## **Trustees’ Annual Report for the period**
**From 01/04/2021 Period start date To 31/03/2022 Period end date**
**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|**Regular support from our volunteers in**
**the area of outreach, education and**
**communications.**|
Other
## **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 were minimised due to decreased**
**funding and staff on furlough for a**
**portion of the time. Nonetheless, the**
**charity continued to raise awareness**
**about the conservation of the orangutan**
**and its habitat through social media,**
**webinars, traditional media and**
**engagement with stakeholders. The**
**charity also 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:
|Achievements against
objectives set|Para 1.41||
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21||
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22||
|Amount of reserves held|Para 1.22||
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||
**Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**Members of the public and two corporate**
**supporters (partners in the One Percent**
**for the Planet platform).**|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46|**Ongoing impacts of the pandemic,**
**resulting in drastically reduced income**
**risking almost all operations of the**
**charity.**|
|Other|||
## **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?
(e.g unincorporated
association, CIO)|Para 1.25||
|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.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51||
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **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
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**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||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
## **Name of chief executive or names of senior staff members (Optional information)**
Michelle Desilets
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||DAVID J. CHIVERS, MA, PhD,
ScD (Cantab), FLS, FZS||
||
Chair||
||31/12/2022||
||31/12/2022||
|**Orangutan Land Trust**|**Orangutan Land Trust**|CharityNo|1131878|1131878||
|---|---|---|---|---|---|
|||CompanyNo|6900709|||
|Annual accounts for the period||||||
|Period start date|01/04/2021|**To**|Period end date|31/03/2022||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**|**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|
|---|---|---|---|---|---|
||42,868|-|-|42,868|41,499|
||-|-|-|-|14,104|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|40|
||10,200|-|-|10,200|-|
||53,068|-|-|53,068|55,643|
|||||||
||18,399|-|-|18,399|18,794|
||8,658|13,020|-|21,678|14,763|
||-|||||
||1,819|-|-|1,819|-|
||28,876|13,020|-|41,896|33,557|
|||||||
||24,192|13,020
-|-|11,172|22,086|
||-|-|-|-|-|
||24,192|13,020
-|-|11,172|22,086|
||-|-|-|-|-|
||24,192|13,020
-|-|11,172|22,086|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||24,192|13,020
-|-|11,172|22,086|
|||||||
||23,052|-|-|23,052|966|
||47,244|13,020
-|-|34,224|23,052|
Orangutan Land Trust
1141879 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**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||44,069|-|44,069|45,107|
||44,069|-|44,069|45,107|
||||||
||9,844|-|9,844|22,053|
||||||
||34,225|-|34,225|23,054|
||||||
||34,225|-|34,225|23,054|
||||||
||-|-|-|-|
||-|-|-|-|
||||||
||34,225|-|34,225|23,054|
||||||
||-|-|-|-|
||-|-|-|-|
||34,225||34,225|23,054|
||-|-|-||
||-|-|-||
||34,225|-|34,225|23,054|
_**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.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||Michelle Desilets|31/12/2022|
CC17a (Excel)
16/08/2023
2
Signature of director authenticating accounts being sent to Companies House
Date Signature dd/mm/yyyy 31/12/2022 David J. Chivers, MA, PhD, ScD (Cantab), FLS, FZS **Print name**
CC17a (Excel)
16/08/2023
3
## **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:**_
_**N/A N/A**_
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.
## **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**_
CC17a (Excel)
16/08/2023
4
_**(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).
**----- Start of picture text -----**
Yes* ü
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes;
**----- End of picture text -----**
_**(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:**_
**----- Start of picture text -----**
(i) the nature of the prior period error;
**----- End of picture text -----**
_**(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.**_
CC17a (Excel)
16/08/2023
5
## **Section C Notes to the accounts (cont)**
|**Note 2 Accounting policies**|**Note 2 Accounting policies**|
|---|---|
|**2.2 INCOME**||
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|
||• the charity becomes entitled to the resources;|
||• it is more likely than not that the trustees will receive the resources;|
||• the monetary value can be measured with sufficient reliability.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
||Legacies are included in the SOFA when receipt is probable, that is, when there has been|
|**Legacies**|grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity|
||or have been met.|
|**Government grants**|The charity has received government grants in the reporting period|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.|
|**Tax reclaims on donations**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the|
||terms of the appeal have specified otherwise.|
||This is only included in the SoFA once the charity has provided the related goods or|
|**Contractual income and**|services or met the performance related conditions.|
|**performance related grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the|
||fair value of those gifts at the time of their receipt and they are recognised on receipt. In|
||the reporting period in which the stocks are distributed, they are recognised as an expense|
||at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance sheet.|
||On its sale the value of stock is charged against 'Income from other trading activities' and|
||the proceeds from sale are also recognised as 'Income from other trading activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets and|
||included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations when|
||receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the|
|**facilities**|gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in the|
||SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|**royalties and dividends**|measured reliably.|
|Yes*
No*
N/a*|Yes*
No*
N/a*|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*|Yes*
No*
N/a*|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
16/08/2023
6
**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** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** 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. The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** 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, technological, geophysical or environmental qualities that are held and maintained **Heritage assets** 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 at initially at cost and subsequently at fair value (their market value) at the year end. The **Investments** 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*|Yes*
No*
N/a*|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
16/08/2023
7
**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.
## **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.
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|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
16/08/2023
8
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**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**
**Other information:**
**Income from**
**investments:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Donations andgifts|42,868|-|-|42,868|36,500|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|5,000|
||General grants provided by government/other
charities|10,200|-|-|10,200|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|53,068|-|-|53,068|41,500|
||Interest income|-|-|-|-|40|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
|||-|-|-|-|40|
||||||||
|||53,068|-|-|53,068|41,540|
||||||||
|**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|||||
CC17a (Excel)
16/08/2023
9
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**CJRS**
**Government grant 2**
**Government grant 3**
**Other**
**CJRS**
**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||10,200|
||||-|
||||-|
||||-|
||**Total**
**Description**||10,200|
||||**Last year**
**£**|
||COVID Government Grant||14,101|
||||-|
||||-|
||||-|
||**Total** 14,101
**This year**
**Last year**||14,101|
|||||
||**This year**
**Last year**|||
|||||
CC17a (Excel)
16/08/2023
10
## **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|12,266|-|12,266|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|6,133|-|6,133|6,264|-|6,264|
|Start up costs incurred in generating new source
of future income|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|
|Admin and Management|-|-|-|-|-|-|
|**Total expenditure on raising funds**|18,399|-|18,399|18,794|-|18,794|
|**Expenditure on charitable activities:**|||||||
|Management|8,031|-|8,031|6,264|-|6,264|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total expenditure on charitable activities**|8,031|-|8,031|6,264|-|6,264|
|**Separate material item of expense**|||||||
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|
|**Other**|||||||
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|
||26,430|-|26,430|25,058|-|25,058|
CC17a (Excel)
16/08/2023
11
## **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||-|26|26|-|-|-|
|Support Costs||-|601|601|902|-|902|
|Conservation Work||13,020|-|13,020|3,837|-|3,837|
|Fire Fund||-|-|-|3,760|-|3,760|
|**Total**||13,020|627|13,647|8,499|-|8,499|
CC17a (Excel)
16/08/2023
12
**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
|1,819|-|-|-|1,819||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|1,819|-|-|-|1,819||
## **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.**_
CC17a (Excel)
16/08/2023
13
## **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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||598|642|
CC17a (Excel)
16/08/2023
14
## **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:**
**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**
**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**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||24,000|24,000|
||-|-|
||533|533|
||-|-|
||24,533
|24,533|
||||
||**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.**_
|**_box provided._**||||
|---|---|---|---|
|**No employees received employee benefits (**
**pension costs) for the reporting period of m**|**excluding employer**
**ore than £60,000**|**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**||-|-|
|||||
|**Please provide the total amount paid to key**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**management personnel**|||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|-|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|1|1|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|1|1|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**11.4 Redundancy payments**
**Please state the amount of the payment (or value of any waiver of a**
**right to an asset)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination**
**payments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
16/08/2023
15
## **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:**
|**This year:**|**This year:**|**This year:**|**This year:**|**This year:**|
|---|---|---|---|---|
|**13.1 Analysis ofgrantspaid(included in cost of charitable activities)**|||||
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|Borneo Foundation|||**£**|**£**|
||8,000.00|-|-|**8,000.00**|
|Jaringanaksi|-|5,020.00|-|**5,020**|
||-|-|-|-|
||-|-|-|-|
|**_Total_**|**8,000**|**5,020**|**-**|**13,020**|
_**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_**|
|||||
|**0**|**Purpose**||**Total amount of**
**grants paid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
## **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 Indonesia|-|-|-|**-**|
|Conservation Action Network|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity or project 4|-|-|-|-|
|
**_Total_**|**-**|**-**|**-**|**-**|
_**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._**|**_Yes_**|**_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)
16/08/2023
16
## **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**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||600|668|-|-|
||3,651|6,285|-|-|
||5,502|15,100|-|-|
||9,753|22,053|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please explain the reasons why income is_**
**_deferred._**|**This year**|**Last year**|
|---|---|---|
||**_N/A_**|**_N/A_**|
|**_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**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
16/08/2023
17
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||43,754|45,080|
||315|27|
||44,069|45,107|
CC17a (Excel)
16/08/2023
18
## **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)
16/08/2023
19
## **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 toReport|
None toReport|
||||
||N/A|N/A|
CC17a (Excel)
16/08/2023
20
**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*|Yes*
No*|
|---|---|
|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)
16/08/2023
21
**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**
_**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||||
CC17a (Excel)
16/08/2023
22
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds**
## **This year**
|**Thisyear**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
16/08/2023
23
## **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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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.**_
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**TRUE**
## **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)**
_**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
**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)**
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|**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)**
|**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.**_
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**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.**
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
Orangutan Land Trust|Charity Name
Orangutan Land Trust|Charity Name
Orangutan Land Trust|
|---|---|---|---|
|||||
||31/03/2022|**Charity no**
**(if any)**|1131878|
|||||
||1 and 2
(remember to include the page numbers of additional sheets)|||
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2022.
**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._
**Date:** 31/12/2022 **Signed:** A.M Kelly **Name:** Ann-marie Kelly **Relevant professional** MICB **qualification(s) or body (if any): Address:** The Keep, Creech Castle, Taunton. TA1 2DX
1
**Oct 2018**
**IER**
## **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** .
2
**Oct 2018**
**IER**