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¢8m￿r 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 D￿ember2023 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 soC￿ty (Règistsred numbor. 061504241 Ifomierly Ctslchest8r Zoo Actlon forthe Wild) Report otth• Tru6te85 forthe Y￿r 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 prov￿10n$ of the S￿￿etst 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 ￿n￿e$ 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 quantita￿ve r88earch from whK* COn￿rvatK)n and anlmal w8K8re banefits (*n gnd to pr(w￿8 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 Ic￿1 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 cont￿but9 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 ￿re￿I ¢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 ￿a￿On of a wlldlLfe reserve In South Alrka wlth tha Id of don8fjons fr¢rn Colchestsr Zoo L￿rked 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 Sup￿rted proleLt& The Tru8tees w(yJld Ilke to take Ihis opportunlty to thank th6 volunteersfortheir continuing efforts. Page 1 ColchesteTZoologl￿l 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 re￿eW of the organlsatTons and proS8ets Adon for the Wld supported in 2023 through financol and techni￿1 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 eMplo￿ng flald rangers, maintenance and intem staff, to gnsuring conlinupd wotection of wr wldlife spe¢igS, 85 wèll as gi￿ng 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 the1rdar￿a. Tw)ical Cydon8 Fr8ddy damÈged the ran￿rS 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 meo￿n9 look pLac8 wh8rts tho intr￿￿e￿¢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 I￿ned 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 the￿al dron8 whith Ihey use to check for poachers aknng their 051 plpelints. We have an arrangement where will h81p I￿1h poachlng In￿dents 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$d byTroplc*l Cydone Fradty In Febwary. September 2023 Potentialty 2 58cret8ry bir of this endang8r8d anSm81 spscie5. Tho research team hav8 galned irnport8nl Insights into the specffis immune T88ponsivene55 of EEHV whlch will enable them to base the design of inleN8nlion slrategies. o Tho flrst i1rTp￿ant steps have b6en t8k8n Irmards Ihg d0vdop￿￿nt ol a vacdn9 and a polentlal treatrnent prevention against EEHV-HD. Cgntre d¢ Rèhabllltstlon des ￿knates de Lwlro The Lwiro Primates Rehabililalon Centre ILPRCI plays a v5ts1 role In caring for confiscated wildlrf8 and In worknng lo stop tho Illeg818nim81 trade In the DernOcra￿c Republic of the Congo IDRCI. In 2023, Action for the WikJ gave 8 contrfbution of £4.858.50 towtids th8 purchasg ol food to feed the apes and monkeys at LPRC. the products are purchased localiy In markets, supportiro lo¢al economy as 8 benefit from wildlifg wn58rvalton. It is the only chimpanz88 and Fnonkey sanctuary a¢c8pling all kind5 of confiscated wildlif8 In DRC. thus acts as a crucial r8sour¢g forall cons8r48tTon organisations worklng in the counlry. In 2023, 12 chlmp8F128es were c¥)nfi8C8ted and brougm to Lwiro, one more than 2022. Atthe end of 2023, LPRC housed 129 chimpanzees and 111 monkeys of 14 different specwts. Durlng 2023, 6 monkeys war• w$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$￿ed since 2017 al lust a few %rcnths ol(J. iwo youw bears found loose in urban c8ntr&s who had Ilkely escap8d c8plors durfng or 4ftgr being sold or smugg18d. The newly-wmpleted quarantine house. double the size of the prèvbu5 Qre. was put Into use for Its first re5icfent in Seplerrkner. N8wIy-amvgd cubs are now lI￿ng In the stsge 1 Pre-release house. This Invofves a dirfarent rneth￿ of care wlth minim81 exposure to humans as p8rt of a long-t8rrn plan lo test the facIl￿1&S and procedures to Tr￿a58 sullable b88r candldates to prote¢ted area5 Iden￿￿ed as havlng depleted bear ￿pUla￿OnS lakhough Ihe88 eubs are unlikaly to be r8le8s8 candid8tesl. The pre-release stage 2 fa¢ility is also OCLupied by bvo bears, with mlnlrnal to no human exposu￿, covertng a large patch of sewni-wlld fore$tto enabl8th8m to leam about lfvlng in the wild vthilst being closdy monltored. In 2023, G￿nStruCtion 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 pOwe￿d security Ilghdng Instalbd thr￿ghoUl1he sanctuary and stom darnage repalred. P￿e6 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 th￿e decad&s. 11 Is critical for ¢onservat￿nISts to keep a dose eye on population nuTnb8fB to determlne any populats.on changes. On& important way that Vulpro achlevas this Is through b￿edIng Tn0nlt(￿ng to help undersland whlch 51tes to protect thro￿￿Out 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 $8cond nestsng 8urv8y8. This enabled them to access ngsls that Wo￿ld ha￿ been ￿¥¢CesSIbl8 prevIDu8￿ anrl see an Snttrease In active nests in one area Unlothn8tely, durlng one Survey, the tsam confirmed six d￿d chl¢ks In their nèsts. Thgre Is cOn￿M th8t the deaths may b& linked to so focus now Ilos on irnprovi￿ education on Ihe effects of polsonSng In the area. Survgys also l(Jgntifi&d a L8PP8t-fac8d vulture nest. a speclas that the team know very litu6 about in of thelr ne5tino breeding behavK)ur. A GPS tr8eking devic8 was fitted on Ihs cht¢k to hopefully provld? Invaluab￿ Inform8bon on the dlstThbubon of *hi$ 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$ I￿11 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. wh￿h 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 fc1lo￿n9 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 suppli￿1 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$t Guardlan Sponsor8hlp SchÈme The Red Panda Nethrk Is (xmmitted to the conservadon of wlld red ponda8 and their habfkt through tE)e educallDn and gmpowgtmant of local comrnunlles. Th18 project Inwlv8s a Community￿aSad wnsgN8tSDn approach worklng in ￿mmunity fo￿515 across Nepal. In 2023, Action for the Wild gave a conlribulion of £219.80 to help 8PDn¥or a forest guardian to monltor and protect red panda habllal, as well as educat8 communille8 on the Irnportanc8 of th& red p8nda. Theforest gu￿dIan tgam has grown to over 100 memb$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 r￿Id gear and rnonlknllg equlpm8n I fore51 gUa￿￿qnS reC￿ve 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-ann￿1 anti-poaching patrolling. install camera traps and establlsh new monitoring blocks. Thls support bBnefits not only the iad pandas. but pro￿deS 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 rr￿￿5. 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 Cor￿eNatIon 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 pla5￿C ￿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 dean￿p 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 @radi￿110n of Invasve and Introduced speaes &ver att8mpt8d on an Inhabited troplcal I￿and. 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,5￿kg of lost ffshing gear from tha Sheland waters. A Ghost Fishing UKt8Bm 8ssembled In Brfghton to ctinllnu8 an c￿gOIng prc4ect to ￿edn upthè wrneks In the region. Flnan¢lal revlew Prindpal funding SOU￿e$ Thg charity% prinapal fUl￿S 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 Wor￿wIde. 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 conseN8t￿n 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 r￿￿1fM9nI Procedure for th8 appointrnent of Irusteo9. Mecthanisms include eyploltirg tha tharitys bcal Treiworks and personal invilatron. OrganISa￿o￿al structure The board of trustees admlnl8ters the tharity. It meets annualty and there are sub¢ornrnltte8s cOv￿￿g deveknpmenl m8rnbarshlp, fIna￿e and auditthal m68twhen required. The Irust68s recognlse Ihe signlficanl contAbU￿0nS 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 0￿￿T 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 examsna￿On 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. ￿8￿ng $8lsfied mysèlf that the 8c(ounts of the Cornpany are not requlred to be audited under Part 16 of the 2006 Act and Ère digible for independgnl exarnination, I rgport in respect of my examinabon of your Charity's acc￿Unts as ￿Tried out undeT Section 145 of tha Charities Act 2011 Ilhe 2011 ACVI. In c￿rrying Out rny examination I have followed the Directions glvèn by the Charity CornmissF￿ undar S￿tion 145151 Ibl of th8 2011 Act. Indopendent ￿mine￿5 statement I have compl&ted my exatnin8tion. I ￿n￿lM that no matters have c4me to my ottontion In eunnection wlth the examination glvlng rne cause lo bellevè.. aceounting rècords were not kept In resrÉrtof the Company a3 required by Sedon 386 of the 2006 Actr, or th8 accounts do not ac￿rd with th088 records.. or the accounts do not comply wth the aceounting requir8mgnts of Section 38£ of Ihe 2008 Act other tr￿n any requirement that the accounts glve a true and falr whl¢h is not a matter consIde￿d as part ol an independent 8xaminaUon'. or th8 accounts have not be8n prepared In accordance wllh th8 meth(yJ$ 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 M8￿yS1d& 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 0￿mber 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 activ￿89 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 RECONcIL￿TION 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 exempt￿n 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 e￿ed 31 Decen*&r 2023 In accordance with Sed¢M 476 ofthe Cempanies Act20C6. The trustees acknowledge their re5pons1bll1￿es 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 Gharital￿8 cA)rnpany as at the of each fiA&ncial y8ar and of its S￿￿luS 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 Bo*d 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 8L*vlOe8 1177A741 28.938 Cash flows from Invèsllng aGtlvltleg Interest received 54,091 18,231 Net C25h p￿￿ded by Inv45bn9 acttvjt￿8 $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 D￿ernber 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 Dacrea3el1lnc￿8seI 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 p￿pared in accor¢I8nc8 wllh Ihg Cha￿ts8 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,. n￿r￿la1 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 prePa￿d under the hlstorEcal cost convent10￿. In￿m• 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? rn8asU￿d rallably. E¥p8ndilure 18 a￿Unted 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 con￿￿On8 whlch have not b89n met at the year end date ara rKiled as a ¢ommltmenl bul not accrued as 8xpendlturo. Tanglbl• fixed as$•ts Depr￿￿7t￿n 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 spo￿fiC 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 reSea￿h 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 arri￿Trg 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 l￿a¢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 a￿ount 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 ¢C￿llnued... ¢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(EXPEN￿TURE> Net incornellexpenrfilur81 Ls statod after chargingllcredillngl= 31.1Z23 31.12.22 Independ8nt 8xarnlnation DapreC￿￿0n- 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 Decern￿r 2023 rK)r for th9 yaar e￿ed 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 D8￿Mb$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 A￿rUed 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 m0￿ment In funds Net rnovement wi fvnds Al 31.1222 At1.1.22 Unrestricted funds Ger￿ra1 fund 1,288,886 253.933 1,542,819 Restrfcted funds W￿clI1[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 aL￿Jve 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 W0￿Cts 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$9 8 sharemlder and ￿[r￿t￿r of Cheyenne Invesbnents Ltd. the holding cornpany of Colrh951er Zoo LSmited. J Tro￿￿0. is 8 trustee and Llrector ol C￿chester ZoDbgKal Socigty. She Is aL80 a Shareho￿er and dlrector of Ch8yenne Inv8strn8nts Ltd, the holdlng company of Col¢he8ter Zoo Limit8d. UrnF*afa Pn"vate Naturg R858rvè Is hekl withln Colchgsler Zoo SA Prop&￿e$ IProprie18ry1 Llrnited, a whDIIy subsidiary of Colche8tar Zoo SA Investrnents (Proprietary) Limited, the shareholdir@ of wh￿h 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 I￿ntrOll8d 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