##
##
|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|