Annual Report and Financial Statements For the year ended 31 December 2023 Orangutan Foundation Company Number: 4624177 Charity number: 1095660
Orangutan Foundation CONTENTS Page Reference and Ad ministrative Details Trustees, report 3-13 Independent Examiner's report 14 Statement of financial activities 15 Balance sheet 16 Statement of cash flows 17 Notes to the financial statements 18-27
Orangutan Foundation Reference and Administrative Details Trustees: Sir Richard Gozney Ashley Leiman OBE (Chairl lan Redmond OBE Dr Jack Rieley Richard Robinow Guy Sanders {Treasurerl Key Management Personnel: John Robertson (Director of Indonesian Programmesl Prlnclpal address & Registered Offlce: 7 Kent Terrace London NWI 4RP Reglstered company number: 4624177 Reglstered Charlty number.. 1095660 Independent audltor: Blue Spire Ltd Cawley Priory South Pallant Chichester P019 ISY Bankers: Lloyds Bank PIC 185 Baker Street London NWI 6XB
Orangutan Foundation Trustees, Report The Trustees present theirAnnual Report and Accounts forthe year ended 31 December 2023. Objects and Activitles The objects of the OranEUtan Foundation are: to promote forthe public benefit, the preseNation of non-human primates In their natural habitat, to promote their long-term welfare in all parts of the world and to protect them from extinction. to advance education for the public benefit in the study, preservation, and protectlon from extinction of non-human primates; Public Beneflt All Trustees give their time voluntarily and receive no benefit with the exception of falr rent as Set out in Note 5. Details of the work undertaken by the Orangutan Foundation in 2023, as set out In thls report, satisf ies the public benef it requSrements for Charities engaged in anlmal welfare, promotlng the environment and the advancement of education. The Charlty's Trustees have thus complied with the Charitie5 Act 2011 to have due regard to Public Benefit guidance published by the Charities Commisslon. Structure, Governance and Management Orangutan Foundation is a charity established as a Company Limited by Guarantee (No 4624177). The company is registered with the Charity Commissioners (No 10956601 and is governed by a Memorandum and Articles of Association, which were incorporated in December 2002. The Foundation provldes funds to fulfil its objectives, to its Indonesia Country Office, which is registered as a foreign non-governmental organisation INGOI. Orlglna Ily, the Orangutan Foundatlon I'the Foundatlon") was established as a Charity under a trust deed approved by the Charity Commission INO 1095660-11 in 1994. The objects of the original Charity were to promote the preseniation of wild orangutans and to advance education to preserve and protect the specles from extinction. As the Foundation evolved, It became necessary to widen its activities. A uniting direction was given by the Charity Commissioners in October 2003 '1inking' the two Charitles together, This means that whilst both Charities remain separate legal entities, there 15 no requirement for separate financial statements or annual returns. The governance of the Charity is vested in a Board of Trustees, which meets on at least two occasions each yea r, The Board will continue to endeavour to widen its skills base and recruit trustees with relevant experience. New trustees receive induction training and are briefed on developments in charity law and financial matters, as appropriate, Details of the trustees, all of whom served for the whole period, are shown on page 2 of this report. Day-to-day management of the Charity's affairs is the responsibility of the Director, who is also a Trustee, assisted by a small number of employed staff.
Orangutan Foundation Trustees, Report Risk management The Trustees have a risk management strategy which comprises: an annual review of the risks the Charity may face; the establishment of systems and procedures to mitigate those risks identified; and the implementation of procedures designed to minimise any potential impact on the Charity should those risks materialise. The Trustees are satisfied that major risks to which the Charity is exposed have been discussed and systems have been put in place to mitigate those risks, The principal risks identified by the Trustees are as follows: Challenges raising funds to enable continued support of field operations, due to the current financial climate. Loss or Incapacitation of key staff Depreciation of sterling, especially relative to the US dollar, as a result of global economic factors, increasing operating costs of the Country Office in Indonesia. Regulatory changes in Indonesia affecting the continued ability of the Foundation to continue to operate as it does currently. 2023 Activltles and Achlevements The Orangutan Foundation offers its appreciation to all grant giving bodies, donors and supporters without whom we would not be able to support this essential conservation work in I ndonesian Borneo, which is carried out by the Foundation's Indonesia Country Off ice. The Indonesla Country Office octlvltles Notable achievements of the Foundation's Indonesia Country Office during the year include: Lamandau Wlldllfe Reserve Central Kallmantan Indoneslan Borneo. The reserve and adjoining buffer zone forests cover over 200,000 acres (80,937 hectares) and was established as a release site for orangutans. The Foundation collaborates with the government's conservation agency BKSDA in protecting the reserve and its orangutan population, Hobltut protection The integrity and biodiversity of the reSee is threatened by illegal logging, encroachment, fires, and hunting. To address these threats, habitat protection efforts focused on the operation of nine guard posts located at strategic points around the reserve to monitor access, prevent transportation of illegally felled timber, and act a5 a field base for monitoring patrols. 16 locally recruited forest rangers carried out 212 routine forest monitoring patrols during the year, covering 2,500 km, with the routes and results mapped using GPS with SMART Patrol software. During routine monitoring patrols, 2 incidents of illegal logging were detected and reported to BKSDA. These reports were followed up with two joint patrols conducted
Orangutan Foundation Trustees, Report together with BKSDA Forestry Police, resulting in the cessation, mapping, and disruption of each illegal logging incident, including a major outbreak that had been detected in a remote southern part of the reserve not covered by the patrol network. The patrol staff also played a crucial role in the early detection a nd extinguishing of bush fires. The number of bush fires detected in 2023 was at its lowest for many years. Six ground verification checks were made in response to hotspot data detected from satellite imagery. Whilst staff only had to extinguish one bush fire during the year. All the guard posts have been equipped with firefighting equipment, including portable water pumps, hoses, and jet shooters. As part of the f ire prevention activlties, additional communication equipment was provided18 radio HTS for field use when detecting and extinguishing fires, and 2 radio repeater base stations}, one socialisation vlsit to local communities was carried out together with related local agencies,. six addltional fire warning notices erected at vulnerable locations; whilst a fire response command post was established together with BKSDA on the western side of the reserve wlth staff on stand- by duty during the peak dry season; and one In-house fire-fighting tralning conducted for OF-UK and BKSDA staff, In addition to ground monitoring, aerial monitoring was conducted using a drone and Geographic Information System IGISI analysis of satellite imagery. GIS analyses were used to plot the locations of illegal activities and outbreak5 of wildfires using Input data from SMART Patrols, to assist with conservation management planning and collaboration wlth the conservation agency BKSDA. Orangutan rescues and post-relea5e monltorlng Five orangutan release camps were operated as part of the post-release monltoring programme. Foundation staff monitored the presence of 55 orangutans regularly during the year in the forest around the camps, comprising 31 reintroduced orangutans, 14 wild orangutans and three graduates of the soft-release process livlng Independently, as well a5 a further seven undergoing soft-release. Three orangutans whose pregnancies were monltored gave blrth during 2023. There have now been more than 100 orangutan births monitored under the reintroductlon programme up to end of 2023. Through the combined efforts of releases, protection, and monitoring, the Orangutan Foundation has helped to establish and maintain a self- sustaining viable population. The health of all released orangutans still under obseNatlon is monitored by camp staff, whilst weekly and on-call health checks are made by the Foundation's two veterinary doctors, especia Ily for the infants in soft-release. Eleven orangutans were rescued and translocated into the reserve together wlth BKSDA during the year, with another just translocated. Whilst a sun bear and four individuals of other primate species were also released. Habltat restoration Four nurseries were maintained to support the habitat restoration programme, where wild seedlings from five species that had been collected by local villagers were maintained and nurtured for 6-9 months before planting out. To restore degraded habitat and increase the carrying capacity of the Reserve, 55,500 wild seedlings were planted out at the beginning of the rainy season at four locations covering 40 ha of degraded land and 62.9 ha under natural succession with enrichment planting.
Orangutan Foundation Trustees, Report The total degraded area restored now covers 427 acres (173 hectares), with 247,358 seedlings planted out since 2015. To maximise their survival, maintenance work is carried out on each seedling at intervals of about 3, 12, and 24 months since planting out, The tota l area mainta ined in 2023 was 96 ha (including seedlings planting out in previous two years). The collection of wild seedlings, planting out, and after-planting maintenance was carried out together with 31 planters from local communities. Putln National Park Central Kalimantan Indoneslan Borneo The Foundation collaborates with the park management BTNTP to protect the park and conduct research to support conservation management planning and promotion. Habltat protectlon The Foundation operated two guard posts on the western side of the park, which are strategically located to control the main rlver access points into the core zone, and from which both weekly river and land forest monitoring patrols were carried out together with BTNTP staff. The weekly patrols use SMART Patrol software with handheld GPS units, with the data being processed in the GIS and shared with BTNTP. A total of 107 monitoring patrols were conducted with BTNTP during 2023, coverlng 1,482 km. All incidents of illegal activities are reported to BTNTP Head of Resort. An additional 10 joint monitoring patrols were conducted with BTNTP staff in the northern sector of the pa rk that is subject to ongoing threats. The guard post staff also helped BTNTP staff to monitor the park for any outbreaks of fire; whilst one set of firefighting equlpment (water pumps, nozzles, and 2 x 100 m hoses) was provided to each of the two guard posts, and fire awareness warning notices erected12 notice boards, 15 ba nnersl at vulnerable locations. Research and educatlon The Foundation continued to operate an international Tropical Forest Research Station at Pondok Ambung in the northern sector of the park. The camera-trapping programme continued, with 11 camera traps in operation around the Pondok Ambung area, recording 393 anlmals from 19 species in 2023. Overall, thirty- seven rare species have been recorded, comprising 2 species of reptlles, 9 bird species, and 26 species of mammals, including the endangered Bornean Clouded Leopard, Sun Bear, porcupine, six species of primates, three species of deer, two species of small wild cats, three species of pheasant and monitor lizards. 61 night-time surveys of Bornean Tarsier and Slow Loris (nocturnal primates} were conducted, as well as 2 x 4 nights of fomistoma {crocodilianl surveys along a t 7 km stretch of river (cumulative length of 40.8 km surveyed}; whilst two sets of 5-day dawn and dusk surveys of Proboscis Monkeys were carried out at six-monthly intervals, each survey covering an area of 41.43 km2 of riverine habitat. Growth development of 137 trees from 50 species in 20 sample plots within two permanent vegetation plots was measured twice {every six months), whilst a survey of the phenology of 49 tree species along a 4-ha strip was carried out every month, with 91-202 individ Lsa Is from 18-30 species flowering or fruiting. The Information Centre in the park operated by the Foundation with a local guide, received 2,781 visitors from 58 different countries during the year.
Orangutan Foundation Trustees, Report Forests outslde conservation areas western Central Kalimantan Indoneslan 8orneo This is a joint initiative with Yayorin (the Foundation's local partner NGO), to conserve populations of the critica Ily endangered Bornean Orangutan and other wildlife that survive in forests outside conservation areas, where the majority of orangutans and their habitats are found. Highlights of our work in this area include., Collaborating with industrial concessionaires responsible for managlng forest lands outside conservation areas in five districts of western Central Kallmantan, which together cover over one million hectares12.5 million acres) of mainly state forest land. This work- implemented In collaboration with BKSDA and concessionaires - focused on conductlng surveys in high biodiversity forests to determine the status of orangutan populations within each management concession and the conservation actlons required, During 2023, surveys were conducted in five locations along strip transects coverlng 230,574 ha {569,760 acres) of remaining forest cover within 387,702 ha1958,032 acres) concession areas, yielding an estimated 2,254 orangutans 1> 9,000 Individuals overall since beginning these surveys). All results are provided to BKSDA and contribute to the province-wide inventory being compiled by the Ministry of Environment and Forestry. Forest monitoring patrols in the buffer zone forests around the Lamandau WR, under the responsibllity of two districts, FMUS, were conducted to protect these forests from Illegal logging, encroachment, and outbreaks of wildfires. A 2-day training programme in wildlife and habltat survey techniques, data analysis, and reporting, was held for 20 staff from participating concession holders and related Forestry agencies IBKSDA, BTNTP, Fms). Whilst two In-house training programmes were held for BTNTP staff in GIS use and in spatlal monitorlng and reporting tools ISMARTI. Educatlon research and co-ordinatlon Ten conseNation education events were organised with guest speakers, hosted by the Country Office. These were held to celebrate annual nature days, including Primate Day, Earth Day, Biodiversity Day, International Orangutan Day and National Tree Planting Day. The field teams provide regular video cllps, photographic documentation and news updates that are used on the Foundation's soclal media platform5 both in Indonesia and the UK, Five research grants of £500 each were awarded to Indonesian students to conduct fieldwork in tropical ecology. This long-term programme aim5 to support the development of future conservation leaders and practitioners. Regular meeting5 for presenting work plans and co-ordinating activities were held with officials from the Mlnistry of Environment & Forestry, local government agencies, NGOS, and other stakeholders.
Orangutan Foundation Trustees, Report UKO Ice activities Big Green Match Fund raised over £13,500 towards Habitat Protection and Habitat Restoration. Sponsor an Acre campaign helped to protect 9,246 acres of rainforest, Finance Manager, Coreen Reilly was delighted to attend both the Ealing Animals Fair and the Piccadilly Animals Fair, In July, Orangutan Foundation were honoured to be chosen as the Faltrego 'Earth Year" Charity partner. Faltrego generously offered Orangutan Foundation pro bono access to their creative, strategic a nd production skills to create a campaign film which will be ready for release in 2024. Founder and Director, Ashley Lelman, undertook two trips to Indonesia to vislt programmes and support staff in the fleld. The Big Give Christmas Challenge raised over £25,500 to help empower communities to ma ke the transition towards sustalnable livelihoods by helping esta blish community income generation programmes such as agroforestry and small scale fish farming. We have continued to increase our audience across all social platforms by posting more video content to reach new viewers. Instagram remains our largest online supporter base and has become a great platform for sharing short-form video content sent from the field. Twitter also continues to grow and is a great platform for audiences to share content, To increase Linkedln following and engagement we have focused on key achievements and events that resonate with the Linkedln audience which has proved to be successful. Our average reach on Facebook has increased four-fold compared to 2022 and is the platform with the highest engagement. Additionally, our YouTube following is on the rise as we post more short-form content and educational videos. Over the next year, we will be collecting analytic data monthly to continue to adapt and improve our social reach and engagement across all platforms and increase the number of educational infogra phic posts. Sto and volunteers Communication and Operations Officer position was vacated by Stephanie Nolan in July 2024 and recrultment to fill the positlon is currently underway. Coreen Rellly continues in the posltion of Finance Manager, The Foundation achieved all its main aims for 2023 except the construction of a new guard post which is Scheduled to be completed in 2024. Alms for 2024 We have set ourselves the following challenges for 2024.. Initiate a multi-stakeholder resolution of encroachment in the Lamandau Wild life Reserve through community dialogue and awareness raising, supporting sustainable community
Orangutan Foundation Trustees, Report development, a management plan for a special use zone, and community participation in ha bitat restoration. Increase collaboration with government conseNation agencies to increase the protectlon of orangutans and their habitats in the Lamandau Wildlife ReseNe and Tanjung Puting National Park through forest monitoring by joint ground patrol teams, Support the protection of orangutans and their habitats through the operation of eleven guard posts, five post-release monitoring camps, a research station, and a visitor information centre, as well as by remote sensing of forest habitats Using drones and GIS technology. Increase protection of the Lamandau Wildlife Reserve through establishing a new guard post and forest monitorin8 patrols in the southern sector. Continue the Forest Restoration Programme in the Lamandau Wildllfe Reserve through nurturing and then planting out 36,000 wild seedling5 to restore 30 ha of degraded orangutan habitat at three locations; carrying out maintenance work on 72,000 sapllngs planted out in 60 ha over the previous two years. and facilitating natural regeneration In two blocks covering 29.8 ha through both maintenance of previously planted sapllngs and enrichment planting with 7,500 seedlings. Monitor overall changes in forest cover of the Lamandau Wildlife Reserve through GIS analysi5 of satellite imagery, supplemented wlth aerial photography by drones. Collaborate with industrial concessionaires, Yayorln and BKSDA to support orangutan conservation efforts in forests outside conservation areas, covering more than I million hectares of prime orangutan habitats, based on surveys in each concession. Engage with industrial plantation holders and government agencies to prevent and mitigate human-wildlife conflicts wlthin and around their concessions. Continue a study of Tarsler and Slow Loris {rare nocturnal primates) at Pondok Ambung Tropical Forest Research Statlon, and surveys of Proboscis monkeys and False Gharlal along the Sekonyer River, as well as monitoring rare terrestrial species by remote camera traps. Facilitate Indonesian research students to conduct ecological field research based at Pondok Ambung Research Station and the Lamandau Wildlife Reserve. Support local capacity bullding through trainlng programmes awareness ralsing events. Continue a fundraising drive to boost membership and donations. Continue to raise awareness of the Foundation's work through soclal medla outreach. Increase educational awareness around conservation in the UK by givin8 presentatlons and provid ing materials to schools.
Orangutan Foundation Trustees, Report Flnancial Review for the year ended 31 December 2023 The Statement of Financial Activities is set out on page 15 of the financial statements. A summary of the financial results is set out below. Income Total income for 2023 amounted to £806k 12022: 1,514k). Income from donations and legacies, including membership subscriptions, amounted to £716 k12022., £1,454kl. Income from charitable activities amounted to £57k12022: £59kl. Income from interest was £33k 12022: £lkl Expendlture Expenditure totalled £709k12022: £553kl. The cost of raising funds related to expenditure on fundraising and publicity and amounted to £44k {2022: £40kl. Expenditure on supporting activities in the field amounted to £581k12022', £460kl. Education costs were £3k12022.. £4k). Governance and support costs were £81k12022: £48kl. The net result for the year was an increase in funds of £97k12022,, £962kl. Deslgnated Funds Since 2019, the Foundation has been beneficiary to several significant legacies that have helped to create a favourable financial position. As such, the Board of Trustees have decided to designate funds to ensure the sustainability of our work in Indonesia. In May 2021, the Foundation signed a 3-year Memorandum of Understanding IMOUI with the Ministry of Environment and Forestry IMOEFI in Indonesia setting out work plans on how the Foundation and MOEF will work together cooperatively to support the conservation of orangutans and their habitats In a sustainable manner. A target of USSI,250,000, equivalent to £883,8451 funding from the Foundation over 3 years was included in the Mou for the implementation of these activities. At 31, December 2023, the Foundation had spent £883,845 on the implementation of activities agreed in the work plans ensuring the target agreed in the Mou will be exceeded by the end of the existing Mou period in May 2024. Orangutan Foundation 15 confident of negotiating a further Mou for the period 2024-27 and the Trustees are mindful that funds will be required to be available to implement the activities agreed within this MOU over the next 3 year period. In 2020, the Foundation launched the Landscape Conservation Programme ILCP), a programme for the consernation of critically endangered apes outside conservation areas, where the majority of orangutans are found, This complements an ongoing collaboration started in 2017, The trustees believe that this programme is in accordance with the Foundation's long-term strategy and as such designated £150,000 to support its Figure converted into GBP using the following rate.. 0.70708 GDP per USD. Rate provided by Oanda on 27, May 2021, beln8 the date the MOU was slgned. io
Orangutan Foundation Trustees, Report establishment and growth. As at December 31" 2023, a total of £72,793 of designated funds has been spent. In addition to the designated funds set out above, following several years with limited renewal of equipment and infrastructure of other field programmes, the trustees agreed to allocate £50,000 to capital expenditure in 2020. However, this allocation was not immediately utilised because the Foundation was instead able to Use a large donation received in early 2020 from an individual donor to cover immediate capital expenditure requirements. Ongoing investment in equipment and infrastructure across 2022 and 2023 designed to improve fleld operations means the full designation of £50,000 has now been spent. The expenditure included a new vehicle, new speedboat and long boat, cameras and camera traps and a drone for ariel monitoring. As such, total designated funds of £77,207 are carried over Into 2024. Reserves pollcy The Trustees belleve that it Is essential that the Foundation malntalns sufficient reserves to allow It to continue its work through diff icult economic times, to allow flexibillty for cash f low requirements in respect of committed programmes, as well as providing resources in the event of any signlficant and unexpected expenditure. The Trustees have set a target of twelve months, expected expenditure as a prudent minlmum level of free reserves. This takes into account the need to have a responsible level of cover for our long-term programmes, facilities and staff - which include 11 guard posts, 5 orangutan reintroductlon and monitoring camps, 6 infant orangutans under soft-release process, 4 forest restoration sites, I research station and a Country Office with 65 fulltime staff, and the responsibility to implement work programmes that have been agreed under an Mou wlth the central government. Free reserves as at 31 December 2023 amounted to £2,203k 12022: £1,797k} whlch are available to fund ongoing operations. This exceeds the minimum reserves target set by the Trustees. However, the Trustees, in addition to ensuring that the Foundation can meet its immediate obligations, also need to take into account the long-term nature of conservation and need to be confident that any programmes run by the Foundation can be sustained in the long term. Accordingly, the Trustees believe it prudent, at a time of rising global costs, to use current reserves to invest in and ensure the sustainabillty of existing programmes rather than initiate any new programmes at this time that may not be able to be supported wlth future income. The Trustees also anticipate the signing of a new 3 year MOU with the Ministry of Environment and Forestry IMOEF) in Indonesia to cover the period 2024 - 2027 and are mindful of the need for fundlng to be available to implement the activities to be agreed within this new MOU. The trustees will review this policy on an annual basis. The net assets of the Orangutan Foundation as at 31 December 2023 amounted to £2,280k 12022.. £2,183kl, there were no restricted funds at the year end12022: nil}, £77k is designated funds and £2,203k is unrestricted funds. li
Orangutan Foundation Trustees, Report The financial outlook The Foundation was extremely grateful in 2022 to be beneficiary to several significant legacies resulting in a healthy cash balance which has continued into 2023. The Trustees note a 26% increase in expenditure in field activities in 2023. This is in part due to agreement by the Trustees to invest in equipment and infrastructure while funds were available along with Orangutan Foundation providing grant funding to support protection of the Tapanuli orangutan in Sumatra. This increase in expenditure however is also due to inflationary pressure which the Trustees believe will only continue to rise in the foreseea ble future, and with elections to be held worldwide this year potentially creating financial uncertai nty, they believe the current amount of reserves prudent to ensure the Foundation is able to support con5eNation work in the field long term. We continue to have a sufficient cash balance, which at the end of the year was £2,093k12022: £2,172kl, to meet forecast expenditure in 2024. Owin8 to the current cash balance, the Trustees have agreed an investment strategy whereby funds surplus to operational requirement and excluding set reserves, can be Invested in fixed term deposit accounts with well established banks achleving a FICS rating of A in order to generate additional income from interest. The Trustees are aware of their obligation to consider social, environmental and ethical factors with respect to their selection of investments and are satisfied that they are taking a responsible approach. The Trustees will also ensure that any investments made are within the scope of Orangutan Foundation's governing document. Pollcy for remuneratlon of key management The Charity is managed, on a pro-bono basis by Ashley Leiman, who is a Director and Trustee. Remuneration for other key management personnel is set with reference to an individual's skills and performance with reference to current market rates. A review of remuneration is undertaken on an annual basis and changes implemented with effect from l January each year. Related partles Details of transactions with related parties are 8lven in note 5 to the financial statements,. Statement of Trustees, responsiblllty In relation to the financlal statements The Charity Trustees (who are also the directors of the Orangutan Foundation Limited for the purposes of company law) are responsible for preparing a Trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and of the income and expenditure for that period. In preparing the financial statements, the Trustees a re required select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent; 12
Orangutan Foundation Trustees, Report state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prepa re the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and f Inanc5al information included on the Orangutan Foundation website Iwww.orangutan,org.ukl. Legislation in the United Kingdom governing the preparation and dlssemination of financlal statements may differ from legislation in other jurisdlctions. Independent Examiner Blue Spire Limited was appointed to act as independent examlner for the Foundatlon In 2023. The financial statements have been prepared in accordance with the provlsions applicable to companies subject to the small companies regime. Approved by the Trustees on d signed on thelr behalf by., Ashley Leiman OBE, Director and Trustee 13
Independent Examiner's report to the Trustees of Orangutan Foundation Independent Examiner's Report to the Trustees of Orangutan Foundation {'the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023 which are set out on pages 15 to 27. Responsibllities and basls of report As the charity trustees of the Company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'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 Company's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l, In carrying out my examination I have followed the Dlrections given by the Charity Commission under section 145{5llbl of the 2011 Act. Independent examlner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in sectlon 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 Ilsted 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 that in any material respect: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or the accounts do not accord with those records; or 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 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by cha rities, 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. //, r4 Geoffrey Frost BSclHonsl FCA For and on behalf of.. Blue Spire Limited Chartered Accountants Cawley Priory South Pallant Chichester P019 ISY Date.. 14
Orangutan Foundation Statement of Financlal Activitles For the year ended 31 December 2023 Unrestrlcted funds Restrlcted funds 2023 2022 Notes INCOME Income from grants, donations and legacles 615,280 100,658 715,938 1,454,272 Income from charitable activities 16,784 40,371 57,155 59,439 Investment Income 32,677 32,677 579 TOTAL INCOME 664,741 141,029 805,770 1,514,290 EXPENDITURE Expenditure on ralslng funds 43,783 43,783 40,487 Expendlture on charltable actlvltSes Actlvities In the field Educatlon - newsletter costs 439,888 3,252 140,978 580,866 3,252 459,906 4,146 Governance and support costs 81,172 51 81,223 47,971 TOTAL EXPENDITURE 568,095 141,029 709,124 552,510 NET INCOME / IEXPENDITUREI FOR THE YEAR 96,646 96,646 961,780 FUND BALANCES BROUGHT FORWARD 2,183,062 2,183,062 1,221,282 FUND BALANCES CARRIED FORWARD 2,279,709 2,279,708 2,183,062 All income and expenditure derive from continuing activities. There were no recognised gains or losses other than those included above. The statement of financlal activities also complles with the requirements for an income and expenditure account under the Companies Act 2006. The notes of pages 18 to 27 form part of these financial statements. 15
Orangutan Foundation Balance sheet as at 31 December 2023 (Company Registration Number4624177) Notes 2023 2022 CURRENT ASSETS Debtors 193,226 2,092,654 16,734 2,172,495 Cash at bank and in hand 2,285,880 2,189,229 CREDITORS.. Amount5 falling due within one year 16,1721 16,1671 NET CURRENT ASSETS 2,279,708 2,183,062 NET ASSETS 2,279,708 2,183,062 Represented by: U nrestricted reserves Designated funds Restricted reserves 2,202,501 77,207 1,796,975 386,087 2,279,708 2,183,062 For the financial year ended 31 December 2023 the company was entltled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for preparing accounts which give a true and fair view of the state of affairs of the Charity as at 31 December 2023 and of Its surplus for the year then ended in accordance with the requirements of $396 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements so fa r as applicable to the Charity. These accounts have been prepared in accordance with the provisions applicable to companies, subject to the small companies, regime. The accounts were approved by the Board of Trustees o u£1 signed on its behalf by A Leiman, OBE, Director and Chair of Trustees 16
Orangutan Foundation Statement of Cash Flows For the year ended 31 December2023 2023 2022 Notes Net cash flow f rom operatlng activitie5 (see below) 1112 5181 996,238 Cash flow from Investing activltles Investment Income Net cash f low f rom Investing actlvlties 32,677 579 32,677 579 Net Increase/ldecreasel in cash and cash equlvalents 179 8411 996,817 Cash and cash equlvalents at l January 2,172,495 1,175,678 Cash and cash equivalents at 31 December 2,092,654 2,172,495 Cash and cash equSvalents consist of.. Cash at bank and in hand Cash and cash equlvalents at 31 December 2,092,654 2,092,654 2,172,495 2,172,495 Reconcilation of net income to net cash flow from operating activltles 2023 2022 Net Income for the perlod 96,646 961,780 Adjusted for,. Investment Income Decreaselllncreasel in debtors Increase/ldecreasel In cred1tor5 132 6771 1176 4921 15791 33,896 1141 1209 1641 34,458 1112 5181 996,238 17
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of the fina ncial statements of the Charity are set out below. Basis of preparation The flnancial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitles prepa ring their accounts in accordance with the Financia l Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. Assets a nd liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. The financla I statements are prepared in sterling, which is the f unctional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. b) Ora ngutan Foundation Limited meets the definition of a public benefit entity as defined by FRS 102. The principal accounting policies, which have been applled consistently th roughout the year, are set out below. Golnq concern The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a golng concern, The trustees have made this assessment for a period of at least one year from the date of the approval of the financial statements. In particular, the trustees have considered the charitable company's forecasts and projections and have concluded that the Charity is a going concern. d) Income Donations and subscriptions are recognised when they have been received by the Charity. Legacies are recognised when the Charity has entitlement to the funds and the amount due can be estimated with reasonable certainty. Expenditure and liabilitles Expenditure is recognised on an accruals ba515 as a liability is incurred, a nd irrecoverable VAT is charged against the category of expenditure for which it was incurred. 18
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 Costs of raising funds are those costs incurred in attracting voluntary income and those incurred in trad ing activities that raise funds. Charitable activities include expenditure assoclated with donations direct to the field, with much of the remainder relating to the printing of educational newsletters/ brochures, and include both direct costs and support costs relating to these activities. Governance costs represent costs of Independent Examination fee5 and other costs directly attributable to the management of the Charity's assets, organisational, administration and compliance with constitutional and statutory req uirements. Support costs include office and staff costs and have been allocated to actlvlty cost categories on a basis consistent with the use of resources e.8. Staff costs by the time spent, and other costs by their usage. Liabilltles are recognised as soon as there is a legal or constructive obligatlon to make payment. f I Debtors Debtors are valued at the settlement amount due. Cash Cash comprises bank deposits repayable on demand. h) Credltors Creditors and accruals are recognised at their settlement amount. Toxation As a charity Orangutan Foundatlon benefits from exemptions on Income and gains falling within Sectlons 466-493 of the Corporation Tax Act 2010 to the extent they are derived from charitable activities. Fund accountlng Unrestricted funds are those that can be expended at the discretion of the Trustees in the furtherance of the objects of the Charity. Designated funds are those that have been set aside by the Trustees to meet essential future spending. Restricted funds are those that may only be used for speciflc purposes. Restrictions arise when specified by a funder, or when funds are raised for a specific purpose. 19
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 kl Operating lease Rental payments under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease. Foreign exchange currency Assets, liabilities, income and costs expressed in foreign currencies are translated into sterling at rates of exchange ruling on the day in which the transactions occur, except for monetary assets and liabilities whlch are translated at the rate ruling at the balance sheet date. Penslons The Orangutan Foundation operates a pension scheme in accordance with the current pension regulations. The Foundation contributes to a Defined Contribution Scheme operated by NEST, which came into effect on l January 2017. Crltlcal accountlng estlmates and areas oAJudgement In preparing financial statements It Is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. There are no significant estimates or judgements that have a material effect on amounts recognised in the f inanclal statements. INCOME 2023 Restrfcted 2022 Restrlcted Unrestflcted Total Unrestrlcted Totsl Income from donotlon and le8acles Membershlp Subscrlptlons Oonatlons, appeals and 8llt5 Le8acles Grants.. programmes 13,817 222,895 340,391 38,177 615,280 13,817 222,895 340,391 138,835 71S,938 13,257 268.884 1,068,634 30.310 1,381,085 13,257 268,884 1,068,634 103,497 1,4S4,Z72 100,658 100.658 73,188 73,188 Income from ch•rft4ble actlvltles Adoption Sale of merchandlse Grants.. prolect5 8,814 7,970 8,814 7.970 40,371 57,155 9.851 9,027 9,851 9,027 40,561 59,439 40,371 40,371 40,561 40,561 16,784 18,878 Investment Income Interest received 32,677 32,677 579 579 Total Income 664,741 141.029 805,770 1,400.542 113,749 1,514,290 20
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 EXPENDITURE 2013 Re$trl¢ted 202Z Restrlcted Vnrestrlcted Toial Unrestrlcted Total Expendlture on r•lslng Junds Stall costs Fundralsln8 Merchand15e Travel and sub51stence 22,794 1,992 2,804 16,193 22.794 1,992 2,804 16.193 23,279 4,678 2.321 10,209 23,279 4,678 1321 10,209 43,783 43,783 40,4B7 40,487 Expendlture on chorltoblt tsrtlvltlej Staff costs Project Costs ProgramrnÈ costs Partner capaclty bulldln8 Research grants to Ind1vlduals 59,427 59.427 40.371 469,934 5,279 5,855 53,852 53,852 40,561 363,493 40.371 100,607 40.561 73,521 369,327 5,279 5,855 289,972 2,000 Cost ol Ileld opBratlon$ 439,888 140,978 580,866 345,B24 114,082 459,906 Educotlon 3,252 3,252 4,146 4,146 Total éxpendltlrre on tharltable a¢tlvltles 443 140 140.978 584 118 349,970 114,082 464,052 GoveMt7nce support ¢0St5 Staff costs Olflce costs, IT and telephonv Governance costs ForelAn exchan8e18alnl / loss 41,273 35,489 4,213 197 41,273 35,489 4,213 248 21,047 25,310 2,403 14561 21,047 25,310 2,403 17891 51 13331 81,172 51 81,223 48,304 333 47,971 Total expendlturé 568,09S 141,029 709,124 438,761 113,749 552,510 Project costs represent amounts donated for specific project5 as dlrected by the fundlng organisation. These include., the Conservation of Critically Endangered Ape Populatlons Outside Protected Areas in Central Kalimantan; the Protection of the Lamandau Wildlife Reserve and Buffer Zone. Programme costs represent the cost of on-going operations in the field as undertaken by the Independent Country Office. 21
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 STAFF COSTS 2023 2022 Wages and salaries Pension costs Socia I security costs 113,735 2,829 6,930 91,510 2,200 4,469 123,494 98,179 The average number of UK employees during the year Field staff are employed and remunerated directly by the Indonesian Country Office. Total employee benefits of key management personnel amounts to £48,73812022', £43,897) and relates to l employee {2022: 1 employee). Ashley Leiman provides her services to the Charity on a pro-bono basis. There were no employees earning in excess of £60,00012022'. no employees). TRUSTEES, REMUNERATION, REIMBURSEMENT OF EXPENSES AND TRANSACTIONS Remuneratlon and relmbursement of expenses Trustees recelved no remuneratlon {2022.' nil) and no trustees received reimbursement of expenses12022', nill. Transactions During the year, payments of £15,00012022: £12,000) were made to Ashley Leiman for rent of the Foundation's premises. Ashley, as owner of the property, Is a Director and Trustee of the Orangutan Foundation. The payment, approved by the Charity Commissioners, recognises the arms-length commercial relationship between the owner of the property and the Foundation, 22
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Accrued income Gift aid receivable Legacies receivable 8,793 7,848 176,585 7,500 8,234 1,000 193,226 16,734 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Accruals Taxation and social securlty Other creditors 2,500 2,516 1,156 2,381 2,157 1,629 6,172 6,167 23
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 8. ANALYSIS OF NET MOVEMENT IN FUNDS RESTRICTED FUNDS Balance at I Jan 2023 Income Expenditure Balance at 31 Dec 2023 LAMANDAU WILDLIFE RESERVE Camp Gemlnl costs and medlcal equipment Forest RestoratSon Programme Habitat Protection and Orangutan Rescue and Reintroduction pro8ramme Tenurial programme 8,200 43,747 18,2001 143,7471 10,000 38,711 iio,0001 138,7111 OTHER AREAS Critically endangered oran8Utan populations outslde protected areas 40,371 140,3711 141,029 {141,029 COMPARATIVE ANALYSIS OF RESTRICTED FUNDS Balance at I Jan 2022 Income Expendlture Balance at 31 Dec 2022 LAMANDAU WILDLIFE RESERVE Camp Geminl costs and medical equipment Forest Restoratlon Programme Habltat Protection and Orangutan Rescue and Relntroduction programme 7,438 37,217 17,4381 137,2171 22,554 {22,5S41 OTHER AREAS Critlcally endangered orangutan populatlons outside protected areas 46,539 146.5391 113,749 1113,749) Descrlptlon of Restricted Funds Camp Gemini costs and medical equipment are funds received to cover general maintenance and medical equipment at Camp Gemini, Forest Restoration Programme is funds received to cover forest restoration work including seed collection, nursery, planting out and maintenance, 24
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 Habitat Protection and Orangutan Rescue and Reintroduction programme is funds received to cover operating costs for Guard Post 25 and updates on orangutan TimTom in soft release for Born Free adoption programme. Tenurial programme is funds received to strengthen the long-term conservation of the Lamandau Wildlife Reserve through resolving loss of forest from encroachment and restoring ec05yStem function to increase forest ha bitat. Critically endangered orangutan populations outside protected areas is funds received to undertake surveys of orangutan population outside protected areas as well as local stakeholder blodlverslty training. UNRESTRICTED FUNDS Transfer between funds Jlance at I Jan 2023 Intome Expendlture B•l•nce 4t 31 Dec 2023 De51Knated Fund5 Landscape Conservatlon Pro8ramme Capltal Expendlture Balance ol Mou lundln8 103,022 7,243 275,822 386,087 125,8151 17,2431 77,207 275 822 127S,8221 133,0581 77,207 General Funds General Funds 1796,975 2,183,062 664,741 664,741 535,037 1568,0951 275 822 2,202,501 2,279,708 Yotsl 2,183.062 664,741 568,095 2,279,708 Landscape Conservation Programme are funds expended to support salaries and assoclated loglstlcal costs in employing a Landscape Conservation Manager and Officer to implement the programme. Capital expenditure are funds expended to purchase andlor renew equipment or infrastructure used in the field. Balance of Mou fundin8 are funds to support implementatlon of activities until May 2024 agreed under an Mou with the Indonesian Minlstry of Environment and Forestry. General funds are those that can be expended at the dlscretion of the Trustees in the furtherance of the objects of the Charity, 25
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 NET ANALYSIS OF ASSETS BETWEEN FUNDS Unrestricted Restrlcted 2023 2022 Current assets Current liabilities 2,285,880 16,1721 2,285880 2,189,229 16,1721 16,167} 2,279,708 2,279,708 2,183,062 10. COMMITMENTS UNDER OPERATING LEASES Land & Bulldlng 2023 2022 Within l year 15,000 12,000 The amount expensed to the Statement of Financial Activities In the year was £15,00012022: £12,000). 11. INDEPENDENT EXAMINER'S AND INDEPENDENT AUDITOR'S REMUNERATION 2023 2022 Examiner's fees- Examlnatlon Auditor's remuneration- Audit 2,520 4,200 26
Orangutan Foundation Notes to the financial statements For the year ended 31 December 2023 12. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES Comparative statement of f inancial activities For the year ended 31 December 2022 Unrestrltted funds Restricted funds Total funds 2022 Notes INCOME Income from grants, donations and legacies 1,381,084 73,188 1,454,272 Income f rom charltable activities 18,878 40,561 59,439 Other income 579 579 TOTAL INCOME 1,400,541 113,749 1,514,290 EXPENDITURE Expenditure on ralsing f unds 40,487 40,487 Expenditure on cha ritable actlvltles Activities in the f ield Education 345,824 4,146 114,082 459,906 4,146 Governance and support Costs 48,304 13331 47,971 TOTAL EXPENDITURE 438,761 113,749 552,510 NET INCOME / IEXPENDITUREI FOR THE YEAR 961,780 961,780 FUND BALANCES BROUGHT FORWARD 1,221,282 1,221,282 FUND BALANCES CARRIED FORWARD 2,183,062 2,183,062 27