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2021-11-30-accounts

REGISTERED COMPANY NUMBER: 07338954 (England and Wales) REGISTERED CHARITY NUMBER: 1138538

ORANGUTAN APPEAL UK

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2021

HPCA Limited Chartered Accountants Station House Connaught Road Brookwood Woking Surrey GU24 0ER

ORANGUTAN APPEAL UK

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 November 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14 to 15

ORANGUTAN APPEAL UK

REPORT OF THE TRUSTEES

for the year ended 30 November 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (FRS 102) 'Accounting and Reporting by Charities' issued in January 2015.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the memorandum of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07338954 (England and Wales)

Registered Charity number

1138538

Registered office

Charbury Orestan Lane EFFINGHAM Surrey KT24 5SN

Trustees

Mrs S A Sheward Administrator/Secretary (resigned 3.11.21) J Potgeiter Director Ms D Parkin Groom H E Holman Actor and Author A L Russell Carpenter (resigned 26.4.21) Ms S F Gordon Community Learning Tutor (appointed 26.4.21)

Independent Examiner

HPCA Limited Chartered Accountants Station House Connaught Road Brookwood Woking Surrey GU24 0ER

Page 1

ORANGUTAN APPEAL UK

REPORT OF THE TRUSTEES

for the year ended 30 November 2021

ACHIEVEMENT AND PERFORMANCE

CHARITABLE ACTIVITIES

During the year to 30 November 2020 the Appeal's total gross income amounted to £428,442, with costs of generating voluntary income totalling £51,173 giving a gross surplus of £377,269. This is an increase of £26,843 on the previous year and is explained by a decrease in expenditure on administration and UK staff salaries.

The Orangutan Appeal UK website is still the main source of income and provides an excellent platform to keep the general public aware of the plight of the orangutan and the efforts being taken to tackle the issues faced. Additionally, our Liaison Officer (LO) at the Sepilok Orangutan Rehabilitation Centre, in Sabah, provides an essential education facility for the public and encourages visitors to donate to the Appeal. Due to the COVID-19 pandemic we were only able to have a LO in place at Sepilok for the first 4 months of the year. This has resulted in a reduction of income generated by the adoption programme.

Despite this the adoption programme has continued to provide the Appeal with a steady income, amounting to £132,316 during this period which, in conjunction with some generous donations and grants from our supporters, enables us to continue our support of the Sepilok Orangutan Rehabilitation Centre, the Wildlife Rescue Unit (WRU), as well as sponsoring the work of the Borneo Nature Foundation's (BNF) fire-fighting team and the Centre for Orangutan Protection (COP) in Indonesian Borneo. We received legacies amounting to £114,138 which, together with donations received has enabled us to carry out essential activities, including the continued employment of our veterinary and care staff at the Sepilok Orangutan Rehabilitation Centre and the continued commitment to the WRU.

The Orangutan Appeal UK trustees believe that it is vital to educate as many people as possible of the plight of the orangutan and actively seeks opportunities to give presentations in schools and to interested groups, including clubs and schools based in the UK. Our Liaison Officer stationed at the Sepilok Orangutan Rehabilitation Centre is an essential part of our awareness campaign. The Appeal's newsletter, which is published twice a year, reaching supporters in both the UK and countries across the globe, keeps supporters informed of our activities and encourages their participation. In addition, we have a large active social media following on Facebook, Instagram and Twitter.

The trustees continue to be mindful of keeping administration costs as low as possible and we have kept our admin staff costs down to £38,774 for the year, this being 9% of gross income.

Orangutan Appeal UK continues to have a reserve policy of £50,000 which is kept in a high interest deposit account to cover unforeseen occurrences.

The Appeal identifies specific areas in need and adopts them as projects, which it not only raises the necessary funds to complete, but is actively involved in. Total costs incurred by the various projects for the period was £73,398. This does not include expenditure on the Wildlife Rescue Unit as this has been accounted in the previous year. Due to the management team being unable to visit Borneo due to the COVID-19 pandemic new projects have been unable to be developed. This has led to reduction in project expenditure in this period. Orangutan Appeal UK will put plans in place with stakeholders in Borneo to identify projects going forward as soon as the necessary face to face contact is able to be arranged.

The major projects in the year under review were:

1. Liaison Officer Project £3,348.

The Appeal sponsors a Liaison Officer for the centre, educating visitors from all over the world and spreading awareness of the orangutan's plight and the essential work being carried out by the Centre's staff and by Orangutan Appeal UK.

  1. Sepilok Rehabilitation Centre, including Veterinary Nurse, Care Staff and Rangers £60,050.

Page 2

ORANGUTAN APPEAL UK

REPORT OF THE TRUSTEES

for the year ended 30 November 2021

During this period the Appeal has continued to provide the Sabah Wildlife Department with a Malaysian veterinary nurse and seven carers / rangers to work at the Sepilok Orangutan Rehabilitation Centre. All of the staff employed are Sabahan locals who are able to act as ambassadors for the work we do in their local communities. The staff care for the young orphans and train them with the skills they need to survive in the wild. This team is led by their Supervisor Lineker Likuk. These Orangutan Appeal UK staff carry out numerous other duties such as assisting the Malaysian vet during the weekly health checks of the young orphans in the nursery. They also supervise the activities of the youngsters who have been transferred to the Outdoor Nursery and check each one daily to ensure they are in good health. The team gained additional responsibility and workload as a result of movement restrictions meaning that government employees were not able to work at the centre for large periods of time. The rangers also continue to conduct maintenance at the Tabin release site camp alongside their work with the rescued baby Bornean Elephants that are being cared for at Sepilok.

3. Borneo Nature Foundation (BNF) (The Orangutan Tropical Peatland Project) £8,000.

We have agreed to continue fund the fire-fighting team in the peat lands of Kalimantan who work tirelessly to prevent wild fires devastating the area and killing the existing wildlife population which include many orangutans. The work being carried out to reduce the damage caused by the outbreak of wildfires is paramount to the orangutan's survival in this area. Part of our previous support was to supply BNF with drones to assist the monitoring of hotspots from the sky, and therefore reduce fire outbreaks. These drones continue to be in use and have been instrumental in the firefighting project. BNF are also undertaking tree planting initiatives, which over the longer term will create vital new habitat.

4. Centre for Orangutan Protection (COP) £2,000.

Orangutan Appeal UK has continued to support the Centre for Orangutan Protection, a rescue and rehabilitation project located in Kalimantan in Indonesian Borneo. This funding enables them to continue their rescue and rehabilitation work in Indonesia.

5. Wildlife Rescue Unit (WRU) £25,150.

The appeal has continued to fund the WRU from its outstanding commitment of MYR1 million made in 2018. Funding of £21,000 has been provided for staff pay, and £4,150 for personal protective equipment. This will help the WRU to enable them to continue their vital wildlife rescue operations across the Sabah region of Borneo. This expenditure shows in the 2019 figures as part of the allowance made in that years accounts. There is an ongoing commitment to fund this project by a further £65,950, which is included in the original pledge which will be used to support the WRU over the coming months.

THE FUTURE

The Appeal is committed to continue supporting the work carried out at Sepilok Orangutan Rehabilitation Centre as well as BNF and the WRU. These are essential projects which are very expensive and require funds in excess of £150,000 to be held in readiness for each year.

In 2019 the Appeal has created an unrestricted land purchase fund of £350,000. Due to COVID-19 no progress has been made towards this project and it is temporarily on hold.

The Sabah government have set up an exciting new project, the Endangered Species Conservation Unit (ESCU), based in Lahad Datu, Sabah this new organisation will enable greater protection of orangutans and other endangered species. The trustees of Orangutan Appeal UK have been approached regarding providing funding towards this project and will in due course make a decision on funding for this project.

Approved by order of the board of trustees on 17 June 2022 and signed on its behalf by:

Mrs S A Sheward - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ORANGUTAN APPEAL UK

Independent examiner's report to the trustees of Orangutan Appeal UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Lance Redman FCA FCCA Institute of Chartered Accountants in England and Wales HPCA Limited Chartered Accountants Station House Connaught Road Brookwood Woking Surrey GU24 0ER

22 June 2022

Page 4

ORANGUTAN APPEAL UK

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 November 2021

2021
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
271,105
Other trading activities
2
8,254
Investment income
3
1,610
Other income
4
3,645
Total
284,614
EXPENDITURE ON
Raising funds
38,676
Charitable activities
Project costs
59,860
Office support & other costs
88,950
Total
187,486
NET INCOME
97,128
RECONCILIATION OF FUNDS
Total funds brought forward
624,822
TOTAL FUNDS CARRIED FORWARD
721,950
2020
Total
funds
£
405,326
10,418
2,116
10,582
428,442
57,234
73,398
111,698
242,330
186,112
438,710
624,822

The notes form part of these financial statements

Page 5

ORANGUTAN APPEAL UK

BALANCE SHEET

30 November 2021

2021
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
455
CURRENT ASSETS
Debtors
12
9,835
Cash at bank and in hand
13
761,536
771,371
CREDITORS
Amounts falling due within one year
14
(49,876)
NET CURRENT ASSETS
721,495
TOTAL ASSETS LESS CURRENT
LIABILITIES
721,950
NET ASSETS
721,950
FUNDS
15
Unrestricted funds
721,950
TOTAL FUNDS
721,950
2020
Total
funds
£
668
8,781
689,175
697,956
(73,802)
624,154
624,822
624,822
624,822
624,822

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17 June 2022 and were signed on its behalf by:

S A Sheward - Trustee

The notes form part of these financial statements

Page 6

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 November 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on reducing balance

Fixed assets acquired in Malaysia and Indonesia from funding provided by the Appeal are not capitalised; instead these are treated as support costs.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

2.
OTHER TRADING ACTIVITIES
Calendars
DVD's, materials and other merchandise
3.
INVESTMENT INCOME
Deposit account interest
4.
OTHER INCOME
Government grants
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Independent examiners fees
Depreciation - owned assets
2021
£
5,721
2,533
8,254
2021
£
1,610
2021
£
3,645
2021
£
3,660
213
2020
£
6,291
4,127
10,418
2020
£
2,116
2020
£
10,582
2020
£
3,649
254

6. TRUSTEES' REMUNERATION AND BENEFITS

Mrs D Parkin, a Trustee of the Charity, received remuneration of £3,300 (2020: £3,300) for clerical work carried out on behalf of the Appeal during the year ended 30th November 2021.

Mrs S Sheward MBE, a Trustee of the Charity, received remuneration of £27,500 (2020: £26,250) for work carried out on behalf of the Appeal. Also, the charity paid Mrs S Sheward £2,500 (2020: £8,965) for the office facilities in her house.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.

continued...

Page 8

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

7. STAFF COSTS

2021 2020
£ £
Wages and salaries 50,507 74,151
Trustee remuneration 30,800 29,550
Social security costs 1,935 (5,932)
Other pension costs 885 1,320
84,127 99,629

None of the employees or trustees received employee benefits of more than £60,000.

Average number of employees were 6 (2020: 7) during the year.

Remuneration paid to the Trustee's has been apportioned and 80% of these costs have been included under charitable activities. The other 20% has been included under raising donations and legacies.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 405,326
Other trading activities 10,418
Investment income 2,116
Other income 10,582
Total 428,442
EXPENDITURE ON
Raising funds 57,234
Charitable activities
Project costs 73,398
Office support & other costs 111,698
Total 242,330
NET INCOME 186,112
RECONCILIATION OF FUNDS
Total funds brought forward 438,710
TOTAL FUNDS CARRIED FORWARD 624,822

continued...

Page 9

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

9. PROJECT COSTS

2021 2020
£ £
Liaison Officer project - 3,348
Sepilok Rehabilitation Centre

Sepilok veterinary and care staff wages
41,330 60,050
Borneo Nature Foundation (BNF) (The Orangutan Tropical Peatland Project) 5,000 8,000
Centre for Orangutan Protection - 2,000
Regrow Borneo 7,500 -
Education 6,030 -
59,860 73,398
OFFICE SUPPORT & OTHER COSTS
2021 2020
£ £
Wages 57,173 38,774
Rent and office costs 15,031 17,921
Insurance 2,341 3,511
Telephone 1,536 1,907
Postage & stationery 4,063 7,145
Travel 112 986
Bank charges 3,182 7,989
Independent examiner's fees 3,660 3,649
Legal & professional fees 4,393 5,319
Depreciation 214 255
Gain on exchange (2,754)
88,950 87,456

10. OFFICE SUPPORT & OTHER COSTS

The total of support costs as a proportion of total incoming resources was 31% (2020: 20%).

Remuneration paid to the Trustee's has been apportioned and 80% of these costs have been included within support costs. The other 20% has been within raising donations and legacies.

continued...

Page 10

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
At 1 December 2020 and 30 November 2021 2,936 801 6,362 10,099
DEPRECIATION
At 1 December 2020 2,895 761 5,775 9,431
Charge for year 10 10 193 213
At 30 November 2021 2,905 771 5,968 9,644
NET BOOK VALUE
At 30 November 2021 31 30 394 455
At 30 November 2020 41 40 587 668

Fixed assets acquired in Malaysia and Indonesia from funding provided by the Appeal are not capitalised; instead these are treated as support costs.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Gift aid
Other debtors
Prepayments
2021
£
5,979
2,500
1,356
9,835
2020
£
6,227
-
2,554
8,781

13. CASH AT BANK AND IN HAND

No amount within bank and cash (2020: £350,000) has been allocated for the future purchase of land.

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Pensions
Other creditors
Accruals
2021
£
977
162
44,512
4,225
49,876
2020
£
1,155
-
68,847
3,800
73,802

continued...

Page 11

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
At movement At
1.12.20 in funds 30.11.21
£ £ £
Unrestricted funds
General fund 274,822 97,128 371,950
Land purchase fund 350,000 - 350,000
624,822 97,128 721,950
TOTAL FUNDS 624,822 97,128 721,950
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 284,614 (187,486) 97,128
TOTAL FUNDS 284,614 (187,486) 97,128
Comparatives for movement in funds
Net
At movement At
1.12.19 in funds 30.11.20
£ £ £
Unrestricted funds
General fund 88,710 186,112 274,822
Land purchase fund 350,000 - 350,000
438,710 186,112 624,822
TOTAL FUNDS 438,710 186,112 624,822
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 428,442 (242,330) 186,112
TOTAL FUNDS 428,442 (242,330) 186,112

continued...

Page 12

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2021

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Land purchase fund
TOTAL FUNDS
Net
At
movement
1.12.19
in funds
£
£
88,710
283,240
350,000
-
438,710
283,240
438,710
283,240
At
30.11.21
£
371,950
350,000
721,950
721,950

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
713,056
(429,816)
283,240
713,056
(429,816)
283,240

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th November 2021, other than those detailed in note 6.

Page 13

ORANGUTAN APPEAL UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 November 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Legacies
Adoptions income
Other trading activities
Calendars
DVD's, materials and other merchandise
Investment income
Deposit account interest
Other income
Government grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Trustees' salaries 20%
Trustees' social security 20%
Trustees' pension contributions to defined benefit
schemes
Adoption wages (40%)
Employer's NI
Adoption postage and materials
Charitable activities
Trustees' salaries 80%
Trustees' social security 80%
Wages
Employer's NI
Pensions
Insurance
Telephone
Postage and stationery
Travel
Rent and office expenditure
Carried forward
2021
£
103,164
17,863
40,302
109,776
271,105
5,721
2,533
8,254
1,610
3,645
284,614
6,160
183
-
20,203
409
11,721
38,676
24,640
730
30,304
613
885
2,341
1,536
4,063
112
15,031
80,255
2020
£
138,248
20,624
114,138
132,316
405,326
6,291
4,127
10,418
2,116
10,582
428,442
5,910
-
151
29,667
885
20,621
57,234
23,640
602
44,484
(7,030)
1,320
3,511
1,907
7,145
986
17,921
94,486

This page does not form part of the statutory financial statements

Page 14

ORANGUTAN APPEAL UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 November 2021

Charitable activities
Brought forward
COP Projects
Sepilok Rehabilitation Centre
Liaison officer
The Orangutan Tropical Peatland Project
Regrow Borneo
Education
Support costs
Management
Foreign exchange gain
Finance
Bank charges
Other
Plant and machinery
Fixtures and fittings
Computer equipment
Governance costs
Independent examiner's fees
Legal and professional fees
Total resources expended
Net income
2021
£
80,255
-
41,330
-
5,000
7,500
6,030
140,115
(2,754)
3,182
10
10
194
214
3,660
4,393
8,053
187,486
97,128
2020
£
94,486
2,000
60,050
3,348
8,000
-
-
167,884
-
7,989
14
13
228
255
3,649
5,319
8,968
242,330
186,112

This page does not form part of the statutory financial statements

Page 15