REGISTERED COMPANY NUMBER: 05150424 (England andWaIesl REGISTERED CHApifY NUMBER.. 1105621 Colch8StorZoolo9l¢al Society Ifomierly Colche5ter Zoo Actlon forth¢ Wildl R¢port ofthe Trustees and Flnanclal Ststements forlh• Year Endod 31 De¢8mr 2023 SB&P Chartered Accountsnts Oriel Hous6 2-8 oriel Road Boole Liv8rpwl Merseyside L20 7EP
Col¢hester Zoologlcal Soclety Iform8rly Colchestarzoo Actlon fortho Wlldl Cont8nts of the FlnanGi?I S¢fttements forthe Year Ended 31 Dember2023 Pag• Report of the Trustee5 1 to 10 Independent Examlnerfs R•port 11 Statementof FlnanGl41 AGtlvltl•s 12 B8lttn¢e Sh¢•t 13 Cush Flvw Statemont 14 Noto$ 19 thg Cash Flow Stslement 15 Notes to thè Nnanct81 Statsmonts 18 (0 22
Colchest8rZoologlcal soCty (Règistsred numbor. 061504241 Ifomierly Ctslchest8r Zoo Actlon forthe Wild) Report otth• Tru6te85 forthe Yr Efid 31 Dg¢embor 2023 The trustees who are a&0 dirè¢lors of the charity for thè purpD58s of the Companies Act 2CQ6. pres•nl Ih8lr r•port with the financial statements of the charlty for the year 8nded 31 December 2023. The trust88s have adopted the prov10n$ of the Setst ofR£commènded PraciEe ISORPI nancIal Repothng Standard 102 IFRS 1021. OBJECTIVES AND ACTMTIES Oblectlves and alms The charitys obj8cUvas ara: lal the 8&atiOn of th8 8ath¥ nalural resour through prlects and ne$ d8aling wilh proservalion and protection of liwng anima15 and th8ir habitats Ibl To edvcale the publlc In a formal and Infornial mannerthrough èdwttonal programme5 r8lsing awareness and rèsp8ct for nature Icl To carry outSP8afjc and quantitave r88earch from whK COnrvatK)n and anlmal w8K8re banefits (n gnd to pr(w8 for th6 publlcatk)n of resulLs of suth research The th8rfty$ aims 8: lal lo provlde ffn8rKlal a55lstan to ovarBeas in-$5tu prqects in ord8rtO SUPPC4t th8 ra)ns8rvatlon of endang8red species Ibl to provid8 technic81 as5iStarK6 to in4itu and ox situ projects at bolh Ic1 and global lev915 (¢1 to rdi58 8waren8ss Ihrou9h educalon programmes and involvam8nt of10¢81 poopl8 in ¢Dmmunlty conseNation proj8¢ts We have referred to the Charlty Cornmi&8ions g8neral guidanco on public benefrt vlhen r8viewing our aSms and objectives and planning future activitigs. In thr#Jlar. Ihe trustO8s consder how plann8d advlU•s WUI contbut9 to the aims and objectives they have seL SlgnThlcant actlvttiOS The tharfty pIgdggs fundhg for third paty consèrvatron prol8cls wortd wde. projvcts a selected afttr reI ¢on51daratbn of the currerrt rght of tho $pac]8$ to whlch tt)e pro[ relate AJI thlrd party wofe¢ts funded in this rnanner8hare th8 samè ovgrav obje¢bves and aims of the charfty. The charity has undertaken the aOn of a wlldlLfe reserve In South Alrka wlth tha Id of don8fjons fr¢rn Colchestsr Zoo Lrked and Its vlsitors. VolunteeT5 The charity uses vdunteers to h6lp ralse 8warenes9 of Cclthester Zoo$ Action for the Wld Charity and th8 ¢onservalKJn work it supports an¢1 lo holp raise fvnds for Suprted proleLt& The Tru8tees w(yJld Ilke to take Ihis opportunlty to thank th6 volunteersfortheir continuing efforts. Page 1
ColchesteTZoologll Soclety IRe91stered numb¢r. 051504241 {formerly Col¢hestsrZoo Action for th8 Wlldl Report ofthe Tru8tees fortha Ye#r End¢d 31 Dacombor 2023 STRATEGIC REPORT A¢hlevement anil performan Charltsb18 actlvltl¢$ Below ts a reeW of the organlsatTons and proS8ets Adon for the Wld supported in 2023 through financol and techni1 assistance. UmPha Prlvate Natut• The UmPhafa Prfvate Nature Resgrve was formed in 2005. W8 hav8 slnce bEgn wothng to rehabilitate the 18nd and resieate Ihe hislorirAI Bnimal populations on the Reserve. In 2023, AclSon for the Wild gave a wntribution of £441,444.15 to ensure th8 Bolltinued runnlng Df Ihe Reserve.. from eMplong flald rangers, maintenance and intem staff, to gnsuring conlinupd wotection of wr wldlife spe¢igS, 85 wèll as ging the opFortunty for interns to L u¢81ed about lrfe on areservg. We hostod 53 intems In 2023, includlng Wrftue UnSverslty CDl&. University of Suffolk and Eest Goast College. Poachlng contlnues to b8 on Ue, but thankfully at a lower lèvel ihan 2022, with a totsl of 105m of fence Stolen, 149 8nimal8 taken. 28 incutsfi)n attempts and 66 InBlan¢95 of traspasslng by poachers, Mith or wthoui dogs, in 2023. Dèsplta havlng an Increa$8 In figures last yegr of 500 animals on th8 R8S8rve, we dropped Ihis y&8r by 4100 animals. We know this 18 partly due to loslng a lot of the elderfy, 5id( animak in 4th quartgr th liltle raln there was not much nouThshment as the rains wer8 ¢glay8d. onty 51arbng prvpEAy ID Novembar. Ke Events on tho Reserve January 2023 The blue crdneswere Spotted wth one chlck on Ithala. A leopard w8s captured in the community and tsken to Phind8 8nd ws mat Ul h)cals In the ¢ommunlty to disDJS5 cheetah and buffalD introduth"on& February 2023 The first ca59 of Fool & Mouth was disCgver8d In Col8n50. We rec8W Esrf lic*nse forfreg forth8 Ceres animal tags. Several gw ¢rown8d cranes werg observed on the rye field perforning the1rdara. Tw)ical Cydon8 Fr8ddy damÈged the ranrS tsnt on 1thala and a tr8e fell down cn th8 foDf of rmngefs bathroom. Mareh 2023 An adequate fence en¢k13ure certffi¢ate wa5 finally rgceivad. A meon9 look pLac8 wh8rts tho intre¢Th of che&tah and buffalowas slgned off. 3 wild dogs leftto go to Pongola to be bonded 2 females after being in the boma for 87 day& Aprfl 2023 Wildllfe Protecuon Servlces donated 3 solar rarneTa traps. May 2023 The Stat8 Vetcamg to ¢lpdt Ihg buffalo fenc85 In ord8r for gEtthe burr¥lo p8mlt. July 2023 Th8 Glraffe Con88wtion Foundation Ined us tr a few days b tako DNA$8mple$ from wr glraffa to astabllsh the sub sp&cie5. A retk)rtofthe finding8 18 exKkcted in 2W24. Wg joined the Ch8etah Advlsory Cornmitt88 to di8CUss cheetah ftjrthe fitst tlme. We w8r8 joind by Panthera who Installed 12 trdil carneras to try to 85t8blish the leopard emtldor belw Weenan. UmPhafa. Tugela Game Ranch and Jngeta. Several plctur88 of180pards, Includhg a female th 2 cubs, around Ihe boma area have been collected and a report IS to follow In 2024. Transn8t Pip81in& Securlty group came to do a dgrno on lh8 use of their theal dron8 whith Ihey use to check for poachers aknng their 051 plpelints. We have an arrangement where will h81p I1h poachlng Indents 8kJng the N3 or ev8n knslde the Resetve rf r8quired. Pag8 2
Cofehesterzoolouicaj Soclety {Reglstered numb•r'. 051504241 (formerly Colchestorzoo Adon for th¢ Wildl Report of th• Trusl•t$ for the Year Ended 31 De¢•mber 2023 AugUSt2023 A solar camora tr8P W88 tsken by poachors. despite being attacherl to a tree-lhe maintenan team dt¥igned and bullt metsl rsges for all our m&ra Ir&p5 which are now chaine(I b trees maklng th8rn more difftcull to remov6. W¢Jtk startgd on dismantling the old N3 r8ryJeroulpgSt damag$d byTroplcl Cydone Fradty In Febwary. September 2023 Potentialty 2 58cret8ry bir<ls were spott8d [Ing we oxnted 6 new glraffè bables. An agrial gam8 count w25 CDmpl8ted. We pUrched buffalo to Popate the Re3erve. Octobèr 2023 Panthera cam9 to remove the eAmera traps that W8r8 Put up in July. Th8 Cha¢tsh Advisory Commltt8e lohed to Irkspect UmPh81a so that they can giv8 support to our che8tah permit. Our &y¢ar cheetah managgment plan was complet8d and sont to the permits Dffice. Flreann training was start8d by Reserve Manag8r, Anthory. and Maint8nants Manag8r. Mark, ready for the actual trdinlng and practical as5essm8nts later in the Fnonth - this wn$isted of 3 IheLry papers anEI 2 practical ass8ssm&nts. $¢ IralnirwJ on buffalo and birds was c8rrkd out. 2 new rdryers stsrted and ongleft. N0Mber 2023 Th8 16 African buffalo purchased in September arfv8d on the Raserv•- 4 m8Lg$. 12 females. Intèms Dn the Reserv8 bulft nèsting boxe& De¢embgr2023 .A leopard was captud in the community and taken to txnokeng Reserve near Protorfa Female leopard Chewywas 5pottod with 2 new cub& The N3 Culpost is almost comp18t8, but is able to b8 used ov8rChristrnas In 2024, the team Shall again bo hostin9 Sntem5 to help wth th9 Reserve Mana9eftt task8 and WNI c4)nUnue to focu5 their 8fforts on protectin9 spe¢ies, bringlng in naw animal gen88 8n¢J relean9 chh onto th& Reserve". a fw51 release ofthi8 8petiesl Flsher's E$tuarlne Moth Breedlng Programme The Fisherfs estU8rlns molh F8 8 r8re 8nd hNY threatened spee$. Ils main stronghold is the Wafton Baekwalers area of tha North Essex coast, wh8r8 the malorfty ol Ihg popuklbn Is fLyJnd at SkIppes Idand. 7hls key 5its for the moth is sev8r8ly threatened by floodlro, as a con8equence of Sea 19vet risg and deterioraling sea wal. Colchestgr Zoo and Action for th9 Wlld donate tschnlcal a$slstanc8 to Supp Ili5 Fwgramme vi8 nmnagernent of an off4how area at thè Zoo. designed to facllitato the captive br8edlng of thls rnoth, ttt egg batchès Produc subsequendy leaSed into ny4re8ted habmat siles around Essex to ensure the Irg.terM $urvlval of thi$ speo8s. We also asslst wlth survewng th8se nlYreat habitsts loothg for sign$ of caterplar feeding and condition of hog's fennèl plsnts.. th18 moth specie$ 15 complet8ly rdlant on thL8 plant 88 its Sole larval food, a plant 8pecl88whkh it8gFf also threatened. In tojal, 15 8gg stems were produced. were of poor quality, but 13 01 these will b8 Put tyjt Into habltat skeB in 2024. As th& m8JoiNy of thg n&wly-(68ted habllat sites have now begn colonlsgd, the Gapiwe breedi prograrnmo is re8chlng Its ffn81 stag88 as tts Inlkn'al aims and objgctiv9S to prowde rnolhs for release Into ngw habltats hav8 been achieved. This project Is a fantsstrc indlcator of the success of an invertebTrte br8ed and rekne rxogMMe, wothng In cdlaboration th various oJnservation organlsations over tha past 15 yoars to InLY8a5e population size ol this swie$. Pagg 3
Col¢hesterZoological So¢loty (Registered numbor: 051504241 (formèrly Col¢hg$tsrZo0 Aetlon forthg Report of thè Trustees forthe Year Ended 31 D•c8mbor 2023 Sav• th• Rhlngs Intematlonal Sadly, n8Ional porks In South Afrlca'8 Kw8Zulu-N8tal pro[ IKZNI r& h5t hard by rhlno PLEthing gangs in 2023. Tho majority of the58 davastaling p08ching inddents have bgen rewdod In Hluhluwe-imfobzl Nal'on81 Park IHIPI, an important stronghold for black and whlttr rlwno¢erose& Pdrk rangers are on fronuine in their rol& to ensure the Integrlty of conservation are8$ and the Safety of thin08 Within these landscap8s. Throughout 2023. law enforment staff h8ve been constanly working lo slop poathing gangs and thg truK9 untt has baen Snvolved In reactions and deploym8nts, follng th8 tracks of susp8ct$ and even assisting in afre5t5. The Reserv8'5 vehide fleet Is one of th8 rnost ImFthanl and critical law &nforcerrnl tools In Ihe park It enables law enlorc8ment staff to respond 5wrfUy to poaching, anim81 breakouls and other d8pl¢yments. The Eet Trqulres good servidng and rEpalrs to ensur9 tts effedven•ss for mnitorfng along the fence line5 c4 the RaseNo and othgr dutles. tn 2023, Action for thg Wld gave a contribution of £7.068.04 to assist Yrith the maintenance and rèpair of reserve vehides. Funding was provlded to pUhaSe qulpmenL such a5 hlgh lift lacks, to enable staff to d)ang¢ tyr8s quIcY and effidenuy In wgged end uneven lerraln during law enforment operaOn8 8nd deployffents. Funding was prnmded to purd)ase mbile air compressors for eath vehlcle to dlow staff to Infiate tyr8s In the ffield, gnbllng them to self-extract from [k1 potE0n$, should they gpt a puncture or require alr, thOut neediTh) to caIl on add51k)n r8sourc95 for help. They will also allow for thg docompres5ion cl tyres when driwng through soft sand, such as rivethnk8, and recornpr8ssion Ihereafter. Vehicles a utills8d in th8 fi81d constanuy and are subject to wear znd tear Dn the seats. from sharp obleds and similar. Seat COV8FS off8r the vehide botter prote¢Uon and 58v8 on fuiure (¥Jsts of badly darnag8d ehwrs. Having a canvas canopy is important for staff rf It rains. provlding prolethon from th8 el8ments. and for allowlng staff to cLJn¢gal equipm8nt whan doploylng to hotspoL8 so il Is more drffiCU for others to see If fleks ranger Ltnits 8re Cornng in th¢ field. Orangutan Foundatlon Th6 Otangutan FoundaUDn Is Wong to save OThuns by prolecung th?* trppcal forest habitat. wothng wth local wmmunitses, and prornoting research and educaOn. Th& Orangutan Foundation operates five orangutan prJSt-relea8e Monltfjng camps ¥thIn the Larn8ndau Idiife RrVe, a r858rve spannkng atmost 160,000 ae$ In Indonesian Bomeo. Al these (3rnps, field learns rAr8 for orphaned orangutans in a SOftleaSe programm8 and conlinuously monllor orangulan5 in Ihs surrounding fowt. Th8 yourv4 orangutans In the softrfelease programm8 leam forest sk411s nece358ry for lifè In the wlld and, once fvuy Preparj, art then ready for r8Teas8. Frorn time to time, situatiDnS arisè where th8 team help with the rescue and tranocaon ol ¢xangutan8 $lrand8d in threatenèd Areag, such as wmrnuntty 18nd and fr8gment8d S£dE0 of forest. Veterinary a$s1stance ensure5 the highest W81fa standards are availabl8 to expertty treat the$8 Ordngutsns strakJht away before release Into the Lamsndau Wildlffe Rese. In 2023, Act for th8 WI gave a conlribution of £7.500 to ¢ov8r e vet $818ry. POSt-rele2se monitoring of thè Bomean orangutan populalon In the Larnandau Wildllle Rpsorve and veierinary equipment for a wildlift dlnl ThS fvndlro hèlped rescue nine orangutans from potènUal conllct and releas¢ Ih8m Into protected ralofor&sts. Including a rnother and infant 5POtted in the ¢anopy ol o tree in a comrnunity oil palm plantation. A orangutan was 5ed for the soft-relea$e programm8. rTr8tn8d Logos. Since rescue, Logos has 5terted to band and leaves to craft a n&8t. At three years old ho gtartlng to estsbllsh 80mg key fcfesi skills n88d8d for8n life in Ihe WI. Pa98 4
Colchtster Zoologlcal Sockty IRogl$tsred numb8r. 051S04241 Ifomierly Colchesterzoo Action forthe Wlldl Report of th9 Trustees for tha Year Ended 31 Decemb¢r2023 AEECL IAsso¢latlon Européenne pourl'Étud* et la Conservatlon d¢$ Lémurlen81 ' The AEECL airns to advanco tho uNd8rslandlng and conservaUDn of Madagascarf8 J9mur populallon8 through $rAentific search, (xptive propagation and protection of their natural habitaL Invostment in local fy)mrnunllie5 through education, resource managemant 8nd communlcalon helps ensure e communities ol traY can forge a safe haven for wildlife tomorrow. In 2023, Action forthe Wlld gave its £1.768.50 rnernbership fee to suppcytthe work ofAEECL. In 2023. AEECL subsidis8d 78 tsacher wages frorn 3 communes to Fn8ure they ara eamlNJ a $8lary whilst teaching the Children good S11$, including n8tur8-based studies. AEECL support8d full scholar5hip5 for 5 students. which includ8d universlty f88S, school matsdals, home t and electricity and for partTcipats'on in AEECLS actmtiès, 8nd funded and support8d the work of severnl mèsters degree students. through technical, finanoal, Drganisatlonal and gdmlnlstratiors tssks. Th8 students interviewed local peop16 In $urroundlng vlllagès 8nd communlles and llectl faecal matter frtsrn blutseyed black lemurs to examin¢ it for parasites. AEECL attandad an event to work on the reforestation of mangroves and (lonated to support the reforestslon efforts. OngolrYJ tr8inin9 wa8 ¢onducted for rangers and guldgs focu61no on lemur surveying and the use of GPS equirmnent. ThiB tralning 1$ vltal to ensure the r8ngers are accurately looking at the state of the forests and the lemur tk)pulatlons that inh8bf( It so they can Continue to monltor th8 18mur populalions and any thr8ats to tt)è forest 8rx)systern. AEECL helpgd to run a firebreak event wharo local Iqllagers cams tOy8ther to malntaln and create firebreak5 around the forest. This 15 essential to protect the fO$ts fnm fir8 dafflage that can dèvasttt8 18rge areas of and qulcwy and Is a rnaior threat to 18rnur surviv81,' 7km of thBbreaks were dgared wlth 544 part[pants during the threg days. AEECL helpad to plant 7,000 seèdlings in iwo nurserfas tUated in tsvo vlage$, which I11 SntUallY be plantsd out In the deforested 8reas. ay helplng connect up fragmented seclions of the for85( anim rnOveMts will hop8fully IMPm in the long tem. E18phant Orphanage Project The Elephant Orphanage Prolect IEOP) k working to rescu8. rehabilltate and rd8as8 818ph8nts that have been orphaned as a dlr8d rgsultol poaching. In 2023, Acbon for the Wil# gave a contribution of £10,000 to h81p pYoMd8 food and medioal trèatrnent for the orphans and to 5UPPOrt th8 Wa of on8 of the elaphanl caregivèr5. Aarcn, who has worked al the project since 2012. At the end of 2023. a total of 28 orKthan8 were under thè Elephant Ckphanage Pro]a¢Vs ¢8re or rnonitoring. spanning thè six $18g8s of release= 6 elephants in Stag6 1 in rghabilllation &t thè L518yi Elephant Nursery. 10 818thants in Stsg8 3 al the Kabje Rele8S8 Facility In the protective boma ovemvjht. 6 818phants at Stag¢ 5 spending nights outside the borna and sp&ndlng Lgss than 50% of tholr tlmo 1 the orphan herd. 6 olephants Ilving full timo in the ld. 2023 saw tsvo of thE elephants reach malor mllBstones, wlth Mpharnvu and Musololo tsklng the next step In their releas8 loumey by 18aving thg lease faclllty and lolnlng the Stage 5 818ph8nt8 that are fr8waming in th8 park. Elephant Musdol8 then joined a known collared wli d 818phant herd and trav•ll8d to th8 5QUtfvastem part of Kalue Nalonal Park noar thè park borders. He SG the EY orphan to have c¥)vered sh a signfficant di8tsnce SIn the stsrt of the project and ro8m8d over 100km frotn the r81ease fa¢ilty. A male orphan. Batoka, m8d8 8 surprise guest appearance when he -101ft the rdeas8 hgrd on 8th DMber. havlrlg last Joined back In April 2022. In the last quarter 012023, he o)ver8d a r8cord dis&n(t of 1,227kml The Stage S orphans, known es Chamma's herd, ctinue to demonstrate an increased undersl8ndlng of the landscape, which has yielded s decr8ase in their home range as their knowledge L)f nearby r8quir8d r8soufrAqS has incre&8ed. They a150 dernon$trat8 good predator awar8n85s of lions. eoitKiding with night movements Sn dens6 areas and day mov6rn8nts In less densg argas. Page S
Colchestor ZooTogl¢al Soclety IRèglstèrgd number. 0519]4241 (fomierly Gol¢hè5terZoo A¢tlon fortha Wlldl Report of the Trusts¢5 forthe Year Ended 31 Dec¢mb8r 2023 El¢ph#nt Herpes Wrus tEEHWI Research Fund5 Appeal Elepharit endotheliolropic horp06virus IEEHVI COnnUtS to be a devastating Infect?$ dise88e posing slgnfficant threar to the bng.temi conseNation of Aslan elephants in zoo populations and is the most frequent causs of dèath in young Asian elephants In W9stsm zoos. Tha di5$88e Is also found In wild populattons, wh8r8 Infedons and f8ts1ittes are more chalerolng to track. Mtte recently, Afritsn elephants have be6n shown to be 8ffected aswell. Work is continuing to 8UPWt research tkwlects Ihat strfve towards finding a SDlutDn against thls fatal disease. Promising lines of research woth continue. with r88earcher5 81 th8 University of Utrecht EEHV Laboratwj provldlng the valuabl8 servlc9 of regular antlbody 8tabJs updates for elephants, providing essential infomation on the riskof EEHV outbreaka within ZOD holdin98. Antibody stskn5 change5 over Img, and 50 antibody 18V818 may in¢rease Dr d8cline mpared with other tests done 8t different tim8s. Th9 1e8ts can W0d8 Infomiayon that helps sdenllsts predict future transmISs)N Df the rus by detemiinlng what propottion of the population is still at risk of developlng EEHV-hemorrhagic di5ea8e IEEHV-HDI upon a primary inf8¢Uon. These t&sts wlll provid& better insights Into the n8tural immune respSe towards EEHV and are needed to deierynine the effir£cy of an eventU81 candidate vaccine., development of 8 vacclrip again$l EEHV15 the ultim8t8 goal. Tho futLsf8 of zoo elephant populations depend6 on undgr6¢anding how to manage this awfvl tf1s8ase. In the long temi, research serves to Protect captlv• elephants agalnst fatal EEHV-HD 8nrl contribute to thè pre5ervallor> of this endang8r8d anSm81 spscie5. Tho research team hav8 galned irnport8nl Insights into the specffis immune T88ponsivene55 of EEHV whlch will enable them to base the design of inleN8nlion slrategies. o Tho flrst i1rTpant steps have b6en t8k8n Irmards Ihg d0vdopnt ol a vacdn9 and a polentlal treatrnent prevention against EEHV-HD. Cgntre d¢ Rèhabllltstlon des knates de Lwlro The Lwiro Primates Rehabililalon Centre ILPRCI plays a v5ts1 role In caring for confiscated wildlrf8 and In worknng lo stop tho Illeg818nim81 trade In the DernOcrac Republic of the Congo IDRCI. In 2023, Action for the WikJ gave 8 contrfbution of £4.858.50 towtids th8 purchasg ol food to feed the apes and monkeys at LPRC. the products are purchased localiy In markets, supportiro lo¢al economy as 8 benefit from wildlifg wn58rvalton. It is the only chimpanz88 and Fnonkey sanctuary a¢c8pling all kind5 of confiscated wildlif8 In DRC. thus acts as a crucial r8sour¢g forall cons8r48tTon organisations worklng in the counlry. In 2023, 12 chlmp8F128es were c¥)nfi8C8ted and brougm to Lwiro, one more than 2022. Atthe end of 2023, LPRC housed 129 chimpanzees and 111 monkeys of 14 different specwts. Durlng 2023, 6 monkeys war• w$tyJed. Currently 55 Congolese workers arg asslgned full-tim8 to LPRC. Fr¢e the Bears Frèè the Bgar8 (FTBI 18 worfKlng to protect, preserve and anrith the lives of baar¥ throughout th6 by offering 8 Safe sanctuary for bears rescu8d from the Illeg81 wildlife trade. In 2023, Action for th8 Wld gave a contribution of £7.500 with £5.000 towards an ultr&low temp8ratur8 freez £2,500 toward5 employinu a Lao veterinarfan for laboratory and research wc(k In Fre# the B88rs' fully UIPP8d velerinary lYJspStal. In 2023, 9 moon bè8r8 were TescJJeO, ineludtng the smallest cub re$ed since 2017 al lust a few %rcnths ol(J. iwo youw bears found loose in urban c8ntr&s who had Ilkely escap8d c8plors durfng or 4ftgr being sold or smugg18d. The newly-wmpleted quarantine house. double the size of the prèvbu5 Qre. was put Into use for Its first re5icfent in Seplerrkner. N8wIy-amvgd cubs are now lIng In the stsge 1 Pre-release house. This Invofves a dirfarent rneth of care wlth minim81 exposure to humans as p8rt of a long-t8rrn plan lo test the facIl1&S and procedures to Tra58 sullable b88r candldates to prote¢ted area5 Idened as havlng depleted bear pUlaOnS lakhough Ihe88 eubs are unlikaly to be r8le8s8 candid8tesl. The pre-release stage 2 fa¢ility is also OCLupied by bvo bears, with mlnlrnal to no human exposu, covertng a large patch of sewni-wlld fore$tto enabl8th8m to leam about lfvlng in the wild vthilst being closdy monltored. In 2023, GnStruCtion work commenced on bear houses 8 and 9 and an uC#tiOn faclfity. The st8ge 1 cub nursery was r8novated wth water manag8rnenl fadlltie5 and restrooms added, new solar pOwed security Ilghdng Instalbd thrghoUl1he sanctuary and stom darnage repalred. Pe6
Cofch•stsrZoologl¢al Sodoty IRo9lst•Md number: 051504241 Ifomigrjy Colchester Zoo AcWon forthe Wlldl Reportof the frnstees ftsr ¢he Year Ended 31 Dècember2023 Vulpro Atiean vultures are sorng of tho rnost tt7r&at8n8(I species on the plan8¢ th some powlauons haviw dedined by over 80% In the layt the decad&s. 11 Is critical for ¢onservatnISts to keep a dose eye on population nuTnb8fB to determlne any populats.on changes. On& important way that Vulpro achlevas this Is through bedIng Tn0nlt(ng to help undersland whlch 51tes to protect throOut South Afrira. VulPro monltor5 thr89 sites through bNo 8urveys,' ong at th8 beginning of the 8eason, and one at the end. In 2023, Action lor the Wild gave a contributtDn of £4,994.22 towards vullure monitoring expenses covering r68ear¢her $ts lo monitor breeding sites of the critically endangered tree nesting African whit8-bad(8d VLltum.se blrds. In 2023, the team induded a drone in tho $8cond nestsng 8urv8y8. This enabled them to access ngsls that Wold ha been ¥¢CesSIbl8 prevIDu8 anrl see an Snttrease In active nests in one area Unlothn8tely, durlng one Survey, the tsam confirmed six dd chl¢ks In their nèsts. Thgre Is cOnM th8t the deaths may b& linked to so focus now Ilos on irnprovi education on Ihe effects of polsonSng In the area. Survgys also l(Jgntifi&d a L8PP8t-fac8d vulture nest. a speclas that the team know very litu6 about in of thelr ne5tino breeding behavK)ur. A GPS tr8eking devic8 was fitted on Ihs cht¢k to hopefully provld? Invaluab Inform8bon on the dlstThbubon of hi$ eluswe speoes. The dron8 helped in the rescue of 8 young chick. Urfortunalety, Its parent passed away.. 8 chEck wthout the rare Df both par8nls wll b8 urable to cam for itself anc$ I11 ultimately dle thout int8rvenkn'on. Luckily, Ihe ts8rn intervened qukkjy. rgrmving the chick the nesl and taktng It Into frjr entUal fylease back Into the wild durlng the rglea58 of the captive br£d fledglings. Kornodo Suryfval Program The Komodo Survival Program IKSPI 81ms to protect and monitor Kom¢>Jo dragons and their hablt8t wlth the involvement of Ihe lo(xl community. In 2023, Action forth& Wild gav8 a contiibullon of£l,318.57 to support thLs projecL In 2023. thè KSP used passlve Infr8r8d cemoras lo detem)In¢ Komodo dragon FX)pulalon dMsty. whh was rg18Uvety 5tsble In westem gnd northern Flore5. n8xEfive year& Deer population numbers wero also monltC¥8d as part of thp Komodo dragon prey populatic survey. These have shown an increase fc1lon9 intenslve patroillng and prolgclion efforts. The toam 8uccèssftJlly conducted community awareness and education a¢tivitbs In west8m and northem Flores for adults, as well as primary and second8ry school children. nd. Tralning In wlldlifv monltoring techniques was provlded to Neld r8ngers and 15 carnera baps were suppli1 to encourage long temi Komodo dragon monitorlng. A woad carvinG scheme was promoted withln the local communlty, handlcrafts of wildlife species sold to sts. Such allematlve Ilvelihood 5Ghemeg hdlredy proted 8nd conseNe the wlldiife populalong by provtdino a sustainabl8 means of incomè. Rad Panda Nelwork For6$t Guardlan Sponsor8hlp SchÈme The Red Panda Nethrk Is (xmmitted to the conservadon of wlld red ponda8 and their habfkt through tE)e educallDn and gmpowgtmant of local comrnunlles. Th18 project Inwlv8s a CommunityaSad wnsgN8tSDn approach worklng in mmunity fo515 across Nepal. In 2023, Action for the Wild gave a conlribulion of £219.80 to help 8PDn¥or a forest guardian to monltor and protect red panda habllal, as well as educat8 communille8 on the Irnportanc8 of th& red p8nda. Theforest gudIan tgam has grown to over 100 memb$rs and, 2014. Acllon for the Wikj has worf(6d with other Europèan zoos to sponsor a numbgr offorest guardians. The funds are used for capatsty and skill.building trainlng, supporting childron and siblings wlth education s¢holar8h, dIstrfauting improvett cwklng stoves. and provldlng gu8rdlans Lmth rId gear and rnonlknllg equlpm8n I fore51 gUaqnS reCve tralnlng on communty-based r8d panda monhorlng and anti-poaching patrolling, ich Includgs tralnlng on camerd trap handling, installation, and data management, to enable tham Its monllor thelr red panda rmniloting blocks on a quartorty b2$1s, eondud bi-ann1 anti-poaching patrolling. install camera traps and establlsh new monitoring blocks. Thls support bBnefits not only the iad pandas. but prodeS employment and development wthln th9 local community, gmng thgm a sgnse of pridg in protsdng thi8 endang8r8d sp&cie5. wlth inmrn8 gener8ted from $u$tainable rr5. Page 7
Col¢h•st•r Zaologlral Society IReglst8rad numbor. 051504241 Ifomi•rly Colche5terZoo Action for th? Idi Report of the Trust888 forthe Yoar End8d 31 Dec8mber2023 Galapagos Consorvatlon Trust IGCT) The Galapag08 CoreNatIon Trust IGCTI 18 the onty UK Gharity to foGu8 s01e on the conseNatlon of the Galapagos 151ands. For over 25 years. GCT ha5 Tzised fvnd5 awarene88. and dellverod impadfijl consarvatitsn projects both on thdr own and In partngrshlp th Ecu8dorf8n 8Uthorides, Ioc81 wmmunllles, srAentists and other non%ovemment organisations. Their projert portFolio for 2023-25 is focusiNJ on four key 8(A vuons.. stopping speThes extinctions,. eradicatin9 Invaslve specles., bullding climate r¢silience-. and reducin9 the hurnan lootprlnt. In 2023, Aclion for the Wild gave a contributron of £373.62 from the BIAZA Pinnip Husb8ndry Workshop confgrenc8 held at Col¢hesterZoo to supmthi8 con$ervaUon woyk. Ai the beglnnlng of March. the tearn attended the 'Our Ocaan Conf8r8nce' in Panama and presentgd prgliminary r&8ult8 from the lasl five years of pla5C llution researth In the Galapagos 151ands and the wider Ea5tem PacffiG. Th8 GCT tearn Condurted a drone workshop wlh the GaLqp8g05 NallDnal Parf< Dlroetor8tè C0¥5tal deanp team. during whlth th8 group leamed drone terhrK)logy w asslsl wlh Yemomng and do¢umentlng plastic pollubon from coastsl hèbitats. The team attended the second round of nagouations for a gkjba agreement to plastt pollullon 8l UNESCO he8dquarter8 in Paris. In October, the next uuaal phase of th8 restoration of Floreana began. The te8m $tsrt8d thg eradicabon phase, the largost anrl m05t complgx @radi110n of Invasve and Introduced speaes &ver att8mpt8d on an Inhabited troplcal Iand. 11 SUGce$5ful. the tearn can begln 8p8oes r8lntroduclk)ns in January 2024, starting with the Fbreana gi8nt tortolse. This is a significant 5t8P towards th8 ultimate goal of rèintroducing 12 loc4lly extinction Spod to thg Island. Gh05t Flshlng UK Ghost Fishing UK w8$ establlshed in 2015, 8nd is an awerd.Mrinning charfty dedlcated to removlng 'ghixt gè8 frorn th? seas around th8 UK Ghost gear is fi8hlng gear, SUGh as nets and shdlfish trap$, that have been lost by the fisherrnen during the course of their work. The lost goar continu85 to catch marine life. as It is de$Sgned to do. Ghost gear Is a sourca of marine pollution, t because It was desvJned to catch animals I has a disproportionate irnpact on wkjlife. marine and ¢oastsl habitats, and food 5eGurity. Gh05t Fishing UK Is m&0 up ol voluntoer 50uba dN8rs. who hav8 been traln@d to rerw>ve thls lost fishirKJ gaar from the sèas. Th8 purpose Is to remove, whtrte PD55ib18, lethal entaTrJlenEnt hazards to marine lifo from the marfne envirDnment. In 2023, Actlon for tha Wikl gave a ¢onldbutyon of £613.62 from Iha BIA2A Pinnlwl Husbandry WorKshop confererKe held at Colch&steTZoo to support Ihls o)nservatton work In 2023, Ghosffishlng UK dlvers recovered I,5kg of lost ffshing gear from tha Sheland waters. A Ghost Fishing UKt8Bm 8ssembled In Brfghton to ctinllnu8 an cgOIng prc4ect to edn upthè wrneks In the region. Flnan¢lal revlew Prindpal funding SOUe$ Thg charity% prinapal fUlS dethg from donation5 frorn Colchester Zoo Limited 8nd donation5 by the general publlc. Rosorves pollcy ReseNes are held at a 18vel suffrient enwgh to ensurè thè support of @nlmal conservatk)n projects WorwIde. Many of th8 prol8cts supportod by the ch8rfty operate In rx)unlrie$ suff8ring from politirxl and eCOnorn constraints end unGert8inty, as such they rdy upon donations and other voluntary income to ensure contlnulty. The Trustee5 continue to taIn a reserve lund that not only wpports its day to (Jay oblectN8s but to aT80 SUPPOrt tt)e longer tem devdoprn8nt and strdt8gic plans of the charity. Donation$ are gratefully recewed by the v8ri0us organisalion5 and mfA(e a hug8 rJ)ntrfbution towards conseN8tn LY)Sts of 8nimal rehabllitation 8nd rele. habtst and Gpecles prot•ction, conservation r8S89rch and ¢apaoty bulldlng and 8ducatlon of10¢81 cotntnunitie8. The Tnjstsès FK)licy is to pla funds on d8po811 with a high street bank. This achieves the flexibillty of funds eaming reknm on capital, whi18t at the ¥ame time belng 88$lly a¢Ge5sible should it be required. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•mrng document Tha charity Is conlrollad by Its goveming document. a deed of Iru5L and constitutts a limited wrnpany, linmtad by guarantè8, 8$ defined by the Cptnp3nles Act2006. Page 8
Col¢heslerZoologlcal Socièty (Roqlstèred number. 051504241 Iformerly Colchestsrzoo Aetign forthe Wlldl Rgport trfthe T&s for the Ygar Ended 31 December 2023 STRUCTURE. GOVERNANCEAND MANAGEMENT Recrultment and appolntmaat ol Thaw trn8t¢es ThE tharity has an establlshed r1fM9nI Procedure for th8 appointrnent of Irusteo9. Mecthanisms include eyploltirg tha tharitys bcal Treiworks and personal invilatron. OrganISaoal structure The board of trustees admlnl8ters the tharity. It meets annualty and there are sub¢ornrnltte8s cOvg deveknpmenl m8rnbarshlp, fInae and auditthal m68twhen required. The Irust68s recognlse Ihe signlficanl contAbU0nS ot Rei)ecLa Moor8 as ZCK) Dtroctor. Inductlon and tralnlng of new tNste•s New Irustses are reqLlred to attend an Induthn day to brigf thern on.. (al Ibl thelr leg81 oNig8tion under UK (*anty and company law the ¢ont8nt ofthe Marnorandurn and ATOdes ofAssodation eomm5tt¢e and decision tnaking processes the business plon the rgcentfinancial perfomancè oftha thartty (dl lel During induelion th8 new trustee8 have Ihe opportunlty to meet key employees and other trustees. They are ako encouraged to attend any appropriate extemal tralning events that rnlght assist thom In undertakiro the rrAe of a trusteè. Regulargoveman¢e training Is also provided. REFERENCE AND ADMINI8TRATtVE DETAILS Reglsterad Company number 05150424 IEngland and Wa18s1 Rtglstsred charlty number 1105621 Re9lstered office Colche5terZoD Maldon RoAd Colchester Essex C03 OSL Trustees Dr D A Tropgano Mrs J A Tropeano Mrs S E Leedham A Lewis Mr8 M R DenBh lapwnted 3.5.231 Ires&wJ 19.8.241 A G 8Tuford lappolnte(J 10.5.241 Mr8 E A Bulch8r (appointed 4.4.241 R W Lees lappoinled 8.5.241 Company StGretary Mrs R Moore Independent Examln8r SB&P Chartèred Acttjuntants Oriel House 24 Ori81 Rgad Boole verpod Merseysldg L207 Page g
Cot¢h8Stor Zoologlcal Soclety IReglstor¢d number: 051504241 Ifom19rfy ColGhe¥terZoo Action for the Id) Report of the Tru8te85 forthe Year Ended 31 De¢gmbor 2023 EVENTS SINCE THE END OF THe YEAR Information relalng to evenls slnce the end of th8 Is glven In the notes to the fin8na•l statements. Rewt of the tfusts8& IncDrpor8 O Str8tsglc reprt approved by 0T of the board of trustses, as the company . and 5igrEd on the boards behalf by.. Dr D A Tropgano. Tnjstee P&3e 10
Ind?pendont Examlnèrt8 Reportto th• Trustees of Col¢he$¢er Zoologlcal Soclety (Règlstered number.. 05150424) Ind*pendentexamln8rfs report to the truste98 of ColchesterZoolo9lGal Soclety (Yho Company) l pOrt to the charfty tru5t8sB on rny examsnaOn of the accoullts of tha Cornpany for the year Ended 31 December 2023. Responsibilllles and bas15 of report AS the charity's trustees of the Company land also its directors fr>r the purpo8es of company lawl you are respon5iblg for the pr8parallon of the accounts In accordance with thè quIrem9nts ofth8 Companie5 Act 2006 (Yhe 2008kn'1. 8ng $8lsfied mysèlf that the 8c(ounts of the Cornpany are not requlred to be audited under Part 16 of the 2006 Act and Ère digible for independgnl exarnination, I rgport in respect of my examinabon of your Charity's accUnts as Tried out undeT Section 145 of tha Charities Act 2011 Ilhe 2011 ACVI. In crrying Out rny examination I have followed the Directions glvèn by the Charity CornmissF undar Stion 145151 Ibl of th8 2011 Act. Indopendent mine5 statement I have compl&ted my exatnin8tion. I nlM that no matters have c4me to my ottontion In eunnection wlth the examination glvlng rne cause lo bellevè.. aceounting rècords were not kept In resrÉrtof the Company a3 required by Sedon 386 of the 2006 Actr, or th8 accounts do not acrd with th088 records.. or the accounts do not comply wth the aceounting requir8mgnts of Section 38£ of Ihe 2008 Act other trn any requirement that the accounts glve a true and falr whl¢h is not a matter consIded as part ol an independent 8xaminaUon'. or th8 accounts have not be8n prepared In accordance wllh th8 meth(yJ$ and princlpl05 of th8 Statement of Recornm8nd& Practice for accounllng and reporbllg by charities lapFIKable to cha¢fjlies prspsring tt)oir accounts in accordance wlth th8 Flron¢ial Reporbng Stand8rd applicab18 In the UK and Republlo of Ireland IFRS 10211. I hava no concwn8 and havo come aeross no othèr rnatters in nne¢tk)n with Ihe exgmlnatlon to whlch attentioTr should be drabvn in this rewrt In orderto enable a prO[r underst8ndiry of the acrA)unts to b8 reached. Suzanne DrarKrACA FCCA SB&P Chart•red Ac¢ount8nts Oriel House 2-8 Oriel Road Liverpool M8yS1d& L20 7EP Date.. ..... Page11
¢ol¢h*ster Zoologlcal Soclety Ifonnèrly Colch98t8rZooActl¢)n fortho Wlldl Statement of FinancÈal Activiti#s Ilncorporatlng an Income and ExpenflEivr• Ac¢ountl forth8 Year Endod 31 0mber 2023 31.12.23 Total fvnd$ 31.1222 Total funds Unre5trictEd Jnd Restricted fvnds Notes INCOME AND ENDOWMENTS FROM Dona¥ons arKI legacies 143,571 143,571 824,963 Oihertr8dlng activ89 Inv85tment ineomè 1,280 54091 1,280 54091 1,705 15231 Total 198.942 198,942 641,899 EXPENDITURE ON Raising fvnd¥ 500 500 1,210 haritablt activltks Wildlffe wn5ervation 519,178 519,178 388.756 T¢)tsl 519,678 519.678 387,966 NET INCOMEIIEXPENDITUREI 1320,7361 1320,736} 253,933 RECONcILTION OF FUNDS Total lunds LYDughtforward 1,$42,819 3,469 1,546,288 1,292,355 TOTAL FUNDS CARRIED FORWARD 1.222,083 1,225,552 1.546,288 Thg notes forrn partofthese finandal siatemgnts Page 12
Col¢hest8rZoologieaJ So¢lW (Ragistered numbor: 051504241 Ifomiedy Col¢hestorZoo A¢llon forth8 Wlldl Balanc8 Sheet 31 December2023 31.1223 Total 31.12.22 Total fvnds Unres¢rict8d fun Reslrict8d fijnds Note8 FIXED ASSETS Tanglbje assets 12 97 97 130 CURRENT ASSErs Debtors Cash atbank 13 11.98D 1223,887 11,980 1,227.356 205,300 1,0,739 3069 1,235,867 3,469 1.239,336 1,558,039 CREDITORS Amounts falling du8 wlthln ong year 14 113,8811 113.881) 19,8811 NET CURRENT ASSETS 1.221.986 3,469 1.225AS5 1,546,158 TOTAL ASSETS LESS CURRENT LIABIUTIES 1222,083 3869 1,224552 1,546.288 Nyf ASSETS 1,222,083 3A69 1.225,552 1,546,288 FUNDS Unrestricted funds R8¥tricted lunds 15 1.222,OB3 3,469 7,542,819 3,489 TOTAL FUNDS 1,225,552 1.548,288 Tme thadt8b18 cornpany is entiued to exemptn frorn auolt undpr Sedcm 477 of th8 Cornpanles Act 2006 for Ihe year ended 31 Decembw 2023. The rnembers h8ve not r8quired the company to obta5n an audlt of tts financial 8tatemerJts for the year eed 31 Decen&r 2023 In accordance with Sed¢M 476 ofthe Cempanies Act20C6. The trustees acknowledge their re5pons1bll1es lor lal ensuring Ihat tho ¢harttable company keeps accwndng records that comply wth S8cUons 386 and 387 of the Companles Act 2006 and preparing financial statements 4vhich glw a true and lalr v18w of the statè of affairs of the Gharital8 cA)rnpany as at the of each fiA&ncial y8ar and of its SluS or deficll br earh financial year In ac¢ord8nc8 Wth the requirèrnenls of Sections 394 and 395 and which oiherwlse comply wlth the requirem8nts of tho Compani85 Act 2006 r8lalng to financl81 Stat. so faras applie8bl8 to the ch8ritable wnpany. Ibl The fManci81 statements werè approved by the Bod of Trustegs aulhorfse(I for ll88Ug ..U...£É..rJX......,. . and were stgned on its behlf by.. on D A Tropean The noies form part of these finandal statements Pago 13
ColchestsrZoologi¢al Soclaty Ifom•riy Col¢hg$tor Zoo Actlon fortho Wlldl Cash Flow Statement forth• Year Ended 31 D¢¢$mbBr2023 31.1223 31.12.22 Notes Cash flows from operatlng activlti•s Cash generated from operation$ {177A741 28.938 Net cash luseil inyprovided by cperatlng 8LvlOe8 1177A741 28.938 Cash flows from Invèsllng aGtlvltleg Interest received 54,091 18,231 Net C25h pded by Inv45bn9 acttvjt8 $4,091 15,231 Change In cash and eash equlvalents In the reporttn9 perfod Cash and cash aqulvalonts attha beginning of the reportln9 pwrlod 1123,3831 44.169 1,350.739 1.306.570 Cash and cash equivalents 3t the end of th reporting period 1,227,356 1.350,739 The notes forrn part ofthese fln&n¢lal 5t8tsments Page 14
Colchester ZoologlGal SoGIgty Ifonnerly Colchesterzoo Action forth¢ wiidi Notes to the Cash Flow Ststsment forthe Year Ended 31 Dernber 2023 RECONCILIATION OF NEf IEXPENDITUREVINCOME TO CASH FLOW FROM OPERATING ACTIVITIES 31.12.23 31.12.22 Net lexpenilltur8lllneome for the report(ng perlod las par the Statement of Flnanclal Artlvltle51 Adlustsnents ftsr.. Depreciation charges Int8rest recelved Dacrea3el1lnc8seI In (lebtors Increasellde¢reasel In credttor8 1320,736) 253,933 33 154,0911 193.320 4,000 43 115,2311 {194,7401 115.0671 Net cash (used Inllprovlded by operatlo 1177,4741 28.938 ANALYSIS OF CHANGES IN NET FUNDS At1.1.23 Cash 0W At 31.1223 Net cash Cash at bank 1,350,n9 1123,3831 1227,356 1,350.739 1123.3831 1227,3S6 Total 1,350,739 1123,3831 1,227.356 Thp nrJtes fayrn part of these ffinanc481 statem8nts Page 15
¢olehe8l•r Zoologlcal Soclety Ifomi¢rfy Colchgsterzoo A¢tSon for tho Wlldl Notss to tho Finan¢ral Statements for th8 Y¢ar End 31 Deceml)er 2023 ACCOUNTING POLICIES Basls of preparlng the financlal ststements The financial statements of th& charitsblo company. which Is É publk bengfrt entFty uThJar FFiS 102, h8ve been ppared in accor¢I8nc8 wllh Ihg Chats8 SORP IFRS 1021 Accounting 8nd Reporting by Charities.. Statemsnt of Recornmendad Practice applicable to ¢harilies preparing tholr accounts In aco)rdanGe with the Financlal Reporbng Standard appficabk In the UK and Republic of Ireland IFRS 102118ffectNe 1 J8nuary 20191,. nrla1 Reporting Standard 102 The Financial RÈporUng Stsndard applicabl8 in UK and Republ ol Iroland, an(1 th8 Cornpani8s Act 2006. Thg finan¢Tal statemgnts hav8 been prePad under the hlstorEcal cost convent10. Inm• I Incorne b recffjni3ed In the Statemant of Flnanclal Acthvltlès once thè charity entiuement to the funds. it 18 probable Ihatthe irwme will recelvod 8nd the 8munt can te measured r8UaUy. Expendlture Lrabilities are recogalsed a5 8xp8ndiiuf8 8s soon as there is 8 legal or constsuetN8 oblloation committing thg tharfty to that expenditure, is probable that a transfer of g¢onomlc benefits 14 be required In setuement and the amoLtnt of the ob(igation can b? rn8asUd rallably. E¥p8ndilure 18 aUnted for on an actwals basls and ha5 been cks5ified urldgr h8adinys that ag9regate aw cost relat£d lo thè tegOry. Wh8r8 cos15 canwt be directty attributed to parti¢ular heading5 they hav9 be£n 8llThted to aotivibes on a basis consistent wlth the us8 of resources. Grants offered subject b conOn8 whlch have not b89n met at the year end date ara rKiled as a ¢ommltmenl bul not accrued as 8xpendlturo. Tanglbl• fixed as$•ts Depr7tn Is promded al the followin9 annuaj rates In order to write off each 8sset over its estSm&ted usefvl xtufes and ffttinys 25% on raluci balance Taxatlon The Chonty is ex•mpt from corpor811on tax cn ts ch8ritab actDiiti88. Fund a¢countlng Donatbns made by the charty 8re sometimes In excess of the mDnlè8 collected for that pury)osfr. The r8r8nce Is m8de by transfer from the gèneral fund. All colleeEion8 for a spofiC proj8Ct aro paid over as sogn as pos81ble but olherwls8 In the same acctsunling period. The Umphara Prfvate Nature Reserv8 Is priv8te insofar as it ks nol open to the pU[C but Is a con8ervalion project wlth many students c8rrying out reSeah projects. The chartty fund5 thls work from ¢Jonation6 as and en support is needed and retains funrts to ensu its lon9 te suswnoblllty. Forel9n ¢urren¢lo$ A559ls and Itabllllles held In forelgn currencies, are tran$ted Into sterfing al thè rates of Sxchange rullrKJ al the balance she8t date. Tran5action$ In ftJr8lgn Cuffandes ar6 translated into sterting at the rate ol exchange wllng 8t the data of a transadon. Exchange dllferenceg are taken into a¢coJnl in arriTrg 8t the operating result. Page 16 continued...
Coleh8stgr Zoologl¢al Soclety Ifomierly Col¢hest8rZoo Actlon forth? Wlldl Notes to thè Flnanclal Stat8ments- ¢ontinued for tha Yaar Ended 31 Dec8rnber 2023 DONATIONS AND LEGACIES 31.1223 31.12.22 Donattons Gift aid la¢le$ Adopllons Umphafa placements 93,852 7,217 249 552,385 22,160 42,253 50,383 143,571 624,963 OTHER TRADING ACTNITIES 31.1123 31.12.22 R8se8r¢h fees 1.280 1.705 INVESTMENT INCOME 31.1223 31.12.22 Depo&t aount intere¥t 54,091 15,231 RAISING FUNDS Ralslng donatlons and 189a¢les 31.12.23 31.12.22 Res8ar¢h costs 500 1,210 CHARITABLE ACTIVITIES COSTS Grant fvndlng of advluès (see note Support ¢09ts1$8e nots 81 Totals Wildllfe con8ervadon 488,764 30A14 519.178 GRANTS PAYABLE 31.12.23 31.1222 Wildllfe cons8Nalon 488,764 381,92e Pagg 17 ¢Cllnued...
¢olch•st•rZoologlcal Socf¢ty {fomierty Colchè5t•rZoo Actlon for th? Wlldl Notss ¢0 the Flnanclal Ststernents. contlmied lor the Ygar Ended 31 Decemb8r 2023 GRATr¥fs PAYA8LE. Contlnued The total grants pgkj tts in5ti1ubLmS during Ihe yearw8s as folbw#'. 31.12.23 31.12.22 AEECL EAZA Leopard Project Elephanl Orphanage Prdecl Or8ngutsn Foundation Savo The Rhino Intsrnalbn Umphafa Private Nature Reserve Vtslture CDnserwatlon VulPrD Free Ihe bears InlernatSonal Otter SuMv81 Foundotion LWIRO ChThp ProJeci Red Pand8 Ne E18PtNgntH8rpes Virus Komodo Sumval Program HelpSlmu5 Capuchin Proisct GaE8P2gos ConseTvaUon Trust Ghost Fk*hlng To Mind 1,768 1.712 630 10,000 7,000 7.125 322,071 4,288 7.000 4,910 5,000 214 10,000 7.500 7,068 441,444 4994 T.500 4859 220 907 1,319 885 1,035 4,487 374 614 197 488,764 376.356 SUPPORTCOSTS Goveman nance Other Totals Wldlif8 nsetVati0n 519 29,812 30,414 NET 1NCOMEI(EXPENTURE> Net incornellexpenrfilur81 Ls statod after chargingllcredillngl= 31.1Z23 31.12.22 Independ8nt 8xarnlnation DapreC0n- owned a88e(s 3.299 33 4,310 43 Page 18 eonllnu¢d...
Colchestgr Zoological Sochty Ifomierty Colchèsterzoo Aetlon forth¥ Notss to the Flnancial Statements. eontrnued forth8 Yoar Endod 31 Deeember2023 10. TRUSTEES. REMUNERATION AND BENEFITS There wero no tsustses. romuneration OT Other benefits lor the yoar ended 31 December 2023 nor for the ye anded 31 Decsmber 2022. Tntstee8' •xpens05 Th0 were no twstees, expenses paid for th8 y8ar 31 Decernr 2023 rK)r for th9 yaar eed 31 Decemb8r 2022. 11. COMPARATIVES FOR THE sfAT£MENT OF FINANCFAL ACTMTIES Unrestricted fund Restricted funds Totsl fvn(ts INCOME AND ENDOWMENTS FROM Donations and legac1&8 Other trading acliwti8S Inves1rn8nt Ineorne 624,S63 624,963 1.705 15,231 1,705 18,731 Total 841,899 641,899 EXPENDITURE ON Raisiw fund5 1,210 1.210 Charltabl• actlvitles Wildlife conseNation 386.756 386.756 Total 387.966 387.966 NET INCOME 253,933 2S3,933 RECONCILIATION OF FUNDS Total funds brouoht forn8rd 1,288,886 3.489 1292,355 TOTAL FUNDS CARRIED FORWARD 1.542,819 3,489 1.546,286 Page19 continued...
Colchesterzoologlcal So¢1 Ifomtorly Colch8st•rZoo Actlon for th• Imldl Notes to the Financlal Slatements-continued for the Year Ended 31 Decwnb¢r 2023 12. TANGIBLE FIXEO ASSETS Fixturgs ano fiWng$ COST At 1 January 2023 and 31 Dec8mbsr 2023 2,840 DEPRECLATION At 1 January 2023 Chargg foryoar 2,710 33 At 31 Deceml)er 2023 2.743 NET BOOK VALUE At 31 DeceYnb&r2023 97 At 31 D8Mb$r2O22 130 13. DEBTORS: AMOUNTS FALLING DUE INifHIN ONE YEAR 31.1123 31.12.22 Tr&da dobtors other debtors 6,856 5,124 6,239 199.061 11,960 205,300 CREDmR8: AMOUNTS FALLING DUEVIITHIN ONE YEAR 31.12.23 31,12.22 ArUed expenses 13,881 9,881 10. MOVEMENT IN FUNDS Net movement In fund¥ At 31.1223 At 1.1.23 Unr•strl¢ted fund5 General fvnd 1.$42,819 1320.7361 1222,083 Restrldgd funds Wildlife V8ts Inlematlonal (Amurleop8rd and tiger) 469 3,4fj9 TOTAL FUNDS 1,546,2B 1320,7381 1,225,55Z Page 20 rx)nbnU...
Colch•stsrZoologlcal Socl8fy Itornierly Colchestsrzoo Actlon fort Wildl Nots8 to the Flnanclal Statements- ¢ontlnued lorthe Year Ended 31 Docemb¢r2023 15. MOVEMENT IN FUNDS- contlnuod Net movement in Ajnds, included In the otyove ar& asfollow8'. Inwmlng resourc8$ Rosources expended Movèment In funds Unrestrictod fiFnds General fund 198,942 1519,6781 1320,736 TOTAL FUNDS 198,942 1519,6781 1320,7361 Compardtlves for m0ment In funds Net rnovement wi fvnds Al 31.1222 At1.1.22 Unrestricted funds Gerra1 fund 1,288,886 253.933 1,542,819 Restrfcted funds WclI1[a V8ts Intem8fjono1 IAmurleop8rd ané tiger> 3,469 3A89 TOTAL FUNDS 1.292,355 253.933 1.546,288 ComparaJv8 net movernenl In fijnds, inc rn the aLJve are as follows.. In¢oming resources Re¥our¢es expended Movement In ftJnd6 Unrestrleted funds Geneffjl frjnd 641.899 1387,9661 253.933 TOTAL FUNLIS e41.899 {387,9661 253,933 Donatlon5 a gen8rated from collecbons. splnner5 and a £1 opuonal donalon eharged on entrance feES to th8 Zo), such donaiions ar9 collected by Zoo and pa1d to the chanty. Collecti0ft8 for specffic organisations and W0Cts aro as detaSled above and fijrther dÈt8ilad Snforrnation relalng to these can be found on pagos 2 to 8 of the trustees report. Sufficient re8Our are held withln cwrgnl assets to enable re8tricted fund8 to be appii8d In aecrydaneè wth their resirictbn$. Transfers havg been made from thg re1 fvnd to the restrletad funds wh8r8 expenditur8 has exceeded Ihe avalkble funds in the restricted funds. Pag8 21 thu8d...
colehester Zoologlcal Society Ifomigrfy colchester Zoo Actlon forthè Wlld) Notes to the Financlal Statements. ¢ontlnued Tortho Year Ended 31 0gc8mbqr2023 18. RELATED PARTY DISCLOSURES Dr D A Tropeano, is a trustee and director of Colchester Zoologlc21 Soclety. He Is al$9 8 sharemlder and [rtr of Cheyenne Invesbnents Ltd. the holding cornpany of Colrh951er Zoo LSmited. J Tro0. is 8 trustee and Llrector ol Cchester ZoDbgKal Socigty. She Is aL80 a Sharehoer and dlrector of Ch8yenne Inv8strn8nts Ltd, the holdlng company of Col¢he8ter Zoo Limit8d. UrnF*afa Pn"vate Naturg R858rvè Is hekl withln Colchgsler Zoo SA Prop&e$ IProprie18ry1 Llrnited, a whDIIy subsidiary of Colche8tar Zoo SA Investrnents (Proprietary) Limited, the shareholdir@ of whh 15 100% ownFd by thg DAT Trust. Dr D A Trop88no and A S P Tropeano are on the board of Trustaes Df the DAT Trust. The beneficlarfes ofthe DAT Trust ar8 Dr D A Tropaano, A S P Tropeano and J A Tropeano. [rIng tho yoar Cokhtsttrr Zoo Umlted o)118ctod donatTons on behalf ol lh8 charty totalling £30,247 (21Y22: £25,746). Durfw thg yeor an amount of £441.444 w88 to Colch95tsr Zoo SA Invostsnents (2022.. £322.0711 as donation towardsthe running costs of the Umphafa Private Nabjre ReseNe. 17. POST BALANCE SHEET EVENTS On 26 March 2024. ty a resolulor dated 25 January 2024, the company changed ts nam8 to Cokhostor Zoological Sothety. 18. CONTROLLING PARTY The th8Thty is IntrOll8d by thè Lw)8rd of trustsas, Di D Tropaano. J Trop&8no, Mrs S Leedham, Mr A Leyas. MrA Bruford. Mrs E Butcher and Mr R Lees. Page 22