Annual Report and Financial Statements
Forthe year ended 31 December 2024
Orangutan Foundation
Company Number: 4624177
Charlty number: 1095660

Orangutan Foundation
CONTENTS
Page
Reference and Administrative Details
Trustees, report
3-12
Independent Examinerfs report
13
Statement of financial activities
14
Balance sheet
15
Statement of cash flows
16
Notes to the financial statements
17-26

Orangutan Foundation
Reference and Administrative Details
Trustees:
Slr Richard Gozney
Ashley Leiman OBE (Chair & Director)
lan Redmond OBE
Dr Jack Rieley
Richard Robinow
Guy Sanders (Treasurer)
Key Management Personnel:
John Robertson (Director of Indonesian Programmes)
Prlnclpal address & Registered Office:
7 Kent Terrace
London
NWI 4RP
Reglstered company number:
4624177
Registered Charity 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 2024.
Objects and Activities
The objects of the Orangutan Foundatlon are:
to promote forthe public benefit, the preservation 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 educatlon for the public benefit in the study, preservation, and protection
from extinction of non-human primates.
Public Benefit
All Trustees give their time voluntarily and receive no benefit with the exception of fair rent
as set out in Note 5.
Details of the work undertaken bythe Orangutan Foundation in 2024, as set out in this report,
satisfies the public benefit requirements for Charities engaged in animal welfare, promoting
the environment and the advancement of education. The Charity's Trustees have thus
complied with the Charities Act 2011 to have due re8ard to Public Benefit guidance published
by the Charities Commission.
Structure, Governance and Management
Orangutan Foundation is a charity established as a Company Limited by Guarantee (No
46241771. The company is registered with the Charity Commission (No 10956601, is governed
by a Memorandum and Articles of Association and was incorporated in December 2002. The
Foundation provides funds to fulfil its objectives, to its Indonesia Country Office, which is
registered as a foreign non-governmental organisation INGO).
Originally, the Orangutan Foundation ("the Foundation") was established as a Charity under a
trust deed approved by the Charity Commission {No 1095660-11 in 1994. The object5 of the
original Charity were to promote the preservation of wild orangutans and to advance
education to preserve and protect the species 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 Charities together. This means that whilst
both Charities remain separate legal entities, there is 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 year. 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 sat15fied 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 Off ice in Indonesia.
Regulatory changes in Indonesia affecting the continued ability of the Foundation to
continue to operate as it does currently.
2024 Actlvltles and Achlevements
The Orangutan Foundation offers its appreciation to all grant giving bodies, donors and
supporters without whom it would not be able to support the essential conservation work in
Indonesian Borneo, which is carried out by the Foundation's Indonesia Country Office.
The Indonesio Country Office ortlvitles
Notable achievements of the Foundation's Indonesia Country Office during the year include..
Lamandau Wildllfe Reserve Central Kallmantan Indonesian Borneo.
The reserve and adjoining buffer zone forests cover over 200,000 acres180,937 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.
Habitat protertion
Nine guard posts were operated during the year, from which twice monthly routine
patrols were launched to monitor the surrounding forest for illegal activities. All findings
were mapped using GPS with SMART Patrol software. 158 records were made of illegal
activitie5 ar)d key species covering 3,361 km of patrol routes. The results were reported
to BKSDA forjoint follow-up patrols. Nine joint patrols were conducted with BKSDA during
the year to prevent illegal logging and encroachment, as well as f ive investigative missions
to collect information on encroachment.
The patrol staff116 locally recruited rangers) also played a crucial role in the early
detection and extinguishing of bush fires. They helped to detect and extinguish seven bush
fire incidents, in collaboration with related government agency staff. One ground
verification check was made in response to hotSPOt data detected from satellite imagery.

Orangutan Foundation
Trustees, Report
In addition to ground monitoring, aerial monitoring was conducted usin8 drones and a
Geographic Information System (GISI to analyse satellite imagery. GIS analyses were used
to determine the locations of illegal activities and to plot the extent of wildfires using
SMART Patrol coordinates. Aerial monitoring activities were conducted in collaboration
with the conservation agency BKSDA to assist with conservation management planning.
All drone pilots were certified and registered with the related aviation authorities.
Orangutan rescues ond post-release monitoring
Five orangutan release camps were operated as part of the post-release monitoring
programme. Foundation staff monitored the presence of 48 orangutans regularly during
the year in the forest around the camps, one of whom (Labettyl gave birth during 2024.
The health of all released orangutans still under observation was monitored by camp staff,
whilst monthly and on-call health checks were made by the Foundation's two veterinary
doctors, especia Ily for the infants in soft-release.
One orangutan in the soft-release programme {Boy) was released into the forest in the
reserve.
Biodiverslty monitoring
Monitoring tree phenology was conducted monthly at each camp at 2 plots and I transect.
Monitoring of tarsier presence and probiscis monkey abundance were each conducted
once, whilst a network of 12 camera traps recorded 30 rare species.
Habltat restoration
Four nurseries were maintained to support the habitat restoration programme, where
wild seedlings from seven 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 Resenie, 46,500 wild
seedlings were planted out at the beginning of the rainy season at four locations covering
44.4 ha of degraded land and 29.8 ha under natural succession with enrichment planting.
To maximise their survival, maintenance work was carried out on each seedling at
intervals of about 3, 12, and 24 months since planting out. The total area maintained in
2024 was 246 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 40 planters from local communities.
Tan
un
Putin
National Park Central Kalimantan Indonesian Borneo
The Foundation collaborates with the park management BTNTP to protect the park and
conduct research to support conseNation management planning and promotion.
Habitat protection
The Foundation operated two guard posts on the western side of the park, which are
Strategically located to control the main river access poi nts i nto the core zone, and from
which both weekly river and land forest monitoring patro15 were carried out tO8ether 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 48 monitoring
patrols were conducted wlth BTNTP during 2024, covering 945 km, recordin8 70

Orangutan Foundation
Trustees, Report
encounters with illegal activities or key species. All incidents of illegal activities were
reported to BTNTP Head of Resort.
An additional 14 joint monitoring patrols were conducted with BTNTP staff in the northern
and western sectors of the park that were subject to ongoing threats.
Research and education
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 in the park continued, with 10 camera traps operated in
five I x I km grids in the Pondok Ambung area, recording 28 species, including video
footage of a clouded leopard family.
60 night-time surveys of Bornean Tarsier and Slow Loris (nocturnal primates) were
conducted, as well as one dawn and dusk survey of Proboscis Monkeys, and one night-
time river survey of False Gharial Tomistoma Icrocodilian} along a cumulative 19.6 km
stretch of river.
Vegetation monitoring and growth development was conducted in 20 sample plots within
two permanent sampling blocks with 137-198 individual trees comprising 40-60 species
whilst tree phenology was recorded monthly for 106 flowering or fruiting trees from 25
species.
A socialisation visit promoting protection of the park was made to a local village.
A booklet on waterbird biodiversity in the park was produced together with the park
agency.
The Information Centre in the park operated by the Foundation with a local guide,
received 3,366 visitors from 54 different countries during the year.
Forests outslde conservatlon areas western Central Kalimantan Indonesian Borneo
This is a joint initiative with Yayorin (the Foundation's local partner NGO), to conserve
populations of the critically endangered Bornean Orangutan and other wild life that survive in
forests outside conservation areas, where the majority of orangutans and their habitats are
found.
During 2024, surveys were conducted in five locations along strip transects covering
49,975 ha1123,491 acres) of remaining forest cover. All results were provided to BKSDA
and contribute to the province-wide inventory being compiled by the Ministry of Forestry.
Forest monitoring patrols in the buffer zone forests around the Lamandau WR, under the
responsibility of two districts, FMUS, were conducted to protect these forests from illegal
logging, encroachment, and outbreaks of wildfires.
One training workshop, two workshops to share and promote best practice guidelines for
managing orangutan population in concessions, as well as one comparative study for
implementing best practice, were conducted for concessionaires and related government
agencies with participants from 23 organisations.
Socialisation activities to promote mitigation of human-ora ngutan conflicts for villagers
around forest areas were conducted at five locations.

Orangutan Foundation
Trustees, Report
Publlc awareness research and co-ordination
The field teams provide regular video clips, photographic documentation and new5
updates that are used on the Foundation's social media platforms both in Indonesia and
the UK.
Four research grants of £500 each were awarded to Indonesian students to conduct
fieldwork in tropical ecology. This long-term programme aims to support the development
of future conservation leaders and practitioners.
Regular meetings for presenting work plans and co-ordinating activities were held with
officials from the Ministry of Forestry, local government agencies, NGOS, and other
stakeholders.
UKO
Ice ortivities
Big Green Match Fund raised over £14,500 towards protecting biodiversity.
Sponsor an Acre campaign helped to protect 8,398 acres of rainforest.
Finance Manager, Coreen Reilly was dellghted to attend the Discworld Convention in
Birmingham to celebrate the life and work of Sir Terry Pratchett. The Foundation is
grateful to the Discworld Convention for a donation of £8,000.
Founder and Director, Ashley Leiman, undertook four trips to Indonesia to visit
programmes and support staff in the field as well as attend meetings with government.
The Big Give Christmas Challenge raised nearly £34,000 to help mitigate human-
orangutan conf lict.
All social media platforms have seen an increase in followers and average reach.
Currently in use are Instagram, Facebook, Linkedln, TikTok, and YouTube. Insta8ram has
our largest supporter base with 40.7k followers and has seen an 198% average increase
in reach from 2023 to 2024. Our Facebook following has increased to 24,000 followers,
with a 194% average increase in reach from 2023 to 2024. Our Linkedln now ha5 3,550
followers. We have developed a strategy to increase interaction and comments on our
videos and have begun creating captivating thumbnails as these videos have more views
on average. Our TikTok presence was established in October 2024 and currently has 181
followers. In 2025, we will continue to collect monthly analytic data to inform our
approach and increase engagement.
Sta
and volunteers
Zoe Bizicki joined in August 2024 as Communication and Operations Officer
Coreen Reilly continues in the position of Finance Manager.

Orangutan Foundation
Trustees, Report
The Foundation achieved all its main aims for 2024 except the construction of a new guard
post which 15 scheduled to be completed in April 2025.
Alms for 2025
We have set ourselves the following challenges for 2025:
Initiate a multi-Stakeholder resolution of encroachment in the Lamandau Wildlife Reserve
through community dialogue and awareness raising, supporting sustainable community
development, a management plan for a special use zone, and community participation in
habitat restoration.
Increase collaboration with government conservation agencies to increase the protection
of orangutans and their habitats in the Lamandau Wildlife Reserve and Tanjung Puting
National Park through forest monitorin8 byjoint 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 ReseNe through new guard post and forest
monitoring patrols in the southern sector becoming operational.
Continue the Forest Restoration Programme in the Lamandau Wildlife Reserve through
nurturing and then planting out wild seedlings to restore 30 ha of degraded orangutan
habitat at three locatlons.
Monitor overall changes in forest cover of the Lamandau Wildlife Reserve through GIS
analysis of satellite imagery, supplemented with aerial photography by drones.
Collaborate with industrial concessionaires, Yayorin and BKSDA to SUPPOrt orangutan
conservation efforts in forest5 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 within and around their concessions.
Continue a study of Tarsier at Pondok Ambung Tropical Forest Research Station, and
surveys of Prob05cis monkeys and False Gharial 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 buildin8 through training programmes awareness raising events.
Continue a fundraising drive to boost membership and donations.
Continue to raise awareness of the Foundation's work through social media outreach.
Increase educational awareness around conservation in the UK by giving presentations
and providing materials to schools.

Orangutan Foundation
Trustees, Report
Financial Review for the year ended 31 December 2024
The Statement of Financial Activities is set out on page 14 of the financial statements. A
summary of the financial results is set out below.
Income
Total income for 2024 amounted to £654k (2023.. £806k}. Income from donations and legacies,
including membership subscriptions, amounted to £536k 12023: £716k). Income from
charitable activities amounted to £53k12023: £57k}. Income from interest was £65k (2023:
£33k)
Expendlture
Expenditure totalled £704k12023: £709k}. Expenditure on raising funds related to cost on
fundraising and publicity and amounted to £56k {2023: £44kl. Expenditure on supporting
activities in the field amounted to £549k (2023: £581kl. Education costs were £4k12023: £3k).
Governance and support costs were £95k (2023: £81kl.
The net result for the year was a decrease in funds of £50k12023: £97k increase in funds).
Deslgnoted 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 enhance the sustainability of our work in Indonesia.
In 2020, the Foundation launched the Landscape Conservation Programme {LCP),
programme for the conservation 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 thls programme is in accordance with the
Foundation's long-term strategy and as such designated £150,000 to support its
establishment and growth. As at December 31, 2024, a total of £105,937 of designated funds
has been spent.
As such, total designated funds of £44,063 are carried over into 2025.
Orangutan Foundation operates in Indonesia under a Memorandum of Understanding IMOUI
with the Indonesian Ministry of Environment and Forestry IMOEF). The Mou sets 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. The previous Mou,
coveringthe period 2021-2024, came to an end in May 2024 however, due to general elections
and a change of government in Indonesia, the implementation of a new Mou was delayed. A
new Mou with a target of USSI,500,000 funding from the Foundation over 3 years for the
implementation of work plan activities was signed on 23, May 2025 and the Trustees will
make a decision on designating funding in future accounts to ensure these activities can be
funded.

Orangutan Foundation
Trustees, Report
Reserves pollcy
The Trustees believe that it is essential that the Foundation maintains sufficient reserves to
allow it to continue its work through difficult economic times, to allow flexibility for cash flow
requirements in respect of committed programmes, as well as providing resources in the
event of any significant and unexpected expenditure.
The Trustees have set a target of twelve months, expected expenditure as a prudent minimum
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
reintroduction 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 with the
central government.
Free reserves as at 31 December 2024 amounted to £2,168k12023: £2,203kl which 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 cOnse￿ation
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 sustainability of existing programmes rather than
initiate any new programmes at this time that may not be able to be supported with future
income, Additionally, a new 3 year MOU with the Ministry of Environment and Forestry
{MOEF} in Indonesia covering the period 2025 - 2028 was signed on 23, May 2025 and the
Trustees are mindful of the need for funding to be available to implement the activities 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 2024 amounted to £2,230k
12023: £2,280kl, £18k are restricted funds12023: nil), £44k is designated funds12023: £77kl
and £2,168k (2023: £2,203k) is unrestricted funds.
The financial outlook
Although noting a 19% reduction in income from 2023, the Foundation continues to benefit
from a healthy cash balance, in part due to several significant legacies received in the last few
years. The Trustees are aware and have discussed the ad hoc nature of legacy income and the
need to diversify to ensure more regular, stable income sources.
The Foundation continues to invest in equipment and infrastructure in the field while fund5
are available.
In 2024, the Trustees engaged a consultant to undertake a strategy and succession review to
look at the future of the Foundation over the next 5-10 years and plan for the eventual
succession of the current Director. Given that the current Director works pro bono, the
Trustees are mindful that there will be increased costs in remuneration for a replacement
Director in future year5.
10

Orangutan Foundation
Trustees, Report
The Trustees believe the current amount of reserves prudent to ensure the Foundation is able
to support conservation work in the field long term.
We continue to have a sufficient cash balance, which at the end of the year was £2,152k (2023:
£2,093kl, to meet forecast expenditure in 2025.
Owing 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 achieving a FICS rating of
A in order to generate additional income from interest. The Trustees are aware of their
obligation to consider socia I, 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.
Policy for remuneration of key management
The Charity is managed, on a pro-bono basis by it5 Director Ashley Leiman, who is also
Trustee. Remuneration for other key management personnel is set with. reference to an
individual's skills and performance with reference to current market ratés. A review of
remuneration is undertaken on an annual basis and changes implemented with effect from I
January each year.
Related partles
Details of transactions with related parties are given in note 5 to the financial statements,.
Statement of Trustees, responsibility in relation to the flnancial statements
The Charity Trustees Iwho are also the directors of the Orangutan Foundation Limited for the
purposes of company lawl 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 are required
to:
select suitable accou ntin8 policies and then apply them consistently;
observe the methods and principle5 in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to
any material depa rtures disclosed and explained in the financial statements;
prepare 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.
11

Orangutan Foundation
Trustees, Report
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the Orangutan Foundation website (www.orangutan.org.uk).
Legislation in the United Kingdom governing the preparation and dissemination of financial
statements may differ from legislation in other jurisdictions.
Independent Examiner
Blue Spire Limited was appointed to act as independent examiner forthe Foundation in 2024.
The financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
Approved by the Trustees o
signed on their behalf by:
Ashley Leiman OBE, Director and Trustee
12

Independent Examiner's report to the Trustees of
Orangutan Foundation
Independent Examlner's Report to the Trustees of Orangutan Foundation ('the Companv)
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 14 to 26,
Responsibilities and basis of report
As the charity 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 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
2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by
the Charity Commission under section 145(5llb) 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 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 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 ritie5.
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
Geoffrey F
ost
SclHonsl FCA
For and on behalf of..
Blue Spire Limited
Chartered Accountants
Cawley Priory
South Pallant
Chichester
P019 ISY
Date:
70 ?)-
13

Orangutan Foundation
Stat•m•nt of Flnan¢lal Actlvltle$
Forth•y•ai•nd•d 31 D•c•mb•r 2024
R•strletod
lunds
funds
2024
2023
Not•s
INCOME
Income from 8rants, donations and legacies
463A63
72,651
536,114
715,938
Income from charitable activities
14,743
38,249
52.992
57,155
Investment income
64,960
64,960
32.677
TOTAL INCOME
543,166
110,900
654.066
805.770
EXPENDITURE
Expenditure on rai5in8 f und5
56,698
56.698
43,783
Expenditure on charitable activities
Athvltles In the field
Educatlon- newsletter costs
456,038
3,692
92,540
548.578
3.692
580,866
3,252
Governance and support costs
94,613
iio
94.723
81,223
TOTAL EXPENDITURE
611,041
92,650
703,091
709,124
NET INCOME / IEXPENDITUREI FOR THE YEAR
167,875)
18,250
149,625)
96,646
FUND BALANCES BROUGHT FORWARD
2,279,708
2,279,708
2,183,062
FUND BALANCES CARRIED FORWARD
2,211,833
18,250
2,230,083
2,279,708
All income and expenditure derive from continuing activities.
There were no recognised gains or105ses otherthan those included above. The statement of financial
activities also complies with the requirements for an income and expenditure account under the
Companies Act 2006.
The notes of pages 17 to 26 form part of these financial statements.
14

Orangutan Foundation
Balance sheet as at 31 December 2024
(Company Reglstratlon Number 4624177)
Notes
Z024
2023
CURRENT ASSETS
Debtors
83,552
2,151,666
193,226
Cash at bank and in hand
2,092,654
2,235,218
2,285,880
CREDITORS: Amounts falling due within one year
15,135)
16,172)
NET CURRENT ASSETS
2,230,083
2,279,708
N ET ASSETS
2,230,083
2,279,708
Represented by:
U nrestricted reserves
8,9
2,167,770
44,063
18,250
2,202,501
77,207
Designated f unds
Restricted reserves
2,230,083
2,279,708
For the financial year ended 31 December 2024 the company was entitled 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 2024 and of its surplus for the year then ended
in accordance with the requirements of S396 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 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
signed on its behalf by
A Leiman, OBE. Director and Chair of Trustees
15

Orangutan Foundation
Statement of Cash Flows
Fortheyear ended 31 December2024
2024
2023
Notes
Net cash flow from operatin8 activltles (see below)
15,9481
1112.5181
Cash f low f rom Investing activities
Investment income
Net cash flow from investin8 actlvltles
64,960
32,677
64,960
32.677
Net increaselldecreasel In cash and cash equivalents
59,012
179,8411
Cash and cash equivalents at l January
2,092,654
2,172,495
Cash and cash equivalents at 31 December
2,151,666
2,092,654
Cash and cash equlvalents consist of:
Cashat bank and in hand
Cash and cash equivalents at 31 December
2,151,666
2,151,666
2,092,654
2,092,654
Reconcilation of net income to net cash f low from operating activities
2024
2023
Net income for the period
149,6251
96,646
Adjusted for:
Investment income
Decreasellincreasel in debtors
Increaselldecreasel in creditors
164,9601
109 674
11,0371
132,6771
1176,4921
43,677
1209,1641
15,9481
1112,5181
16

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS
The principal accounting policies adopted in the preparation of the financial statements of the
Charity are set out below.
Basis of prepamtlon
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 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 2C(16 and UK Generally Accepted Accounting
Practice.
Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy note{s).
The financial statements are prepared in sterling, which is the functional currency of the
company. Monetary amounts in these financial statements are rounded to the nearest
pound.
b)
Orangutan Foundation Limited meets the definition of a public benefit entity as defined
by FRS 102.
The principal accounting policies, which have been applied con5iStently throughout the
year, are set out below,
Going 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 going 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
All incoming resources are included in the Statement of Financial Activities {SoFAI when
the charity is legally entitled to the income after any performance conditions have been
met, the amount can be measured reliably and it 15 probable that the income will be
received.
For donations to be recognised the charity will have been notified of the amounts and
the settlement date in writing. If there are conditions attached to the donation and this
requires a level of performance before entitlement can be obtained then income is
17

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
deferred until those conditions are fully met or the fulfilment of those conditions is
within the control of the charity and it is probable that they will be fulfilled.
For legacies, entitlement is the earlier of the charity being notified of an impending
distribution or the legacy being received. At this point income is recognised. On
occasion legacies will be notified to the charity however it is not possible to measure
the amount expected to be distributed. On these occasions, the legacy is treated as a
contingent asset and disclosed.
Investment income is earned through holding assets for investment purposes such as
shares and property. It includes dividends, interest and rent. Where it is not practicable
to identify investment management costs incurred within a scheme with reasonable
accuracy the investment income is reported net of these costs. It is included when the
amount can be measured reliably. Interest income is recognised using the effective
interest method and dividend and rent income is recognised as the charity's right to
receive payment is established.
Expendlture and Ilubllltles
Expenditure is recognised on an accruals basis as a liability is i ncurred, a nd irrecoverable
VAT is charged against the category of expenditure for which it was incurred.
Expenditure on raising funds are those costs incurred in attracting voluntary income and
those incurred in trading activities that raise funds.
Charita ble activities include expenditure associated 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 fees and other costs
directly attributable to the management of the Charity's assets, organisational,
administration and compliance with constitutional and statutory requirements.
Support costs include office and staff costs and have been allocated to activity Cost
categories on a basis consistent with the use of resources e.g. staff costs by the time
spent, and other costs by their usage.
Liabilities are recognised as soon as there is a legal or constructive obligation to make
payment.
f)
Debtors
Debtors are valued at the settlement amount due.
Cash
Cash comprises bank deposits repayable on demand.
18

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
h}
Creditors
Creditors and accruals are recognised at their settlement amount.
Taxatlon
As a charity Orangutan Foundation benefits from exemptions on income and gains
falling within Sections 466-493 of the Corporation Tax Act 2010 to the extent they are
derived from charitable activities.
i)
Fund accounting
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 committed
future spending.
Restricted funds are those that may only be used for specific purposes. Restrictions arise
when specified by a funder, or when funds are raised for a specific purpose.
k)
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.
Forelgn exchange currency
Assets, lia bilities, income and costs expressed in foreign currencies a re translated into
sterling at rates of exchange ruling on the day in which the transactions occur, except
for monetary assets and liabilities which are translated at the rate ruling at the balance
sheet date.
Penslons
The Foundation contributes to a Defined Contribution Scheme operated by NEST, which
came into effect on l January 2017, in accordance with current pension regulations.
Crltlcal accounting estimates and areas ofiudgement
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 inancial statements.
19

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
INCOME
2023
Re￿￿(ted
Unlestrlc￿d
Restrfcted
Totsl
Unre5tr1ctsd
Tf•tsl
Incorne from donatlon and lelacles
Membetshlp Subscrfptlon5
Donallons. apppa15 and glfts
Le8acle5
Grants: programmes
13,C66
222,212
199,905
28,280
463.463
13.1)66
222,212
199.905
100.931
536,1
13,817
222,B95
340,391
38.177
615.ZBO
13,817
222,895
340,391
138.835
71S.938
72.651
T4651
100.6S8
100.658
IncornÈ from charltsble actlvttles
Adoption
Sale of merchandise
Grdnts= wojects
8.814
7,970
8.814
7,970
40.371
57.155
7.139
7.139
38,249
52.992
38,249
38,Z49
40.371
40,371
14.743
16,784
Investment In￿me
Interest received
64,960
64960
32,677
3Z,677
Total kncome
543,166
110,900
664,741
141,Q29
EXPENDITURE
2024
Restrlrted
2023
Restrlcted
Unrestrfcted
Totsl
Unrestrlcted
Total
Expendlture on Mlslnglunds
Staff costs
Fundraising
Merchandise
Travel and subsistence
22.320
3.134
1,778
29,466
22,320
3,134
1.778
29,466
22,794
1,992
2,804
16,193
22,794
1,992
2,804
16,193
56,698
56.698
43,783
43.783
Expendlture on chorftable ¢7rt1vWes
Staff Costs
Prolect costs
Pro8ramme costs
Partner capacity bulldin8
Research 8rants to Individuals
62.465
62.465
38,249
442,245
59.427
59.427
40,371
469.934
5.279
5,855
38,249
54,291
40371
ICKJ,607
387,954
369.327
5.279
5,855
S.619
5,619
Costof fleld operatlons
456,038
92,540
548,578
439,888
140,978
580.866
Eduthtlo
3.692
3.692
3.252
3.252
TotsIexpendltu￿ on charitable actl¥ltles
459,730
YL540
55Z,Z7D
443,140
140,978
584,118
Gtwemonce ond SUPPDrtcosts
Staff costs
Office costs, IT and telephonv
Governance costs
strateglc review costs
Foreign exchan8e18ainl / loss
33.254
31.717
2,554
27.000
88
33.254
31.717
2,554
27.Ctx)
198
41.273
35.489
4,213
41.273
35.489
4,213
iio
197
51
248
94.613
94.7Z3
81,172
51
81.223
Total•xp•nditure
611,041
91,650
703,691
568,095
141.029
709,124
20

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
Project costs represent amounts donated for specific projects as directed by the funding organisation.
These include: the Conservation of Critically Endangered Ape Populations 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.
STAFF COSTS
2024
2023
Wages and salaries
Pension costs
Social security costs
109,062
2,694
6,283
113,735
2,829
6,930
118,039
123,494
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 £57,90412023: £48,738) and
relates to l employee12023: 1 employee). Ashley Leiman provides her services to the Charlty on
pro-bono basis.
There were no employees earning in excess of £60,000 {2023: no employees).
TRUSTEES, REMUNERATION, REIMBURSEMENT OF EXPENSES AND TRANSACTIONS
Remuneratlon and reimbursement of expenses
Trustees received no remuneration (2023: nil) and no trustees received reimbursement of
expenses (2023: nill.
Transactions
During the year, payments of £15,000 (2023: £15,000) 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 Commissioner5, recognises the
arms-length commercial relationship between the owner of the property and the Foundation.
21

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accrued income
Gift aid receiva ble
Legacies receivable
18,681
6,395
58,476
8,793
7,848
176,585
83,552
193,226
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals
Taxation a nd socia I security
Other creditors
2,500
1,949
686
2,500
2,516
1,156
5,135
6,172
. ANALYSIS OF NET MOVEMENT IN FUNDS
RESTRICTED FUNDS
Balante at i
Jan 2024
Income
Expendlture
Balance at
31 Dec 2024
LAMANDAU WILDLIFE RESERVE
Camp Gemini costs and medical equipment
Forest Restoration Programme
Habitat Protection and Orangutan Rescue and
Reintroduction programme
Pos Bundung operationa I costs
5,648
35,753
15,6481
135,7531
13,000
18,250
113,0001
18.250
OTHER AREAS
Critically endangered orangutan populations
outside protected areas
38.249
138,249)
110,900
{92,6501
18,250
22

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
COMPARATIVE ANALYSIS OF RESTRICTED FUNDS
Balance at I
Jan 2023
Income
Expendlture
Balance at
31 Dec 2023
LAMANDAU WILDLIFE RESERVE
Camp Gemini costs and medical equipment
Forest Restoration Pro8ramme
Habitat Protectlon and Orangutan Rescue and
Reintroduction programme
Tenurial programme
8,200
43,747
18,2001
143,7471
iO,IXM)
38,711
iio,0001
138,7111
OTHER AREAS
Endangered orangutan populations outside
proterted areas
40,371
140,371)
141,029
1141,0291
Description of RestrSrted 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.
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.
Pos Bundung operational costs are funds received to coverthe first year of operational costs for a new
guard post being built in the in the south of Lamandau Wildlife Reserve to monitor and deter illegal
activity in the area. These funds had not been expended at 31" December 2024 as there was a delay
in construction of the guard post hence a delay in the guard post becoming operational. Completion
of the new guard post building is due for completion in April 2025 from which point it will be fully
operational.
Tenurial programme is funds received to strengthen the long-term conservation of the Lamandau
Wildlife Reserve through resolving loss of forest from encroachment and restoringecosystem function
to increase forest habitat.
Critically endangered orangutan populations outside protected areas is funds received to undertake
surveys of orangutan population outside protected areas as well as local stakeholder biodiversity
training.
23

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
UNRESTRICTED FUNDS
Transfèr
between
funils
Balance at I
Jan 2024
Incomè
Expendlture
Balance at
31 Dec 2024
Desl8nated Funds
Landscape Conservation Prograrnrne
77.207
77,207
133,1441
133.1441
44.063
44,063
GeneTrl Funds
General Funds
2.202,501
2,202,501
543.166
543,166
1577,8971
1577.8971
2.167,770
2,167,770
Total
2.279,708
543.166
1611,0411
2.211,833
COMPARATIVE ANALYSIS OF UNRESTRICTED FUNDS
Transfer
between
fund5
Balance at i
Jan 2023
Incomè
Expendlture
Balance at
31 Dec 2023
De518nated Funds
Landscape Conservatlon Programme
Capital Expendlture
8alance of Mou fundSng
103,022
7,243
275,822
386,087
125,8151
17,2431
77,207
1275,8221
1275.8221
133,0581
77,207
Gèneral Funds
General Funds
1,796.975
1,796,975
664,741
664,741
1535,0371
1535,0371
275,822
2.202501
2,202,501
Totsl
2,183,062
664,741
1568.095
279.708
Landscape Conservation Programme are funds expended to support salaries and associated logistical
costs in employing a Landscape Conseniation Manager and Officer to implement the programme.
Capital expenditure are funds expended to purchase and/or renew equipment or infrastructure used
in the field.
Balance of Mou funding are funds to support implementation of activities until May 2024 agreed under
an Mou with the Indonesian Ministry of Environment and Forestry.
General funds are those that can be expended at the discretion of the Trustees in the furtherance of
the objects of the Charity.
24

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
NET ANALYSIS OF ASSETS BETWEEN FUNDS
Unrestricted
Restrlcted
2024
2023
Current assets
Current liabilities
2,216,968
(5,135}
18,250 2,235,218 2,285,880
(5,135}
16,172)
2,211,833
18,250 2,230,083 2,279,708
10. COMMITMENTS UNDER OPERATING LEASES
Land & Bulldlng
2024
2023
Within l year
15,000
15,000
The amount expensed to the Statement of Financial Activities in the year was £15,000 (2023:
£15,000}.
11. INDEPENDENT EXAMINER'S AND INDEPENDENT AUDITOR'S REMUNERATION
2024
2023
Examinerfs fees - Examination
2,580
2,520
25

Orangutan Foundation
Notes to the financial statements
For the year ended 31 December 2024
12.
COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Comparative statement of f inancial activitles
Forthe year ended 31 December 2023
Unrestricted
funds
Restricted
funds
Total funds
2023
Notes
INCOME
Income from grants, donations and legacies
615.280
100,658
715,938
Income from charita ble activities
16,784
40,371
57.155
Other Income
32,677
32,677
TOTAL INCOME
664,741
141,029
805,770
EXPENDITURE
Expenditure on raising f unds
43,783
43,783
Expenditure on charita ble activities
Activities in the field
Education
439,888
3,252
140,978
580,866
3.252
Governance and support costs
81,172
51
81,223
TOTAL EXPENDITURE
568,095
141,029
709,124
NET INCOME / {EXPENDITUREI FOR THE YEAR
96,646
96.646
FUND BALANCES BROUGHT FORWARD
2,183,062
2,183.062
FUND BALANCES CARRIED FORWARD
2,279,708
2.279.708
26