2023-03-31-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 1 April 2022 To 31 March 2023

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 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 engaged in platforms to drive the sustainability of palm oil in order to fight deforestation and protect biodiversity. The charity also supported on the ground activities related to orangutan habitat protection and restoration including fire-fighting and fire-prevention. The charity supported conservation-based scientific studies as well as community engagement in orangutan habitat areas. The charity supported the rescue and translocation of at-risk orangutans, and the establishment of a rescue centre.

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

Review of the charity’s Para 1.21 financial position at the end of the period Statement explaining the Para 1.22 policy for holding reserves stating why they are held Amount of reserves held Para 1.22 Reasons for holding zero Para 1.22 reserves Details of fund materially in Para 1.24 deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern

Additional information (optional) You may choose to include further statements	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, partner NGOs and 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	Cost of living crisis is impacting the ability of the charity to raise money from the public.
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 (ifany)
	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
	18.04.2024
	18.04.2024

Orangutan Land Trust	Orangutan Land Trust	Charity No	1131878
		Company No	6900709
	Annual accounts for		the period
Period start date	01/04/2022	To	Period end date	31/03/2023

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
53,952	26,706	-	80,658	42,868
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	10,200
53,952	26,706	-	80,658	53,068

18,399	-	-	18,399	18,399
30,856	26,449	-	57,305	21,678
-	-	-	-	-
503	244	-	747	1,819
49,758	26,693	-	76,451	41,896

4,194	13	-	4,207	11,172
-	-	-	-	-
4,194	13	-	4,207	11,172
-	-	-	-	-
4,194	13	-	4,207	11,172
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
4,194	13	-	4,207	11,172

34,224	-	-	34,224	23,052
38,418	13	-	38,431	34,224

Orangutan Land Trust

1141879 6900709

Section B Balance sheet

Unrestricted funds Restricted income funds Total this year Total last year £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total this year Total last year £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total this year Total last year £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total this year Total last year £ £ £ £ F01 F02 F04 F05
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

-	-	-	-
-	-	-	-
-	-	-	-
51,338	13	51,351	44,069
51,338	13	51,351	44,069

13,164	-	13,164	9,844
-
38,174	-	38,174	34,225
- -
38,174	-	38,174	34,225

-	-	-	-
-	-	-	-

38,174	-	38,174	34,225

-	-	-	-
38,418	13	38,431	-
-	-	-	34,225
-	-	-
-	-	-
38,418	13	38,431	34,225

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 Signature of director authenticating accounts being sent to Companies House	Print Name	Date of approval dd/mm/yyyy

	David J. Chivers, MA, PhD, ScD (Cantab),FLS,FZS	18.04.2024

	Signature	Date dd/mm/yyyy
		18.04.2024
	David J. Chivers, MA, PhD, ScD (Cantab), FLS, FZS	Print name

11/04/2024

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 their • and with ü accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 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;

N/A

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 N/A 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 { }.

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

(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 No	ü	* -Tick as appropriate

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).

No materialprioryear 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.*

CC17a (Excel)

11/04/2024

Section C Notes to the accounts (cont)

Note 2 2.2 INCOME Recognition of income These are included in the Statement of Financial • 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 SOR Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been 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 Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless th Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. y g to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are	Yes No N/a*	Yes No N/a*	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*

CC17 FRS 102 SORP

11/04/2024

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 b

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 facilities are included in the Donated services and SOFA when received at the value of the gift to the facilities 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. The value of any voluntary help received is not Volunteer help included in the accounts but is described in the trustees’ annual report. This is included in the accounts when receipt is Income from interest, probable and the amount receivable can be measured royalties and dividends reliably. Income from membership Membership subscriptions received in the nature of a subscriptions gift are recognised in Donations and 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. Insurance claims are only included in the SoFA when Settlement of insurance the general income recognition criteria are met (5.10 to claims 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses Investment gains and on the sale of investments and any gain or loss losses resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation Liability recognition committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

		ü
Yes No 23052
		ü
Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
ü

CC17 FRS 102 SORP

11/04/2024

Governance and support costs Support costs have been allocated between governance costs and other support. 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 Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of 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 performance conditions Where there are no conditions attaching to the grant that enables the donor charity to 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 Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 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 They are valued at cost. The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets The charity has intangible fixed assets, that is, non- monetary assets that do not have 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 not They are valued at cost.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

11/04/2024

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to Heritage assets 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 Investments cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value c

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 progress measured at the lower or cost or net 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.

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 Debtors amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with Current asset investments 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 investmen They are valued at fair value except where they qualify as basic financial instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Yes No N/a*	Yes No N/a*	Yes No N/a*
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Yes No N/a*
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CC17 FRS 102 SORP

11/04/2024

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income
Analysis of income Donations and legacies: Donations and gifts 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 Income from investments: Interest income Dividend income Rental and leasingincome Other Total TOTAL INCOME Other information:	Analysis of income	Unrestricted funds Restricted Income funds Endowment funds Total funds Prior year £ £
	Donations and gifts	53,952	26,706	-	80,658	42,868
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	10,200
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	53,952	26,706	-	80,658	53,068

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

		53,952	26,706	-	80,658	53,068

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 reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior 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)

11/04/2024

Section C Notes to the accounts (cont)

31/03/2023

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		-
			-
			-
			-
	Total Description		-
			Last year £
	COVID Government Grant		10,200
			-
			-
			-
	Total 10,200 This year Last year		10,200

	This year Last year

CC17a (Excel)

11/04/2024

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	31/03/2023 31/03/2022 Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £
Incurred seeking donations	12,266	-	12,266	12,266	-	12,266
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	6,133	-	6,133
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	18,399	-	18,399
Expenditure on charitable activities:
Management	7,377	244	7,621	8,031	-	8,031
Conservation work	23,982	26,449	50,431	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total expenditure on charitable activities	31,359	26,693	58,052	8,031	-	8,031
Sepa ate ate a item of expense
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total	-	-	-	-	-	-
Other
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-
	49,758	26,693	76,451	26,430	-	26,430

Other information:

Analysis of expenditure on charitable activities

	31/03/2023	31/03/2023	31/03/2023	31/03/2022	31/03/2022	31/03/2022
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
Conservation Work	50,431	-	50,431	13,020	-	13,020
FireFund	-	-	-	-	-	-
Total	50,431	-	50,431	13,020	627	13,647

CC17a (Excel)

11/04/2024

Section C Notes to the accounts (cont)

Note 9 Support Costs

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

31/03/2023

31/03/2023
Support cost	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	747	-	-	-	747
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	747	-	-	-	747

31/03/2022

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

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)

11/04/2024

Section C Notes to the accounts (cont)

Note 10 Details of certain types of expenditure

31/03/2023 31/03/2022

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).

Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	-	-
	-	-
	-	-
	477	598

CC17a (Excel)

11/04/2024

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: Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs	31/03/2023 £	31/03/2022 £
	24,000	24,000
	-	-
	532	532
	-	-
	24,532	24,532

	N/A

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

N/A

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party N/A Please give details of the number of employees No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band
		31/03/2023	31/03/2022
£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 11.2 Average head count in the year The parts of the charity in which the employees work
		31/03/2023	31/03/2022
		£	£
		-	-

		31/03/2023 Number	31/03/2022 Number
	Fundraising	-	-
	Charitable Activities	1	1
	Governance	-	-
	Other	-	-
	Total	1	1

11.3 Ex-gratia payments to employees and others (excluding trustees) p ex-gratia payment is

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This year
Last year

This year
Last year

	This year	Last year
	£	£
	-	-

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Total amount of payment	This year	Last year
	£	£
	-	-



	This year	Last year
	£	£
	-	-

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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)

This year: 13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Borneo Foundation			£	£
	6,500.00	-	-	6,500.00
Borneo Nature Foundation	5,000.00	-	-	5,000.00
Dr VSchreer	-	4,281.00	-	4,281.00
Paul Thung	-	4,066.00	-	4,066.00
PongoAlliance	452.64	-	-	452.64
Yasasan Tambuhak	-	18,102.00	-	18,102.00
Jaringanaksi	-	12,029.00	-	12,029.00
*Total*	11,953	38,478	-	50,431

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

Last year:

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

Last year: 13.3 Analysis of grants paid (included in cost of charitable activities)
Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
BorneoFoundation	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.

CC17a (Excel)

11/04/2024

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 £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
600	600	-	-
3,812	3,651	-	-
8,752	5,502	-	-
13,164	9,753	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please complete this note if the charity has* *deferred income.*
31/03/2023 *Please explain the reasons why income is* *deferred.* *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	31/03/2023	31/03/2022
	*N/A*	0

		31/03/2023 £	31/03/2022 £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	31/03/2023 £	31/03/2022 £
	-	-
	-	-
	51,277	43,754
	318	315
	51,595	44,069

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Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities 31/03/2023 31/03/2022 This year Last year 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 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. N/A N/A N/A N/A
	N/A	N/A

	N/A	N/A

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

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	31/03/2023 31/03/2022	31/03/2023 31/03/2022
	None toReport	None toReport

	N/A	N/A

CC17a (Excel)

11/04/2024

Section C

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

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 £
Wildlife Impact	R	Charitable Activities	-	26,706	26,693	-	-	13
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing figure)*	N/a	N/a	-	-	-	-	-	-
			-	26,706	26,693	-	-	13

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

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)

11/04/2024

Section C

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

*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)* p	N/a	N/a	-	-	-	-	-	-
sheet			-	-	-	-	-	-

CC17a (Excel)

11/04/2024

Section C Notes to the accounts (cont)

Note 28

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 o

28.1 Trustee

31.03.2023ti d 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	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
	£	£	£	£	0
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*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.* *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.*	0

CC17a (Excel)

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31/03/2022 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
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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

*any remuneration or other benefits paid*	*to a trustee by the*
Name of trustee	Legal authority (eg order, governing document)	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, pleas

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	31/03/2023	31/03/2022
	£	£
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

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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'

31/03/2023

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.

31/03/2022

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

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)

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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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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the tru$tee8 Orangutan Land Trust On accounts for the yr ended 31.03.2023 Charlty no (If any) 1131878 Sot out on pagos I report to the truste88 on my examlnation of the accounts of the above charlty <'lhe Trusf) for the year ended 31.03.2023. Ro•pon8lbllltle• and basls of rnport As the charttys trustees, you are responslble for the preparatlon of the accounts In accordanc8 wlth the requlrements of the Charltles Act 2011 he Acr). I report in respect of my examinatlon of the Trust's accounts cathed out under sectlon 145 of the 2011 Act and In carrylng out my examlnetlon, I have followed all th8 app15ble Dlrecllons glven by the Charfty Commlsslon under sectlon 145(5)(b) of the Act. Independent examln•rfs 8tatem•nt I have completed my examlnatlon. I conflmi that no m8terlal m8tter8 have come to my attentlon In connedlon wlth the examlnatlon (other than that dlsclosed below.) vthlch glve8 me cause to belleve that In, any materlal respect.. the accountlng records were not kept In arLordance wlth sectlon 130 of the Charftles Act; or the accounts dld not accord th the accountlng records,. or the accounts dld not comply wlth the applicable requirements concemlng the fomi and content of accounts set out In the Charftles (Accounts and Reports) Regulatlons 2008 other than any requlrement that the accounts glve a 'true and fairf view whlch is not a matter consldered as part of an Independent axamlnation. I have no concems and have come across no other matters in <x)nnection wlth the examinatlon to whlch attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. ' Ple8se delete the words in the brackets irthey do not apply. Slgn•d: 18.04.2024 Nam•: ANN-MARIE KELLY Relevant prolesslonal quallflcatlon(s) or body (If any): MICB Add$. The Keep, Creech Castle. Taunton. Somerset. TA12DX IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32. Irependent examlnation of charity accounts: directions and guldance for examlners). Glvo her• brlef detalls of any Items that the examlner wlshos to discloso. IER Oct 2018