## 

|Trustees|||Mr P Gibson<br>MA (Oxon), DMS, MBIM|Mr P Gibson<br>MA (Oxon), DMS, MBIM||
|---|---|---|---|---|---|
||||Dr CS Harcourt BSc,MSc, PhD|||
||||Mr T Deakin MIET|||
||||Mr P Loveluck CBE, BA,JP|||
||||Mr N H Brown BSc|||
||||Mr R Jackson BBACGMA|||
||||Mr H D Roberts FRICS|||
||||Ms SScanlan<br>BA|Hons.||
||||Dr S Miller BSc(Hons)|||
||||Mr A Greenwood<br>MA VetMB CBiol|||
||||FSBDipECZM FRCVS|||
|Secretary|||Mr N LJackson MBE|||
|Charity|number||514108|||
|Company||number|01731129|||
|Principal|address||Flagstaff Gardens|||
||||Old Highway|||
||||Colwyn Bay|||
||||LL28 5UY|||
|Registered||office|Flagstaff Gardens|||
||||Old Highway|||
||||Cotwyn Bay|||
||||LL28 5UY|||
|Auditor|||Sage 8 Company|Business Advisors|Ltd|
||||102Bowen Court|||
||||StAsaph Business|Park||
||||StAsaph|||
||||Denbigh shire|||
||||LL17OJE|||
|Bankers|||HSBC Bank Pic - Colwyn Bay|||
||||7 Conwy Road|||
||||Colwyn Bay|||
||||Conwy|||
||||LL29 7AB|||





## 

|||Page|
|---|---|---|
|Trustees report||1-8|
|Statement ofTrustees|responsibilities||
|Independent<br>auditor's|report||
|Statement offinancial|activities|14|
|Balance sheet||15|
|Statement ofcash flows||17|
|Notes to the financial|statements|18-29|





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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
|||Notes|2021|2021|2021<br>f|2020<br>E|2020|2020<br>E|
|Donations<br>and legacies|||323,027|37|323,064|636,114|388,760|1,024,874|
|Charitable<br>activities|||1,918,904|21,116|1,940,020|961,279|37,040|998,319|
|Other trading<br>activities|||375,764||375,764|186,156||186,156|
|Investments|||61,919||61,919|42,943||42,943|
|Other income|||145,600||145,600|129,165||129,165|
|Total income|||2,825,214|21,153|2,846,367|1,955,657|425,800|2,381,457|
|~i~|||||||||
|Fundraising<br>and|||||||||
|publicity|||27,876||27,876|20,725||20,725|
|Trading costs|||263,783||263,783|154,204||154,204|
||||291,659||291,659|174,929||174,929|
|Charitable<br>activities||8|1,771,344|21,116|1,792,460|1,461,774|37,040|1,498,814|
|Total resources|expended||2,063,003|21,116|2,084,119|1,636,703|37,040|1,673,743|
|Net incoming resources|||||||||
|before transfers|||762,211|37|762,248|318,954|388,760|707,714|
|Gross transfers|||||||||
|between<br>funds|||37,397|(37,397)||19,475|(19,475)||
|Net income/(expenditure)|||||||||
|for the year/|||||||||
|Net movement|in funds||799,608|(37,360)|762,248|338,429|369,285|707,714|
|Fund balances at 1 January|||||||||
|2021|||3,265,463|889,946|4,155,409|2,927,034|520,661|3,447,696|
|Fund balances|at 31||||||||
|December 2021|||4,065,071|852,586|4,917,657|3,265,463|889,946|4,155,409|





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||||||2021||2020||
|---|---|---|---|---|---|---|---|---|
|||||Notes|||||
|Fixed assets|||||||||
|Tangible assets||||13||3,014,130||2,863,073|
|Current assets|||||||||
|Stocks||||14|82,286||66,132||
|Debtors||||16|81,947||189,234||
|Cash at bank and||in|hand||2,122,930||1,518,342||
||||||2,287,163||1,773,708||
|Creditors:|amounts||falling due within||||||
|one year||||17|(199,973)||(234,620)||
|Net current|assets|||||2,087,190||1,539,088|
|Total assets less||current liabilities||||5,101,320||4,402,161|
|Creditors:|amounts||falling due after||||||
|more than|one year|||18||(183,663)||(246,752)|
|Net assets||||||4,917,657||4,155,409|
|Income funds|||||||||
|Restricted|funds|||||852,586||889,946|
|Unrestricted|funds|||||4,065,071||3,265,463|
|||||||4,917,657||4,155,409|





## 

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|||||2021||2020|
|---|---|---|---|---|---|---|
||||Notes|||f|
|Fixed assets|||||||
|Tangible assets|||13||3,014,130|2,863,073|
|Investments|||||2|2|
||||||3,014,132|2,863,075|
|Current assets|||||||
|Stocks|||14|12,127||16,102|
|Debtors|||16|147,741||235,496|
|Cash at bank and|in|hand||2,122,930||1,518,126|
|||||2,282,798||1,769,724|
|Creditors: amounts||falling due within|17||||
|one year||||(195,610)||(230,638)|
|Net current assets|||||2,087,188|1,539,086|
|Total assets less|current liabilities||||5,101,320|4,402,161|
|Creditors: amounts||falling due after|18||||
|more than one year|||||(183,663)|(246,752)|
|Net assets|||||4,917,657|4,155,409|
|Income funds|||||||
|Restricted funds|||||852,586|889,946|
|Unrestricted<br>funds|||||4,065,071|3,265,463|
||||||4,917,657|4,155,409|





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## 

||||||2021||2020|
|---|---|---|---|---|---|---|---|
|||||Notes|f|||
|Cash flows from operating||activities||||||
|Cash generated<br>from operations||||25||869,329|715,720|
|Investing|activities|||||||
|Purchase|oftangible<br>fixed assets||||(311,801)||(1,092,823)|
|Proceeds|on disposal oftangible||fixed|||||
|assets|||||10,000|||
|Investment|income received||||61,919||42,943|
|Net cash used in investing||activities||||(239,882)|(1,049,880)|
|Financing|activities|||||||
|Proceeds|from borrowings||||||271,752|
|Repayment|of borrowings||||(24,859)|||
|Net cash|(used in)/generated||from|||||
|financing|activities|||||(24,859)|271,752|
|Net increase/(decrease)<br>in||cash and||cash||||
|equivalents||||||604,588|(62,408)|
|Cash and|cash equivalents|at beginning||ofyear||1,518,342|1,580,750|
|Cash and|cash equivalents|at end of||year||2,122,930|1,518,342|





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|Land and buildings|4% straight<br>line|
|---|---|
|Building improvements|10%straight<br>line|
|Plant and machinery|15%reducing<br>balance|
|Fixtures, fittings<br>& equipment|10%reducing<br>balance|
|Motor vehicles|25% reducing<br>balance|
|Silk Road Project|4% straight<br>line|
|New toilet block|4% straight<br>line|





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||||Operation|Operation|
|---|---|---|---|---|
||||ofZoo|ofZoo|
||||2021|2020|
|Sales within charitable||activities|1,940,020|998,319|
|Analysis|by fund||||
|Unrestricted<br>funds|||1,918,904|961,279|
|Restricted|funds||21,116|37,040|
||||1,940,020|998,319|



## 

||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||2021|2020|
|Non-charitable|trading|activities|369,597|175,476|
|Grants received|||6,167|10,680|
|Other trading|activities||375,764|186,156|





## 

## 

|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||2021f|2020f|
|Rental|income|61,802|40,689|
|Interest|receivable|117|2,254|
|||61,919|42,943|



||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||2021f|2020f|
|F ndr<br>i in|nd|ublici|||
|Seeking donations,||grants and legacies|27,876|20,725|
|~r~|||||
|Other trading|activities||168,000|80,504|
|Staff costs|||94,033|72,400|
|Support costs|||1,750|1,300|
|Trading costs|||263,783|154,204|
||||291,659|174,929|



|||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|
|||||funds|funds|
|||||2021f|2020f|
|Net gain|on disposal oftangible||fixed assets|5,640||
|Insurance|claim|||836|42,484|
|Gift Aid receivable||on admissions||139,124|86,681|
|||||145,600|129,165|





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||||Direct|Direct|
|---|---|---|---|---|
||||Charitable|Charitable|
||||Expenditure<br>Expenditure||
||||2021|2020|
||||E||
|Staff costs|||880,526|793,252|
|Depreciation<br>and impairment|||156,384|107,753|
|Feed and|bedding||119,152|106,577|
|Rates and water|||35,334|34,291|
|Light and|heat||88,264|70,397|
|Veterinary|fees||47,687|36,934|
|Property|maintenance||130,334|87,035|
|Gardens|||46,381|11,950|
|Donations|Re: In situ|conservation|6,167|11,351|
||||1,510,229|1,259,540|
|Share of|support costs (see note 9)||276,231|233,274|
|Share of|governance|costs (see note 9)|6,000|6,000|
||||1,792,460|1,498,814|
|Analysis|by fund||||
|Unrestricted<br>funds|||1,771,344|1,461,774|
|Restricted|funds||21,116|37,040|
||||1,792,460|1,498,814|





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|Support|costs||||||||
|---|---|---|---|---|---|---|---|---|
||||Support|Governance|2021|Support|Governance|2020|
||||Costs|Coats||costs|costs||
|||||E||F|f||
|Telephone|||10,677||10,677|9,577||9,577|
|Insurance|||55,484||55,484|55,963||55,963|
|Printing,<br>postage and|||||||||
|stationery|||20,661||20,661|15,116||15,116|
|Motor and|travel||12,789||12,789|8,772||8,772|
|Sundry expenses|||11,745||11,745|9,770||9,770|
|Bank charges, bank|||||||||
|interest and credit card|||||||||
|fees|||39,820||39,820|23,245||23,245|
|Legal and|professional||14,584||14,584|10,236||10,236|
|Subscriptions|||16,733||16,733|16,077||16,077|
|Audit, accountancy||and|||||||
|payroll|||19,312||19,312|22,600||22,600|
|Irrecoverable<br>VAT|||74,426||74,426|61,918||61,918|
|Audit fees||||7,750|7,750||7,300|7,300|
||||276,231|7,750|283,981|233,274|7,300|240,574|
|Analysed|between||||||||
|Trading||||1,750|1,750||1,300|1,300|
|Charitable|activities||276,231|6,000|282,231|233,274|6,000|239,274|
||||276,231|7,750|283,981|233,274|7,300|240,574|



## 

## 

|The average|monthly|number ofemployees|during the year was:|||
|---|---|---|---|---|---|
|||||2021|2020|
|||||Number|Number|
|Administration||||8|8|
|Keepers||||17|17|
|Maintenance|and gardens|||11|12|
|Seasonal workers||||13|12|
|Total||||49|49|





## 

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|11|Employees|||||(Continued)|
|---|---|---|---|---|---|---|
||Employment<br>costs||||2021f|2020|
||Wages and salaries||||974,559|865,652|
||There were no employees|whose annual|remuneration|was more than f60,000.|||



|13|Tangible fixed assets||||||
|---|---|---|---|---|---|---|
||||Land and|Plant and|Motor|Total|
||||buildingsf|machineryf|vehiclesf||
||Cost||||||
||At 1 January 2021||4,278,848|317,431|59,196|4,655,475|
||Additions||247,208|40,130|24,463|311,801|
||Disposals||||(33,681)|(33,681)|
||At 31 December 2021||4,526,056|357,561|49,978|4,933,595|
||Depreciation<br>and impairment||||||
||At 1 January 2021||1,523,863|219,697|48,842|1,792,402|
||Depreciation<br>charged|in the year|138,043|15,752|2,589|156,384|
||Eliminated<br>in respect ofdisposals||||(29,321)|(29,321)|
||At 31 December 2021||1,661,906|235,449|22,110|1,919,465|
||Carrying amount||||||
||At 31 December 2021||2,864,150|122,112|27,868|3,014,130|
||At 31 December 2020||2,754,985|97,734|10,354|2,863,073|



|14|Stocks||||2021|2021|2020|2020|
|---|---|---|---|---|---|---|---|---|
||||||Consolidatedf|Parentf|Consolidatedf|Parent|
||Consumables|and|Finished|Goods|82,286|12,127|66,132|16,102|
||||||82,286|12,127|66,132|16,102|





## 

## 

|15|Loans|and overdrafts|||
|---|---|---|---|---|
||||2021|2020|
||||E||
||Other loans||246,893|271,752|
||Payable|within one year|63,230|25,000|
||Payable|aRer one year|183,663|246,752|



|16|Debtors|||||Consolidated|Parent|Consolidated|Parent|
|---|---|---|---|---|---|---|---|---|---|
|||||||2021|2021|2020|2020|
|||||||E||||
||Amounts<br>falling due||within|one year:||||||
||Trade debtors|||||6,778|6,778|2,131|2,131|
||Amounts<br>due from subsidiary|||undertakings|||65,795||46,261|
||Other debtors|||||15,721|15,720|144,337|144,338|
||Prepayments|and accrued income||||59,448|59,448|42,765|42,765|
|||||||81,947|147,741|189,233|235,495|
|17|Creditors: amounts||falling due within||one|||||
||year|||||||||
|||||||Consolidated|Parent|Consolidated|Parent|
|||||||2021|2021|2020|2020|
||Loans and overdrafts||||15|63,230|63,230|25,000|25,000|
||Other taxation|and social security||||39,102|36,796|87,860|85,988|
||Trade creditors|||||35,616|35,616|41,752|41,752|
||Other creditors|||||54,125|52,068|72,508|70,398|
||Accruals and deferred||income|||7,900|7,900|7,500|7,500|
|||||||199,973|195,610|234,620|230,638|





## 

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|Creditors: amounts<br>falling due after more th|an one year||
|---|---|---|
||2021|2020f|
|Borrowings|183,663|246,752|



## 

|20|Capital commitments|||||2021|2020|
|---|---|---|---|---|---|---|---|
||At 31 December 2021 the National<br>Zoological Society ofNfales had||||capital|||
||commitments<br>as follows:|||||||
||Contracted<br>for but not provided<br>in the financial statements:|||||||
||Acquisition<br>of property,<br>plant and equipment|||||460,338|216,500|
|21|Analysis ofnet assets|between funds||||||
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||funds|funds||funds|funds||
|||2021|2021|2021|2020|2020|2020|
||||||f|||
||Fund balances at 31|||||||
||December 2021 are|||||||
||represented<br>by:|||||||
||Tangible assets|2,161,544|852,586|3,014,130|1,973,127|889,946|2,863,073|
||Current assets/|||||||
||(liabilities)|2,087,190||2,087,190|1,539,088||1,539,088|
||Long term liabilities|(183,663)||(183,663)|(246,752)||(246,752)|
|||4,065,071|852,586|4,917,657|3,265,463|889,946|4,155,409|



## 




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|Analy|sis<br>ofchanges<br>in net funds||||
|---|---|---|---|---|
|||At 1 January|Cash flows|At 31December|
|||2021||2021|
|Cash|at bank and in hand|1,518,342|604,588|2,122,930|
|Loans|falling due within one year|(25,000)|(38,230)|(63,230)|
|Loans|falling due after more than one year|(246,752)|63,089|(183,663)|
|||1,246,590|629,447|1,876,037|



## 

|25|Cash generated<br>from operations|||2021|2020f|
|---|---|---|---|---|---|
||Surplus for the year|||762,248|707,714|
||Adjustments<br>for:|||||
||investment<br>income recognised<br>in statement<br>Gain on disposal oftangible<br>fixed assets|offinancial|activities|(61,919)<br>(5,640)|(42,943)|
||Depreciation<br>and impairment<br>oftangible fixed assets|||156,384|107,753|
||Movements<br>in working<br>capital:|||||
||(Increase)<br>in stocks<br>Decrease/(increase)<br>in debtors<br>(Decrease)/increase<br>in creditors|||(16,154)<br>107,287<br>(72,877)|(13,246)<br>(105,776)<br>62,218|
||Cash generated<br>from operations|||869,329|715,720|