2023-10-31-accounts

WILDPLANETTRUST
CONSOLIDATEDSTATEMENTOFFINANCIAL			ACTIVITIES
FORTHEYEARENDED	31OCTOBER2023
						Asrestated
		Endowment	Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds	funds
		2023	2023	2023	2023	2022
	Note	£	£	£	£	£
INCOMEAND
ENDOWMENTS
FROM:
Donationsandlegacies	4	-	§4,459	160,867	215,326	1,002,842
Charitableactivities	5	-	57,672	7,122,234	7,179,906	6,898,583
Othertradingactivities	6	-	-	4,014,372	4,014,372	3,290,173
Investments	7	-	-	107,444	107,444	68,512
Otherincome	8	-	-	45,923	45,923	526,158
TOTALINCOME		-	912,131	11,450,840	11,562,971	11,786,268
EXPENDITUREON:
Raisingfunds	9	-	-	2,806,605	2,806,605	2,463,806
Charitableactivities	10	-	158,921	41,211,337	11,370,258	9,542,254
TOTAL
EXPENDITURE		-	158,921	14,017,942	14,176,863	12,006,060
NETINCOME!
(EXPENDITURE)
BEFORENET
GAINS/(LOSSES) ONINVESTMENTS		-	(46,790)	(2,567,102)	(2,613,892)	(219,792)
Netgains/(losses)on
investments		-	-	4,262	4,262	(498,355)
NETMOVEMENTIN
FUNDS		-	(46,790)	(2,562,840)	(2,609,630)	(718,147)
RECONCILIATIONOF
FUNDS:
Totalfundsbrought
forward		408,293	2,368,552	17,242,044	20,018,889	20,737,036
Netmovementinfunds		.	(46,790)	(2,562,840)	4(2,609,630)	(718,147)
TOTAL FUNDS
CARRIED
FORWARD	22	408,293	2,321,762	14,679,204	17,409,259	20,018,889

		Note			2023 £	2023 £	Asrestated 2022 £
FIXEDASSETS
Tangibleassets		16			7,993,089		8,132,005
Investments		7			2,387,626		2,383,364
					40,380,715		10,515,369
CURRENTASSETS
Debtors		19	19,539				12,905
Cashatbankandinhand			1,082,036				1,160,342
			1,101,575				1,173,247
Creditors:amounts year	fallingduewithinone	20	(25,675)				(23,307)
NETCURRENTASSETS					1,075,900		1,149,940
TOTALASSETSLESSCURRENT LIABILITIES					11,456,615		11,665,309
TOTALNETASSETS					11,456,615		11,665,309
CHARITYFUNDS
Endowmentfunds		22			408,293		408,293
Restrictedfunds		22			179,502		202,407
Unrestrictedfunds
Designatedfunds		22	566,689				566,689
Generalfunds		22	10,302,134				10,487,920
Totalunrestrictedfunds		22		10,868,820			11,054,609
TOTALFUNDS				11,456,615			11,665,309
Thefinancialstatements wereapprovedandauthorisedforissuebythe Ph as 4>					Trustees a	and ae	signedontheirbehalfby:
SEKings			RW	JFord
(ChairofTrustees) Date.QhMourch2024			(Vice	ChairofTrustees)
Thenotesonpages	22to48formpartofthesefinancialstatements.
			Page20

		2023	2022
	Note	£	£
CASHFLOWSFROMOPERATINGACTIVITIES
Netcash(used)/generatedin/fromoperatingactivities	25	(880,049)	(1,259,941)
CASHFLOWSFROMINVESTINGACTIVITIES
Dividends,interestsandrentsfrominvestments		49,186	57,076
Proceedsfromthesaleoftangiblefixedassets		8,534	566,689
Purchaseofintangibleassets		(5,754)	(20,000)
Purchaseoftangiblefixedassets		(1,140,344)	(415,658)
Proceedsfromsaleofinvestments		843,848	615,673
Purchaseofinvestments		(941,943)	(580,136)
Interestreceivable		50,455	5,686
NETCASH(USEDIN)/PROVIDEDBYINVESTINGACTIVITIES		(1,136,018)	229,330
CASHFLOWSFROMFINANCINGACTIVITIES
Cashinflowsfromnewborrowing		76,693
Repaymentsofborrowing		(545,455)	(545,454)
Interestpaid		(111,585)	(68,099)
NETCASH USEDINFINANCINGACTIVITIES		(580,347)	(613,553)
CHANGEINCASHANDCASHEQUIVALENTSINTHEYEAR		(2,596,414)	(1,644,164)
Cashandcashequivalentsatthebeginningoftheyear		6,582,648	8,226,812
CASHANDCASHEQUIVALENTSATTHE ENDOFTHEYEAR	26	3,986,234	6,582648
Thenotesonpages22to48formpartofthesefinancialstatements

4,	INCOMEFROMDONATIONSANDLEGACIES
		Restricted	Unrestricted	Total
		funds	funds	funds
		2023	2023	2023
		£	£	£
	Donations	-	160,867	160,867
	Grants	64,459	-	54,459
		64,459	160,867	215,326
		Restricted	Unrestricted	Total
		funds	funds	funds
		2022	2022	2022
		£	£	£
	Donations	-	193,308	193,308
	Legacies	744,012	41,844	785,856
	Governmentgrants	23,678	-	23,678
		767,690	235,152	1,002,842
	InaccordancewithFRS102andtheCharitiesSORP	(FRS102),theeconomiccontribution		ofgeneral
	volunteersisnotrecognisedintheaccounts.
	INCOMEFROM CHARITABLEACTIVITIES
		Restricted	Unrestricted	Total
		funds	funds	funds
		2023	2023	2023
		£	E	£
	OperationofthePaigntonZoo	-	5,146,884	5,146,884
	OperationofNewquayZoo	-	1,690,134	1,690,134
	OperationofLivingCoasts	-	108,937	108,937
	Education	-	125,960	125,960
	Fieldconservationandresearch	57,672	50,319	107,991
		57,672	7,122,234	7,179,906

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER2023
5.	INCOMEFROMCHARITABLEACTIVITIES(CONTINUED)
		Restricted	Unrestricted	Total
		funds	funds	funds
		2022	2022	2022
		£	£	£
	OperationofthePaigntonZoo	-	4,687468	4,687,468
	OperationofNewquayZoo	-	1,924,272	1,924,272
	Education	-	212,165	212,165
	Fieldconservationandresearch	30,480	44,198	74,678
		30,460	6,868,103	6,898,583
6.	INCOMEFROMOTHERTRADINGACTIVITIES
	Incomefromfundraisingevents
		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	a	£
	Fundraising	86,714	86,714	9,419
	Events	24,311	24,311	14,910
		111,025	111,025	24,329
	Incomefromnoncharitabletradingactivities
		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	E	E
	Commercialtradingoperations	3,903,347	3,903,347	3,265,844

i	INVESTMENTINCOME
		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	£	£
	Dividendsandinterestonlistedinvestments	49,186	49,186	57,076
	Rentalincome	5,620	5,620	5,750
	Investmentincome	50,455	50,455	5,617
	Interestreceivable	2,183	2,183	69
		107444	107,444	68,512
8.	OTHERINCOMINGRESOURCES
		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	£	i
	Otherincomingresources	45,923	45,923	61,158
	Profitondisposaloffixedassets	-	-	465,000
		45.923	45,923	526,158
9.	EXPENDITUREONRAISINGFUNDS
	FUNDRAISINGTRADINGEXPENSES
		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	E	£.
	Fundraisingcosts	50	50	50
	Wagesandsalaries(includingsupportcosts)	-	-	11,279
		50	50	11,329

	Unrestricted	Total	Total
	funds	funds	funds
	2023	2023	2022
	£	£	£
Costofsales	1,544,902	1,544,902	1,352,864
Administrationexpenses	11,894	11,894	9,180
Staffcosts	1,249,759	1,249,759	1,090,433
	2,806,555	2,806,555	2,452,477
ANALYSISOFEXPENDITUREONCHARITABLEACTIVITIES
Summarybyfundtype
	Restricted	Unrestricted
	funds	funds	Total
	2023	2023	2023
	£	£	£
OperationoftheParks	137,424	9,976,063	10,113,487
Education	-	317,628	317,628
Conservation	21,497	917,646	939,143
	158,921	11,211,337	11,370,258
	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

	Activities
	undertaken	Support	Total
	directly	costs	funds
	2023	2023	2023
	£	£	£
OperationoftheParks	4,956,189	6,157,298	10,113,487
Education	317,628	-	317,628
Conservation	555,348	383,795	939,143
	5,829,165	5,541,093	11,370,258
	Activities
	undertaken	Support	Total
	directly	costs	funds
	2022	2022	2022
	£	£	£
OperationoftheParks	4,082,872	4,509,663	8,592,535
Education	274,721	-	274,721
Conservation	612,427	62,571	674,998
	4,970,020	4,572,234	9,542254

15.	INTANGIBLEASSETS
	GROUP
		Intangible
		Assetsin	Computer
		Development	software	Total
		£	£	£
	COST
	At1 November2022	-	151,697	151,697
	Additions	5,754	-	5,754
	At31October2023	5,754	151,697	157,451
	AMORTISATION
	At1 November2022	-	95,633	95,633
	Chargefortheyear	-	18,234	18,234
	At31October2023	-	113,867	113,867
	NETBOOKVALUE
	At 31October2023	5,754	37,830	43,584
	At 31October2022	-	56,064	56,064

																					Total	Total		29,351,682	1,140,344	(90,841)	30,401,185		16,697,397	16,697,397	805,739	(76,595)	417,426,541		12,974,644	12,654.285
																																			27,305	27,305
																		Fixtures, Assets		fittingsand under	equipmentconstruction	E £		3,364,256 -	869,774 216,756	(18,347) zs	4,215,683 216,756		2,188,270 .		280,011 -	(9,226) .	2,459,055 -		1,756,628 216,756	1,175,986 -
																				Motor	vehicles	©		469,729	53,814	(72,494)	451,049		377,921		36,249	(67,369)	346,801		104,248	91,808
																		Leasehold	propertyand		improvements	£		17,288,379			17,288,379		14,026,868		155,388		14,182,256		3,106,123	3,261,511	Page35
																				Freehold	property £			8,202,013			8,202,013		104,338	334,091			438,429		7,763,584	8,097,675
WILDPLANETTRUST		NOTESTOTHEFINANCIALSTATEMENTS					FORTHEYEARENDED31OCTOBER2023							416. TANGIBLEFIXEDASSETS			GROUP						COSTORVALUATION	At 1November2022	Additions	Disposals	At31October2023	DEPRECIATION	At 1November2022		Chargefortheyear	Ondisposals	At31October2023	NETBOOKVALUE	At 31October2023	At31October2022

																				Total	Total	£			8,246,177	198,547	8,444,724		114,172	337,463	451,635		7,993,089	8,132,005
																																	27,305	27,305
																		Assets	under	construction		£				198,547	198,547						198,547
																			Motor	vehicles		£			16,859								3,653	7.025
																			Freehold	property	£				8,202,013		8,202,013		104,338	334,091	438,429		7,763,584	8,097,675
WILDPLANETTRUST		NOTESTOTHEFINANCIALSTATEMENTS					FORTHEYEARENDED31OCTOBER2023						16. TANGIBLEFIXEDASSETS(CONTINUED)				CHARITY					COSTORVALUATION			At1 November2022	Transfersintragroup	At 31October2023	DEPRECIATION	At1 November2022	Chargefortheyear	At31October2023	NETBOOKVALUE	At31October2023	At31October2022

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER		2023
17.	FIXEDASSETINVESTMENTS
					Listed		Unlisted
					investments	investments		Total
	GROUPANDCHARITY					£	£	£
	COSTORVALUATION
	At 1November2022(aspreviously		stated)		2,259,435		-	2,259,435
	Prioryearadjustment				-		123,929	123,929
	AttNovember2022(asrestated)				2,259,435		123,929	2,383,364
	Additions				941,943		-	941,943
	Disposals				(840,132)		-	(840,132)
	Revaluations				(95,796)		(1,753)	(97,549)
	AT31OCTOBER2023				2,265,450		122,176	2,387,626
	NETBOOKVALUE
	AT31OCTOBER2023				2,265,450		122,176	2,387,626
	AT31OCTOBER2022(ASRESTATED)				2,259,435		123,929	2,383,364
	TheCharity hasa 100%holding		of	itssubsidiary	SouthWestEnvironmentalParksLimited(SWEPL)
	{companynumber00792877,charitynumber300923)whichhasbeenincludedwithintheseconsolidated
	accounts. Itsregisteredoffice	is	the	sameasthe	Charity.SVWWEPLhadan		excessofexpenditureof
	£10,896,409overincomeof£8,259,806resulting				ina deficitof£2,636,603		fortheyear.	SWEPL'snet
	assetsattheyearendwere£5,235,869.
18.	STOCKS
							Group	Group
							2023	2022
							E	E
	Rawmaterialsandconsumables						82,561	136,907
	Finishedgoodsandgoodsforresale						332,373	313,491
							414,934	450,398

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER2023
19.	DEBTORS
		Group	Group	Charity	Charity
		2023	2022	2023	2022
		£	£	£	£
	DUEWITHINONEYEAR
	Tradedebtors	28,939	17,909	10,480	-
	Otherdebtors	52,480	14,029	-	-
	Prepaymentsandaccruedincome	750,572	1,200,990	9,059	12,905
	Taxrecoverable	88,940	50,783	-	-
		920,931	1,283,711	19,539	12,905
20.	CREDITORS:AMOUNTSFALLINGDUE	WITHINONEYEAR
		Group	Group	Charity	Charity
		2023	2022	2023	2022
		£	£	£	£
	Bankloans	622,148	545,455	-	-
	Tradecreditors	616,719	490,661	10,184	6,554
	Othertaxationandsocialsecurity	485,196	275,154	8,091	10,026
	Othercreditors	90,875	50,768	116	684
	Accrualsanddeferredincome	503,757	454,045	7,284	6,043
		2,318,695	1,816,083	25,675	23,307
		ooo		qaqa
				Group	Group
				2023	2022
				£	A
	Deferredincomeat1 November2022			334,770	398,913
	Resourcesdeferredduringtheyear			347,601	334,770
	Amountsreleasedfrompreviousperiods			(334,770)	(398,913)
				347,601	334,770
	Deferredincomerelatestoannualpassadmissionincomerelating		tofuture	periods.

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER2023
22.	STATEMENTOFFUNDS
	STATEMENTOFFUNDS- CURRENTYEAR
		Balanceat	1				Balanceat
		November				Gains/	341October
		2022		Income	Expenditure	(Losses)	2023
			£	£	£	£	£
	UNRESTRICTEDFUNDS
	DESIGNATEDFUNDS
	DigitalTransformation	566,689		-	-	-	566,689
	GENERALFUNDS
	GeneralFunds	16,675,355		11,450,840	(14,017,942)	4,262	14,112,515
	TOTALUNRESTRICTED
	FUNDS	17,242,044		11,450,840	(14,017,942)	4,262	14,679,204
	ENDOWMENTFUNDS
	HerbertWhitley Esqfund	408,293		-	-	-	408,293

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER	2023
22.	STATEMENTOFFUNDS(CONTINUED)
		Balanceat	1				Balanceat
		November				Gains/	31October
		2022		Income	Expenditure	(Losses)	2023
			£	£	£	£	£
	RESTRICTEDFUNDS
	JWWrightFund	1,319		-	-	-	1,319
	EducationCentreFund	3,553		-	-	=	3,553
	EnergySavingTrustBoiler
	Fund	20,410		-	-	-	20,410
	ElephantsofOmoForest
	ReserveFund	155,657		26,368	(53,093)	-	128,932
	SeagrassProjectFund	11,958		12,304	(11,500)	-	12,762
	MCooteOrangutans	2,739		4,000	(618)	-	6,121
	CrayfishFund	2,771		15,000	(15,366)	-	2,405
	VietnamCivetsandPheasants Fund	4,000		-	-	-	4,000
	ERDFRedevelopmentFund	755,746		-	(52,118)	-	703,628
	CrocodileSwampFund	650,000		-	-	-	650,000
	SolarPVArrayFund	2,063		.	(2,063)	-	-
	ForestSchoolsFund	324		-	-	-	324
	Covid-19Grant	12,000		-	(12,000)	-	-
	OtherRestrictedFunds	2,000		-	-	-	2,000
	CareandConservationof
	LargeCats	744,012		-	(12,163)	-	731,849
	SumatranTigers	-		10,000	-	-	10,000
	NQYPenguins	-		44,459	-	-	44,459
		2,368,552		112,131	(158,921)	-	2,321,762
	TOTALOFFUNDS	20,018,889		11,562,971	(14,176,863)	4,262	17,409,259

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED31OCTOBER			2023
22.	STATEMENTOFFUNDS(CONTINUED)
	STATEMENTOFFUNDS- PRIOR			YEAR
		Asrestated
		Balanceat	1					Balanceat
		November				Transfers	Gains/	31October
		2021		Income	Expenditure	infout	(Losses)	2022
			£	£	£	£	£	£
	UNRESTRICTED
	FUNDS
	DESIGNATED
	FUNDS
	Digital
	Transformation	-		-	-	566,689	.	566,689
	GENERALFUNDS
	GeneralFunds	18,645,862		10,982,348	(11,887,811)	(566,689)	(498,355)	16,675,355
	TOTAL
	UNRESTRICTED
	FUNDS	18,645,862		10,982,348	(11,887,811)	-	(498,355)	17,242,044
	ENDOWMENT
	FUNDS
	HerbertWhitley
	Esqfund	408,293		-		-	-	408,293

WILD	PLANETTRUST
NOTESTOTHEFINANCIALSTATEMENTS
FOR	THEYEARENDED	31	OCTOBER	2023
23.	SUMMARYOFFUNDS
	SUMMARYOFFUNDS- CURRENT				YEAR
				Balanceat		1				Balanceat
				November					Gains!	31October
					2022		Income	Expenditure	(Losses)	2023
						£	£	£	£	£
	Designatedfunds				566,689		-	-	-	566,689
	Generalfunds			16,675,355			11,450,840	(14,017,942)	4,262	14,112,515
	Endowmentfunds				408,293		-	-	-	408,293
	Restrictedfunds			2,368,552			112,131	(158,921)	-	2,321,762
				20,018,889			11,562,971	(14,176,863)	4,262	17,409,259
	SUMMARYOFFUNDS- PRIOR			YEAR
			Balanceat							Balanceat
		1	November					Transfers	Gains/	31October
			2021		Income		Expenditure	in/out	(Losses)	2022
			£			£	£	3	£	£
	Designatedfunds		-			-	-	566,689	-	566,689
	Generalfunds		18,645,862	10,982,348			(11,887,811)	(566,689)	(498,355)	16,675,355
	Endowmentfunds		408,293			-	-	-	-	408,293
	Restrictedfunds		1,682,881		798.170		(112,499)	-	-	2,368,552
			20,737,036	11,780,518			(12,000,310)	-	(498,355)	20,018,889
24.	ANALYSISOFNET	ASSETSBETWEENFUNDS
	ANALYSISOFNET	ASSETSBETWEENFUNDS					-CURRENT	YEAR
						Endowment		Restricted	Unrestricted	Total
							funds	funds	funds	funds
							2023	2023	2023	2023
							£	£	£	£
	Tangiblefixedassets						191,660	1,394,353	11,388,631	12,974,644
	Intangiblefixedassets						-	-	43,584	43,584
	Fixed assetinvestments						-	-	2,387,626	2,387,626
	Currentassets						216,633	927,409	4,178,057	5,322,099
	Creditorsduewithin	oneyear					-	-	(2,318,695)	(2,318,695)
	Creditorsdueinmore		thanoneyear				-	-	(999,999)	(999,999)
	TOTAL						408,293	2,321,762	14,679,204	17,409,259
						a
						Page	45

WILD	PLANET	TRUST
NOTESTOTHE		FINANCIAL	STATEMENTS
FOR	THEYEAR	ENDED31	OCTOBER2023
30.	OPERATINGLEASE		COMMITMENTS
	At 31 October2023		theGroupand	theCharityhad	commitmentstomakefuture		minimumlease
	payments	undernon-cancellableoperatingleasesasfollows:
						Group		Group
						2023		2022
							£	£
	Notlater	than 1year				9,912		4,562
	Laterthan	1yearandnotlaterthan§ years				27,240		8,619
						37,152		13,181
	Thefollowingleasepaymentshave			beenrecognised	as	anexpense intheStatementofFinancial
	Activities:
						Group		Group
						2023		2022
							E	£
	Operating	leaserentals				9,466		4,562