2021-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to10
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	12to 15
Statement of Financial	Activities	16to 17
Balance Sheet		18
Cash Flow Statement		19
Notes to the Financial	Statements	20 to 32

Trustees			Mr D Woolcock
			Mrs A Hales
			Mr N Reynolds
			Ms C Senni
			Mr RVonk
			Mr S Martin
			Mr J Davenport
Principal	Office		Glanmor House
			Hayle
			Cornwall
			TR27 4HB
Charity	Registration	Number	800944
Bankers			HSBC pic
			250 High Street
			Exeter
			Devon
			EX4 3PZ
Auditor			PKF Francis Cl

					Unrestricted	Restricted	Total
				Note	fundsf	fundsf	2021
Income and Endowments			from:
Donations and legacies					1,370,628	117,522	1,488,150
Other trading activities					35,956		35,956
Investment income					117		117
Total Income					1,406,701	117,522	1,524,223
Expenditure on:
Raising funds					(44,667)		(44,667)
Charitable activities					(380,600)	(83,909)	(464,509)
Total Expenditure					(425,267)	(83,909)	(509,176)
Net income					981,434	33,613	1,015,047
Gross transfers between		funds			4,443	(4,443)
Net movement in funds					985,877	29,170	1,015,047
Reconciliation of	funds
Total funds brought	forward				153,257	30,980	184,237
Total funds carried	forward			21	1,139,134	60,150	1,199,284

Analysis ofth	e com	parative y	ear ende	d 31 March 2	020
				Unrestricted	Restricted	Total
				funds	funds	2020
				f	f
Income and Endowments		from:
Donations and legacies				398,563	88,954	487,517
Other trading activities				38,421		38,421
Investment income				105		105
Total Income				437,089	88,954	526,043
Expenditure on:
Raising funds				(49,024)		(49,024)
Charitable activities				(429,612)	(123,643)	(553,255)
Total Expenditure				(478,636)	(123,643)	(602,279)
Net movement in funds				(41,547)	(34,689)	(76,236)
Reconciliation of	funds
Total funds brought	forward			194,804	65,669	260,473
Total funds carried	forward		21	153,257	30,980	184,237

Balance Sheet 31 March 2021
			2021	2020
		Not;e		E
Fixed assets
Tangible assets			4,987	52,618
Current assets
Stocks		15	12,720	24,027
Debtors		16	101,559	1,624
Cash at bank and in hand		17	1,098,618	115,974
			1,212,897 .	141,625
Creditors: Amounts	falling due within one year	18	(18,600)	10,006)
Net current assets			'1,194,297	131,619
Net assets			1,199,284	184,237
Funds ofthe charity:
Restricted income funds
Restricted funds			60,150	30,980
Unrestricted income	funds
Unrestricted funds			1,139,134	153,257
Total funds			1,199,284	184,237

Cash Flow Statement Year Ended 31 March	2021
				2021	2020
			Note
Cash flows from operating activities
Net cash income/(expenditure)				1,015,047	(76,236)
Adjustments to cash flows from non-cash		items
Depreciation				48,531	47,271
Amortisation					667
Investment income				(117)	(105)
				1,063,461	(28,403)
Working capital adjustments
Decrease/(increase) in stocks			15	11,307	(6,253)
(Increase)/decrease in debtors			16	(99,935)	5,804
Increase/(decrease) in creditors			18	8,594	(11,383)
Net cash flows from operating	activities			983,427	(40,235)
Cash flows from investing activities
Interest receivable and similar	income		4	117	105
Purchase oftangible fixed assets			14	(900)	(5,645)
Net cash flows from investing	activities			(783)	(5,540)
Net increase/(decrease) in cash and cash equivalents				982,644	(45,775)
Cash and cash equivalents at	1 April			115,974	161,749
Cash and cash equivalents at	31 March			1,098,618	115,974

3 Income from	o	th	er trading activities
				Unrestricted	Total
				funds	funds
Trading income;
Merchandise	sales			35,956	35,956
Total for 2021				35,956	35,956
Total for 2020				38,421	38,421
4 Investment	income
				Unrestricted	Total
				funds	funds
Interest receivable		and similar income;
Interest receivable			on bank deposits	117	117
Total for 2021				117	117
Total for 2020				105	105

			Activity
			undertaken	Activity	Total	Total
			directly	support costs	2021	2020
Conservation	Projects		162,451		162,451	243,704
Welfare Projects (including
Kiwa centre)			65,336		65,336	94,139
Education and Literature			47,581		47,581	59,195
Wages and	Salaries		17,558	60,331	77,889	44,290
Insurance				1,725	1,725	1,723
Printing, postage		and
telephone				2,393	2,393	4,404
Sundry Expenses				20,792	20,792	22,637
Conferences	and	travel				103
Advertising	and promotion			15,159	15,159	19,865
Accountancy	fees			7,755	7,755	3,135
Bank interest and		charges		2,327	2,327	2,001
Depreciation				48,531	48,531	47,938
Other fundraising		costs		3,030	3,030	5,022
Consultancy	8 legal fees			9,540	9,540	5,099
			292,926	171,583	464,509	553,255

							Restricted	General	Total funds	Total funds
							fund	Fund	2021	2020
ARAM -	ARA Project (inc. GGM;				SCM)		15,599		15,599	76,673
ACPR - African Programme				Conservation			5,987	16,609	22,596	43,236
BTMA -	Blue-throated	Macaw					6,925	10,669	17,594	50,677
HYMA -	Hyacinth Macaw									19,996
IMAM -	Imperial Amazon									1,189
CINWT							302
EKCT							9,923
Elaine Henley							1,200
Folke H	Peterson						3,300
GiTOC							978
Indianapolis Zoo							1,491
Isdell Family Foundation							6,504
NECF							10,872
Berlin Zoo							1,775		1,775
LEMA -	Lears Macaw						3,360		3,360
INDO - Cockatoos and		Lorikeets					3,411	(3,429)	(18)	4,329
Atlanta Zoo							8,159		8,159
MIMA -	Military Macaw									1,012
PALM -	Palm Cockatoo									420
SUCO -	Sun Conure									280
WBFF	- Wild-caught		Trade		Ban,	FF
(includes	Asian trade,		EU	wild-caught				20,627	20,627	36,774
and FF)
YSAM -	Yellow-shouldered		Amazon				4,123	14,018	18,141	3,334
General	conservation	projects						20,048	20,048	5,784
							83,909	78,542	162,451	243,704

2021	2020
48,531	47,271

10Staff costs The aggregate payroll costs were as follows:
	2021	2020
Staff costs during the year were:
Wages and salaries	93,101	87,546
Social security costs	2,652	3,312
Pension costs	1,822	1,719
	97,575	92,577

charity during the year expressed as full time	equivalents was as follows:
	2021	2020
	No	No
Administration	5	5

11Auditors'	remuneration	remuneration
			2021	2020
Fees for audit	work		3,000
Fees for non-audit		services	4,326	4,200
			7,326	4,200

13Intangible fixed assets
	Software	Total
Cost
At 1 April 2020	2,662	2,662
At 31 March 2021	2,662	2,662
Amortisation
At 1 April 2020	2,662	2,662
At 31 March 2021	2,662	2,662
Net book value
At 31 March 2021
At 31 March 2020

14Tangible fixed assets
	Land and	Furniture	and	Motor
	buildings	equipment		vehicles	Total
Cost
At 1 April 2020	173,905	55,351		2,695	231,951
Additions			900		900
At 31 March 2021	173,905	56,251		2,695	232,851
Depreciation
At 1 April 2020	126,430	50,881		2,022	179,333
Charge for the year	43,476	4,382		673	48,531
At 31 March 2021	169,906	55,263		2,695	227,864
Net book value
At 31 March 2021	3,999		988		4,987
At 31 March 2020	47,475	4,470		673	52,618
15Stock
				2021	2020
Stocks				12,720	24,027
16Debtors
				2021	2020
Trade debtors				98,426
Prepayments				3,133	1,624
				101,559	1,624
17Cash and cash equivalents
				2021	2020
Cash at bank				1,098,618	115,974

18Creditors:	amounts falling due within one year
		2021	2020
Trade creditors		5,005	2,988
Other taxation	and social security	4,389	4,302
Other creditors		372	191
Accruals		8,834	2,525
		18,600	10,006

21 Funds
			Balance at				Balance at
			1 April	Incoming	Resources		31 March
			2020	resources	expended	Transfers	2021
Unrestricted	funds
General
Unrestricted	income fund		153,257	1,406,701	(425,267)	4,443	1,139,134
Restricted funds
ACPR - African
Conservation	Programme		21,591	13,959	(5,987)	(11,601)	17,962
ARA - ARA	Project			15,599	(15,599)
BTMA - Blue-throated
Macaw				21,278	(6,925)		14,353
Isdell Family	Foundation			10,793	(6,504)		4,289
ECPA - Echo Parakeet			65				65
Indianapolis	Zoo				(1,491)	1,491
Folke H Peterson				25,737	(3,300)		22,437
Elaine Henley					(1,200)	1,200
KAKA - Kakapo			52				52
EKCT				9,923	(9,923)
CINWR				303	(303)
LEMA - Lear's		Macaw	3,360		(3,360)
PAGO - Patagonian
Conure			867				867
NECF				2,939	(10,871)	7,932
Berlin Zoo				1,775	(1,775)
Atlanta Zoo				8,159	(8,159)
GiTOC					(978)	978
TMPA - Thick-billed
Parrot			125				125
INDO - Cockatoos and
Lorikeets			4,920	2,530	(3,411)	(4,039)
YSAM-
Yellow-shouldered
Amazon				4,527	(4,123)	(404)
Total restricted		funds	30,980	117,522	(83,909)	(4,443)	60,150
Total funds			184,237	1,524,223	(509,176)		1,199,284

Year Ended 31 March 2	021
	Balance at 1	Incoming	Resources	Balance at 31
	April 2019	resources	expended	March 2020
Unrestricted funds
General
Unrestricted income fund	194,804	437,089	(478,636)	153,257
Restricted
ACPR - African Conservation
Programme	34,459	30,368	(43,236)	21,591
ARA - ARA Project	917		(917)
BTMA - Blue-throated Macaw	8,547	20,341	(28,888)
ECPA - Echo Parakeet	65			65
HYMA - Hyacinth Macaw	1,551	16,629	(18,180)
IMAM - Imperial Amazon	1,189		(1,189)
KAKA - Kakapo	52			52
LEMA - Lear's Macaw	3,360			3,360
MIMA - Military Macaw	1,012		(1,012)
PAGO - Patagonian Conure	867			867
PALM - Palm Cockatoo	420		(420)
SUCO - Sun Conure	280		(280)
TMPA - Thick-billed Parrot	125			125
WBFF - Wildlife trade	7,614	6,534	(14,148)
INDO - Cockatoos and
Lorikeets	5,211	4,038	(4,329)	4,920
YSAM - Yellow-shouldered
Amazon		1,507	(1,507)
Welfare Project		9,537	(9,537)
Total restricted funds	65,669	88,954	(123,643)	30,980
Total funds	260,473	526,043	(602,279)	184,237

		Unrestricted	Restricted
		funds	funds	Total funds
Tangible	fixed assets	4,987		4,987
Current	assets	1,152,747	60,150	1,212,897
Current	liabilities	(18,600)		(18,600)
Total net assets		1,139,134	60,150	1,199,284
Year ended 31 March 2020
		Unrestricted		Total funds
		funds	Restricted	at 31 March
		General	funds	2020
Tangible	fixed assets	52,618		52,618
Current	assets	110,645	30,980	141,625
Current	liabilities	(10,006)		(10,006)
Total net assets		153,257	30,980	184,237