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2023-11-30-accounts

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

ORANGUTAN APPEAL UK UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

Shaw Gibbs Limited Wey Court West Union Road Farnham Surrey GU9 7PT

ORANGUTAN APPEAL UK

CONTENTS OF THE FINANCIAL STATEMENTS ear ended 30 November 2023 for the y

Page
Report of the Trustees to5
Independent Exrminer's Report 6
Statement of Financial Activities 7
Balance Sheet 8to9
Notes to the Financial Statements 10to16

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

REPORT OF THE TRUSTEES for the year ended 30 November 2023

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 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (FRS I 02) '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

New Forest Estate Offices Lyndhurst Road Brockcnhurst Hampshire SO42 7RL

Trustees

J Potgieter Director HE Holman Actor and Author Ms SF Gordon Community Learning Tutor

Independent Examiner

Shaw Gibbs Limited WeyComiWest Union Road Farnham Surrey GU97PT

Page I

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

REPORT OF THE TRUSTEES for the ~~y~~ ear ended 30 November 2023

Charitable Objects

For the benefit of the public to promote the preservation of the wild Bornean orangutan in their natural habitat, to promote their long-tenn welfare and to protect them from extinction worldwide. To advance the education of the public in the study, preservation and protection of the wild orangutan population in Borneo.

Charitable Aim

Orangutan Appeal UK works tirelessly to help the critically endangered orangutan. We are dedicated to the provision ofa sustainable future for the species through orangutan rehabilitation and conservation of their rainforest habitat and by raising awareness of the plight of this great ape across the world. Specific needs are identified and taken on as projects. Each project is funded and managed by Orangutan Appeal UK with goods, services and labour sourced locally wherever possible.

Orangutan Appeal UK work in partnership with the Sabah Government in Malaysia and we are proud to be the first Non-Government Organisation (NGO) to have been partnered with them.

Ensuring our work delivers our aims

Our trustees and staff identify projects that will offer the maximum benefit to orangutan conservation. These projects primary focus is the Sepilok Orangutan Rehabilitation Centre, Sabah, Malaysia (Sepilok), projects outside of Sepilok are considered for funding if conservational benefit can be demonstrated. Each project is assessed on its merit and charitable funds assigned on the basis of impact.

Introduction

The trustees of Orangutan Appeal UK are pleased to present their annual report together with the financial statements for the year ended 30th November 2023. This report provides an overview of the activities and achievements of the charity during the past year, as well as the financial performance and position at year-end.

During the past year, our charity has continued to navigate financial challenges stemming from the pandemic and a fluctuating global economy. Despite these hurdles, we have seen positive developments, most notably a 41 % increase in our income through our adoptions programme compared to the previous financial year. However, this remains 30[°] /ii lower than pre-pandemic levels. This increase can be largely attributed to the recovery in foreign visitor numbers to Sepilok Orangutan Rehabilitation Centre, following the reopening of Malaysia's borders to tourists in April 2022. In 2022, Sepilok received just over 2,000 foreign visitors. By 2023, with renewed global travel interest, this number increased to over 60,000, resulting in an increase in adoptions as visitors chose to adopt an orangutan during, or as a result of, their visit.

One of our significant financial challenges was the escalating costs of postage and materials. Postage charges increased by an average of 14%, and the cost of our adoption pack materials has increased across the board. The growing preference for postal adoption packs and updates among supporters has significantly contributed to these increased expenses.

Ensuring affordability for supporters wishing to adopt an orangutan remains crucial. We strive to offer competitive adoption options compared to other organizations with similar programmes. Any adjustments in adoption pack costs in the upcoming year will be carefully considered to maintain effective community engagement and uphold our mission.

A pivotal achievement for our charity this year was the implementation of a brand refresh and a new website. This strategic decision was driven by our commitment to enhance visibility, attract new supporters, and better engage with our existing community. Our previous website, unchanged since 2008, featured an outdated design and a complex checkout process. With a new logo and a more user-friendly website, we are now better equipped to clearly articulate our mission and activities. These updates not only modernise our visual identity but also strengthen our ability to connect with supporters in a competitive digital landscape.

How our actiYities deliver benefit

Charitable benefit is delivered as a result of our project expenditure. Projects that have been invested in the period covered by this document arc detailed below.

Page 2

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

REPORT OF THE TRUSTEES for the ~~y~~ ear ended 30 November 2023

Sepilok Orangutan Rehabilitation Centre £34 I ,037

Orangutan Appeal UK directly funds twelve staff positions at Sepilok Orangutan Rehabilitation Centre. These currently include a wildlife veterinarian, supervisor, veterinary nurse, rangers and care staff.

We are committed to fostering local community involvement and economic empowerment. One way we uphold this commitment is through our employment practices, which prioritises hiring individuals from the local and surrounding areas, when feasible.

Sepilok's aim is to rescue and rehabilitate orphaned, injured and displaced orangutans and prepare them for eventual release back into the wild. For those for which that is not possible, to provide a safe haven for them to live. Our team oversee the entire rehabilitation journey including providing full-time care for and ensuring their wellbeing through f ding, medical treatment and nurturing; teaching essential survival skills, such as climbing, nest building and foraging, preparing them for eventual release; and maintain the facilities to create a safe and enriching environment for the orangutans.

Throughout 2023, the team responded to numerous challenges faced by wild orangutans. Among these efforts, they came to the aid of two wild male orangutans in critical situations who had to be rescued and brought under their care at Sepilok. One orangutan, who was displaced and disorientated underwent medical checks and careful monitoring before they were able to successfully return him to the forest. The other orangutan was severely malnourished, dehydrated and badly injured, most likely from a territorial dispute with anolher male. He received ex.lensive care, including consultation with local ho:".ipilal orlhopaedic teams. Currently, he is housed in a new large enclosure designed to aid his recovery and regain strength and flexibility in his joints. It is hoped he will be returned to the wild.

Jn addition to their essential role in orangutan rescue rehabilitation, another key aspect of their work is education and outreach. Local communities are actively encouraged to engage in conversation efforts. Outreach programmes have been designed and delivered to raise awareness within communities living in and around orangutan habitat, helping to increase awareness about orangutan conservation, sustainable practices and the benefits of preserving natural habitats and resources.

The team also deliver educational programmes to schools which include interactive activities and workshops, proving a fun and engaging environment for children to learn. Many of these programmes are done in collaboration with other conservation organisations including Sabah \Vildlife Department, Rainforest Discovery Centre, Tropical Rainforest Conservation and Research Centre, BSBCC, WWF-Malaysia, Seratu Aatai, the Forest Department plus many others. We believe by working collaboratively we can combine our strengths, resources and connections to have a greater impact on orangutan conservation.

To enable our team to efficiently respond to rescue operations, conduct releases, monitor wild orangutans, and participate in education and outreach activities, a reliable vehicle is indispensable. The escalating repair costs of our old Land Rover made its upkeep unsustainable, necessitating its replacement. We have since acquired a suitable second-hand Toyota Hilux to support these critical activities.

We are pleased to have fulfilled our commitment to investing in the improvement of facilities at Sepilok Orangutan Rehabilitation Centre during the last financial year. Our largest project expense was the replacement of five enclosures, a crucial investment aimed at enhancing the orangutans' well-being and rehabilitation. These enclosures were designed to provide ample space for orangutans who are not currently able to live independently to exhibit natural behaviours such as climbing and swinging, with additional enrichment activities to encourage foraging behaviours. The space allows them to maintain some physical fitness, promote mental stimulation and reduce stress levels.

Additionally, we have funded renovations and improvements to the orangutan nurseries focussing on enhancing the orangutans' learning, including new platforms and rope systems, regular blood testing to monitor the orangutans[1 ] health, ensured access to specialist medications when needed, the purchase and planting of I 00 fig trees in the Sepilok-Kabili reserve to encourage natural foraging behaviours, and emergency repairs to the outdoor nursery following stom1 damage.

Page 3

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

REPORT OF THE TRUSTEES

for the year ended 30 November 2023

Borneo Nature Foundation (BNF) £10,000

We have continued to provide support to Borneo Nature Foundation to support their critical orangutan conservation efforts in the form of their fire-fighting team in Central Kalimantan, Borneo. The teams work tirelessly to prevent wildfires devastating the area and killing the existing wildlife population, which include one of the remaining strongholds of the Bomean orangutan. The work being carried out to reduce the damage caused by the outbreak of wildfires is paramount to the orangutans' survival in this area. As a result of these actions there was zero primary forest loss in their working area in 2023.

Our funding is also supporting tree planting initiatives, and peatland restoration using small wooden dams to rewet the forest floor. The combination of firefighting, peatland restoration and tree planting is protecting existing habitat and over the longer term will create vital new habitat.

Regrow Borneo £17,900

We have continued our support of this the Regrow Borneo reforestation project based in the Lower Kinabatangan region of Sabah, Borneo, which is led by researchers from Cardiff University, Danau Girang Field Centre, and KOPEL Bhd. This collaborative effort combines scientific expertise, local knowledge, and community involvement to restore degraded rainforest area crucial for orangutans, providing essential food sources and safe nesting sites. Despite challenges such as intermittent flooding, our funding has facilitated the restoration 8 hectares of degraded forest and the planting of 7,409 trees.

Additionally, we part-funded Danau Girang Field Centre's education and outreach programme in Sabah, engaging children in rural schools to foster positive attitudes, empathy towards wildlife, and a deeper understanding of nature conservation in communities residing near wildlife habitats. The programme aligns with UNESCO's efforts to make education a part of the international response to climate change.

Liaison Officer £6,013

In May 2023, we reintroduced our Liaison Officer volunteer programme in response to an increase in foreign visitors to Sepilok, particularly from the UK, Australia and USA. This underscored the importance of reintroducing an English-speaking representative at Sepilok.

Liaison Officers spend three months representing Orangutan Appeal UK at Sepilok. They are instrumental in our revenue generation efforts through their direct engagement with visitors, serving as ambassadors of our charity's mission. They play a crucial role in promoting awareness, encouraging support and funding through the orangutan adoption scheme, while fostering connections with a global audience passionate about orangutan conservation. Their presence and activities significantly amplify our charity's impact and sustainability.

UK visits to Borneo £10,041

Visiting Sabah is crucial for our charity. These visits foster vital relationships with local stakeholders, other conservation organisations and governmental bodies including the Ministry of Tourism, Culture and Environment and the Sabah Wildlife Department, enhancing collaboration and ensuring our funding aligns effectively with conservation goals. Being on the ground, we gain firsthand insight into the challenges facing orangutans, informing our strategies and ensuring they are both impactful and relevant. These visits allow us to support our dedicated staff on site, ensuring their well-being and providing them with the necessary resources to continue their invaluable work in orangutan conservation.

The first visit took place in March 2023, and involved meetings with key figures such as the Director of Sabah Wildlife Department, the Head of Education of Sabah Wildlife Department, the \Vildlife Rescue Unit, Danau Girang Field Centre and the Minister of Tourism, Culture and Environment ofSabah.

The second visit was at the request of the Sabah government to attend and pmiicipate in the annual Orangutan Caring Week, an important international event. This platform raises awareness, locally and globally, about the challenges facing orangutans and their habitat. It engaged local communities, schools, and stakeholders in Sabah, helping to develop understanding and support for conservation initiatives. By attending this event, Orangutan Appeal UK was able to strength our collaborations with local government and help raise awareness of our efforts within the local communities.

Page 4

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

REPORT OF THE TRUSTEES for the ~~y~~ ear ended 30 November 2023

We also hosted our own networking event. This served as another valuable platform to connect, share ideas, explore opportunities and build relationships with all the passionate individuals and organisations working in the field of orangutan conservation. The event facilitated inspiring exchanges, from research projects to community-driven outreach programmes, furthering our collective efforts to protect orangutans and their environment. We now hope to work more closely with

Future Plans

Our focus will remain on our core objectives, and we are committed to continuing to support the work carried out at Sepilok Orangutan Rehabilitation Centre, including the funding of the orangutan care team. We will continue to focus on education and outreach initiatives, as well as habitat restoration through Regrow Borneo and BNF. Additionally, we are dedicated to fostering and strengthening local partnerships and collaborations to maximise our impact on orangutan conservation through combined resources, expertise and efforts.

Financial Review

During the year to 30 November 2023 the total gross income was £307,467. with costs of generating voluntary income of £76,189 resulting in a gross surplus of £231,278. This is higher than in the previous year due mainly to the increase in visitors to Sepilok Orangutan Rehabilitation Centre, allowing us to connect with new supporters.

The adoption programme has continued to provide the charity with income of£130,235 during thi:'1 period which, in conjunction with the generous donations and grants from our supporters, enables us to continue our support of our projects. V./e received gifts in wills totalling £52,577.

Orangutan Appeal UK continues to have a reserve policy of £50,000.

Orangutan Appeal UK identifies specific areas of need and adopts them as projects. Total costs incurred by projects for the year was £385,592. This is an increase on the previous year and reflects our commitment to expanding our conservation efforts and enhancing the welfare of orangutans at Sepilok Orangutan Rehabilitation Centre for the benefit of orangutan conservation.

The charity does not have any bank loans or debts.

Management Structure and Trustee Recruitment

All three of our trustees are familiar with the practical work of the charity as all have been involved with Orangutan Appeal UK in some capacity for many years. The trustees hold regular meetings to make collective decisions and are kept informed by the charities staff of any issues that need addressing. All trustees are aware of their responsibilities and have access to the necessary resources. The trustees are aware of and involved in the discussion of;

No new trustees have been recruited in the current financial year.

Approved by order ofthe board of trustees on 18 July 2024 and signed on its behalf by:

J Potgictcr - Trustee

Page 5

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

Independent examiner's report to the trustees of Orangufan 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 2023.

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 T 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 member of the 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:

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 Kedman FCA FC:CA

The Institute of Chartered Accountants in England and Wales

Shaw Gibbs Limited Wey Court West Union Road Farnham Surrey GU97PT

18 July 2024

Page 6

ORANGUTAN APPEAL UK

STATEMENT OF FINANCIAL ACTIVITIES for the ;i:ear ended 30 November 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
2
Investment income
3
Other income
4
Total
EXPENDITURE ON
Raising fnds
Charitable activities
Project costs
Ofice support & other costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total fnds brought fr.vard
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fnds
£
280,907
7,933
8,342
297,182
76,189
375,307
113,333
564,829
(267,647)
730,770
463 123
Restricted
fnd
£
1,000
9 285
10,285
10,285
10,285
2023
Total
fnds
£
281,907
7,933
8,342
9,285
307,467
76,189
385,592
113,333
575,114
(267,647)
730,770
463 123
2022
Total
fnds
£
217,779
7,513
953
226,245
40,492
93,141
83,792
217,425
8,820
721,950
730 770

The notes form part of these financial statements

Page 7

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

BALANCE SHEET 30 November 2023

FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS
Amounts flling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted fnds
TOTAL FUNDS
Notes
11
12
13
14
Unrestricted
fnds
£
49
7,895
478 526
486,421
(23,347)
463,074
463,123
463 123
Restricted
fnd
£
2023
Total
fnds
£
49
7,895
478,526
486,42 I
(23,347)
463,074
463,123
463 123
463,123
463 123
2022
Total
fnds
£
69
4,373
755 495
759,868
(29,167)
730,701
730,770
730 770
730,770
730 770

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued ...

Page 8

ORANGUTAN APPEAL UK (REGISTERED NUMBER: 07338954)

BALANCE SHEET - continued 30 November 2023

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 18 July 2024 and were signed on its behalf by:

J Potgieter - Trustee

The notes form part of these financial statements

Page 9

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMEI\TS for the year ended 30 November 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS I 02, 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 I January 2019[)] ', Financial Reportin[g ] 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 arc 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 ba:". s 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 3 3 % on reducing balance

Fixed assets acquired in \1alaysia and Indonesia from fundin[g ] 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

ectives at the discretion of the trustees. Unrestricted funds can be used in accordance with the charitable ob[j]

Restricted funds can only be used for particular restricted purposes within the ob[j] ects 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 arc charged to the Statement of Financial Activities in the period to which they relate.

continued ...

Page 10

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2023

2. OTHER TRADING ACTIVITIES

Calendars
DVD's, materials and other merchandise
INVESTMENT INCOME
Deposit account interest
OTHER INCOME
WILD Primate Action Fund
Michael Marks Charitable Trust
William Haddon Charitable Trust
Belacqua
Exo Foundation Grant
Give for Good Russell Trust
Grant Income
NET JNCOME/(EXPENDITURE)
Net income/( expenditure) is stated after charging/( crediting):
Independent examiners f s
Depreciation - owned assets
Deficit on disposal of fixed assets
2023
£
4,194
3,739
7 933
2023
£
8 342
2023
2023
£
£
4,035
2,000
1,000
1,000
800
450
9 825
3,660
20
2022
£
4,971
2,542
7 513
2022
£
953
2022
£
2022
£
3,660
313
73

3.

4.

5. NET JNCOME/(EXPENDITURE)

continued ...

Page 11

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

In 2023 no Trustees received any remuneration.

In 2022, Mrs D Parkin, a Trustee of the Charity, received remuneration of £825 for clerical work carried out on behalf of the Appeal during the year ended 30th November 2022 ..

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.

7. STAFF COSTS

STAFF COSTS
2023 2022
£
Wages and :alaries 90,172 58,033
Trustee remuneration 825
Social security costs 21
Other pension costs 1,770 1,094
91 942 59 973

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

Average number of employees were 4[(] 2022: 4) during the year.

In 2022 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
fnds
INCOME AND ENDOWMENTS FROM
Donations and legacies 217,779
Other trading activities 7,513
Investment income 953
Total 226,245
EXPENDITURE ON
Raising funds 40.492
Charitable activities
Project costs
Ofice support & other costs
93,141
83,792

continued ...

Page 12

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued

Unrestricted
fnds
Total 217,425
NET INCOME 8,820
RECONCILIA TTON OF FUNDS
Total fnds brought frward 721,950
TOTAL FUNDS CARRIED FORWARD 730 770
PROJECT COSTS
2023 2022
£ £
Sepilok Rehabilitation Centre
Sepilok veterinary and care staff wages 95,150 50,765
Fnclos11res 216,800
Truck 11,800
Other 17,287
Boreo Nature Foundation (BNF) 10,000 10,050
Regrow Boreo 17,900 11,160
Liaison office - flights 6,013
WRU V ctcrinarian 601 12,730
OAUK management visits 10,041 8,436
385 592 93 141

9. PROJECT COSTS

continued ...

Page 13

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2023

10. OFFICE SUPPORT & OTHER COSTS

2023
£
Wages
55,165
Rent and office costs
12,709
Insurance
2,152
Telephone
938
Postage & stationery
1,604
IT I W cbsitc Development
29,695
Travel
519
Bank charges
1,092
Independent examiner's f s
4,766
Legal & professional f s
3,014
Depreciation
20
Advertising
1,659
I 13,333
2022
£
34,092
11,987
1,634
1,426
4,409
132
629
3,660
25,376
387
60
83,792

The total of support costs as a proportion of total incoming resources was 37% (2022: 37%).

In 2022 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.

11. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
Computer
machinery
fttings
equipment
£
£
£
COST
At 1 December 2022 and 30 November 2023
2,936
801
6,212
DEPRECIATION
At 1 December 2022
2,913
778
6,189
Charge for year
6
6
8
At 30 November 2023
2,919
784
6 197
NET BOOK VALUE
At 30 November 2023
17
17
15
At 30 November 2022
23
23
23
Totals
£
9,949
9,880
20
9,900
49
69

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

continued ...

Page 14

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 November 2023

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Gif aid
Prepayments
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Pensions
Other creditors
Accruals
2023
£
6,768
1,127
7 895
2023
£
1,144
391
14,837
6 975
23 347
2022
£
2,459
1,914
4 373
2022
£
850
291
23,801
4 225
29 167

Included in nother creditors" above is an amount of £14,480 (2022 : £24,079) in respect of grant commitments to Wildlife Rescue Unit (WRU) Support relating to future periods.

14. MOVEMENT IN FUNDS

Unrestricted funds
General fnd
TOTAL FUNDS
Net movement in fnds, included in the above are as follows:
Unrestricted funds
General fnd
Restricted funds
Sepilok
TOTAL FUNDS
At
1.12.22
£
730,770
730 770
Incoming
resources
£
297,182
10,285
307 467
Net
movement
in fnds
£
(267,647)
(267,647)
Resources
expended
£
(564,829)
(10,285)
(575,114)
At
30.11.23
£
463,123
463 123
Movement
in funds
£
(267,647)
(267,647)

continued ...

Page 15

ORANGUTAN APPEAL UK

NOTES TO THE FINANCIAL STATEMENTS - continued for the ~~y~~ ear ended 30 November 2023

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Li nrestricted funds
General fnd
Land purchase fnd
TOTAL FUNDS
At
1.12.21
£
371,950
350 000
721,950
721 950
Comparative net movement in fnds, included in the above are as fllows:
Unrestricted fnds
General fund
TOTAL FUNDS
Net
movement
in funds
£
8,820
8,820
8 820
Incoming
resources
£
226,245
226,245
Transfrs
between
fnds
£
350,000
(350,000)
Resources
expended
£
(217,425)
(217,425)
At
30.11.22
£
730,770
730,770
730 770
Movement
in fnds
£
8,820
8 820

Comparative net movement in funds, included in the above are as follows:

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th November 2023.

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