# |CONTENTS|||PAGE| |---|---|---|---| |Administration,|Officers|and Advisors|| |Report ofthe|Trustees||| |Statement
of|Trustees'
Responsibilities||18| |Independent|Auditors
Report to the Members||19| |Consolidated|Statement|of Financial Activities|22| |Consolidated|Group and|Company
Balance Sheet|23| |Consolidated|Statement|of Cashflows|24| |Accounting
Policies|||25| |Notes to the|Accounts||30| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Downturn|in the|in the|in the|UK|UK|and|and|/|~|Visitor number
reduction|Visitor number
reduction|Visitor number
reduction||||||~|Ensure as many costs as possible can be flexed with|Ensure as many costs as possible can be flexed with| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |or
global||||economy|||||~|Loss of revenue|||||||||visitor numbers|| |adversely|affecting||||the UK|||||Lack offinancing|facilities|||||||~|Engage with a strong targeted
madreting
campaign|| |tourist'and||leisure|||industry||||~|Unable to Invest In the Zoo sdevelopment||||||||~|Exploit the drive time markets|| |||||||||||programme||||||||~|Keep the Zoo exhibits refreshed|| ||||||||||~|Unable to maintain|the current Zoo||||site|||~|Provide "Value added'
for the ticket price|| ||||||||||~|Unable to maintain|animal||collection|||||||| ||||||||||e|Lose core staff||||||||||| |The Zoo|does||not||retain|||its|~|Zoo closure
is enforced||||||||~|Maintain
required
standards
as dictated
by the Zoo|| |Zoolicence|||||||||||||||||||I icensing Act|| |||||||||||||||||||~|Carryout
regular desktop compliance
reviews|| ||||||||||||||||||||Carr out re ulsrtrainin|| |There are||insuflioent|||||cash||~|The Zoo could
be declared||||bankrupt||by||~|Maintain
an adequate set level ofworking
capital.|| |funds
available
tlow
the
Zoo's|||||tc
cash
business|||||unpaid
creditors||||||||~|Cash reserves forecasts are set aside to enable cash
flow management.|| |plan||||||||||||||||||~|Carryout
regular cash forecasting
ofavailable
cash|to| ||||||||||||||||||||determine
ade uate levels.|| |Cash|covenants||||||are||~|Reputational
damage||with|funders|||||~|Regular reviews
ofcovenants
carried out and reported|| |breached|||||||||~|Not able to deliver the Zoo
plan
impacting
negatively||||Development
on
viritor||||~|to Board snd Committee
Regular
reviews
of cash
forecasting
reported
Committee|to| |||||||||||revenue||||||||~|Regular Debt reviews carried out|| |||||||||||||||||||~|Profit
rotection
lan monitored|| |Breach of||Health|||&|Safety|||~|The Zoo licence|is|revoked||by the|Local|||~|Contract
with
a
'Cntical"
partner
to
provide|| |statutory|regulations|||||||||Authority|||||||||compliance
assurance|| ||||||||||*|Investigation
snd|prosecution|||by Health|||&|~|Ensure
adequate
H&S policies
in place
which|are| |||||||||||Safety Executive|||||||||implemented|| |||||||||||The
Zoo
incurs|rriminal|||charges||snd||~|Regular and appropriate
H&S training
for staff|| |||||||||||financial
enalties||||||||||| |IT
infrasiructure||||||is||not|~|There is a breakdown||of IT equipment||||due||~|Ensure
sound
and
capable
IT
infrastructure
and|| |adequate
business|to
support
operation||||||the||~
~|to
age
and
/
cr
equipment
Breach of ITsecurity
or loss ofdata
Loss ofrevenue||inadequacy
of
the
of the data held and
/||||||~
~
~|.sUpport
Utilise
in-house
and outsourced
solutions
for growth
snd delivery
Long term planning
to replace
/ upgrade
solutions
Take
timely
and
regular
system
back-ups
/
replications
appropriate
to the data and operation|| ||||||||||~|Reputational
damage||||||||~|Policy for data storage which
Is adhered
to including|| ||||||||||||||||||||an "off-site" option.|| |||||||||||||||||||~|Frequent
"patching'
with "provider Issued" patching|to| ||||||||||||||||||||guard against unauthorised
access|| |||||||||||||||||||~|Develop
'resilience"
into
the
system
to
ensure|| ||||||||||||||||||||business
continuity.|| |||||||||||||||||||~|Carryout
annual
scoping exermses
to ensure
current|| ||||||||||||||||||||IT infrask ucture is ade uate|| |Board Members||||and Exec|||||~|Decisions
made|which||are|not|thought|||~|Review Board skill sets annually
to ensure|| |(Strategic||Team)|||will||not|||through
with high|quality||rigor damage|||the|||appropriateness
and fit to strategic objectives|| |have sufficient
experience
to
organisation's|||skill or
manage
affairs.||||the|||organisation's
reputation.||sustainsbility||||and||~
~
~|Carryout
regular Board training
in key strategic areas
Ensure regular governance
updates
Ensure
Strategic
team
have
at
least
an
annual|| ||||||||||||||||||||strategy day to review and develop strategic plans|and| ||||||||||||||||||||direction|| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|(Incorporating|Consolidated|Income and Expenditure|Income and Expenditure|| |---|---|---|---|---|---|---|---| |Account) for the year ended 31December 2021|||||||| ||||2021||||2020| ||Notes|Unrestricted|Restricted|Endowment||Total|Total| |INCOMING
RESOURCES|||||||| |FROM GENERATED FLINDS|||||||| |Vol un ta ry|||||||| |Donations
& Gifts|2|323,230||||323,230|449,439| |CHARITABLE ACTIVITIES|||||||| |Life Science, Education
and
Conservation
Welfare|3|6,872,663|11,319|||6,883,982|6,443,566| |Activities
For Generating
Funds|||||||| |Retail &.Catering|4|3,118,369||||3,118,369|2,624,400| |Government
Business|||||||| |Support Grants||190,325||||190,325|403,953| |Interest Received||7,020||||7,020|5,525| |TOTAL INCOMING
RESOURCES||10,511,607|11,319|||10,522,926|9,926,883| |RESOURCES EXPENDED|||||||| |COST OF GENERATING
FUNDS|||||||| |Retail &Catering|4/5|(1,928,853)||||(1,928,853)|(1,714,500)| |CHARITABLE ACTIVITY|||||||| |Life science, Education
and
Conservation
Welfare|s|(8,7z4,60s)|(10z,463)|||(8,827,068)|(7,840,731)| |GOVERNANCE
COSTS||(52,425)||||(52,425)|(42,215)| |CORPORATION
TAX|||||||(39,727)| |TOTAL RESOURCES EXPENDED||(10,705,883l|(102,463)|||(10,808,346)|(9,637,173)| |NET (OUTGOING)/INCOMING
RESOURCES||(194,276)|(91,144)|||(285,420)|289,710| |OTHER RECOGNISED GAINS|||||||| |Actuarial
gain / (loss) on
revaluation
of pension
liability||34,000||||34,000|l60,000)| |Gain on revaluation
offixed|||||||| |assets|||||||| |NET MOVEMENT
IN FUNDS||3,079,342|(91,144)|||2,988,198|229,710| |FUND BALANCES BROUGHT
FORWARD AT 1JANUARY|18/19|20,599,842|2,817,006|100,000||23,516,848|23,287,138| |FUND BALANCES CARRIED|18/19|23,679,184|2,725,862|100,000||26,505,046|23,516,848| |FORWARD AT 1JANUARY|||||||| ## ## |s at 51December 20|2|1|||||| |---|---|---|---|---|---|---|---| |||||Group||Company|| ||||Notes|2021|2020|2021|2020| |FIXED ASSETS|||||||| |Intangible
Assets||||25,159|80,652|25,159|80,652| |Tangible Assets|||12|33,979,207|27,530,539|33,979,207|27,530,539| |Investments|||13|||72,500|72,500| |||||34,004,366|27,611,191|34,076,866|27,683,691| |CURRENT ASSETS|||||||| |Stock".|||14|134,883|125,549||| |Debtors|||15|316,597|995,904|408,091|1,243,463| |Cash at Bank & In||Hand||4,894,097|6,733,046|4,191,942|5,605,864| |||||5,345,577|7,854,499|4,600,033|6,849,327| |CREDITORS: Amounts|falling due||16||||| |within one year||||(1,946,850)|(2,192,142)|(1,727,930)|(1,713,594)| |NET CURRENT ASSETS||||3,398,727|5,662,357|2,872,103|5,135,733| |TOTAL A55ETS LESSCURRENT|||||||| |LIABILITIES||||37,403,093|33,273,548|36,948,969|32,819,424| |CRFDITORs
Amounts|falling rku||17|(10,898,047)|(9,756,700)|(10,898,047)|(9,756,700)| |after more than one year|||||||| |NET ASSETS||||26,505,046|23,516,848|26,050,922|23,052,724| |FUNDS|||||||| |Endowment
Fund||||100,000|100,000|100,000|100,000| |Restricted
Funds|||18|2,725,862|2,817,006|2,725,862|2,817,006| |UNRESTRICTED|FUNDS||||||| |Designated|||18|17,441,536|17,S43,478|17,44L536|17,543,478| |other|||18|1,204,124|1,204,124|750,000|750„000| |Revaluation||Rcscrvc|18|5,033,524|1,852,240|5,033,524|1,852,240| ||||19|26.505.046|23.516,848|26,050.922|23,062,724| ## ||||||Notes|2020|2020| |---|---|---|---|---|---|---|---| |CASH
FLOWS FROM OPERATING|ACTIVITIES||||||| |NET CASH PROVIDED BYOPERATING ACTIVITIES|||||22|1,422,798|1,768,189| |CASH FLOWS FROM INVESTING|ACTIVITIES||||||| |Cash paid to acquire intangible|and tangible|fixed assets||||(4,364,045)|(605,726)| |||||||(4,364,045)|(605,726l| |CASH FLOWS FROM FINANCING|ACTIVD IES||||||| |Net cash inflows from new bank borrowings||||||4,300,000|3,000,000| |Repayments
of bank borrowings|and repayment||of principal|||(3,197,702)|(140,416)| |amounts offinance leases and|capital creditors||||||| |NET CASH PROVIDED BY/(USED|IN) FINANCING||ACTIVITIES|||1,102,298|2,859,584| ||||||22|(1,838,949)|4,022,047| |Change
in cash and cash equivalents
in the||reporting||period|||| |CASH AND CASH EQUIVALENTS|AT THE END|OF|1'HE|REPORTING|22|4,894,097|6,733,046| |PERIOD|||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Account) for the year ending 31D|ecember 2020|||| |---|---|---|---|---| |||2020||| ||Unrestricted|Restricted|Endowment|Total| |INCOMING
RESOURCES||||f| |FROM GENERATED FUNDS||||| |Volunt ary||||| |Donations
gr Gifts|449,439|||449,439| |CHARITABLE ACTIVITIES||||| |Life Science, Education
and Conservation
Welfare|6,443,066|500||6,443,566| |Activities
For Generating
Funds||||| |Retail & Catering|2,624,400|||2,624,400| |Government
Business Support Grants|403,953|||403,953| |Investment
Income|5,525|||5,525| |TOTAL INCOMING
RESOURCES|9,926,383|500||9,926,883| |RESOURCES EXPENDED||||| |COST OF GENERATING
FUNDS||||| |Retail 8 Catering|(1,714,500)|||(1,714,500)| |CHARITABLE ACTIVITY||||| |Life Science, Education
and Conservation
Welfare|(7,708,207)|(132,524)||(7,840,731)| |GOVERNANCE
COSTS|(42,215)|||(42,215)| |CORPORATION
TAX|(39,727)|||(39,727)| |TOTAL RESOURCES EXPENDED|(9,504,649)|(132,524)||(9,637,173)| |NET INCOMING/(OUTGOING)||||| |RESOURCES|421,734|(132,524)||289,710| |Other recognised
gains and losses||||| |Actuarial
loss on
revaluation
of pension
liability|(60,000)|||(60,000)| |NET MOVEMENT
IN FUNDS|361)734|(132,024)||229,710| |FUND BALANCES BROUGHT FORWARD AT|20,238,108|2,949,030|100,000|23,287,138| |1JANUARY||||| |FUND BALANCES CARRIED
FORWARD AT31DECEMBER|20,599,842|2,817,006|100,000|23,516,848| |Notes tothe Accounts|Notes tothe Accounts|Notes tothe Accounts||(continued)|(continued)|||||| |---|---|---|---|---|---|---|---|---|---|---| |2.
DONATIONS|||AND LEGACIES|||||||| ||||||||2021||2020|| ||||||||E||f|| |Donations
S.Gifts||||||||||| ||||||||300,545||372,095|| |Legacies||||||||22,685||77,343| ||||||||323,230||449,439|| |3.
CHARITABLE|||ACTIVITIES|||||||| |Life Science,|Education|||and|Conservation|Welfare||||| ||||||||2021||2020|| |Unrestricted|Income||||||f||E|| |Gate Admissions||and||Donations|||5,660,257||5,204,575|| |Gift Aid||||||||426,501||582,508| |Membership|and|adoptions||||||600,548||471,011| |Educational|visits|||||||300||7,338| |Otherlncome||||||||185,057||177,633| ||||||||6,872,663||6,443,066|| |Restricted
Income||||||||||| |Research and Conservation|||||Grants|||11,319||500| ||||||||6,883,982||6,443,566|| ## |||||||2021|2020| |---|---|---|---|---|---|---|---| |||||||f|f| |Turnover||||||3,168,369|2,670,985| |Cost ofSales||||||(1,730,043)|(1,500,378)| |Gloss Profit||||||1,438,326|1,170,607| |Administrative||Expenses||||(539,954)|(492,162)| |Corporation|Tax||||||(39,727)| |Net Profit||||||898,372|638,718| |Reconciliation||to SOFA|||||| |Cost ofsales||||||1,730,043|1,500,378| |Administrative||Expenses||||539,954|492,162| |||||||2,269,997|1,992,540| |Less rent payable to parent||||||(323,544)|(262,440)| |Less auditors||renurneration|analysed|as governance|costs|(17,600)|(15,600)| |Less other costs recharged|||||||| |||||||1,928,853|1,714,500| ## ## ||||Life Science,||| |---|---|---|---|---|---| |||Retail &|education
and||| |||Catering|conservation|2021|2020| |||Costs|welfare costs|Tota I Costs|Total Costs| |COSTS DIRECTLY ALLOCATED TO|||||| |ACTIVITIES|||||| |Life Science|||503,838|503,838|438,158| |Building Expenses|||1,823,805|1,823,805|1,514,860| |Retail &Catering||1,730,043||1,730,043|1,500,378| |Advertising
&|Publicity||690,690|690,690|639,379| |Legal &Professional||6,400|184,884|191,284|101,403| |||1,736,443|3,203,217|4,939,660|4,194,177| |SUPPORT COSTS ALLOCATED TO|||||| |ACTIVITIES|||||| |Staff Costs||173,316|2,546,540|2,719,856|2,841,030| |Office Expenses||19,094|785,632|804,726|820,747| |In ecoverable|Vat||713,032|713,032|255,615| |Depreciation|& amortisation||1,210,488|1,210,488|1,138,144| |Finance Costs|||368,159|368,159|305,518| |||192,410|5,623,851|5,816,261|5,361,054| |2021Totals||1,928,853|8,827,068|10,755,921|9,555,231| |2020 Totals||1,714,500|7,840,731|9,555,231|| |Notes tothe Accounts (continued)|Notes tothe Accounts (continued)||| |---|---|---|---| |6.
NET INCOIYIE|||| |||2021|2020| |||f|f| |Net income
is stated after charging:|||| |Operating
lease rentals|||| |- plant and machinery||45,936|48,538| |Auditors'
remuneration|||| |-for audit services||47,000|41,700| |-for non-audit
services -tax advice||11,250|| |Depreciation
of tangible
fixed assets|||| |-leased assets||14,351|14,351| |-awned assets||1,135,537|1,115,190| |Amortisation
ofintangible|assets|60,600|69,878| |Cost ofsteel& recognised|as an expense|539,961|418,661| |7.
INTEREST EXPENDITURE|||| |||2021|2020| |interest
on bank loans and overdrafts||319,772|236,609| |Other bank, interest and|finance lease charges|43,387|61,910| |Pension net interest expense (note 25)||5,000|7,000| |||368,159|305,518| |otes to|the Accounts (continued)|the Accounts (continued)| |---|---|---| |8.|TAXATION|| |Current|tax:|| |UK corporation||tax on profits of period| |2021|2020| |---|---| |E|E| |The charity
is exempt from tax on income|and gains falling within|section 505 ofthe Taxes Act 1988or|section 505 ofthe Taxes Act 1988or| |---|---|---|---| |section 252 ofthe Taxation of Chargeable|Gains Act 1992to the|extent that these are|applied to its| |charitable
objects.|||| |Profit on ordinary
activities of
Zoo Park (Twycross)
Ltd||898,372|678,455| |Tax at 19%(2019:19%)on profit||170,691|128,906| |Exempt under gift aid||(170,691)|(89,179)| |Corporation
Tax|||39,727| ## |Group staff costs:|2021|2020| |---|---|---| ||E|E| |Wages and salaries|2,360,276|2,721,988| |Social security costs|180,812|198,712| |Pension costs|101,554|103,475| ||2,642,642|3,024,175| |Higher
paid employees||| |Salary Range|2021|2020| |E150,000 - E159,999||| |E140,999 —E150,000||| |E130,000 - E139,999||| |E120,000 - f129,999||| |E110,000 - f119,999||| |E100,000 - E109,000||| |E90,000- E99,999||| |||||||2021||2020|| |---|---|---|---|---|---|---|---|---|---| |,|Average
on head|monthly
number
count including||ofemployees,
directors:-|based|No.||No.|| ||Education||||||6||9| ||Resources||||||14||20| ||Visitor services||||||33||34| ||Retail||||||16||17| ||Keepers||||||51||54| ||Vets||||||3||3| ||||||||123||137| ## ## ## ||IT|| |---|---|---| ||Software|Total| ||f|f.| |Cost||| |1st January 2021|227,203|227,203| |Additions|5,107|5,107| |Disposals|(109,608)|(109,608)| |31st December 2021|122,702|122,702| |Amortisation||| |1stJanuary 2021|146,551|146,551| |Chargefor the year|60,600|60,600| |Disposals|(109,608)|(109,608)| |31st December 2021|97,543|97,543| |Net Book Value||| |31st December 2021|25,159|25,159| |31st December 2020|80,652|80,652| |||toN|||||to0|||M
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IU| ## ## ## ## |||||||Group||Company|| |---|---|---|---|---|---|---|---|---|---| ||||||2021||2020|2021|2020| ||||||E||E||f| |Amounts
owed||by subsidiary||||||203,474|689,569| |Trade debtors||||||4,412|21,381|4,412|21,381| |Other Debtors|||||115,828||828,590|3,848|386,580| |Prepayments|&|Accrued Income|||196,357||145,933|196,357|145,933| ||||||316,597||995,904|408,091|1,243,463| |ncluded
within|other||debtors|are VAT receivables||of f19k (2020:f69k).|||| |16. CREDITORS:|||Amounts|falling due in less||than one year|||| |||||||Group||Company|| |||||||2021|2020|2021|2020| |||||||f|E|f|E| |CBILLoan|||||||300,000||300,000| |Bank Loans||||||280,979||280,979|| |Finance Leases||||||27,976|69,566|27,976|69,566| |Trade Creditors||||||354,286|573,051|262,598|306,337| |Other Taxation||& Social Security||||43,409|72,250|43,409|32,523| |Accruals & Deferred|||Income||1,118,382||1,059,005|991,150|886,898| |Capital creditor||||||121,818|118,270|121,818|118,270| ||||||1,946,850||2,192,142|1,727,930|1,713,594| ## ## ## |18. FUNDS|18. FUNDS|||||||| |---|---|---|---|---|---|---|---|---| |ENDOWMENT||FUND||||||| |1st January|2021||and 31st December 2021|||||100,000| |UNRESTRICTED||FUNDS||||||| ||||||Group||Company|| ||||||2021|2020|2021|2020| ||||||E|f||f| |Designated|Funds|||||||| |1stJanuary|||||17,543,478|17,123,410|17,543,478|17,123,410| |Transfer to|Designated|||funds from||||| |Other Unrestricted|||Funds||(101,942)|420,068|(101,942)|420,068| |31st December|||||17,441,536|17,543,478|17,441,536|17,543,478| |Fixed Assets|||||16,074,436|' 16,176,378|16,074,436|16,176,378| |Conservation|Welfare||||1,367,100|1,367,100|1,367,100|1,367,100| ||||||17,441,536|17,543,478|17,441,536|17,543,478| ## ## ## |Revaluation
Reserve|Revaluation
Reserve|||Group||Company|| |---|---|---|---|---|---|---|---| |||||2021|2020|2021|2020| |||||E|E|E|F| |1stJanuary||||1,852,240|1,910,574|1,852,240|1,910,574| |Revaluation
during|the year|||3,239,618||3,239,618|| |Annual
Transfer from|||||||| |Revaluation|||||||| |Reserve to Other|Unrestricted|||(58,334)|(58,334)|(58,334)|(58,334)| |Funds|||||||| |31st December||||5,033,524|1,852,240|5,033,524|1,852,240| |Other Unrestricted||Funds|||||| |||||Group||Company|| |||||2021|2020|2021|2020| |||||E||E|E| |1stJanuary||||1,204,124|1,204,124|750,000|750,000| |Net surplus
for the||year||(194,276)|421,734|(194,276)|421,734| |Actuarial
Gain / (Loss) on
revaluation
of pension
liability||||34,000|(60,000)|34,000|(60,000)| |Transfer from Revaluation
Reserve||||58,334|58,334|58,334|58,334| |Transfer from / (to)
Funds - Fixed Assets||Designated||101,942|(420,068)|101,942|(420,068)| |31st December||||1,204,124|1,204,124|750,000|750,000| |Total unrestricted|funds|||23,679,184|20,599,842|23,225,061|20,145,718| |RESTRICTED FUNDS|||||||| |||||Group||Company|| |||||2021|2020|2021|2020| |||||E|E|E|E| |1stJanuary||||2,817,006|2,949,030|2,817,006|2,949,030| |Income
in the year||||11,319|500|11,319|500| |Expended
in the year||||(102,463)|(132,524)|(102,463)|(132,524)| |31st December||||2,725,862|2,817,006|2,725,862|2,817,006| ## ## |Note 18(Continued j|Note 18(Continued j|Note 18(Continued j|Note 18(Continued j|||||| |---|---|---|---|---|---|---|---|---| ||||||1st|||31st| ||||||January|||December| ||||||2021|Income|Expenditure|2021| |Himalaya|||||2,275,000||75,000|2,200,000| |Changing|Places Grant||||53,205||2,193|51,012| |LLEP SME|Growth||Fund||488,301||13,951|474,350| |International||Zoo|Management|Project||11319|11,319|| |Other||||||||500| ||||||2,817,006|11,319|102,463|2,725,862| ## ## ## |otes to the Accounts (c|ontinued)|||||| |---|---|---|---|---|---|---| |19. RECONCILIATION|OF FUNDS|||||| ||||Group||Company|| ||||2021|2020|2021|2020| ||||E|f|E|E| |(Deficit)/Surplus
for the|year||(285,420)|289,710|(285,420)|289,710| |Actuarial
gains/(losses)
pension
liability|on revaluation|of|34,000|(60,000)|34,000|(60,000)| |Gains on revaluation
of|fixed assets||3,239,618||3,239,618|| |Opening
funds|||23,516,848|23,287,138|23,062,724|22,833,014| |Closing funds|||26,505,046|23,516,848|26,050,923|23,062,724| |20. ANALYSIS OF NET ASSETS BETWEEN|||FUNDS|||| |||||Unrestricted|Restricted|Endowment| |||||Funds|funds|fund| |Intangible
fixed assets|(note 11)|||25,159||| |Tangible fixed assets (note 12)||||31;153,345|2,725,862|100,000| |Cash at banl& and in hand||||4,894,097||| |Other net current assets/(liabilities)||||(1,495,370)||| |Long term liabilities (note 17)||||(10,898,047)||| |||||23,679,184|2,725,862|100,000| ## |21. GUARANTEES AND|21. GUARANTEES AND|OTHER FINANCIAL COM|OTHER FINANCIAL COM|MITMENTS|||| |---|---|---|---|---|---|---|---| |There were no guarantees||or financial commitments||at 31December 2021|(2020:|Enil)|| |22. CASHFLOW|||||||| |RECONCILIATION
OF NET||INCOME|TO NET CASHFLOyy FROM OPERATING||ACTIVITIES||| |||||||2021|2020| |||||||E|E| |Net (outgoing)/incoming||resources||||(285,420)|289,710| |Depreciation|gr amortisation|||||1,210,488|1,199,419| |Amortisatlon|of loan arrangement||fees|||10,985|28,765| |Movement|in stocks|||||(9,334)|(28,453)| |Movement|in debtors|||||679,307|(6,808)| |Movement|in creditors|||||(183,228)|285,556| |||||||1,422,798|1,768,189| |Analysis
of Cash and Cash||Equivale'nts|||||| ||||||||31| |||||1January|||December| |||||2021||Cash flows|2021| |Cash at bank and in hand||||6,733,046||(1,838,949)|4,894,097| ## ## |||2021|2020| |---|---|---|---| |Zoo Park profit|gift aided to parent|898,372|638,718| |Intercompany|rent and other recharges|323,544|262,440| ## ## ## ## ##