2021-03-31-accounts - Orangutan Land Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period

From 01.04.2020 Period start date To Period end date 31.03.2021

Charity name: Orangutan Land Trust

Charity registration number:1131878

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	ORANGUTAN LAND TRUST SUPPORTS EFFORTS TO PROVIDE SUSTAINABLE SOLUTIONS FOR THE LONG TERM SURVIVAL OF THE ORANGUTAN IN THE WILD BY ENSURING SAFE AREAS OF FOREST FOR THEIR CONTINUED EXISTENCE.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Makes Grants To Individuals Makes Grants To Organisations Provides Human Resources Provides Buildings/facilities/open Space Provides Services
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Yes

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	Significant support came from our volunteers who kept up communications and outreach when staff was furloughed.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The activities of the charity during this period declined due to lack of funding and staff on furlough. Nonetheless, the charity continued to raise awareness about the conservation of the orangutan and its habitat and supported on the ground activities related to orangutan habitat protection and restoration.

Additional information (optional) You may choose to include further statements where relevant about:

Members of the public and one corporate supporter. The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted Pandemic resulting in drastically reduced income risking almost all A description of the principal Para 1.46 operations of the charity. risks facing the charity

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Memorandum and Articles of Association
How is the charity constituted?	Para 1.25	Limited Company

(e.g unincorporated association, CIO)
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees jointly elect new trustees.

Reference and Administrative details

Charity name	Orangutan Land Trust
Other name the charity uses
Registered charity number	1131878
Charity’s principal address	1 Park Farm Drakelow DE15 9TY

Names of the charity trustees who manage the charity

1 2 3 4	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Dr David Chivers	Chair
	Judith Murdoch
	Thijs Pasmans
	Lone Droscher Nielsen

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address




Name of chief executive or names of senior staff members (Optional information)
Michelle Desilets

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) DAVID J. CHIVERS , MA, PhD, ScD Full name(s) (Cantab), FLS, FZS Position (eg Secretary, Chair Chair, etc) Date 31.01.2022

Orangutan Land Trust	Orangutan Land Trust	Charity No	1131878	1131878
		Company No	6900709
Annual accounts for the period
Period start date	01/04/2020	To	Period end date	31/03/2021

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
41,499	-	-	41,499	28,229
14,104	-	-	14,104	-
-	-	-	-	-
-	-	-	-	-
40	-	-	40	-
-	-	-	-	-
55,643	-	-	55,643	28,229

18,794	-	-	18,794	15,820
14,763	-	-	14,763	11,555
-
-	-	-	-
33,557	-	-	33,557	27,375

22,086	-	-	22,086	854
-	-	-	-	-
22,086	-	-	22,086	854
-	-	-	-	-
22,086	-	-	22,086	854
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
22,086	-	-	22,086	854

966	-	-	966	112
23,052	-	-	23,052	966

Orangutan Land Trust Charity No 1131878 Company No 6900709

				1131878	1131878
				6900709
Section B Balance sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 20) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	45,107	-	-	45,107	9,422
	45,107	-	-	45,107	9,422

	22,053	-	-	22,053	8,456

	23,054	-	-	23,054	966

	23,054	-	-	23,054	966

	-	-	-	-	-
	-	-	-	-	-

	23,054	-	-	23,054	966

	-			-	-
		-	-	-	-
	23,054			23,054	966
				-

	23,054	-	-	23,054	966

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Print Name	Print Name	Date of approval dd/mm/yyyy
	David J. Chivers, MA, PhD, ScD (Cantab), FLS, FZS	31/01/2022


Signature		Date dd/mm/yyyy
		31/01/2022
		Print name

Signature of director authenticating accounts being sent to Companies House

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

N/A N/A

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ü * -Tick as appropriate No Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes ü * -Tick as appropriate No

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and

(iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes * -Tick as appropriate No ü

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in N/A accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 End of Start of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

Yes No N/a*	Yes No N/a*	Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
ü
Yes No N/a*
		ü
Yes No N/a*
ü

CC17 FRS 102 SORP

31/01/2022

Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations and
subscriptions	Legacies.
	Membership subscriptions which gives a member the right to buy services or other benefits
	are recognised as income earned from the provision of goods and services as income from
	charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and	This includes any realised or unrealised gains or losses on the sale of investments and any
losses	gain or loss resulting from revaluing investments to market value at the end of the year.
2.3 EXPENDITURE	AND LIABILITIES

	Liabilities are recognised where it is more likely than not that there is a legal or constructive
Liability recognition	obligation committing the charity to pay out resources and the amount of the obligation can
	be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and its
	compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost categories
	on a basis consistent with the use of resources, eg allocating property costs by floor areas,
	or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
	The charity accounts for basic financial instruments on initial recognition as per paragraph
Basic financial instruments	10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
	FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
	The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets	physical substance but are identifiable and are controlled by the charity through custody or
	legal rights. The amortisation rates and methods used are disclosed in note 15.
	They are valued at cost.
	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
Heritage assets	technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and
	methods used as disclosed in note 16.
	They are valued at cost.
	Fixed asset investments in quoted shares, traded bonds and similar investments are valued
Investments	at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured
	reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net


Yes No N/a*
ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
ü


Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*
		ü
Yes No N/a*

CC17 FRS 102 SORP

31/01/2022

Stoc s a d o Stoc s e d o sa e as pa t o o c a tab e t ade a e easu ed at t e o e o cost o et realisable value.

Stocs e dosa easato o catab etadeae easuedatteoeocosto et
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. p realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments.		ü
	Yes No N/a*
		ü
	Yes No N/a*
		ü
	Yes No N/a*
		ü
	Yes No N/a*
		ü
	Yes No N/a*
		ü

progress

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Debtors Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and Current asset investments cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

POLICIES ADOPTED ADDITIONAL TO OR N/A DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Income

Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Interest income Dividend income Rental and leasingincome Other Total Total Other information: Analysis of income Donations and legacies: TOTAL INCOME Income from investments:	Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	36,500	-	-	36,500	28,229
	Gift Aid	-	-	-	-	-
	Legacies	5,000	-	-	5,000	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	41,500	-	-	41,500	28,229

	Interest income	40	-	-	40	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	40	-	-	40	-

		-	-	-	-	-

		41,540	-	-	41,540	28,229

All income in the prior year was unrestricted except for: (please provide description and amounts)		N/A
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		N/A

		N/A

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		N/A

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).		N/A

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).		N/A

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

CJRS Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any unfulfilled* *conditions and other contingencies* *attaching to grants that have been* *recognised in income.* *Please give details of other forms of* *government assistance from which the* *charity has directly benefited.*	Description	Description	This year £
	COVID Government Grant		14,101
			-
			-
			-
	Total Description		14,101
			Last year £
			-
			-
			-
			-
	Total - This year Last year		-

	This year Last year

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Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year
Incurred seeking donations	12,530	-	12,530	-	-	-
Incurred seeking legacies	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	6,264	-	6,264	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-
Admin and Management	-	-	-	-	15,820	15,820
	-	-	-	-	-	-
Total expenditure on raising funds	18,794	-	18,794	-	15,820	15,820
Expenditure on charitable activities:
Management	6,264	-	6,264	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total expenditure on charitable activities	6,264	-	6,264	-	-	-
Separate material item of expense
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total	-	-	-	-	-	-
Other
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-
	25,058	-	25,058	-	15,820	15,820

Other information:

Analysis of expenditure on charitable activities

	This year	This year	This year	Last year	Last year	Last year
Activity or programme	Activities undertaken directly	Grant funding of activities	Total this year	Activities undertaken directly	Grant funding of activities	Total last year
	£	£	£	£	£	£
Travel	-	-	-	2,853	-	2,853
Support Costs	902	-	902	702	-	702
Conservation Work	3,837		3,837	-	-	-
FireFund	3,760	-	3,760	8,000	-	8,000
Total	8,499	-	8,499	11,555	-	11,555

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held at period end	Balance held at period end
Description/name of party	Related party (Yes or No)	This year	Last year	This year	Last year	This year	Last year
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held at period end	Balance held at period end
	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	-	-
	-	-
	-	-
	642	787

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

This year: Last year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	24,000	14,000
	-	-
	533	134
	-	-
	24,533	14,134

	N/A

	N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	CORRECT	CORRECT

Band		Number of employees
		Thisyear	Lastyear
£60,000 to £69,999		-	-
£70,000 to £79,999		-	-
£80,000 to £89,999		-	-
£90,000 to £99,999		-	-
£100,000 to £109,999		-	-

Fundraising Charitable Activities Governance Other Total Please provide the total amount paid to key management personnel 11.2 Average head count in the year The parts of the charity in which the employees work
		Thisyear	Lastyear
		£	£
		-	-

		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	1	1
	Governance	-	-
	Other	-	-
	Total	1	1

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense	This year	Last year
	£	£
	-	-

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
BNF Indonesia			£	£
	3,760	-	-	3,760
Conservation Action Network	3,837	-	-	3,837
Activity or project 3	-	-	-	-
Activity or project 4	-	-	-	-
*Total*	7,597	-	-	7,597

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grants paid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
BNF Idonesia Fire Fund	8,000	-	-	8,000
Activity or project 2	-	-	-	-
Activity or project 3	-	-	-	-
Activity or project 4	-	-	-	-
*Total*	8,000	-	-	8,000

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

14.1 Cost or valuation
Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - - - - - Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year - - - - - Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - - Disposals - - - - - Depreciation - - - - - Impairment - - - - - Transfers - - - - - At end of the year - - - - - Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - - - 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation *Last year: Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* *the methods applied and significant assumptions* *the effective date of the revaluation* *(iii) Details of the existence and carrying amounts of property, plant and equipment* *to which the charity has restricted title or that are pledged as security for liabilities.* *If an accounting policy of revaluation is adopted, please provide:* *the carrying amount that would have been recognised had the* *assets been carried under the cost model.* 14.6 Other disclosures *(i) Please state the amount of borrowing costs, if any, capitalised in the construction* *of tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of* *tangible fixed assets.* *the name of independent valuer, if applicable*
		This year Last year



		-	-

		This year	Last year
		£	£
		-	-
		-	-

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
668	474	-	-
6,285	3,825	-	-
15,100	4,157	-	-
22,053	8,456	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please complete this note if the charity has deferred income.*	*ed income.*
*Please explain the reasons why income is* *deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods This year N/A Balance at the end of the reporting period	This year	Last year
	N/A	N/A

		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

PayPal Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	-	-
	45,080	9,390
	27	32
	45,107	9,422

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	This year Last year	This year Last year
	N/A	N/A

	N/A	N/A

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	This year Last year	This year Last year
	None to report	None to Report

	N/A	N/A

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			-	-	-	-	-	-
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü ü
				ü	ü

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			-	-	-	-	-	-

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
ü	ü

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

CC17a (Excel)

31/01/2022

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Please give details of why remuneration or other employment* *benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *If a third party has been reimbursed for providing one or more* *trustees, state the nature of the payment and amount of the* *reimbursement.* *State the number of trustees to whom retirement benefits are* *accruing under a defined contribution pension scheme.*

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*FALSE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-

CC17a (Excel)

31/01/2022

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
			-	-	-	-
			-	-	-	-
			-	-	-	-
			-	-	-	-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
			-	-	-	-
			-	-	-	-
			-	-	-	-
			-	-	-	-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

31/01/2022

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

31/01/2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name Orangutan Land Trust	Charity Name Orangutan Land Trust	Charity Name Orangutan Land Trust

31.03.2021	Charity no (if any)	1131878

1 and 2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 303/2021.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any):		31/01/2022

	ANN-MARIE KELLY

	MICB

Oct 2018

IER

Address: The Keep, Creech Castle, Taunton. TA1 2DX

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER