`-`	`-`	`566,689`	`:`	`566,689`
	`GENERALFUNDS`
	`GeneralFunds`	`18,521,933`		`10,982,348`		`(11,887,811)`	`(566,689)`	`(498,355)`	`16,551,426`
	`TOTAL`
	`UNRESTRICTED`
	`FUNDS`	`18,521,933`		`10,982,348`		`(11,887,811)`	`-`	`(498,355)`	`17,118,115`
	`ENDOWMENT`
	`FUNDS`
	`HerbertWhitley`
	`Esqfund`	`408,293`			`-`	`-`	`-`	`-`		`408,293`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED`	`31OCTOBER`		`2022`
`22.`	`STATEMENTOF`	`FUNDS(CONTINUED)`
		`Balanceat`	`1`					`Balanceat`
		`November`				`Transfers`	`Gains/`	`31October`
		`2021`		`Income`	`Expenditure`	`in/out`	`(Losses)`	`2022`
			`£`	`£`	`£`	`£`	`€`	`£`
	`RESTRICTED`
	`FUNDS`
	`JWWrightFund`	`1,319`		`-`	`-`	`-`	`-`	`1,319`
	`PrimleyLodge`
	`Fund`	`2,351`		`-`	`(2,351)`	`-`	`.`	`.`
	`EducationCentre`
	`Fund`	`3,553`		`-`	`-`	`-`	`-`	`3,553`
	`EnergySaving`
	`TrustBoilerFund`	`20,410`		`-`	`-`	`-`	`-`	`20,410`
	`ElephantsofOmo`
	`ForestReserve`
	`Fund`	`179,077`		`26,480`	`(49,900)`	`-`	`-`	`155,657`
	`SeagrassProject`
	`Fund`	`27,734`		`-`	`(15,776)`	`-`	`-`	`11,958`
	`MCoote`
	`Orangutans`	`2,000`		`4,000`	`(3,261)`	`-`	`-`	`2,739`
	`CrayfishFund`	`145,070`		`-`	`(12,299)`	`:`	`-`	`2,771`
	`VietnamCivetsand`
	`PheasantsFund`	`9,000`		`-`	`(5,000)`	`-`	`:`	`4,000`
	`ERDF`
	`Redevelopment`
	`Fund`	`755,746`		`-`	`-`	`-`	`-`	`755,746`
	`CrocodileSwamp`
	`Fund`	`650,000`		`.`	`-`	`-`	`-`	`650,000`
	`SolarPVArray`
	`Fund`	`2,063`		`-`	`-`	`-`	`-`	`2,063`
	`ForestSchools`
	`Fund`	`324`		`-`	`-`	`-`	`-`	`324`
	`BIAZAFund`	`14,234`		`9,678`	`(23,912)`	`-`	`"`	`.`
	`Covid-19Grant`	`-`		`12,000`	`-`	`-`	`-`	`12,000`
	`OtherRestricted`
	`Funds`	`-`		`2,000`	`-`	`-`	`-`	`2,000`
	`Careand`
	`Conservationof`
	`LargeCats`	`-`		`744,012`	`-`	`-`	`.`	`744,012`
		`1,682,881`		`798,170`	`(112,499)`	`-`	`-`	`2,368,552`
	`TOTALOF` `FUNDS`	`20,613,107`		`11,780,518`	`(12,000,310)`	`-`	`(498,355)`	`19,894,960`
				`Page`	`38`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIAL`		`STATEMENTS`
`FOR`	`THEYEARENDED31`	`OCTOBER`	`2022`
`22.`	`STATEMENTOFFUNDS(CONTINUED)`
	`STATEMENTOFFUNDS- PRIOR`		`YEAR`
		`Balanceat`					`Balanceat`
	`1`	`November`			`Transfers`	`Gains/`	`31October`
		`2020`	`Income`	`Expenditure`	`infout`	`(Losses)`	`2021`
		`E`	`£`	`£`	`£`	`£`	`£`
	`UNRESTRICTED`
	`FUNDS`
	`GeneralFunds`	`16,768,906`	`11,862,064`	`(10,483,727)`	`(9,350)`	`384,040`	`18,521,933`
	`ENDOWMENT`
	`FUNDS`
	`HerbertWhitley`
	`Esqfund`	`408,293`	`-`	`-`	`.`	`*`	`408,293`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER`		`2022`
`23.`	`SUMMARYOFFUNDS`
	`SUMMARYOFFUNDS- CURRENT`			`YEAR`
		`Balanceat1`						`Balanceat`
		`November`				`Transfers`	`Gains/`	`31October`
		`2021`		`Income`	`Expenditure`	`infout`	`(Losses)`	`2022`
		`£`		`£`	`£`	`£`	`£`	`£`
	`Designated`
	`funds`	`-`		`-`	`-`	`566,689`	`-`	`566,689`
	`Generalfunds`	`18,521,933`	`10,982,348`		`(11,887,811)`	`(566,689)`	`(498,355)`	`16,551,426`
	`Endowment`
	`funds`	`408,293`		`.`	`-`	`-`	`.`	`408,293`
	`Restrictedfunds`	`1,682,881`		`798,170`	`(112,499)`	`-`	`-`	`2,368,552`
		`20,613,107`	`11,780,518`		`(12,000,310)`	`-`	`(498,355)`	`19,894,960`
	`SUMMARYOFFUNDS- PRIOR`		`YEAR`
		`Balanceat`						`Balanceat`
		`1November`				`Transfers`	`Gains/`	`31October`
		`2020`		`Income`	`Expenditure`	`in/out`	`(Losses)`	`2021`
		`£`		`£`	`£`	`E`	`£`	`£`
	`Generalfunds`	`16,768,906`	`11,862,064`		`(10,483,727)`	`(9,350)`	`384,040`	`18,521,933`
	`Endowment`
	`funds`	`408,293`		`-`	`-`	`-`	`-`	`408,293`
	`Restrictedfunds`	`1,569,622`	`262,547`		`(178,638)`	`9,350`	`-`	`1,682,881`
		`18,746,821`	`12,144,611`		`(10,662,365)`	`-`	`384,040`	`20,613,107`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER2022`
`24,`	`ANALYSISOFNETASSETSBETWEEN`	`FUNDS`
	`ANALYSISOF NETASSETSBETWEEN`	`FUNDS- CURRENT`		`YEAR`
		`Endowment`		`Restricted`	`Unrestricted`	`Total`
		`funds`		`funds`	`funds`	`funds`
		`2022`		`2022`	`2022`	`2022`
			`£`	`£`	`E`	`£`
	`Tangiblefixedassets`	`191,660`		`1,447,730`	`11,014,895`	`12,654,285`
	`Intangiblefixedassets`	`-`		`-`	`56,064`	`56,064`
	`Fixedassetinvestments`	`-`		`-`	`2,259,435`	`2,259,435`
	`Currentassets`	`216,633`		`920,822`	`7,149,258`	`8,286,713`
	`Creditorsduewithinone year`	`-`		`-`	`(1,816,083)`	`(1,816,083)`
	`Creditorsdueinmorethanoneyear`			`-`	`(1,545,454)`	`(1,545,454)`
	`TOTAL`	`408,293`		`2,368,552`	`17,118,115`	`19,894,960`
	`ANALYSISOFNETASSETSBETWEEN`	`FUNDS- PRIOR`	`YEAR`
		`Endowment`		`Restricted`	`Unrestricted`	`Total`
		`funds`		`funds`	`funds`	`funds`
		`2021`		`2021`	`2021`	`2021`
			`£`	`£`	`£`	`£`
	`Tangiblefixedassets`	`191,660`		`1,470,857`	`10,956,615`	`12,619,132`
	`Intangiblefixedassets`	`-`		`-`	`58,029`	`58,029`
	`Fixedassetinvestments`	`-`		`-`	`2,757,790`	`2,757,790`
	`Currentassets`	`216,633`		`212,024`	`8,597,527`	`9,026,184`
	`Creditorsduewithinoneyear`	`-`		`-`	`(1,757,119)`	`(1,757,119)`
	`Creditorsdueinmorethanoneyear`	`-`		`-`	`(2,090,909)`	`(2,090,909)`
	`TOTAL`	`408,293`		`1,682,881`	`18,521,933`	`20,613,107`

`WILD`	`PLANETTRUST`
`NOTESTOTHEFINANCIALSTATEMENTS`
`FOR`	`THEYEARENDED31OCTOBER2022`
	`RECONCILIATIONOFNETMOVEMENT`			`INFUNDSTONET`			`CASHFLOWFROMOPERATING`
`25.`	`ACTIVITIES`
								`Group`	`Group`
								`2022`	`2021`
								`£`	`£`
	`Net` `income/expenditure` `for`	`the`	`year`	`(as`	`per`	`Statement`	`of`	`Financial`
	`Activities)`							`(718,147)`	`1,866,286`
	`ADJUSTMENTSFOR:`
	`Depreciation,amortisationand`	`impairment`						`380,505`	`447,907`
	`Amortisationcharges`							`21,965`	`10,593`
	`(Losses/(gains)oninvestments`							`474,539`	`(408,789)`
	`Dividends,interestsandrentsfrom`		`investments`					`(57,076)`	`(59,108)`
	`Interestreceivable`							`(5,686)`	`(4,849)`
	`(Increase)instocks`							`(122,899)`	`(41,985)`
	`(Increase)/decreaseindebtors`							`(793,515)`	`357,559`
	`Increase/(decrease)increditors`							`58,963`	`(26,668)`
	`Proceedsfromthesaleoftangiblefixedassets`							`(566,689)`
	`Interestpayable`							`68,099`
	`NETCASHPROVIDEDBY/(USED`		`IN)OPERATING`			`ACTIVITIES`		`(1,259,941)`	`2,140,946`
`26.`	`ANALYSISOFCASHANDCASHEQUIVALENTS.`
								`Group`	`Group`
								`2022`	`2021`
								`£`	`£`
	`Cashinhand`							`1,374,904`	`1,144,925`
	`Noticedeposits(lessthan3 months)`							`5,177,700`	`7,063,564`
	`Cashheldaspartofinvestment`	`portfolio`						`30,044`	`18,323`
	`TOTALCASHANDCASHEQUIVALENTS`							`6,582,648`	`8,226,812`