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 2024

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee
CONTENTS
Page
Tru$tses' report
Independent examiner's report
Statement of financial activities
Balance sheet
Statement of Cash Flows
Notes to the financial statements
9-16

THE LEWA WILDLIFE CONSERVANCY UK
IA company limited by guaranteel
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are also directors of the Charity for the purposes of the Companies Act, submil their annual
report and the finanGial statements of The Lewa Wildlife Conservancy UK {the Charity) for Ihe year ended 31
December 2024. The Trustees confirm that the annual report and financial statements of the Charity comply
with currenl statutory requirements, the requirements of the Charity's governing document and the provisions
of the Statement of Recommended Practice
Accounting and Reporting by CharÉties.' Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wilh 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 proteclion of endangered wildlife species,
and in particular but wtlhout 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.
Activ¢ties
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 inlernational entities legally eslablished in non-
Kenyan countries including the Lewa Conservancy UK {Lewa UK). A global fundraising leam is engaged lo
increase funding for Lewa Kenya's impactful work with communilies and wildlife. Until 2024 this team was
headed by an International Executive Director, employed by Lewa UK, since when it is being 18d by the Chief
Development Officer of Lewa Kenya.
To maximise Ihe effectiveness of the fundraising team. several members were based in the UK and employed
by Lewa UK., they were funded in part by The Lewa Wildlife Conservancy USA (Lewa USA) through a SeTVi
Reimbursement Agreement with Lewa UK in recognition of Lewa UK providing services to meet the charitable
objects of Lewa Kenya and tts related entities. This five year agreemenl which commenced in 2019 expired at
the end of 2023.
Public Benefit
When reviewing Ihe Charity's aims and objectives, in planning future aclivities, 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
There was less involvement by volunteers in 2024 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 speGies and to develop
associated community projects in line with the principle activities set out above. A number of specific appeals
were well supported by donors but overall donalions were below those of the previous year following the
decision to have certain foreign donations. previously routed through UK, sent directly to Kenya. The UK staff
are a fully integrated part of the intemational fundraising team, which generated funds over USD sm in 2024.

THE LEWA WILDLIFE CONSERVANCY UK
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Review of the Year
As a consequenGe of the redireclion of foreign donations and the expiration of the Service Reimbursement
Agreement total income in 2024 fell year on year by 600/0 which, in turn. led to a halving of the grants sent to
Lewa Kenya. Non-granl expenditure also fell, as a result of the previous yearfs organizational changes to the
global fundraising team. At 31 December 2024 all available restricted funds had been awarded to Lewa
Kenya. Unrestricted fLtnds at 31 December 2024 were £74,832, a reduction in Ihe year of £179,926 following
the expiration of the Service Reimbursement Agreement and the awarding of a £50,000 unrestricted grant to
Lewa Kenya.
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 Gash outflows. This currently amounts to
about £60,000, an amounl reduced from that required at the end of 2023 because of further organisationa
changes undertaken in 2025 (see Plans for the Future, below). The unrestricted funds (£74,832) at 31
De￿mber 2024 exceed the minimum reserve.
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.
Principal funding
The charity has no single principal funder.
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 TrLfStees will place them in short term bank deposit accounls seeking lo achieve as compelitive 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 abilily to obtain donations from tts
fundraising activities and thereby in the provision of effective funding to The Lewa Wildlife Conservancy
Kenya.
Plans & strategies for managing the risks
The Truslees risk managemeni policy comprises..
a) an annual review of the principal risks and uncertainties.,
b) the establishmenl 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
The charity seeks to maintain its current UK donor base and to expand it particularly in Europe, the Middle
East and Asia. The UK charily 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. From 1 January 2025 the UK employees were transferred to a globally
based Employer of Record which has assumed all employer responsibilities. Lewa Kenya meets the costs of
the services provided by the Employer of Record.

THE LEWA WILDLIFE CONSERVANCY UK
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Oryanisational strncture
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 Appointsnent and Inductlon of Trustees
Trustees are elected and co-opted under the terms of the Articles of Associalion. When seeking a new
Trustee, the existing Trustees would look to appoint someone who was already familiar with the work of the
Charity andlor active in the field of conservation. Once appointed the Trustees would mentor Ihe new Trustee
and encourage himlher to attend Trustee meelings 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 meel their
Ghaiitable purposes by supporting the charilable activilies of The Lewa Wildlife Conservancy Kenya. A
Sustainability Committee of five members, comprising three board directors of the Lewa Wildlife Conservancy
Kenya and a representative from each of the UK and USA boards, meet quarterly together with the Chief
Executive Officer and the Chief Development Officer of the Lewa Wildlife Conservancy Kenya, to monitor and
review Ihe Lewa strategic growth plan. The activities of the three supporting entities in the UK, USA and
Canada, which are identified to deliver their elemenl of the plan, are delegated to, and coordinated by, the
Chief Development OffI￿r who is employed by The Lewa Wildlife Conservancy Kenya.
Financial transactions wilh relaled parties are described in note 14 to the finanaal stalements.
Remuneration policy for key management personnel
Although all staff are employed by the independent Employer of Record staff remuneration is detemiined by
the Suslainabilily Committee including an annual review and recommendation of key management personnel's
pay and remuneration. In coming to decisions Ihe Committee lakes into account the aims and values of the
Charity, the slrategic plan and Ihe ability to pay. individual ¢ompetenGies and performance, remuneration
levels at similar Gharities, and retention. These factors are not exclusive and any decision will inevitably
include an element of discretion.
REFERENCE AND ADMINISTRATIVE DETAILSf
Trustees
J F Dryer
K A Crook
D Hillyard
P E Mulholland
S Rupani
F L R Sanders
F Sanderson
Chair
resigned 26 April 2025
resigned 12 November 2024
resigned 26 November 2024
resigned 21 January 2025
Trustee Emeritus
Company registered number
Charity regislered number
Registered office
Independent Examiner
D J Walker
03470186
1069800
75 Maygrove Road, West Hampstead.London NW6 2EG
Anthony Epton, 75 Maygrove Road, West Hampstead.London NW6 2EG

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDEO 31 DECEMBER 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees (who are also directors of The Lewa Wildlife Conservancy UK for the purposes of company law)
are responsible for preparing the Trustees, report and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company and charity law requires the Trustees to prepare financial statemenls for each financial year which
give a true and fair view of Ihe state 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 statements. the Trustees are required to-
select suitable accounting policies and then apply them consistently
observe the methods and principles in Ihe Charities SORP
make judgments and estimates that are reasonable and prudent
slate 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 it is inappropriate to presume that
the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounling records Ihal disclose with reasonable accuracy at
any time the financial position of the charitable company and enable 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 hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The Truslees are responsib5e for the maintenance and integrity of the charity and financial informalion
included on the charity's website. Legislation in the United Kingdom goveining the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions. They are also
responsible for ensuring all personal and other sensilive data of donors, funders, partners and staff is
maintained at a level complianl with the requirements of the General Data Protection Regulation and Data
Protection Act 2018.
ststement as to disclosure to our Independent Examiner
In so far as the trustees are aware..
There is no relevant information of which the charitable company's independent examiner is unaware.,
and
The trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant inforrnation and to establish that the independent examiner is aware of that information.
This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and
Reporting by Charities.. Statement of Recommended Praclice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
and with the provisions ofthe Companies Acl 2006 and of FRS 102 relating to small companies.
This report
as approved by the Trustees on 29 April 2025 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 2024, 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 Myse￿ that the accounts of the Company are not
required to be audited under Part 16 of the 2006 Act and are eligible for independent examinalion, I
report in respect of my examination of your charily's accounts as carried out under section 145 of the
Charities Aot 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 examinerfs 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 l am qualified to undertake the examination because
l 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..
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 a¢¢ounling 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 corne across no other matters in connection with Ihe examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Ee¥Th
Anthony Epton BA, FCA, CTA, FCIE
Fellow of the InstitLrte of Chartered Accountants in England and Wales
Goldwins
Chartered Accountants
75 Maygrove Road
Wesl Hampstead
London NW6 2EG
13 May 2025
Date: ...............

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
lincorporating income and expenditure a¢countl
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Note
INCOME FROM:
Donations
170,550
87,385
257,935
490, 785
Charitable Activities
200, 000
Total Income
170,550
87,385
257,935
fj90, 785
EXPENDITURE ON:
Raising Funds
30,176
30,176
35,402
Charitable activities=
170,550
237.135
407,685
647,405
Total Expenditure
170,550
267,311
437.861
682, 807
NET INCOME I (EXPENDITURE)
{179.926) (179,926)
7,978
Transfer between Funds
NET MOVEMENT IN FUNDS
1179,926)
1179,926)
7.978
RECONCILIATION OF FUNDS:
Total funds brought fomard
254.758
254.758
246, 780
TOTAL FUNDS CARRIED FORWARD
74,832
74,832
254, 758
The detailed 2023 comparalive 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
IA company limited by guarantee)
BALANCE SHEET
AS AT 31 DECEMBER 2024
COMPANY NUMBER 03470186
2024
2023
Note
CURRENT ASSETS
Debtors
Cash at bank and in hand
4.788
89.382
50,630
245, 030
94.170
295, 660
LIABILITIES
Creditors.. amounts falling due within one year 12
19,338
40,902
NET CURRENT ASSETS
74,832
254, 758
TOTAL NET ASSETS
74,832
254. 758
FUNDS
Restricted funds
13
Unrestricted funds
13
74.832
254, 758
TOTAL FUNDS
74.832
254, 758
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under
the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the
company to obtain an audit foi the year in question in accordan￿ with section 476 of the Act. The Trustees
acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with
section 386 of the Act and for preparing financial statements which give a true and fair view of the state of
affairs of the company as at 31 December 2024 and of its profit or loss for the year then ended in accordance
with the requirements of sections 394 and 395 oflhe Act and which otherwise comply with the requirements of
the Companies Act 2006 relating to the financial statements so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions relating to companies
subject to the small companies regime within part 15 of the Companies Act 2006.
The financial statements were approved by the Trustees on 29 April 2025 and signed on their behalf by..
JF Dryer
The notes on pages 9 to 16 form part of these financial statements

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantse
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
Note
2024
2023
Net cash provided byl(used inl Operating Activities Isee below)
(155,648)
54,346
Change in cash and cash equivalents in the year
1155,648)
54,346
Cash and Cash Equivalents al the beginning of the year
245,030
190, 684
Total Cash and Cash Equivalents at the end of the Year
89,382
245,030
ReconGiliation of net incomelexpenditure to net Gash flow from operating activities
2024
2023
Net incomel(expenditure) for the year (as per the ststement of
rinancial activities)
1179,926)
7.978
Decrease (Increase) in debtors
45.842
18,454
Increase (Decrease) in creditors due within one year
Net cash provided byl{used inl Operating Actlvities
{21,$64)
27,914
1155,648)
54,346
Analysis of cash and cash equivalents
At1
January
2024
Cash
flows
At31
December
2024
Bank current account and cash in hand
245.030
(155,648)
89,382
Total cash and cash equivalents
245.030
155,648
89.382
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 2024
I. ACCOUNTING POLICIES
Basis of preparation of financial ststements
The f nancial slatements have been prepared in accordance with Accounting and Reporting by Charities-
statement of Recommended Pradi￿ applicable to charities preparing their accounts in accordance with
the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102
effective 1
January 20191- (Charities SORP), the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102) and the Companies Act 2006. The Charity has taken advantage ofthe 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
iecognised at historical cost or transaction value unless othetwise stated in the relevant aGGounting policy
or note.
Going concem
The accounts are prepared on a going conGem basis after consideration by the trustees thal there are no
material uncertainties about the Charity's ability to continue as a going wncern. Such consideration
includes a review of committed inGome 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 Ihe next
reporting period nor which affect the current yearfs finanGial statements.
Fund accounting
Unrestricted funds are available to spend on activilies 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.
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 joinl operation is included in the Charity's acGounls.
Incoming resources
Income is recognised when the Charity has enlitlement to the funds, any performance condilions attached
to the income have been met. it is probable that the income will be re￿iVed and that the amount can be
measured reliably.
Giants 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.
Donations of services and non-monetary gifts
Where services or other non-monetary gifts are provided to the Charity as a donation, the conlribution is
recognised as income based on the value of the gifl. being the amount the Charity would have been willing
to pay lo obtain an equivalent economic benefit," a Gorresponding 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 limitsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES .... continued
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 spectfic 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 activrty. Costs which are
shared between a number of specific activities are charged diiectly to those activities based on the amount
of time or usage incurred in undertaking each of the specific activities.
Allocation of support costs
Support costs are inGurred 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 noles to the financial slatements,
ale allocated bebNeen the cost of raising funds and expendilure on charitable activities based on the
weighted average amount of time undertaken by the Charity as a whole on those activities.
Foreign Currencies
Assels and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling al the
balance sheet date. Transactions in foreign currencies are converte(J into sterling at the rate of exchange
ruling at the date of the transaction. Exchange differences are taken into account in arriving al the Net
Incomel(Expenditure) lor the year and both gains and losses are included in support costs.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated lo
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.
Debtors
Accrued income is recognised where funds in respect of the financial period being reported have been
received or invoiced after the 8alance Sheet date. Prepayments are recognised where payments. in
respect of future financial periods have been made prior lo 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 deposrt or similar account.
1.13
Creditors
Creditors and provisions are recognised al their invoiced amounl including VAT. Accruals are based on
agreed costs {including VAT) for services received prior to the BalanGe Sheet date but nol invoiced before
that dale,. where an expense has not been agreed an estimate of the final seltlemenl amount (including
VAT) is made
1.17
Pensions
Employees a￿ 'auto enrolled. into a defined conlribution pension scheme from which they may opl 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.
33%
straight line
10-

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2. Detailed comparatives for the statement of financlal activities
Restrlcted Unrestricted
Funds
Funds
2023
2023
Total
Funds
2023
INCOME FROM..
Donations
369,427
121,358
490,785
Charitable Activities
200,000
200,000
Total Income
369,427
321,358
690,785
EXPENDITURE ON:
Raising Funds
35,402
35,402
Charitable activities..
415,829
231.576
647,405
Total Expenditure
415,829
266,978
682,807
NET INCOME I (EXPENDITURE)
(46,402)
54,380
7,978
Transfer between Funds
NET MOVEMENT IN FUNDS
{46,402)
54,380
7,978
RECONCILIATION OF FUNDS:
Total funds brought fO￿ard
46,402
200,378
246.780
TOTAL FUNDS CARRIED FORWARD
254,758
254,758
11

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
3. Income from Donations
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Donations
HMRC gfft aid
170,550
83,392
3,993
253,942
3,993
485, 194
5.591
170,550
87,385
257,935
490, 785
4. Income from Charitable Actlvities
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Income for services provided to Lewa
Wildlife Conservancy USA
200,000
200, 000
5. Expenditure on Ralsing Funds
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Staff costs
Consultancy fees
Donation pro￿SSIng fees
Donor relationship costs
Support costs
7,533
11,606
2,835
145
8.057
7,533
11,606
2,835
145
8,057
23, 693
2,293
1, 136
8, 280
30,176
30,176
35.402
12-

THE LEWA WILDLIFE CONSERVANCY UK
IA company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
6. Expenditure on Charitable Activities
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Grants to The Lewa Conservancy Kenya
Grants to other Kenyan organisations
Staff costs
Consultancy fees
Travel costs
Support costs
169.550
1,000
50,000
219,550
1,000
46,454
77,498
415,829
46,454
77,498
140,830
2, 134
2,396
86,216
63,183
63,183
170,550
237,135
407,685
647,405
7. Support costs
Totsl
Funds
2024
Total
Funds
2023
Staff costs
Staff related costs
Board and goveinance expenses
Independent Examiner fee
Legal fees
Consultancy fees
Travel costs
Printing, postage & stationery
Other office expenses
Foreign exchange {gainllloss
13,957
10,052
308
2,340
34,269
11,488
1,633
2,160
17,760
19,206
1,027
2,057
4,079
817
32.767
627
11,189
71,240
94,496
Allocation of Support costs
Support costs are allocated between the Charily's activities on the basis of the weighted average staff and
consulting time spent on each activity, as follows..
Total
Funds
2024
Total
Funds
2023
Fundraising
Charilable activities
8,057
63,183
8,280
86,216
71,240
94,496
13-

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
8. Taxation
The Charily is exempt from tax on its charitable activities.
9. Net incomel(expenditurel for the year
This is stated after charging..
2024
2023
Independent examiner's fee (incl. irrecoverable VAT)
2,340
2, 160
10.Staff costs and numbers and trustee remuneration
Staff costs were as follows..
2024
2023
Wages and salaries
Social security costs
Pension contributions
Severance pay
64,167
2,269
1,508
150,841
72, 782
5, 769
30. 000
67,944
198, 792
The following number of employees received employee benefrts (excluding employer pension) during the
year between..
2024
2023
No.
No.
£70,000- £79,999
Staff Numberg
The average monthly number of staff during the year was=
2024
2023
Raising Funds
Charitable Activities
Support
Trustee remuneration
The trustees were not paid nor received any other benefits from employment with the Charity in the year
(2023.. £nil). No trustee re￿IVed paymenl for professional or other services supplied to the Charity (2023-.
£nil). Truslees are re-imbursed expenses which would otherwise have been paid by the Charity. in total,
such expenses amounted to £nil in the year (2023.. £nil).
14-

THE LEWA WILDLIFE CONSERVANCY UK
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11.Debtors
2024
2023
Accrued income
Due from Lewa Conservancy USA
Prepayments
4,385
10,591
38,927
1,712
403
4,788
50, 630
12.Creditors
2024
2023
Accruals
Due to Lewa Conservancy Kenya
HMRC payroll laxes
13,440
3,880
2.018
11,675
26,341
2, 886
19,338
40,902
13.Funds
Summary of fund movements
Brought
Forward
Income Expenditure
Transfer
Carried
Forward
Restrictsd Funds
Education (including Bursaries)
Community & Healthcare
Security & Anti-Poaching
Wildlife Conservation
Kenya Core Programmes
Partners
106,981
{106,981)
204
28,365
34,000
1,000
(204)
{28,3651
(34,000)
(1,000)
170.550
1170,550}
Unrestricted Funds
254,758
87,385
1267,311)
74,832
254,758
257.935
(437,861)
74,832
15-

THE LEWA WILDLIFE CONSERVANCY UK
(A company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Funds cont'd
Analysis of net assets between funds
Restricted Unrestricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Debtors
Cash at bank and in hand
Creditors due within one year
4,788
4.788
85,502
89,382
(15,4581 (19.338)
50, 630
245,030
(40. 902)
3,880
13,8801
74,832
74,832
254, 758
14. Related party transactions
The Lewa Wildlife Conservancy UK (Lewa UK) is related to Lewa Wildlrfe 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 ConseNancy. During the year, Lewa UK awarded funding of
£219,55012023.' £415,829), for specific projects and other charitable initiatives within The Lewa Wildlife
Conservancy as described in the annual report of the Iwstees.
Lewa UK is related to Lewa Wildlife Conservancy USA (Lewa USA). Day to day global operations of the
Imo organisations are managed on a combined basis including resources employed by Lewa UK. In
recognition of the support thereby provided by Lewa UK through its charitable seNices to and for the
benefil of Lewa Kenya, Lewa USA and all other entilies related to Lewa Kenya in the world, Lewa USA
entered into a Service Reimbursement Agreement with Lewa UK in 2019. This Agreement ended at 31
December 2023 after which Lewa UK has received no reimbursemenl from Lewa USA. The level of
reimbursement in 2023 amounled to £200,000. The revised arrangements for the management of global
operations from 1 January 2025 are described in the Trustees, Annual Report
During the year the Trustees donated an aggregate of £41.245 (2023.. £63,192) to the Charity.
16-