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2021-12-30-accounts

Registered number: 03470186 Charity number: 1069800

THE LEWA WILDLIFE CONSERVANCY UK (A company limited by guarantee)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

CONTENTS

Page
Trustees' report 1 - 4
Independent
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)

FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021. 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 international entities legally established in nonKenyan 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 n 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 C aims and objectives, in planning future activities, the trustees confirm that they have referred to the guidance contained in the Charity Commissio benefit, and the duties set out in Section 17(5) of the Charities Act 2011, including the g ic Benefit: Running a

Volunteers

There was less involvement by volunteers in 2021 but the charity is grateful for the effort of those who are involved in the execution of its events or in undertaking administrative tasks at busy times.

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 caused by the continuing Covid-19 pandemic a number of specific appeals were well supported by donors and a successful fundraising dinner in association with Borana Conservation Trust was held in November 2021. Consequently, income, and therefore the amount of funds available to be sent to Lewa Kenya, was higher than in the previous financial year. The UK staff are a fully integrated part of the international fundraising team, which annually generates funds of over $6.5m of which nearly $5M passes through a Lewa international entity, with the balance going directly to LWC Kenya.

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

T FOR THE YEAR ENDED 31 DECEMBER 2021

FINANCIAL REVIEW

Review of the Year

Thanks to the £105,163 generated by the fundraising dinner and a 13% increase in donations, income rose to £551,779 in 2021. The cost of the dinner caused the costs of raising funds to increase but other non-grant expenditure was held at a level a little below that of 2020. Consequently net income available for grants to Kenya rose to £308,006 of which £300,295 was awarded. At 31 December 2021 the balance of unused restricted funds was £33,261 and this amount was awarded as grants in 2022. Unrestricted funds at 31 December 2021 were £136,880.

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 £125,000 and £140,000, an amount in line with unrestricted funds (£136,880) at 31 December 2021.

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 principle funder of the charity s 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, support in response to formal proposals and activities related to 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 term 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 Wildlife Conservancy Kenya.

Plans & strategies for managing the risks

The Trustees risk management policy comprises:

Plans for the future

Despite the uncertainty created by the Covid-19 pandemic and the uncertainties caused by other international events, the charity seeks to maintain its current UK donor base and to expand it particularly in Europe, the Middle East and Asia. The UK charity will continue to pay a major role in developing relationships with donors on a global basis which will enhance not only UK performance but also the income generated in Lewa USA and of grants sent directly to Lewa Kenya, all of which will maintain and expand the local charitable activities in Kenya as identified in the Strategic Plan.

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

T FOR THE YEAR ENDED 31 DECEMBER 2021

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, and coordinated by, 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 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

THE LEWA WILDLIFE CONSERVANCY UK (A company limlted by guaranteè) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Ttustees {who are also direetors of The Lewa Wildlife Conservancy UK for the purpose5 of company law) are responsible for preparing the Trustees, report and the financial slalemenls in accordance with applicable law and United KingLtom Ae¢ounting Standards (United Kingdom Generally Accepted Accounting Practice). Company and charrty law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affair$ ol 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 prepanng these fi'nancial statemenls, the Trustee$ are required lo.. select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP make judgments and estimates that are reasonable and prudent stale whether applicable UK Accounting Standards and the Charities SORP have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless rt is inappropriate to presumé that the charilable company will continue in operation. The Trustees are responsible for keeping proper aceounling records that disclose with reasonable accuracy at any time the financial position of the charitab18 company and enable them to ensur& that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees a￿ responsible for the maintenance and inlegrty of the charrty and financial information included on the chartty's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements 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 is maintained 818 level compliant with the requirements of the General Data Protection Regulation and Data Protection Act 2018. ststoment as to disclosure to our Independgnt Examln8r In so far as the trustees are aware.. There is no relevant infornation of which the charitable company's independent examiner is unaware,. and The Iruslees have taken all steps that they ought lo have laken lo make themselves aware of any relevant information and lo establish that the independent examiner is aw8re of that infomialion. This reporl has been prepared in accordance with the Statement of Recommended Pr8Ctice - Accounting and Reporting by Charities- Slatemgnl of Recommended Practice applicable to ¢harities preparing the￿r accoL+nls in accordance wi(h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and with the provisions of the Companies Act 2006 and of FRS 102 relating to small companies. This report was approved by the Trustees on 30 June 2022 and signed on their behalf, by . F. Dryer.- rustee

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

INDEPENDENT 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 2021, which are set out on pages 6 to 16.

Responsibilities and basis of report

poses of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 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 y carried out under section 145 of the he Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examin

Since the d £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 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

12/07/2022 Date: .............................................

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 2021

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
2021
2021
£
£
171,220
103,799
-
169,000
-
107,760
____
____

171,220
380,559
____
____

-
51,417
183,350
309,301
____
____

183,350
360,718
____
____

(12,130) 19,841
-
-
___
____ _
(12,130) 19,841

_____
_____
45,391
117,039
____
____

33,261
136,880


 Total
Funds
2021
£
275,019
169,000
107,760
____
551,779

____
51,417
492,651
____
544,068
____
7,711
-
___
7,711
_____
162,430
____
170,141

 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

The detailed 2020 comparative statement of financial activities is reported in note 2.

The notes on pages 9 to 16 form part of these financial statements.

THE LEWA WILDLIFE CONSERVANCY UK (A company Ilmit8d by guarantoe) BALANCE SHE AS AT 31 DECENIBER 2021 COMPANY NUMBER 03470186 2021 2020 CURRENT ASSETS Debtors Cash at bank and in hand 12 77,530 196,974 52,526 135,665 274.504 188,191 LIABILITIES Creditors: amounts falling due within one year 13 104.383 25,761 NET CURRENT ASSETS 170.141 162.430 TOTAL NET ASSETS 170,141 162,430 FUNOS ReStr￿ted funds 33.261 45.391 Unrestricted funds 14 136.880 117,039 TOTAL FUNDS 170,141 162.430 The Trustees ¢orssider that the company is entitled lo exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 20C6 I'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 Trus18es acknowledge their responsibilities for ensuring that the company keeps accounting ￿COrdS which compty WTth section 386 of the Act and for preparing financial slalements which give a true and fair view of the stste of affairs of the company as al 31 December 2021 and of ils profil or loss for the year then ended in accordan with the requirements of sections 394 and 395 of the Act and which othewise comply with the requirements of the Companies Act 201% relating to the financial stslements so far as applicabl8 lo the company. The financial statements have been prepared in accordan￿ with the special provisions relating lo companies subject to the small companies regime within part 15 of the Compan￿$ Act 2006. The financial statements were approved by the Trustees on 30 June 2022 and signed on their behalf by.. JF Dryer The notes on pages g to 16 form 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 2021

Note
2021
£
Net cash provided by/(used in) Operating Activities (see below)
61,309
Change in cash and cash equivalents in the year
61,309
Cash and Cash Equivalents at the beginning of the year
135,665
Total Cash and Cash Equivalents at the end of the Year
196,974
Reconciliation of net income/expenditure to net cash flow from operating activities
2021
£
Net income/(expenditure) for the year (as per the statement of
financial activities)
7,711
Adjustments for
Depreciation
-
Decrease (Increase) in debtors
(25,004)
Increase (Decrease) in creditors due within one year
78,602
Net cash provided by/(used in) Operating Activities
61,309
Analysis of cash and cash equivalents
At 1
January
2021
Cash
flows
£
£
Bank current account and cash in hand
135,665
61,309
Total cash and cash equivalents
135,665
61,309		 2020
£
(52,976)
(52,976)
188,641
135,665
2020
£
(43,056)
-
(9,452)
(468)
(52,976)
At 31
December
2021
£
196,974
196,974

The notes on pages 9 to 16 form part of these financial statements

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 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 ye 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 C ic 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 Cha coming resources and resources expended and of the assets and liabilities of the joint operation is included in the C .

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.

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1.

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:

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

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 om which they may opt out. The Charit s only liability is the monthly contribution calculated as a pro qualifying earnings during the period of employment at the Charity.

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Detailed comparatives for the statement of financial activities

INCOME FROM:
Donations
Charitable Activities
Other trading activities

Total Income

EXPENDITURE ON:
Raising Funds
Charitable activities:

Total Expenditure

NET INCOME / (EXPENDITURE)
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
_____

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. Income from Donations
Donations
HMRC gift aid
4. Income from Charitable Activities
Income for services provided to Lewa
Wildlife Conservancy USA


5. Income from other trading activities
The Lewa Conservancy UK fundraising events
Share of income from events in partnership
with other charities


6. Expenditure on Raising Funds
The Lewa Conservancy UK fundraising events
Share of expenditure from events in partnership
with other charities
Staff costs
Donation processing fees
Donor relationship costs
Support costs		 Restricted
Funds
Unrestricted
Funds
2021
2021
£
£
171,220
89,947
-
13,852
__
__
171,220
103,799
___
___
Restricted
Funds
Unrestricted
Funds
2021
2021
£
£
-
169,000
_____
_____
-
169,000
___
___
Restricted
Funds
Unrestricted
Funds
2021
2021
£
£
-
2,597
-
105,163
_____
_____
-
107,760
___
___
Restricted
Funds
Unrestricted
Funds
2021
2021
£
£
-
413
-
19,424
-
20,842
-
2,790
-
1,325
-
6,623
_
__
-
51,417

 Total
Funds
2021
£
261,167
13,852
__

275,019
___
Total
Funds
2021
£
169,000
_____

169,000
___
Total
Funds
2021
£
2,597
105,163
_____

107,760
___
Total
Funds
2021
£
413
19,424
20,842
2,790
1,325
6,623
__
51,417
 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

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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
2021
2021
£
£
167,350
116,945
16,000
-
-
115,750
-
11,380
-
356
-
64,870
_
__
183,350
309,301

 Total
Funds
2021
£
284,295
16,000
115,750
11,380
356
64,870
_____
492,651
 Total
Funds
2020
£
205,082
14,922
108,922
21.059
2,567
66,161
_____
418,713

8. Support costs

Staff costs
Staff related costs
Board and governance expenses
Independent Examiner fee

Consultancy fees (incl. accountancy)

Office accommodation
Printing, postage & stationery
Other office expenses

Foreign exchange (gain)/loss		 Total
Funds
2021
£
36,820
10,343
1,555
1,920

17,070

-

889

2,432

464
____
71,493

___		 Total
Funds
2020
£
37,251
1,485
-
1,920
14,631
15,192
2,724
2,045
76
______
75,324
___

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
2021
£
6,623
64,870
____
71,493
 Total
Funds
2020
£
9,163
66,161
______
75,324

9. Taxation

The Charity is exempt from tax on its charitable activities.

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10.Net income/(expenditure) for the year

This is stated after charging:
Independent examiner
fee (incl. irrecoverable VAT)		 2021
£
1,920
 2020
£
1,920

11.Staff costs and numbers and trustee remuneration

Staff costs were as follows:

2021 2020 £ £ Wages and salaries 153,522 148,159 Social security costs 13,634 13,515 Pension contributions 6,256 5,297 ____ ______ 173,412 166,971

_ _

The following number of employees received employee benefits (excluding employer pension) during the year between:

£70,000 - £79,999

2021 2020 No. No. 1 1

The total employee benefits (including employer s social security and pension contributions) of the key management personnel were £91,964 (2020: £84,112)

Staff Numbers

The average monthly number of staff during the year was:

Raising Funds
Charitable Activities
Support		 2021
No.
0.4
1.9
0.6
____
2.9
___		 2020
No.
0.4
2.0
0.6
______
3.0
___

Trustee remuneration

The trustees were not paid nor received any other benefits from employment with the Charity in the year (2020: £nil). No trustee received payment for professional or other services supplied to the Charity (2020: £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 (2020: £nil)

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12.Debtors

Debtors
Accrued income
Due from Lewa Conservancy USA
Prepayments
_
Creditors
Accruals
Due to Lewa Conservancy Kenya
Deferred income
HMRC payroll taxes
_		 2021
£
37,527
39,142
861
______

77,530
___
2021
£
13,464
85,739
-
5,160
______

104,363

___		 2020
£
25,596
25,963
967
__
52,526
___
2020
£
19,440
-
2,000
4,321
__
25,761

13.Creditors

14.Funds

Summary of fund movements

Restricted Funds
Bursaries
Education
Community & Healthcare
Security & Anti-Poaching
Wildlife Conservation
Logistics
Partner Organisations
Unrestricted Funds
_		 Brought
Forward
£
15,912
2,548
26,756
18
157
-
-
_____

45,391
117,039
__
_
162,430
 Income Expenditure
£
£
26,355
(38,869)
81,814
(82,561)
-
(26,756)
211
(176)
46,840
(18,988)
-
-
16,000
(16,000)
_______
_______

171,220
(183,350)
380,559
(360,718)
__
___
551,779
(544,068)

 Transfer
£
-
-
-

-
-
-
-
_______
_
-
-
___
_
-
 Carried
Forward
£
3,398
1,801
-
53
28,009
-
-
______
33,261
136,880
__
170,141

THE LEWA WILDLIFE CONSERVANCY UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

14.Funds cont d

Analysis of net assets between funds

Restricted
Funds
Unrestricted
Funds
2021
2021
£
£
Debtors
19,591
57,939
Cash at bank and in hand
13,670
183,304
Creditors due within one year
-
(104,363)
_____
_______
___
_
33,261
136,880

 Total
Funds
2021
£
77,530
196,974
(104,363)
__
170,141
 Total
Funds
2020
£
52,526
135,665
(25,761)
_____
162,430

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 £300,295 (2020: £220,004), 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 2021 amounted to £169,000 (2020: £ 167,750)

During 2021 the Chairman s daughter was employed by the Charity.

During the year the Trustees donated an aggregate of £29,368 (2020: £44,317) to the Charity.