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2025-12-30-accounts

Registered Company Number: 03470186 Registered 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 2025

THE LEWA WILDLIFE CONSERVANCY UK

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

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025. 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:

Activities

The Charity meets its 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 Wildlife Conservancy UK (Lewa UK). A global fundraising team is engaged to increase funding for Lewa Kenya’s impactful work with communities and wildlife. Until 2024 this team was headed by an International Executive Director, employed by Lewa UK, since when it is being led by the Chief Development Officer of Lewa Kenya.

Public Benefit

When reviewing the Charity’s aims and objectives and planning its future activities, the Trustees confirm that they have referred to the guidance contained in the Charity Commission’s 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).” The Trustees are satisfied that the Charity meets the requirements and conforms with the Act’s definition of a charity meeting the principles of public benefit.

ACHIEVEMENTS AND PERFORMANCE

The trustees continued to support the preservation and protection of endangered species 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 donations were below those of the previous year following the decision to have certain foreign donations, previously routed through UK, sent directly to Kenya. Lewa UK is a fully integrated part of the international fundraising team, which generated funds over USD 5.9m in 2025.

THE LEWA WILDLIFE CONSERVANCY UK

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

Review of the Year

Income in the year was £181,154 compared to £257,935 in 2024 and £690,785 in 2023. This reduction is a consequence of several factors in recent years including the redirection of foreign donations direct to Lewa Kenya, the expiration of the Service Reimbursement Agreement with Lewa USA, and reduced fundraising activity during 2025 while the Charity was reviewing its strategy. Despite this, the Charity continued to benefit from the generous support of its core donors and was able to grant funds to Lewa Kenya of £132,865.

Reserves Policy

Throughout the year the Charity has adhered to its policy of maintaining a working capital reserve fund as a precautionary measure to mitigate against the risk of a reduction in income. This reserve would cover the fundraising and operating costs of the Charity for a minimum period of six months. Based on the 2026 budget, this six month minimum reserve would be £35,000. The free reserves of £65,932 on 31 December 2025 satisfy the Charity’s reserves policy.

Going Concern

The Trustees are of the opinion that the assets and reserves of the Charity, considering its committed income, expenditure and cash flows, are adequate to support its on-going activities and obligations.

Principal Funding

The charity has no single principal funder.

Investment Policy

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.

Rusk Management

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.

The Trustees risk management policy comprises:

Future Plans

The Charity seeks to maintain its current UK donor base and to expand it, particularly through a schedule of cultivation events planned for 2026 bringing together key personnel from Lewa Kenya with existing and potential donors. 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

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

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 appointed by the Board of Trustees under the terms of the Articles of Association. As part of their initial induction, newly appointed Trustees are provided with an information pack about the charity and are given a briefing as well as details concerning their duties as Trustees of the Charity. The Trustees meet formally twice a year.

Related Parties and Relationships with Other Organisations

In addition to the Charity there is a separate legal entity in the USA, which meets its charitable purposes by supporting the charitable activities 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 the Lewa strategic growth plan. The activities of the supporting entities in the UK and USA, which are identified to deliver their element of the plan, are delegated to, and coordinated by, the Chief Development Officer who is employed by The Lewa Wildlife Conservancy Kenya.

Financial transactions with related parties are described in note 13 to the financial statements.

Remuneration policy for key management personnel

Although all staff are employed by the independent Employer of Record staff remuneration is determined by the Sustainability Committee including an annual review and recommendation of key management personnel’s pay and remuneration. In coming to decisions the Committee takes 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 INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees J F Dryer Chair
K A Crook
P E Mulholland
D Hillyard Resigned 26 April 2025
F Sanderson Resigned 21 January 2025
Trustee Emeritus D J Walker
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 WILDLIFE CONSERVANCY UK

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

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 statements for each financial year which give a true and fair view of the 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:

The Trustees are responsible for keeping proper accounting records that 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 Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ 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 at a level compliant with the requirements of the General Data Protection Regulation and Data Protection Act 2018.

:

Statement as to disclosure to our Independent Examiner

In so far as the trustees are aware:

This report has been prepared in accordance with 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) 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 13 May 2026 and signed on their behalf, by

………………………..……………….

J. F. Dryer Chair of the Board of Trustees

THE LEWA WILDLIFE CONSERVANCY UK

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 2025, 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 Fellow of the Institute of Chartered Accountants in England and Wales Goldwins

Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

19 May 2026

Date: .............................................

THE LEWA WILDLIFE CONSERVANCY UK

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME FROM:
Donations
3

Total Income

EXPENDITURE ON:
Raising Funds
4
Charitable activities:
5

Total Expenditure

NET INCOME / (EXPENDITURE)
8
Transfer between Funds
_
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward

TOTAL FUNDS CARRIED FORWARD
 Restricted
Funds
Unrestricted
Funds
2025
2025
£
£
132,687
48,467
_ _

132,687
48,467
_ _

-
13,703
132,687
43,664
_ _

132,687
57,367
_ _

-
(8,900)
-
-
___
____ _
-
(8,900)
-
74,832

_ _
-
65,932



 Total
Funds
2025
£
181,154
____

181,154

____

13,703
176,351
____

190,054
____

(8,900)

-
___

(8,900)

74,832
____

65,932

 Total
Funds
2024
£
257,935
_
257,935_
_
_30,176
407,685
_
437,861_
_
(179,926)
-
__________
(179,926)
_254,758
____
74,832

The detailed 2024 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

BALANCE SHEET AS AT 31 DECEMBER 2025 COMPANY NUMBER 03470186

Note
£
CURRENT ASSETS
Debtors
10
5,764
Cash at bank and in hand
79,978
______
85,742
LIABILITIES
Creditors: amounts falling due within one year
11
19,810
______
NET CURRENT ASSETS
TOTAL NET ASSETS


FUNDS
Restricted funds
12
Unrestricted funds
12
TOTAL FUNDS

 2025
£
£
4,788
89,382
__
94,170
19,338
______
65,932
______
65,932

-
65,932

______

65,932

 2024
£
74,832
__
74,832
-
74,832
__
74,832

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 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 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 2025 and of its profit or loss for the year then ended in accordance with the requirements of sections 394 and 395 of the 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 13 May 2026 and signed on their behalf by:

JF Dryer

Chair of the Board of Trustees

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

THE LEWA WILDLIFE CONSERVANCY UK

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025

2025
£
Net cash provided by/(used in) Operating Activities (see below)
(9,404)
Change in cash and cash equivalents in the year
(9,404)
Cash and Cash Equivalents at the beginning of the year
89,382
Total Cash and Cash Equivalents at the end of the Year
79,978
econciliation of net income/expenditure to net cash flow from operating activities
2025
£
Net income/(expenditure) for the year (as per the statement of
financial activities)
(8,900)
Decrease (Increase) in debtors
(976)
Increase (Decrease) in creditors due within one year
472
Net cash provided by/(used in) Operating Activities
(9,404)
Analysis of cash and cash equivalents
At 1
January
2025
Cash
flows
£
£
Bank current account and cash in hand
89,382
(9,404)
Total cash and cash equivalents
89,382
(9,404)		 2024
£
(155,648)
(155,648)
245,030
89,382
2024
£
(179,926)
45,842
(21,564)
(155,648)
At 31
December
2025
£
79,978
79,978

Reconciliation of net income/expenditure to net cash flow from operating activities

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

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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.

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.

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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:

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.

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. Detailed prior-year comparatives for the statement of financial activities.

Note
INCOME FROM:
Donations
3
Charitable Activities
4

Total Income

EXPENDITURE ON:
Raising Funds
5
Charitable activities:
6

Total Expenditure

NET INCOME / (EXPENDITURE)
9
Transfer between Funds
_
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward

TOTAL FUNDS CARRIED FORWARD
 Restricted
Funds
Unrestricted
Funds
2024
2024
£
£
170,550
87,385
-
-
_ _

170,550
87,385
_ _

-
30,176
170,550
237,135
_ _

170,550
267,311
_ _

-
(179,926)
-
-
___
____ _
-
(179,926)

-
254,758

_ _
-
74,832



 Total
Funds
2024
£
257,935
-
____

257,935

____

30,176
407,685
____

437,861
____

(179,926)
-
___

(179,926)
254,758
____

74,832

 Total
Funds
2023
£
490,785
200,000
_
690,785_
_
_35,402
647,405
_
682,807_
_
_7,978
-
_
7,978_
246,780
_
_254,758

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

3. Income from Donations

Donations
HMRC gift aid		 Restricted
Funds
Unrestricted
Funds
2025
2025
£
£
132,687
45,283
-
3,184
__
__
132,687
48,467

 Total
Funds
2025
£
177,970
3,184
_____

181,154

 Total
Funds
2024
£
253,942
3,993
_______
257,935

4. Expenditure on Raising Funds

Staff costs
Consultancy fees
Donation processing fees
Donor relationship costs
Support costs
 Restricted
Funds
Unrestricted
Funds
2025
2025
£
£
-
-
-
-
-
2,663
-
808
-
10,232
_____
_____
-
13,703

 Total
Funds
2025
£
-
-

2,663
808
10,232
__
13,703

 Total
Funds
2024
£
7,533
11,606
2,835
145
8,057
____
30,176

5. Expenditure on Charitable Activities

Grants to The Lewa Conservancy Kenya
Grants to other Kenyan organisations
Staff costs
Consultancy fees
Travel costs
Support costs		 Restricted
Funds
Unrestricted
Funds
2025
2025
£
£
132,687
178
-
-
-
-
-
-
-
-
-
43,486
_
__
132,687
43,664

 Total
Funds
2025
£
132,865
-

-
-
-
43,486
_____
176,351

 Total
Funds
2024
£
219,550
1,000
46,454
77,498
-
63,183
_____
407,685

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6. Support costs

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

Consultancy fees

Office expenses

Foreign exchange (gain)/loss
 Total
Funds
2025
£
-
-
96
2,340

49,595

97

890
____
53,718
 Total
Funds
2024
£
13,957
10,052
308
2,340
32,767
11,816
-
______
71,240

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
2025
£
10,232
43,486
____
53,718
 Total
Funds
2024
£
8,057
63,183
______
71,240

7. Taxation

The Charity is exempt from tax on its charitable activities.

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

8. Net income/(expenditure) for the year

This is stated after charging:

This is stated after charging:
Independent examiner’s fee (incl. irrecoverable VAT)		 2025
£
2,340
 2024
£
2,340

9 Staff costs and numbers and trustee remuneration

Staff costs were as follows:

Wages and salaries
Social security costs
Pension contributions
 2025
2024
£
£
-
64,167
-
2,269
-
1,508
-
67,944

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 Employer of Record, on behalf of Lewa Kenya, employed one UK based team member during the year.

In addition, a consultant was paid directly by Lewa UK for accounting services, included in support costs (note 4). From 1 January 2026 these services are provided by the Employer of Record, with the costs met by Lewa Kenya.

Staff Numbers

The average monthly number of staff during the year was:

Raising Funds
Charitable Activities
Support		 2025
2024
No.
No.
-0.2
-0.7
- 0.6
- 1.5

Trustee Remuneration

The Trustees were not paid nor received any other benefits from employment with the Charity in the year (2024: £nil). No Trustee received payment for professional or other services supplied to the Charity (2024: £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 (2024: £nil).

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

10. Debtors

Accrued income Prepayments

11. Creditors

Accruals Due to Lewa Conservancy Kenya Other Creditors HMRC payroll taxes

2025
£
5,764
-
______

5,764
___
2025
£
8,097
11,626
87
-
______

19,810

 2024
£
4,385
403
__
4,788
__
2024_
£
13,440
3,880
-
2,018
______
19,338

12. Funds

Summary of fund movements

Restricted Funds
Education (including Bursaries)
Community & Healthcare
Security & Anti-Poaching
Wildlife Conservation
Kenya Core Programmes

Unrestricted Funds		 Brought
Forward
£
-
-

-
-
-
__
-
74,832
__
74,832
 Income Expenditure
£
£
59,695
(59,695)
45,850
(45,850)
13,664
(13,664)
12,728 (12,728)
750
(750)
_______
_______
132,687
(132,687)
48,467
(57,367)
__ ___
181,154
(190,054)

 Transfer
£
-
-
-
-
_______
-
-
___

-
 Carried
Forward
£
-
-
-
-
-
_______
-
65,932
___
65,932

THE LEWA WILDLIFE CONSERVANCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

12. Funds cont’d

Analysis of net assets between funds

Restricted
Funds
Unrestricted
Funds
2025
2025
£
£
Debtors
-
5,764
Cash at bank and in hand
11,626
68,352
Creditors due within one year
(11,626)
(8,184)
___
___
-
65,932

 Total
Funds
2025
£
5,764
79,978
(19,810)
___
65,932
Total
Funds
2024
£
4,788
89,382
(19,338)
_____
74,832

13. Related party transactions

The Lewa Wildlife Conservancy UK ( Lewa UK ) is related to the Lewa Wildlife Conservancy 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 £132,865 (2024: £219,550), for specific projects and other charitable initiatives within The Lewa Wildlife Conservancy as described in the annual report of the Trustees.

During the year the Trustees donated an aggregate of £59,000 (2024: £41,245) to the Charity.