## **Trustees’ Annual Report for the period** **From 1 April 2024 To** **31 March 2025** **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. 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**
**maintenance 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 and competition**
**with other charities are 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)**|**Signature(s)**|| |---|---|---| |||x<_| |**Full name(s)**|**Full name(s)**_David J. Chivers, MA, PhD, ScD_
_(Cantab), FLS, FZS_|| |**Position (eg Secretary,**|Chair|| |**Chair, etc)**||| |||| |**Date**|30/01/2026|| |Orangutan Land Trust|Orangutan Land Trust|CharityNo|1131878|1131878|| |---|---|---|---|---|---| |||Company
No|06900709||| |Annualaccountsforthe period|||||| |Period start date|**01.04.2024**|**To**|Period end
date|**31.03.2025**|| ## **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
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Other
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||65 811|-|-|65 811|129118| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|189| ||65 811|-|-|65 811|129 307| ||||||| ||-|-|-|-|-| ||93 062|-|-|93 062|74 167| ||21938|||21938|27035| ||-|-|-|-|-| ||115 000|-|-|115 000|101 202| ||||||| ||49 189
-|-|-|49 189
-|28 105| ||-|-|-|-|-| ||49 189
-|-|-|49 189
-|28 105| ||-|-|-|-|-| ||49 189
-|-|-|49 189
-|28 105| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||49189
-|-|-|49189
-|28105| ||||||| ||66 536|-|-|66 536|38 431| ||17 347|-|-|17 347|66 536| |**Charity No**
**Company**
**No**
Annual accounts for theperiod
**Section B**
**Balance sheet**
Orangutan Land Trust
**Period start date: 01/04/2024**
**To period end date: 31/03/2025**
1131878
06900709
~~———~~|**Charity No**
**Company**
**No**
Annual accounts for theperiod
**Section B**
**Balance sheet**
Orangutan Land Trust
**Period start date: 01/04/2024**
**To period end date: 31/03/2025**
1131878
06900709
~~———~~|**Charity No**
**Company**
**No**
Annual accounts for theperiod
**Section B**
**Balance sheet**
Orangutan Land Trust
**Period start date: 01/04/2024**
**To period end date: 31/03/2025**
1131878
06900709
~~———~~|**Charity No**
**Company**
**No**
Annual accounts for theperiod
**Section B**
**Balance sheet**
Orangutan Land Trust
**Period start date: 01/04/2024**
**To period end date: 31/03/2025**
1131878
06900709
~~———~~| |---|---|---|---| ||||**Restricted**| |||**Unrestricted**|**Unrestricted**
**income**
**Endowment**
**Total this**
**Total last**| |Guidance note||**funds**|**funds**
**funds**
**year**
**year**| |||**£**|**£**
**£**
**£**
**£**| |**Fixed assets**||F01|F02
F03
F04
F05| |**Intangible assets**
**(Note 15)**
**Tangible assets**
**(Note 14)**
**Heritage assets**
**(Note 16)**
**Investments**
**(Note 17)**
**_Total fixed assets_**|B01
B02
B03
B04
B05|- -
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
~~=anae~~|| |**Current assets**|||| |**Stocks**
**(Note 18)**
**Debtors**
**(Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**|B06
B07
B08
B09
B10
B11|- -
- -
-
- -
- -
-
- -
- -
-
27 297
- -
27 297
81 277
27 297
- -
27 297
81 277
9 948
- - 9 948
14 740
~~cana~~|| |**_Net current assets/(liabilities)_**|B12|17 349|- -
17 349
66 537| ||||| |**_Total assets less current liabilities_**|B13|17 349|-**-**
17 349
66 537| |**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**|B14
B15
B16|- -
- -
-
- -
- -
-
17 349
- -
17 349
66 537
~~===~~|| |**Funds of the Charity**|||| |**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**|B17
B18
B19
B20
B21
B22|- -
- -
-
- -
- -
-
17 349
- -
17 349
66 537
- -
- -
-
- -
- -
-
17 349
- -
17 349
66 537
~~===~~|| |**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies._**|||**_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**_ _**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|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Signed by one or two trustees/directors on behalf of all the trustees/directors|Print / Sign Name|Date of approval
dd/mm/yyyy| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||_David J. Chivers, MA, PhD, ScD(Cantab), FLS, FZS_|30/01/2026| CC17a (Excel) 2 **Notes to the accounts** ## **Section C** ## 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 • and with* ✓ preparing their 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* ✓ 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 _**N/A**_ 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 _**N/A**_ 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 { }. |note { }.|||| |---|---|---|---| |Yes*
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) 3 _**(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* ✓
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_ **----- Start of picture text -----**
(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.
**----- End of picture text -----**
## **1.5 Material prior year errors** **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_ **----- Start of picture text -----**
(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.
**----- End of picture text -----**
CC17a (Excel) 4 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change N/A� in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 5 ## **Section C Notes to the accounts (cont)** ## **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; |This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
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.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Donated services and**
**facilities**
**Support costs**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Settlement of insurance**
**claims**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
**Investment gains and**
**losses**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Offsetting**
**Grants and donations**
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
**Donated goods**
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).
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 the
donor or the terms of the appeal have specified otherwise.
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.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| |||✓|| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ## **2.3 EXPENDITURE AND LIABILITIES** CC17 FRS 102 SORP 6 |**Grants with performance**
**conditions**
**2.4 ASSETS**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
**Stocks and work in**
**progress**
**Heritage assets**
**Investments**
**Debtors**
**Deferred income**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Intangible fixed assets**
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
**Grants payable without**
**performance conditions**|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.
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.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
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 same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
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.
The charity has investments which it holds for resale or pending their sale and cash
and cash equivalents with a maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity of loss than one year held for investment
purposes rather than to meet short-term cash commitments as they fall due.

The charity made no redundancy payments during the reporting period.
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.
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
They are valued at cost.
No material item of deferred income has been included in the accounts.
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
They are valued at cost.
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 note
15.
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 knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Stocks held for sale as part of non-charitable trade are 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.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on
the contract.
They are valued at fair value except where they qualify as basic financial instruments.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---|---| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||||| |||||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||||| |||||| CC17 FRS 102 SORP 7 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
65 811
- -65 811 ########
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - - 189
**Total** 65 811
- - 65 811 ########
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
65 811
- -65 811 ########
**Other information:**
**Analysis of income**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|65 811|-|-|65 811|########| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|189| ||**Total**|65 811|-|-|65 811|########| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||65 811|-|-|65 811|########| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||£30,056relatedtoWildlifeTrust||||| |**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.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |**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).**||||||| |||||||| |**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).**||||||| CC17a (Excel) 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**Description**|**This year**
**£**| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||**Total**
**Description**||-| ||||**Last year**
**£**| ||||-| ||||-| ||||-| ||||-| ||**Total** -
**Thisyear**
**Lastyear**||-| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|9 907|-|-|9 907|12 304|-|-|12 304| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|6 142|-|-|6 142|6 152|-|-|6 152| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|16 049|-|-|16 049|18 456|-|-|18 456| |**Expenditure on charitable activities:**||||||||| |Management|5 889|-|-|5 889|8 579|-|-|8 579| |Conservation Work|93 062|-|-|93 062|42 803|31 363|-|74 166| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**|98 951|-|-|98 951|51 382|31 363|-|82 745| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||115 000|-|-|115 000|69 838|31 363|-|101 201| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertake**
**n directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Conservation work|93 062|-|-|93 062|74 166|-|-|74 166| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|93 062|-|-|93 062|74 166|-|-|74 166| **This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 10 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||N/A|-|-| ||||| ||N/A|-|-| |||-|-| ||N/A|-|-| ||||| ||N/A|-|-| ||**ms**|-|-| CC17a (Excel) 11 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 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|1 356|-|-|-|1 356|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|1 356|-|-|-|1 356|| ## **Last year** |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |---|---|---|---|---|---|---| |||||||**(Describe method)**| |Governance|1 671|-|-|-|1 671|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|1 671|-|-|-|1 671|| _**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) 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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1 458|1 283| CC17a (Excel) 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** **----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 16 000 24 000
Social security costs - -
Pension costs (defined contribution scheme) 355 608
Other employee benefits - -
Total staff costs 16 355 24 608
This year:
**----- End of picture text -----**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**||**Number of employees**|**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**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**key management**||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|1|1| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|1|1| CC17a (Excel) 15 ## **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 This year payment Last year Please state the legal authority or This year reason for making the payment Last year** |**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ## **11.4 Redundancy payments** ## _**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**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| **The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 16 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 17 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |J Taylor|||**£**|**£**| ||-|2 480|-|2 480| |Jutta Fund|71000|-|-|71000| |Borneo Nature Foundation|7500|-|-|7500| |Iraiser|-|-|71|71| |Jaringanaski House|12010|-|-|12010| |**_Total_**|**90 510**|**2 480**|**71**|**93 061**| _**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._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---|---| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**| ||||-| ||||-| |**Last year:**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**|**Last year:**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**|**Last year:**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**|**Last year:**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**|**Last year:**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**| |---|---|---|---|---| |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| CC17a (Excel) 18 ||||**£**|**£**| |---|---|---|---|---| |Conservation Action Network|35 049 00|-|-|35 049 00| |Dr V Schreer|-|1946 00|-|1946 00| |Goodlight Natural Candles|6 000 00|-|-|6 000 00| |J Taylor|-|1519 00|-|1519 00| |Membership|235 00|-|-|235 00| |P Thung|-|1 49700|-|1 49700| |Yayasan Orangutan|27920 00|-|-|27920 00| |**_Total_**|**69 204**|**4 962**|**-**|**74 166**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ |**13.4 Grants made to institutions**|**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._**||**_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) 19 ## **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**
**£**| ||-|-|-|-| ||-|-|-|-| ||10|-|-|-| ||-|-|-|-| ||1 056|1 450|-|-| ||3 379|4 440|-|-| ||5 503|8 850|-|-| ||9 948|14 740|-|-| ## **20.2 Deferred income** |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**Balance at the end of the reporting period**
**This year**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**Balance at the end of the reporting period**
**This year**||| |---|---|---|---| ||**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 20 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** **----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
Amounts added in current period - -
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected
reimbursement, stating the amount of any
asset that has been recognised for that
expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts
for capital expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel) 21 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 22 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**| |---|---| ||| ||| ||| ||| |**Lastyear**|| |**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** |**This year**|**This year**| |---|---| |**Description of item**
**Estimate of financial effect**|| ||| ||| ||| ||| |**Last year**
**Description of item**
**Estimate of financial effect**|| ||| ||| ||| ||| **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** |**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**| |---|---|---| |||| |||| CC17a (Excel) 23 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||27 274|80 947| ||23|330| ||27 297|81 277| CC17a (Excel) 24 ## **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.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||

N/A|N/A| |||| ||N/A|N/A| CC17a (Excel) 25 ## **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**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||NONE|NONE| |||| ||NONE|NONE| CC17a (Excel) 26 **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*
✓
✓||||| |||||✓|✓|||| _**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) 27 ## **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**_ |**_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**
**£**| |WildlifeImpact|R|CharitableActivities|13|30 057|-31364|-|-|- 1 294| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||13|30 057|- 31 364|-|-|- 1 294| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓||||| ||||||✓|||| CC17a (Excel) 28 ## **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||-| |||-| |**Lastyear**||| ||**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** |**Planned use**|**Purpose of the designation**|**Amount**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| ## **Last year** |**Lastyear**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |||-| |||-| |||-| |||-| |||-| |||-| CC17a (Excel) 29 ## **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 TRUE 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.**_ ## **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)** **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**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_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._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**||||||| |||||||| |||||||| |||||||| CC17a (Excel) 30 _**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)** |**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.**_ CC17a (Excel) 31 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 32 ## **Independent examiner's report on the accounts** |**Section A**|**Independent Examiner’s Report**|**Independent Examiner’s Report**||| |---|---|---|---|---| |**Report to the trustees**||Charity Name
Orangutan Land Trust||| |||||| |**On accounts for the year**|||**Charity no**|| ||**ended**|31/03/2025|**(if any)**|1131878| |||||| |**Set out on pages**||1 and 2||| |||I report to the trustees on my examination of the accounts of the above||| |||charity (“the Trust”) for the yearended 31/03/2025.||| |**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. **Signed: Date:** 30/01/2026 **Name:** Ann-marie Kelly **Relevant professional qualification(s) or body** Institute of Certified Bookkeepers **Oct 2018** 1 **IER** ## **(if any):** **Address:** The Keep, Creech Castle, Taunton Somerset. TA1 2DX **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**