# **Registered number: 03470186 Charity number: 1069800** ## **THE LEWA WILDLIFE CONSERVANCY UK** **(A company limited by guarantee)** **TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **CONTENTS** ||Page| |---|---| |**Trustees' report**|1 - 4| |**Independent examiner’s report**|5| |**Statement of financial activities**|6| |**Balance sheet**|7| |**Statement of Cash Flows**|8| |**Notes to the financial statements**|9-16| ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** The Trustees, who are also directors of the Charity for the purposes of the Companies Act, submit their annual report and the financial statements of The Lewa Wildlife Conservancy UK (the Charity) for the year ended 31 December 2020. The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019.) ## **OBJECTIVES AND ACTIVITIES** ## **Objectives** The Charitable objects of the Charity, as set out in detail in its Memorandum of Association, are: 1. to promote, for the benefit of the public, the preservation and protection of endangered wildlife species, and in particular but without prejudice to the foregoing, species of rhinoceros living within the Lewa Wildlife Conservancy in Kenya and; 2. to promote the preservation and protection of the habitat of such animals through the education of those local to and living with endangered species in sympathetic land use. ## **Activities** The Charity meets these objectives principally by raising funds with which to provide grants and other support to The Lewa Wildlife Conservancy Kenya (Lewa Kenya) and its local partners to pursue its projects in the areas of education, community and healthcare, security and anti-poaching as well as wildlife conservation. Lewa Kenya is supported by funds raised by separate Lewa entities legally established in non-Kenyan countries including the Lewa Conservancy UK (Lewa UK). The International Executive Committee comprising the trustees of these Lewa entities is pursuing, through a global fundraising team, a period of intensive growth in order to raise the funds required to achieve LWC’s Strategic Plan 2018-2022, which aims to increase funding for its impactful work with communities and wildlife. To maximise the effectiveness of this team, several Lewa international team members are based in the UK. This team is funded in part by The Lewa Wildlife Conservancy USA (Lewa USA) through a Service Reimbursement Agreement with Lewa UK in recognition of Lewa UK providing services to meet the charitable objects of Lewa Kenya and its related entities. ## **Public Benefit** When reviewing the Charity’s aims and objectives, in planning future activities, the trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit, and the duties set out in Section 17(5) of the Charities Act 2011, including the guidance “Public Benefit: Running a Charity (PB2).” **.** ## **Volunteers** The charity is grateful for the effort of those who are involved in the execution of its events and for the support from other volunteers for their time in undertaking administrative tasks at busy times. No assessment has been made of the financial value of such support. ## **ACHIEVEMENTS AND PERFORMANCE** The trustees continued to support the preservation and protection of endangered species in line with the principle activities set out above. Despite the uncertainties resulting from the Covid-19 pandemic which were eased by the generous response from a number of donors to specific campaigns income was maintained at a level similar to the previous year. As a consequence grants awarded during the period totalled £220,004 which was below the 2019 level of £347,803 only because the latter included £155,000 of funds held over from 2018. - 1 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FINANCIAL REVIEW** ## **Review of the Year** In a year dominated by the Covid-19 pandemic income at £412,652 was just 6% lower than in 2019 (£440,637). The new organization structure described in last year’s report was in place for a full year resulting in increased staff costs at £166,971 (2019: £135,040) but in total non-grant expenditure was below 2019’s level, partly as a result lower activity during the pandemic period. Consequently net income available for grants to Kenya (£176,948) was also at a level similar to last year but the Trustees decided to maximize the amount of grants to Kenya by using £43,056 of funds brought forward from previous years. At 31 December 2020 the balance of unused restricted funds was £45,391 and this amount was awarded as grants in 2021. Unrestricted funds at 31 December 2020 were £117,039. ## **Reserves policy** The Trustees recognise the major risk is a fall in income from donations and have set a policy that there are unrestricted funds available to cover six months of future non-grant cash outflows. This currently amounts to between £100,000 and £125,000, an amount in line with unrestricted funds (£117,039) at 31 December 2020. ## **Going concern** The Trustees are of the opinion that the assets and reserves of the Charity, in the light of its committed income, expenditures and cash flows, are adequate to support its on-going activities and obligations. The trustees consider the impact of the Covid-19 pandemic to be short term rather than affecting the charity's ability to continue as a going concern. ## **Principal funding** The Charity principle funder of its charitable activities is Lewa Conservancy USA. For other income it relies upon a broad base of institutional donors and loyal individuals who support the Charity through regular donations and attendance at its fundraising events. ## **Investment policy and objectives** The Charity has no long term investments. If there are funds being held pending decisions on how they will be used, the Trustees will place them in short tern bank deposit accounts seeking to achieve as competitive an interest rate as possible in the context of the principal objective being to maintain accessibility of the funds, in order that they may be used as soon as possible for appropriate and effective charitable purposes. ## **Principal risks and uncertainties** The principal risks faced by the Charity lie in the operational risks of its ability to obtain donations from its fundraising activities and thereby in the provision of effective funding to The Lewa Wild Life Conservancy Kenya. ## **Plans & strategies for managing the risks** The Trustees risk management policy comprises: - a) an annual review of the principal risks and uncertainties; - b) the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and - c) the implementation of procedures designed to minimise or manage any potential impact on the Charity should those risks arise. ## **Plans for the future** Despite the uncertainty created by the Covid-19 pandemic, the charity seeks to maintain its current UK donor base and to expand it particularly in Europe, the Middle East and Asia. When circumstances permit a fundraising event will be organised. - 2 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational structure** The Charity is governed by its Memorandum of Association dated 1 November 1997, amended by special resolution dated 6 May 1998, and is constituted as a charitable company limited by guarantee, incorporated on 24 November 1997. It is a registered charity, number 1069800. In the event of the Charity being wound up, the liability of each member in respect of the guarantee is limited to £10. ## **Method of Appointment and Induction of Trustees** Trustees are elected and co-opted under the terms of the Articles of Association. When seeking a new Trustee, the existing Trustees would look to appoint someone who was already familiar with the work of the Charity and/or active in the field of conservation. Once appointed the Trustees would mentor the new Trustee and encourage him/her to attend Trustee meetings regularly where possible and familiarise themselves with the objectives of the Charity. Each Trustee is advised of the policies and procedures of the Charity. ## **Related parties and relationships with other organisations** In addition to the Charity there are two other separate legal entities, in the USA and Canada, which meet their charitable purposes by supporting the charitable activities of The Lewa Wildlife Conservancy Kenya. An International Executive Committee, comprising the chairs of the boards of the Lewa entities in each of the UK, USA and Canada, together with the Chair of the Board and the Chief Executive Officer of The Lewa Wildlife Conservancy Kenya, meet biannually to monitor and review the Lewa strategic plan. The activities of the three supporting entities in the UK, USA and Canada, which are identified to deliver their element of the plan, are delegated to the International Executive Director who is employed by The Lewa Wildlife Conservancy UK. Financial transactions with related parties are described in note 15 to the financial statements. ## **Remuneration policy for key management personnel** The International Executive Committee reviews and recommends annually key management personnel’s pay and remuneration. The recommendations are ratified by the Trustees of the entity which employs the relevant management person. In coming to decisions the Trustees take into account the aims and values of the Charity, the strategic plan and the ability to pay, individual competencies and performance, remuneration levels at similar charities, and retention. These factors are not exclusive and any decision will inevitably include an element of discretion. ## **REFERENCE AND ADMINISTRATIVE DETAILS** |Trustees|J F Dryer|Chair| |---|---|---| ||K A Crook|| ||D Hillyard|| ||P E Mulholland|| ||K Radhakrishnan|Company Secretary| ||S Rupani|| ||F L R Sanders|| ||F Sanderson|| |Trustee Emeritus|D J Walker|| |International Executive Director|G. Domberger|| |Company registered number|03470186|| |Charity registered number|1069800|| |Registered office|75 Maygrove Road, West Hampstead,London NW6 2EG|| |Independent Examiner|Anthony Epton, 75 Maygrove Road, West Hampstead,London NW6 2EG|| - 3 - THE LEWA VVILDLIFE CONSERVANCY UK (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMENT OF TRUSTEES, RESPONSIBILITIES The TTUStees (who are also directors of The Lewa Wildlife Conservancy UK for Ihe purposes of company lawl are responsible for preparing the Trustees, report and the financial stalefflenls in accordance with applicable law and United Kingclom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Company and charity law requires the Trustees lo prepare financial slalements for each financi81 yèar which give a true and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial slaternents, th8 Trustees are required to.. select suitable accounting policies ancl then apply them consistently observe the methods and principles in the Charilies SORP make judgments and estimates that are reasonable and prudent state whether applicable UK Accounting Standards and the Charities SORP have been followed, subject to any rnalerial departures di8¢105ed and explained in the financial slalemenls prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the cha¥itable company will conlinug in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any tiTne the financial position of the charrtable company and en8ble them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen* for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. LegisLglion in Ihe United Kingdom governing the preparatKJn and dissemination of financial slalemenls may drffer from legislation in other jurisdictions. They are also responsible for ensuring all personal and other sensitive data of donors, funders, partners and staff ig maintained at a level Compliant with the requirements of the General Data Protection Regulation and Data Protection Act 2018. ststement a$ to dlsclosure to our Independent Examlner In so far as the tTUStees are aware.. There is no relevant inft)nmalion of which the charitable ¢ompany's independent examiner is unaware., and The trustees have taken all steps that they ought lo have taken to make themselves aware of any relevant infom)alion and lo establish that the independent examiner is aware of that infomalion. This report has been prepared in accordance with the Ststemenl of Recommended Practice - Accounting and Reporting by Charilses.. Slalement of Recommended Praetice applicable lo chafilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the provisions of the Companies Act 2006 and of FRS 102 relating to small companies. This report appioved by the Trustees on 24 June 2021 and signed on their behalf, by Dryer.- Trustee ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE LEWA CONSERVANCY UK** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020, which are set out on pages 6 to 16. ## **Responsibilities and basis of report** As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner’s statement** Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’, which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (Charities SORP (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Anthony Epton BA, FCA, CTA, FCIE Fellow of the Institute of Chartered Accountants in England and Wales Goldwins Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG 09/07/2021 Date: ............................................. - 5 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2020** |**Note**
**INCOME FROM:**
Donations
3
Charitable Activities
4
Other trading activities
5

**Total Income**

**EXPENDITURE ON:**
Raising Funds
6
Charitable activities:
7

**Total Expenditure**

**NET INCOME / (EXPENDITURE)**
10
**Transfer between Funds**
_
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward

**TOTAL FUNDS CARRIED FORWARD**
|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
**126,711**
**116,191**
-
**167,750**
-
**2,000**
**__________**
**__________**

**126,711**
**285,941**
**__________**
**__________**

-
**36,995**
**135,004**
**283,709**
**__________**
**__________**

**135,004**
**320,704**
**__________**
**__________**

**(8,293)**
**(34,763)**
**10,756**
**(10,756)**
_________
**__________ _**
**2,463**
**(45,519)**

**_________________**
**_________________**
**42,928**
**162,558**
**__________**
**__________**

**45,391**
**117,039**


|**Total**
**Funds**
**2020**
**£**
**242,902**
**167,750**
**2,000**
**__________**
**412,652**
**__________**
**36,995**
**418,713**
**__________**
**455,708**
**__________**

**(43,056)**
-
**_________**
**(43,056)**
**_________________**
**205,486**
**__________**
**162,430**
|_Total_
_Funds_
_2019_
_£_
_257,764_
_176,327_
_6,546_
__________
_440,637_
__________
_43,455_
_560,032_
__________
_603,487_
__________
_(162,850)_
_-_
__________
_(162,850)_
___________________
_368,336_
__________
_205,486_
| |---|---|---|---| The detailed 2019 comparative statement of financial activities is reported in note 2. The notes on pages 9 to 16 form part of these financial statements. - 6 - THE LEWA WILDLIFE CONSERVANCY UK {A company limitgd by guarantee) BALANCE SHEEr AS AT 31 DECEMBER 2020 COMPANY NUMBER 03470186 2020 2019 Not8 CURRENT ASSETS Debtors Cash al bank and in hand 12 52.526 13S,665 43, 074 188,641 188.191 231,715 LIABILITIES Creditors- amounts falling due within one year 13 25.761 26.229 NET CURRENT ASSETS 162.430 205.486 TOTAL NET ASs￿s 162,430 205,486 FUNDS Restricted funds 45,391 42,928 un￿StriCted funds 14 117,039 162.558 TOTAL FUNDS 162,430 205,486 The Trustees consider that the company is entitled lo exemption from the requirement lo have an audrfc under the provisions of section 477 of the Companies Act 2006 1.the Act") and members have not required the company lo obtain an audit for the year in question in accordance with section 476 of the Act. The Trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which compw with seolion 386 of the Act and for preparing financial statements which give a true and fair view of the 51ale of affairs of the company as al 31 December 2020 and of ils profil or loss for the year then ended in accordance with the requirements of sections 394 and 395 of the Act and which otherwise compty with the requirements of the Companies Act 2006 relating to the financial stslemenls so far as applicable to the company. The financial statements have been prepared in accordance with the special provisions relating to companies subject lo the small companies regime within part 15 of the Companies Act 2006. The financial statements were approved by the Trustees on 24 June 2021 and signed on their behalf by". Dryer The notes on pages 910 16 lo￿ part of these financial statements ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020** |**Note**
**2020**
£
**Net cash provided by/(used in) Operating Activities (see below)**
**(52,976)**
**Change in cash and cash equivalents in the year**
**(52,976)**
Cash and Cash Equivalents at the beginning of the year
**188,641**
**Total Cash and Cash Equivalents at the end of the Year**
**135,665**
**Reconciliation of net income/expenditure to net cash flow from operating activities**
**2020**
£
Net income/(expenditure) for the year (as per the statement of
financial activities)
**(43,056)**
Adjustments for
Depreciation
**-**
Decrease (Increase) in debtors
**(9,452)**
Increase (Decrease) in creditors due within one year
**(468)**
**Net cash provided by/(used in) Operating Activities**
**(52,976)**
**Analysis of cash and cash equivalents**
At 1
January
2020
Cash
flows
£
£
Bank current account and cash in hand
188,641
(52,976)
**Total cash and cash equivalents**
**188,641**
**(52,976)**|_2019_
_£_
_(291,679)_| |---|---| ||_(291,679)_
_480,320_| ||_188,641_| ||_2019_
_£_
_(162,850)_
_-_
_(17,155)_
_(111,674)_| ||_(291,679)_| ||**At 31**
**December**
**2020**
**£**
**135,665**| ||**135,665**| The notes on pages 9 to 16 form part of these financial statements - 8 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **1.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - effective 1 January 2019) - (Charities SORP), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Charity has taken advantage of the special provisions relating to small companies as set out in the Companies Act 2006. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. ## **1.2 Going concern** The accounts are prepared on a going concern basis after consideration by the trustees that there are no material uncertainties about the charity’s ability to continue as a going concern. Such consideration includes a review of committed income and expenditures, cash flows and reserves. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period nor which affect the current year’s financial statements. Specifically the trustees consider that the Covid-19 pandemic will not have a significant impact on the charity's core funding, regarding any impact to be short term rather than affecting the charity's ability to continue as a going concern. ## **1.3 Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are funds which the donor has specified are to be used solely for particular areas of the Charity’s work or for specific projects being undertaken by the Charity. ## **1.4 Joint venture accounting** Where the Charity enters into an arrangement with other charities or partners to undertake activities through jointly controlled operations, the Charity’s gross share of the incoming resources and resources expended and of the assets and liabilities of the joint operation is included in the Charity’s accounts. **1.5 Incoming resources** Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably . Grants and donations are recognised as income in the year in which the donor states the funds should be expended. Where no such statement is made the income is recognised in the year in which it is receivable. Income received in advance of the specific period in which it is to be used is deferred until the criteria for income recognition are met. Investment income is recognised when receivable and the amount can be measured reliably by the Charity. **1.6 Donations of services and non-monetary gifts** Where services or other non-monetary gifts are provided to the Charity as a donation, the contribution is recognised as income based on the value of the gift, being the amount the Charity would have been willing to pay to obtain an equivalent economic benefit; a corresponding amount is then recognised in expenditure in the period of receipt. The value of services provided by volunteers is not included. - 9 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES …. continued** **1.7 Resources expended** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount can be measured reliably. Grants are recognised in the year they are awarded, unless specific conditions are attached; such grants being recognised as expenditure when the conditions are fulfilled. Expenditure is classified under the following activity headings: - Raising funds: comprises the costs, including allocated support costs, incurred in seeking donations and organising fundraising events - Charitable activities: comprises the costs, including allocated support costs, of undertaking activities to further the purposes of the Charity. Costs which are attributable to a specific activity are charged directly to that activity. Costs which are shared between a number of specific activities are charged directly to those activities based on the amount of time or usage incurred in undertaking each of the specific activities. ## **1.8 Allocation of support costs** Support costs are incurred to further the work of the Charity but are not incurred directly for raising funds or carrying out charitable activities. These costs, which are analysed in the notes to the financial statements, are allocated between the cost of raising funds and expenditure on charitable activities based on the weighted average amount of time undertaken by the Charity as a whole on those activities. **1.9 Foreign Currencies** Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are converted into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the Net Income/(Expenditure) for the year and both gains and losses are included in support costs. **1.10 Tangible fixed assets and depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer equipment - 33% straight line Individual fixed assets costing below £1,000 are not capitalised. ## **1.11 Debtors** Accrued income is recognised where funds in respect of the financial period being reported have been received or invoiced after the Balance Sheet date. Prepayments are recognised where payments, in respect of future financial periods have been made prior to the Balance Sheet date **1.12 Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a maturity of six months or less from the date of acquisition or opening of the deposit or similar account. ## **1.13 Creditors** Creditors and provisions are recognised at their invoiced amount including VAT. Accruals are based on agreed costs (including VAT) for services received prior to the Balance Sheet date but not invoiced before that date; where an expense has not been agreed an estimate of the final settlement amount (including VAT) is made ## **1.17 Pensions** Employees are “auto enrolled” into a defined contribution pension scheme from which they may opt out. The Charity’s only liability is the monthly contribution calculated as a proportion of the employee’s qualifying earnings during the period of employment at the Charity. - 10 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** |**2. Detailed comparatives for the statement of financial activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2019**
**2019**
**£**
**£**
**INCOME FROM:**
Donations
**107,950**
**149,814**
Charitable Activities
-
**176,327**
Other trading activities
-
**6,546**
**__________**
**__________**

**Total Income**
**107,950**
**332,687**
**__________**
**__________**

**EXPENDITURE ON:**
Raising Funds
-
**43,455**
Charitable activities:
**153,197**
**406,835**
**__________**
**__________**

**Total Expenditure**
**153,197**
**450,290**
**__________**
**__________**

**NET INCOME / (EXPENDITURE)**
**(45,247)**
**(117,603)**
**Transfer between Funds**
**88,175**
**(88,175)**
__________
**__________**
**_**
**NET MOVEMENT IN FUNDS**
**42,928**
**(205,778)**

**_________________**
**_________________**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
-
**368,336**
**__________**
**__________**

**TOTAL FUNDS CARRIED FORWARD**
**42,928**
**162,558**


|**Total**
**Funds**
**2019**
**£**
**257,764**
**176,327**
**6,546**
**__________**
**440,637**
**__________**
**43,455**
**560,032**
**__________**
**603,487**
**__________**
**(162,850)**
-
**_________**
**(162,850)**
**_________________**
**368,336**
**__________**
**205,486**
| |---|---| - 11 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** |**NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2020**
**3.** **Income from Donations**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
Donations
126,711
100,115
HMRC gift aid
-
16,076
_________________
_________________
**126,711**
**116,191**
**_________**
**_________**
**4.** **Income from Charitable Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
Income for services provided to Lewa
Wildlife Conservancy USA
-
167,750
**___________**
**___________**
-
**167,750**
**_________**
**_________**
**5.**
**Income from other trading activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
The Lewa Conservancy UK fundraising events
-
2,000
_________________
_________________
-
**2,000**
**_________**
**_________**
**6.** **Expenditure on Raising Funds**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
The Lewa Conservancy UK fundraising events
-
3,555
Staff costs
-
20,798
Consultancy
-
-
Donation processing fees
-
3,185
Donor relationship costs
-
294
Support costs
-
9,163
__________
___________
-
**36,995**

|**Total**
**Funds**
**2020**
**£**
226,826
16,076
_________________
**242,902**
**_________**
**Total**
**Funds**
**2020**
**£**
167,750
**___________**
**167,750**
**_________**
**Total**
**Funds**
**2020**
**£**
2,000
_________________
**2,000**
**_________**
**Total**
**Funds**
**2020**
**£**
3,555
20,798
-
3,185
294
9,163
___________
**36,995**
|_Total_
_Funds_
_2019_
_£_
_229,067_
_28,697_
_________________
_257,764_
| |---|---|---| |||**________**
_Total_
_Funds_
_2019_
_£_
_176,327_
**___________**
_176,327_
| |||**________**
_Total_
_Funds_
_2019_
_£_
6,546
_________________
_6,546_
| |||**________**
_Total_
_Funds_
_2019_
_£_
_8,191_
_19,348_
_2,358_
_1,160_
_590_
_11,808_
___________
_43,455_
| - 12 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **7. Expenditure on Charitable Activities** |Grants to The Lewa Conservancy Kenya
Grants to other Kenyan organisations
Staff costs
Consultancy
Travel & fees
Support costs|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
120,082
85,000
14,922
-
-
108,922
-
21.059
-
2,567
-
66,161
__________
___________
**135,004**
**283,709**

|**Total**
**Funds**
**2020**
**£**
205,082
14,922
108,922
21.059
2,567
66,161
___________
**418,713**
|_Total_
_Funds_
_2019_
_£_
_347,803_
-
_102,149_
_28,338_
_12,807_
_68,935_
___________
_560,032_
| |---|---|---|---| ## **8. Support costs** |Staff costs
Staff related costs
Consultancy fees (incl. accountancy)

Office accommodation

Printing, postage & stationery

Other office expenses

Travel expenses
Independent Examiner fee

Foreign exchange (gain)/loss|**Total**
**Funds**
**2020**
**£**
37,251
1,485
14,631

15,192

2,724

2,045

-

1,920

76
**________________**
**75,324**
|_Total_
_Funds_
_2019_
_£_
13,543
19,362
15,030
24,719
2,619
1,830
1,263
1,800
577
__________________
_80,743_
| |---|---|---| ## **Allocation of Support costs** Support costs are allocated between the Charity's activities on the basis of the weighted average staff and consulting time spent on each activity, as follows: |Fundraising
Charitable activities|**Total**
**Funds**
**2020**
**£**
9,163
66,161
**________________**
**75,324**

|_Total_
_Funds_
_2019_
_£_
_11,808_
_68,935_
__________________
_80,743_
| |---|---|---| ## **9. Taxation** The Charity is exempt from tax on its charitable activities. - 13 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **10.Net income/(expenditure) for the year** |This is stated after charging:
Independent examiner’s fee (incl. irrecoverable VAT)|**2020**
**£**
**1,920**
**_________**|_2019_
£
_1,800_
**________**| |---|---|---| ## **11.Staff costs and numbers and trustee remuneration** Staff costs were as follows: |Wages and salaries
Social security costs
Pension contributions|**2020**
**£**
148,159
13,515
5,297
**________________**
**166,971**
|_2019_
_£_
_122,322_
_10,952_
_1,766_
__________________
_135,040_
| |---|---|---| The following number of employees received employee benefits (excluding employer pension) during the year between: |||**2020**|_2019_| |---|---|---|---| |||**No.**|_No._| |£70,000|- £74,999|**1**|_-_| |£85,000|- £89,999|**-**|_1_| The total employee benefits (including employer’s social security and pension contributions) of the key management personnel were £84,112 (2019: £96,138) ## **Staff Numbers** The average monthly number of staff during the year was: |Raising Funds
Charitable Activities
Support|**2020**
**No.**
0.4
2.0
0.6
**________________**
**3.0**
**_________**|_2019_
_No._
_0.3_
_1.2_
_0.3_
__________________
_1.8_
**_________**| |---|---|---| ## **Trustee remuneration** The trustees were not paid nor received any other benefits from employment with the Charity in the year (2019: £nil). No trustee received payment for professional or other services supplied to the Charity (2019: £nil). Trustees are re-imbursed expenses which would otherwise have been paid by the Charity; in total, such expenses amounted to £nil in the year (2019: £2,579). - 14 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **12.Debtors** |**12.Debtors**||| |---|---|---| |Accrued income
Prepayments
**_**
**13.Creditors**
Accruals
Deferred income
HMRC payroll taxes
Pension contributions
**_**|**2020**
**£**
51,559
967
**____________**
___
**52,526**
**_________**
**2020**
**£**
19,440
2,000
4,321
**-**
**____________**
___
**25,761**

|_2019_
_£_
_43,074_
_-_
______________
_43,074_
| |||**_________**
_2019_
_£_
_20,469_
_-_
_5,193_
_567_
______________
_26,229_
| Deferred income is income received to support an event which has been postponed to a future period because of the Covid-19 pandemic ## **14.Funds** ## **Summary of fund movements** |**Restricted Funds**
Bursaries
Education
Community & Healthcare
Security & Anti-Poaching
Wildlife Conservation
Logistics
Partner Organisations
**Unrestricted Funds**
**_**|**Brought**
**Forward**
**£**
11,878
450
-
88
43
23,344
7,125
**___________**

**42,928**
**162,558**
**______________**
**_**
**205,486**
|**Income Expenditure**
**£**
**£**
23,219
(29,985)
18,771
(16,673)
27,636
(880)
48,231
(48,301)
1,057
(900)
-
(23,343)
7,797
(14,922)
**_____________**
**_____________**

**126,711**
**(135,004)**
**285,941**
**(320,704)**
**______________**
**_______________**
**412,652**
**(455,708)**

|**Transfer**
**£**
10,800
-
-
-
(43)
(1)
-
**_____________**
**_**
**10,756**
**(10,756)**
**_______________**
**_**
**-**
|**Carried**
**Forward**
**£**
15,912
2,548
26,756
18
157
-
-
**____________**
**45,391**
**117,039**
**______________**
**162,430**
| |---|---|---|---|---| - 15 - ## **THE LEWA WILDLIFE CONSERVANCY UK** ## **(A company limited by guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **14.Funds** _**cont’d**_ ## **Analysis of net assets between funds** |**Restricted**
**Funds**
**Unrestricted**
**Funds**
**2020**
**2020**
**£**
**£**
Debtors
**24,526**
**28,000**
Cash at bank and in hand
**20,865**
**114,800**
Creditors due within one year
-
**(25,761)**
**_________________**
**_____________**
**_______________**

**45,391**
**117,039**

|**Total**
**Funds**
**2020**
**£**
**52,526**
**135,665**
**(25,761)**
**_______________**
**162,430**
|_Total_
_Funds_
_2019_
_£_
_43,074_
_188,641_
_(26,229)_
_________________
_205,486_
| |---|---|---| ## **15.Related party transactions** The Lewa Wildlife Conservancy UK ( _Lewa UK_ ) is related to Lewa Wildlife in Kenya ( _Lewa Kenya_ ) which, in close liaison with the Government of Kenya and the Kenya Wildlife Service, manages and conserves the wildlife resources in The Lewa Wildlife Conservancy. During the year, Lewa UK awarded funding of £220,004 (2019: £347,803), for specific projects and other charitable initiatives within The Lewa Wildlife Conservancy as described in the annual report of the trustees. Lewa UK is related to Lewa Wildlife Conservancy USA ( _Lewa USA_ ). Day to day global operations of the two organisations are managed on a combined basis though an international executive director and other resources employed by Lewa UK. In recognition of the support thereby provided by Lewa UK through its charitable services to and for the benefit of Lewa Kenya, Lewa USA and all other entities related to Lewa Kenya in the world Lewa USA entered into a Service Reimbursement Agreement with Lewa Conservancy in 2019. The level of charitable services provided is agreed between Lewa USA and Lewa UK on an annual basis and in 2019 amounted to £167,750 (2019: £ 176,327) During 2020 the Chairman’s daughter was employed by the Charity. During the year the Trustees donated an aggregate of £44,317 (2019: £18,130) to the Charity. - 16 -