2023-12-31-accounts - Free The Bears UK

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Trustees’ Annual Report for the period

From 01 January 2023 Period start date To 31 December 2023 Period end date

Charity name: Free the Bears UK

Charity registration number: 1135682

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote humane behaviour towards animals, in particular bears, by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances, or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
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	Free the Bears UK works with expert affiliate and partner groups on projects that will make a significant impact on animal welfare, conservation and awareness. The Charity works with national and provincial government partners to ensure the best chance of long-term success for each programme. Primary objectives for 2023 included; • Continued support for efforts aimed at reducing illegal poaching of bears in Cambodia, and further development of the Cambodian Bear Sanctuary as a world-class facility for life-long care of bears and public education. • Further development of the Luang Prabang Wildlife Sanctuary to support efforts of the Government of Laos aimed at ending bear bile farming in Lao PDR through improved law enforcement to address the illegal wildlife trade, improved environmental awareness amongst the general public and continued care for any bears and other animals rescued from illegal captivity and exploitive situations. • Ongoing development of the Cat Tien Bear Sanctuary in Vietnam in order to help facilitate the end of bear bile farming in this country where numbers of bears held in bile farms are now believed to be fewer than 250 animals. • Continued collaboration with international experts such as the IUCN Bear Specialist Group to develop long-term conservation action plans for some of the world's least known bear species • Essential support for ending the practice of bear bile farming in Lao PDR and Vietnam

		through ground-breaking research into wild bear populations and enhanced environmental awareness among communities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard for the Charities Commission general guidance on Public Benefit and consider our programmes and activities to be meeting the following charitable purposes for public benefit; a) the prevention or relief of poverty, b) the advancement of education, c) the advancement of environmental protection or improvement, and d) the advancement of animal welfare

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	Volunteers continue to play a significant role in the raising of funds to support field programmes, particularly through Peer-2-Peer fundraising events. Outside of the UK we have been able to welcome volunteers at our sanctuary in Vietnam, while all of our sanctuaries regularly play host to international youth groups and schools plus offer Bear Care Tours for supporters to see our work first hand across all of our sites.
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 information below represents a summary of the main achievements for the charity in its three core focal areas of work during the past year in which a total of 10 bears (along with an additional 13 animals of 9 other species) were rescued from the illegal wildlife trade across Southeast Asia and brought into our sanctuaries for care; Cambodia Bear Rescue and Conservation Programme After more than 25 years of working in partnership with the Cambodian Forestry Administration we are seeing a continued reduction in the number of bears being illegally traded with 2023 marking the first year since 1995 in which no bears were rescued from the illegal wildlife trade. Interpreting such trends in the black-market trade is always difficult and so we cannot state with confidence whether this is most likely due to a reduction in trade, or a reduction in wildlife law enforcement effort or even wild bear populations. Given this lack of new rescues and an increasingly aged population, following the death of 3 bears during 2023 the total number of bears in our care had reduced to 119 animals by the end of 2023. Deaths included CR137 Rose, a 13 year old Asiatic black bear who came into our care after being rescued in 2009, CR093 Jon, a male sun bear who had been in our care since 2006 and was estimated to be around 22 years old, and CR212 Zelda who had been with us only a few years (since 2021) after spending the first 12 years of her life being kept as a trophy pet. Our teams remained busy throughout the year with renovation works completed in the Cambodian Wildlife Hospital plus construction of a brand new Pre-release Stage 1 enclosure completed, along with work on a brand new Bear House (BH9) which will feature up to 18 dens and 6 forested enclosures. Specialist visits included veterinary ophthalmology and dental surgeries, while our research team were able to initiate a behaviour-change intervention designed through our partnership with San Diego Zoo Institute for Conservation Research and Oxford University. Laos Bear Rescue and Conservation Programme Our sanctuaries and overall programme in Laos con tinue to grow rapidly with a further 9 bears (all Asiatic black bears, Laos rescues 117-125) rescued and brought into our care, along with a further 13 other wild animals rescued from hunters and traders. Construction work to house the new arrivals and, where possible, facilitate their rehabilitation ready for return to the wild, was constant with Unit 3 completed within our Quarantine Area, a 16,000m2 Pre-release Stage 2 completed and our on-site accommodation for visiting researchers, students and government officers completed. The completion of Base Station 2 enabled us to ramp up training programmes including a 2 week residential course in animal handling for Department of Forest Inspection officers, while delivery of the first wildlife medicine module for veterinary students at the National University of Laos was completed in partnership with support from the British embassy in Vientiane. Further developments across the year included visits fromskilled volunteersincludingablacksmith from

Edinburgh Zoo and an animal husbandry specialist from Kent, while our work to promote sustainability across the sanctuaries was supported through the installation of solar-powered lighting across Luang Prabang Wildlife Sanctuary and creation of Frist Impressions, a new visitor education area at Tat Kuang Si Bear Rescue Center, with support from Buildings Trust International. Vietnam Bear Rescue and Conservation Programme The rescue of 23 year old male Asiatic black bear Odin (VR065) in March 2023 marked the last bile farm bear in Long An province, taking us one step closer to ending the practice of bear farming in Vietnam. Sadly so many of the bears coming into our care after decades in bile farms carry physical and mental damage with them and we lost three bears over the course of the past year including female Asiatic black bears VR18 Lucy and VR041 Sao, rescued in 2009 and 2012 respectively, plus male sun bear VR043 Dambri, rescued in 2014. We take solace from the fact that these bears at least were able to end their days in the near-natural environment of the Cat Tien Bear Sanctuary. We continued to transfer bears to Bear House 4, forming new social groups to allow each bear the opportunity to spend their days enjoying the large forested enclosures. Renovation works within the original Cat Tien Bear Rescue Center ensured we were ready to welcome any further new rescues, with bile farm visits taking place in Binh Duong and Dong Nai provinces to try to persuade farm owners to surrender their bears. The additional support provided by volunteers in June/July and December allowed for additional works to be completed, creating new enrichment materials for the 47 bears in our care by the end of 2023. Building global awareness of the threats facing Southeast Asia’s bears Free the Bears staff continued to play key roles within the IUCN SSC Bear Specialist Group, with CEO Matt Hunt co-chairing the Asiatic black bear Expert Team, and Regional Director Brian Crudge co-chairing the Sun bear Expert Team. Work to implement the Sun Bear Conservation Action Plan continued throughout the year, and new links were formed with groups in the Republic of Korea with a view to offering assistance wherever possible in the ending of bear farming in that country by 2026. The same team from BBC Studios who created the documentary series “Bears About The House” returned to Laos in 2023 to film for a new series being commissioned by National Geographic channel.

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

	Achievements against objectives set	Para 1.41

Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Our financial position strengthened further during 2023 thanks to new philanthropic donors and grants plus continued growth across almost all other income streams, all contributing to a 78% increase over 2022 income. Our UK operations continue to form a significant portion of the overall contribution made to Free the Bears field programmes in Cambodia, Laos and Vietnam with approximately 30% of Free the Bears global income now generated through Free the Bears UK.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Having considered our position in line with the Charities Commission guidance the Trustees feel that the maintenance of 6-months overhead costs is prudent, without being excessive. With minimal overhead costs in the UK the Charity is successfully meeting this target in line with our policy.
Amount of reserves held	Para 1.22	None – although our working account was maintained at a satisfactory level throughout the year, maintaining at least £50,000 at all times
Reasons for holding zero reserves	Para 1.22	With minimal overhead costs incurred in the UK minimal levels of reserves are considered to be necessary as funds are transferred to our project country accounts on a regular basis. We continue to retain emergency reserves equivalent to 3-months running costs in both Cambodia and Laos to ensure we maintain sufficient reserves in each territory and protect against sudden currency fluctuations.
Details of fund materially in deficit	Para 1.24	There are no funds materially in deficit
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The Trustees have no uncertainties about the charity continuing as a going concern

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	Philanthropic trusts, website donations and government grants all make up major income streams for Free the Bears UK, supported further by Private individual donors, Peer-2-Peer fundraising, zoological institutions, corporate sponsors and bequests all making up significant income streams for Free the Bears UK.
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	The trustees review the major risks to which the Charity is exposed on a regular basis and systems are implemented whenever possible to mitigate these risks. The trustees believe that there is a satisfactory system of internal controls which are also reviewed on a regular basis.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document	Para 1.25	Constitution
How is the charity constituted?	Para 1.25	Unincorporated association
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	In accordance with the Articles of Association, the number of trustees shall be no less than three but are not subject to any maximum. New trustees may be appointed by ordinary resolution. Every new trustee shall sign in the minute book a declaration of acceptance and of willingness to act as a trustee of the Charity. Trustees are recruited as required or when a particular skill gap is identified. Trustees are selected based on what they can contribute to the Charity. Trustees need to be prepared to take an active part in the running of the Charity and therefore need to be able - and willing - to give time to the efficient administration of the Charity and the fulfillment of its objectives. The total number of Trustees is currently sixpersons.

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	Prospective trustees are required to consider whether there would be any possible conflicts of interest if they were to be appointed as a trustee. It is particularly important that the individual is free to make a full contribution to the trustees' discussions and decisions. When recruiting new Charity trustees, the existing trustees ensure they understand the purposes and aims of the Charity, as well as their broader duties and responsibilities as trustees so that they are able to explain to prospective trustees what is required of them. Several of the Trustees are specialists in their fields and provide advice or voluntary support in support of our work. All new Trustees are given a copy of the Charities Commission publication “The Essential Trustee: What You Need to Know” prior to accepting a position as trustee.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	In terms of organisational structure the trustees are responsible for the strategic direction of the Charity, governance and charting performance against annually prepared budgets. Decisions regarding investment of Charity funds and expansion into new territories are made by the trustees. The Chief Executive is responsible for the day-to-day operational management of the Charity, reporting on progress to the trustees via email, in person (when possible) and at the scheduled trustees’ meetings. If there are extraordinary issues that need to be brought to the attention of the trustees, extra meetings are scheduled as required. The Chief Executive is responsible for maintaining relationships with partner charities, staff management, recommending projects to the trustees and annual financial performance. The Chief Executive is supported by a small management team who are responsible for functional areas within the Charity. These functional heads provide periodic reports for the trustees.

Relationship with any related parties	Para 1.51	Free the Bears UK is affiliated to several other independent groups. “Free the Bears Ltd” serves the Australian territory with education and information relating to the projects that Free the Bears UK supports. “Free the Bears Fund”, registered in Cambodia, oversees the day-to-day management of the Cambodia Bear Sanctuary and several field programmes aimed at reducing the incidence of illegal poaching and trading of bears in Cambodia. “Free the Bears Fund”, registered in Lao PDR, oversees management of the Tat Kuang Si Bear Rescue Centre and Luang Prabang Wildlife Sanctuary together with other initiatives aimed at ending bear bile farming in Lao PDR. “To Chuc Free the Bears”, registered in Vietnam, provides support to Cat Tien National Park for development of wildlife rescue centres and Cat Tien Bear Sanctuary, as well as field programmes aimed at better understanding wild bear population status and trends in the bear bile industry. As a group, the independent Free the Bears Charities share common goals and objectives. The UK Charity currently provides funding and support for the projects in Cambodia, Lao PDR and Vietnam.
Other		In addition to the affiliate group, Free the Bears UK also works closely with other International partner organisations when mutual goals are shared and sufficient resources are available.

Reference and Administrative details

Charity name	Free the Bears UK
Other name the charity uses	Free the Bears, Free the Bears (UK)
Registered charity number	1135682
Charity’s principal address	628 High Road South Benfleet Essex SS7 5SU England

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 Jonathan Cracknell BVMS CertVA CertZooMed MRCVS	Chair
	Giles Jason Clark	Secretary
	Matthew Peter Hunt	Treasurer
	Sarah Jane Moran
	Claudia Hartley BVSc CertVOphthal DipECVO FHEA FRCVS

– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	n/a
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	n/a
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser Name Address	Type of adviser Name Address	Type of adviser Name Address
Patron	Steve Leonard BVSc MRCVS

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

Matt Hunt – Chief Executive, Brian Crudge – Regional Director, Linda McCormack – Chief Financial Officer, Vuthy Chuon – Cambodia Programme Manager, Sengaloun Vongsay – Laos Programme Manager, Nguyen Van Dung - Vietnam Programme Manager, Dr Romain Pizzi BVSc MSc DZooMed DipECZM MACVS (Surg) FRES FRSB FRGS MRCVS - Veterinary Advisor, Rod Mabin – Regional Communications Manager

Exemptions from disclosure

Reason for non-disclosure of key personnel details

n/a

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
	Matthew Peter Hunt
	Treasurer
	31stOctober 2024
	31stOctober 2024

	Free the Bears UK	Free the Bears UK	Free the Bears UK	1135682
	Annual accounts for theperiod
	1/1/2023		To	12/31/2023

Section A	Statement of financial activities
Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 Total S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 Total S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 Net movement in funds S20 Reconciliation of funds: Total funds brought forward S21 Total funds carried forward S22 Recommended categories by activity Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):		Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds
		349,097	-	-	349,097	210,818
		-	194,700	-	194,700	83,209
		-	-	-	-	-
		-	-		-	-
		-	-	-	-	-
		-	-	-	-	3,342
		349,097	194,700	-	543,797	297,369

			-	-	-	306
		327,465	168,375	-	495,840	279,992
			-	-	-	-
		2,154	-	-	2,154	2,695
		329,619	168,375	-	497,994	282,993

		19,478	26,325	-	45,803	14,376
		-	-	-	-	-
		19,478	26,325	-	45,803	14,376
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		4,080	-	-	4,080	-
		23,558	26,325	-	49,883	14,376

		76,677	-	-	76,677	62,301
		100,235	26,325	-	126,560	62,301

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
100,235	26,325	-	126,560	76,677
100,235	26,325	-	126,560	76,677

-	-	-	-	-

100,235	26,325	-	126,560	76,677

100,235	26,325	-	126,560	76,677

-	-	-	-	-
-	-	-	-	-

100,235	26,325	-	126,560	76,677

-			- 26,325 100,235 -	-
	26,325	-		-
100,235				76,677

100,235	26,325	-	126,560	76,677

Signature		Print	Name	Date of approval dd/mm/yyyy

CC17a (Excel)

10/30/2024

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
• and with* ü 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.* ü

-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

not applicable

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the not applicable going concern assumption doubtful; Where accounts are not prepared on a going not applicable 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 the accounting policies adopted are those outlined in note { }.

Yes No	ü

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 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		* -Tick as appropriate	* -Tick as appropriate
	ü
Please disclose	:
(i) the nature of	any chan	ges;	not applicable
(ii) the effect of assets and liabi	the chang lities for t	e on income and expense or he current period; and	not applicable
(iii) where pract more future per	icable, th iods.	e effect of the change in one or	not applicable

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

No material prior	year error	have been identified in the reporting period (3.47 FRS 102 SORP).
Yes No Please disclose	ü	* -Tick as appropriate

	:
(i) the nature of	the prior	period error;
(ii) for each prio amount of the c affected; and	r period p orrection	resented in the accounts, the for each account line item
(iii) the amount earliest prior pe	of the cor riod pres	rection at the beginning of the ented in the accounts.

CC17a (Excel)

10/30/2024

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

PRACTICE
Please provide a description
of the nature of each change	not applicable
in accounting policy
Reconcilation 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

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. 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 are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been 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. 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 the donor or the terms of the appeal have specified otherwise. 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 are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities 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. 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other	Yes No N/a	Yes No N/a	Yes No N/a
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W k i i l d l f bl l h i lik l h


Yes No N/a
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Analysis Total funds Prior year £ £ Donations andgifts 336,693 - - 336,693 187,659 Gift Aid - - - - 23,159 Legacies 12,404 - - 12,404 - - 194,700 - 194,700 83,209 - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total349,097 194,700 - 543,797 294,027 - - - - - - - - - - - - - - - Other - - - - - Total- - - - - - - - - 3,342 - - - - - - - - - - Other - - - - - Total- - - - 3,342 Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Unrealisedgain on foreign currencyheld 4,080 - - 4,080 - - - - - - - - - - - - - - - - Other - - - - - Total4,080 - - 4,080 - TOTAL INCOME 353,177 194,700 - 547,877 297,369 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual property rights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	336,693	-	-	336,693	187,659
	Gift Aid	-	-	-	-	23,159
	Legacies	12,404	-	-	12,404	-
	General grants provided by government/other charities	-	194,700	-	194,700	83,209
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	349,097	194,700	-	543,797	294,027

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	3,342
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	3,342

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

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Unrealisedgain on foreign currencyheld	4,080	-	-	4,080	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	4,080	-	-	4,080	-

		353,177	194,700	-	547,877	297,369

All income in the prior year was unrestricted except for: (please provide description and amounts)		£83,209 General grants provided by government / other charities
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.
		not applicable

		not applicable

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

CC17 (E l)

10/30/2024

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description This year £	Description This year £	Description This year £
Dept for Environment, Food & Rural Affairs - Illegal Wildlife Trade Challenge Fund		116,680
		-
		-
		-
Total Description		116,680
		Last year £
		-
		-
		-
		-
Total - Thisyear Lastyear		-
none	none
Thisyear Lastyear
n/a	n/a

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	306	-	-	306
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	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	2,154	-	-	2,154	2,695			2,695
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	2,154	-	-	2,154	3,001	-	-	3,001
Expenditure on charitable activities:
	-	-	-	-	-	-	-	-
Grants and donations paid	327,465	168,375	-	495,840	195,694	84,298	-	279,992
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	327,465	168,375	-	495,840	195,694	84,298	-	279,992
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	329,619	168,375	-	497,994	198,695	84,298	-	282,993

Other information:

CC17a (Excel)

10/30/2024

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 undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Support for Regional Programme	18,799	-	-	18,799	6,484	-	-	6,484
Support for Laos Programme	282,303	-	-	282,303	213,156	-	-	213,156
Support for Cambodia Programme	130,893	-		130,893	24,965			24,965
Support for Vietnam Programme	63,845	-	-	63,845	35,387	-	-	35,387
Total	495,840	-	-	495,840	279,992	-	-	279,992

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

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

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

	-	-
	-	-
	-	-

	-	-
s	-	-

CC17a (Excel)

10/30/2024

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 discose 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)

10/30/2024

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

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

Last year

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

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

CC17a (Excel)

10/30/2024

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

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 audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	225	-
	-	-
	-	-
	-	-

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs This year:	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party 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
	This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

10/30/2024

11.2 Average head count in the year

The parts of the charity in which the employees work

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

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

This year Last year

Please state the legal authority or reason for making the payment

This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

10/30/2024

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

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



	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

10/30/2024

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

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 for 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)

10/30/2024

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
			£	£
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
Total	-	-	-	-

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 to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID			-
			-
			-

CC17a (Excel)

10/30/2024

Last year:

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

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
Total	-	-	-	-

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

13.4 Grants made to institutions

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

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

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


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

-	-	-	-	-
-	-	-	-	-

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10/30/2024

14.4 Impairment

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. the carrying amount that would have been recognised had the assets been carried under the cost model.


		This year Last year



		-	-

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

£ Research & development	£ Patents and trademarks	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

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

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

CC17a (Excel)

10/30/2024

15.5 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 15.6 Revaluation If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable the methods applied 15.7 Other disclosures the carrying amount that would have been recognised had the assets been carried under the cost model. (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.	This year	Last year

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear


Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
					Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

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

CC17a (Excel)

10/30/2024

16.5 Impairment

This year

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

Last year

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

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

£ At valuation Group A	£ At cost Group B	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets.	This year	Last year

CC17a (Excel)

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(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

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16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

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


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


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

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments	Fair value at year end Cost less impairment £ £ - - - - - - - - - -	Fair value at year end Cost less impairment £ £ - - - - - - - - - -	Fair value at year end Cost less impairment £ £ - - - - - - - - - -

	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

CC17a (Excel)

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17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements	Thisyear	Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Total Other investments	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please explain how the guarantee furthers the charity's aims Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees	Thisyear	Lastyear

CC17a (Excel)

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17.6 Concessionary loans

17.6 Concessionary loans
Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information). Amount of concessionary loans received(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.	Description	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
	Total	-	-

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

	This year	Last year







	Thisyear	Lastyear

CC17a (Excel)

10/30/2024

CC17a IExcell 34 1013012024

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Stock Donated goods For resale For resale £ £ £ £ £ Charitable activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other trading activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Total this year - - - - - Total previous year - - - - - This year Last year £ £ Work in progress For distribution For distribution 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

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


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


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

		This year		Last year
		£		£

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

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

Total

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

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

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

CC17a (Excel)

10/30/2024

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 oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

20.2 Deferred income

Please complete this note if the charity has 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 Balance at the end of the reporting period	Thisyear	Lastyear	Lastyear


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

CC17a (Excel)

10/30/2024

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

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: Thisyear Thisyear - 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. 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.	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-
	Lastyear



Thisyear	Lastyear

CC17a (Excel)

10/30/2024

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)

10/30/2024

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

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year

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

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:

This year Last year

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

CC17a (Excel)

10/30/2024

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
	This year £	Last year £
	-	-
	-	-
	126,560	76,677
	-	-
	126,560	76,677

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities Thisyear Lastyear Not applicable due to the nature of the income not applicable not applicable 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. Not applicable due to the nature of the income 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.	Note 25 Fair value of assets and liabilities Thisyear Lastyear Not applicable due to the nature of the income not applicable not applicable 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. Not applicable due to the nature of the income 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.	Note 25 Fair value of assets and liabilities Thisyear Lastyear Not applicable due to the nature of the income not applicable not applicable 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. Not applicable due to the nature of the income 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.
	Not applicable due to the nature of the income	Not applicable due to the nature of the income

	not applicable	not applicable

CC17a (Excel)

10/30/2024

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 to report	none to report

	not applicable	not applicable

CC17a (Excel)

10/30/2024

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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

*** Key: PE - permanent endowment funds; EE - expendible 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
Specific donor restrictions	R		-	194,700	- 168,375	-	-	26,325
General charitablepurposes	U		76,677	349,097	- 329,619	-	4,080	100,235
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			76,677	543,797	- 497,994	-	4,080	126,560

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

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

*** Key: PE - permanent endowment funds; EE - expendible 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
Specific donor restrictions	R		1,089	83,209	- 84,298	-	-	-
General charitablepurposes	U		61,212	214,160	- 198,695	-	-	76,677
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			62,301	297,369	- 282,993	-	-	76,677

CC17a (Excel)

10/30/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

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

Planned use Purpose of the designation Amount

CC17a (Excel)

10/30/2024

CC17a IExcell 47 1013012024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

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

28.1 Trustee remuneration and benefits

This year

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

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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 charity or any institution or company connected with it.

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

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

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

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)

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.

CC17a (Excel)

10/30/2024

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)

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)

10/30/2024

Last year

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)

10/30/2024

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.

none

CC17a (Excel)

10/30/2024

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs ReF)Ort Report to the tru$teesl members of Free The Bears UK On accounts for the perlod ènded 311t December 2023 Charity no {If any) 1135682 Sot out on pages No page numbers provided I report to the trustees on my examination of the a(u)unts of the above tharity {Ihe Trusf) for the period ended 31st December 2022. Rosponsibilltiè$ and As the tharity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in acccxdance with the requirements of the Charities Act 2011 (Ihe Act"). I report in respect of ry examInan of the Trust's accounts carried out under section 145 of the 2011 Act and in c£rying out my examination, I have followed the applicable DIrectnS given by the Charrty Commission under section 145{5){b) of the Act. I have completed my examinatjon. I confimi that no material mattets have Ix)me to my attention in c£snnection with the examination which gives me cause to believe thal in. any material resFecl". accounting records were not kept in accordan with section 130 of the Act,. or the a(xourrts do not accord with those a(%ounting records.. or the accounts do not compty with the applicable requirements conceming Ihe form and conlent of accounts sel out in the Charitie5 (Accounts and Reports} ReguktM)ns 2008 other than any requirement that the accounts give a and fair view. whh is not a matter considered as part of an independent examination. Independent examinerfs statement I have no cOnm5 and have come a(rns no other matters in connection vrith the examination to which attenlion should be drawn in order to enable a proper understanding of the accounts to be reacw. Slgned: -.Date- Name: Christopher John Swallow Relevant professlonal qualification(s) or body (If any): FCA Addre8S: The Mall House. Warrington Road Bartington. Cheshire CW8 4QU IER October 2018

Section B Disclosure Only u)mplete rf the examiner needs to highlwJht matters of nrn (see CC32, Independent examination of charity accounts.. directions and guidance for examinets). No matters aring noted. Give here brief detslls of any Items that the examiner wishes to disclose. IER October 2018