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2020-12-31-accounts

Borneo Orangutan Survival UK

Charity No. 1144267

Company No. 07800920

Trustees' Report and Unaudited Accounts

31 December 2020

Borneo Orangutan Survival UK Contents

Pages
Trustees' Annual Report 2 to 17
Independent Examiner's Report 18
Statement of Financial Activities 19
Summary Income and Expenditure Account 20
Balance Sheet 21
Notes to the Accounts 22 to 28
Detailed Statement of Financial Activities 29 to 31

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Borneo Orangutan Survival UK Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2020.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07800920

Charity No. 1144267

Principal Office

483 Green Lanes London England N13 4BS

Registered Office

483 Green Lanes London N13 4BS

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

G.A. Dennis A. Edwards J. Sihite O. Slynn C. Worwood

Key Management Personnel

Alan Edwards

Accountants

Artifin Accountants Docklands Business Centre Suite 12/3D 10-16 Tiller Road E14 8PX

Bankers

HSBC 2 Walton Road Aylesbury Bucks HP21 7 SS

OBJECTIVES AND ACTIVITIES

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Borneo Orangutan Survival UK Trustees Annual Report

FOREWORD FROM OUR MANAGING DIRECTOR

A year like no other…

Through what can only be described as a year like no other, 2020 changed the world. In January we were implementing our plans for our biggest impact year yet, and then, within a couple of months we were simply trying to plan for what tomorrow might bring. The challenges we faced here at BOS were immense, but we knew as tough as it was for us, people around the world were facing far more tragic realities. The loss of loved one’s, the loss of work, the loss of homes, and the loss of a way of life.

No corner of the planet was untouched by this tragic pandemic. Almost overnight the world’s population was forced to isolate to protect themselves, their loved ones, and their communities. This pandemic separated us in ways we haven’t seen in generations, but equally, through the isolation emerged a sense of global unification around a common cause. This disease didn’t care what nationality, gender, colour, religion, or any other perceived differentiator you were. In a time when we must unify to save our ecosystem, mother nature reminded us that we are all equally reliant on her, and we live at her mercy. With this pandemic most likely originating in wildlife trafficked animals we are reminded of how important our work is to save orangutans, the rainforest, and all the other animals that reside there. This pandemic was completely preventable, and we must learn to protect our fragile ecosystems or else the next pandemic might be far worse.

One the pandemic hit, to protect our staff, orangutans, and sun bears we decided to immediately close down our rescue centre’s to all non-essential staff and implemented strict PPE procedures. Orangutan releases were halted to protect wild populations, and our community development work had to be altered so we didn’t bring this disease to their remote villages.

Here in the UK we also had to invent new ways of engaging our amazing supporters, and reach out to new ones. As 2020 started we had high hopes for many in-person events and fundraisers, but once that wasn’t going to be possible we made the decision to support our UK communities. We did this in a few ways. With isolation upon us we knew our supporters needed some joy, so we focused our communications on happy stories of our orangutans, sun-bears, and community development work, and use photos and videos to whisk them away to a happier mental place. We also held a fun online art gallery where anyone of any age or skill level could submit artwork for us to share with all our supporters. We received such amazing pieces of art that it uplifted our team as much as it did our supporters.

As we exit 2020 we still are faced with an ever evolving pandemic and an unsure future, but we remain even more committed to caring for our orangutans, releasing more back to the wild when the pandemic lifts, and ensuring the long-term survival of the orangutan species and rainforest ecosystems they share with millions of other species. We thank all of our supporters for sticking with us in this fight, and we hope 2021 brings a better future for us all.

Sincerely,

Ben Callison Managing Director - BOS UK

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Borneo Orangutan Survival UK Trustees Annual Report

BOS-UK 2020 Progress

BOSF SUPPORT

1.BOS-UK transferred nearly £120,000 to BOSF in 2020, all thanks to our myriad of amazing supporters. Within this we:

OUTREACH

Before the pandemic hit, we:

Hosted a table at the Plant Powered Expo in London with a new VR experience. 646 people visited our table over the 3 days.

Once the pandemic and lockdowns hit, we shifted our outreach online:

To lift the spirits of our supporters we held an online art gallery where anyone, of any age or skill level, could submit their orangutan art. We shared this via our email and social channels to much delight. BOS-UK Managing Director spoke at the Earth Day 2020 Megaconference, reaching over 800 people worldwide.

Designed, built, and gave KS1-3 Primary School virtual talks to over 450 students here in the UK Held a 7-hour online event for International Orangutan Day in partnership with all the other BOS European partners. This event included hours of content including an OJS – Behind the Scenes, OJS-Offline Screening, orangutan talks, wild=streaming events, and various other webinar features, reaching over 1200 people across the world.

PARTNERSHIPS

Supported BOSF with their UK based partnerships

Continued our partnership with Salesforce, and finalised funding to build a new 6.5-acre pre-release island for orangutans.

Received financial support through our other partners, including:

CORE STRATEGY PILLAR 1 – ORANGUTAN REINTRODUCTION RESCUE

At the Samboja Lestari Orangutan Rehabilitation Centre in East Kalimantan (Samboja Lestari), two more orangutans, joined us in 2020, following rescue missions undertaken in collaboration with the East Kalimantan Natural Resources Conservation Agency (BKSDA).

Six newly rescued orangutans arrived at the Nyaru Menteng Orangutan Rehabilitation Centre in Central Kalimantan (Nyaru Menteng). We also rescued twelve healthy, wild, adult orangutans from areas of conflict and handed them over to the Central Kalimantan BKSDA.

Following the implementation of COVID-19 mitigation measures in March 2020, the translocation and intake of new orangutans was temporarily suspended.

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Borneo Orangutan Survival UK Trustees Annual Report

The rescue and intake of orangutans in critical situations was resumed shortly, accompanied by the use of new rescue and quarantine protocols that included heighted biosecurity measures such as, limited team sizes, increased PPE usage, COVID-19 testing for humans and orangutans, and physical distancing and crowd control measures. The translocation of orangutans was not restarted in 2020 so all individuals not eligible for centre intake were ceded to the appropriate BKSDA authority.

REHABILITATION

By the end of 2020, we were caring for 432 orangutans: 125 orangutans at Samboja Lestari (124 in Samboja Lestari and 1 on Juq Kehje Swen Pre-Release Island) and 307 orangutans at Nyaru Menteng (267 in Nyaru Menteng and 40 in the Salat Island Cluster).

Despite our ongoing birth control efforts for the orangutans at our centres, we recorded one new birth in Nyaru Menteng this year.

Our veterinary team, consisting of 15 veterinarians (5 in Samboja Lestari, 1 in the Kehje Sewen Forest, and 9 in Nyaru Menteng), 1 paramedic (in Nyaru Menteng), 5 veterinary medical administration staff (3 in Samboja Lestari and 2 in Nyaru Menteng), worked around the clock preparing our orangutan reintroduction candidates, conducting routine health surveillance checks, administering treatments, and undertaking disease prevention measures for all the orangutans and sun bears under our care.

The health and wellbeing of our animals remains our top priority and providing high-quality healthcare to such a large population is a significant task. This year our team treated 161 medical cases in 122 orangutans – 20 cases in 20 orangutans at Samboja Lestari and 141 cases in 102 orangutans at Nyaru Menteng. The most common cases were malaria, injuries, helminthiasis, and upper respiratory tract infections. We lost five orangutans at Nyaru Menteng due to illness.

We moved 8 orangutans from the Salat Island Cluster back to Nyaru Menteng to complete their final quarantine and veterinary medical health tests in anticipation of release back to the wild in 2020, and we also moved 8 orangutans from Nyaru Menteng to the Salat Island Cluster to complete their final stage of rehabilitation.

We conducted surveys by river to find a new site for a pre-release island in Central Kalimantan. We continued to manage the 82-ha Juq Kehje Swen Pre-Release Island, including the ongoing care and monitoring of one adult orangutan (Desi).

We, with the help of PT Nusaraya Agro Sawit (PT NUSA), repaired the patrol transects and cleared the natural landslide within the ditch surrounding the island using a tractor, to help technicians to monitor the orangutan.

We conducted Asian Waterbird Census (AWC) surveys and an updated bird species inventory at the Salat Island Cluster in Central Kalimantan in collaboration with PT Sawit Sumbermas Sarana (PT SSMS) and at Juq Kehje Swen in East Kalimantan in collaboration with PT NUSA.

At all BOSF working locations that include the direct care of animals by humans, in March 2020, new protocols were implemented to reduce the spread of COVID-19 amongst staff and animal residents. These measures generally included regular area and equipment disinfections, increased PPE usage, regular staff testing for COVID-19, daily staff temperature checks and symptom reporting, division of staff into rolling teams, ‘work from home’ for non-animal care staff, closure of centres to outside visitors, expanded quarantines for animals and staff, and the halt of all non-essential activities that include travel, such as orangutan island transfers.

RELEASE AND POST-RELEASE MONITORING

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Borneo Orangutan Survival UK Trustees Annual Report

-Three new babies were born, two in Batikap and one in Kehje Sewen Forest, bringing the total number of babies born in the wild since 2012 to twenty-two.

ORANGUTANS UNDER OUR CARE NYARU MENTENG 1.UNDER OUR CARE: 307 2.RELEASABLE: 183 3.UNRELEASEABLE: 124

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Borneo Orangutan Survival UK Trustees Annual Report

SAMBOJA LESTARI 1.UNDER OUR CARE: 124 2.RELEASEABLE: 30 3.UNRELEASEABLE: 93

OBSERVED WILD-BORN INFANTS

ORANGUTANS RELEASED IN 2020

Rehabilitation Centre Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Samboja Lestari 0 0 Releases suspended due to Covid-19 Pandemic Nyaru Menteng 3 3

1991 – 2001

Sungai Wain and Gunung Beratus Protection Forest (Hutan Lindung Sungai Wain dan Gunung Beratus) = ~400 2002 – 2011

Released = 0

2012 – 2020

Bukit Batikap Protection Forest = 183 Bukit Baka Bukit Raya National Park = 167 Kehje Sewen Forest = 118

NUMBER OF ORANGUTANS IN OUR PRE–RELEASE AND SANCTUARY ISLANDS

Locations Number of Orangutans

PRE-RELEASE ISLANDS

SANCTUARY ISLAND

UNRELEASEABLE ORANGUTANS

Of the 123 orangutans who reside at Samboja Lestari, 93 are currently considered unreleaseable due to disease (primarily tuberculosis and orangutan respiratory disease syndrome (ORDS)), physical disability, advanced age, or duration of captivity. Eighty-one individuals live in cages and twelve on sanctuary islands (including one orangutan in Forest School).

At Nyaru Menteng, of the 307 orangutans who are in our care, 124 are currently considered unreleaseable due to disease, significant physical disability, abnormal behaviour, advanced age, or duration of captivity.

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Borneo Orangutan Survival UK Trustees Annual Report

A total of 117 individuals live in cages and 7 on the Badak Kecil Sanctuary Island in the Salat Island Cluster. We hope that the individuals who were behaviourally impaired by the duration of their captivity will be able to slowly improve their natural behaviours once they are placed on semi-natural islands so that we may reconsider them for release in the wild. When they are placed on the island, we will continue to carry out strict monitoring to ensure that their behaviour meets the standards and criteria for orangutans ready to be released into the wild.

We moved Kopral, the armless male orangutan who ‘ruled’ over Forest School Group 2 for quite some time to live on Island #3 in Samboja Lestari. Living in Island #3 affords Kopral the opportunity to enjoy open space, in an environment that resembles an orangutan’s natural habitat. This has allowed him to develop into a relatively independent individual.

Sharing working locations with the rehabilitation programs, the orangutans under sanctuary care were also subject to the same COVID-19 mitigation measures as the orangutans currently undergoing rehabilitation. For the orangutans who are unreleasable due to underlying respiratory illnesses, their comorbidities potentially put them at higher risk for more complicated illness if they were to contract the SARS-CoV-2 virus, making them the highest priority in terms of COVID-19 prevention within our captive animal populations.

SUN BEARS

In addition to caring for and rehabilitating orangutans, our orangutan rehabilitation centres at Nyaru Menteng and Samboja Lestari also care for other protected species, most notably sun bears (Helarctos malayanus), which have been rescued by local BKSDA officers.

Sun bears are a forest dependent species who are listed as Vulnerable on the IUCN Red List of Threatened Species, due to the extensive habitat loss and degradation resulting in the reduction of their overall range, in addition to commercial hunting.

By the end of 2020, we were providing care for 71 sun bears in Samboja Lestari. For sun bears, however, rehabilitation and reintroduction options are limited. Once habituated to humans, like with other bear species, teaching them to survive in the wild is near impossible, with only few successful reintroductions of sun bears ever reported. To improve the welfare of the sun bears at our centres who require permanent sanctuary care, we collaborate with Sun Bear Outreach, an NGO which has been providing us with technical assistance to build large, forested enclosures in Samboja Lestari. These facilities will eventually house all sun bears under our care.

Due to limitations in space and infrastructure at Nyaru Menteng, we continued moving forward with plans to stop rescued sun bear intake there and transfer the remaining sun bears to Samboja Lestari where we are able to provide them with a better quality of life. In March 2020, we have transferred 8 sun bears (2 males and 6 females) from Nyaru Menteng to Samboja Lestari. In 2020, we also received two new sun bears from the East Kalimantan BKSDA.

At Samboja Lestari our team, together with Sun Bear Outreach, made significant progress on improving our sun bear facilities and welfare, including:

-Conducting training in husbandry practices for sun bears in the training cages.

-Installing sleeping platforms and hammocks in the new enclosures.

-Erecting a new electric fence and installing electrical wire for the enclosures and cages.

-Regularly providing enrichment items, including wooden logs, leaves, balls, peanut-butter pipes, and sacks for the sun bears still housed in cages.

-Conducting renovations on the plumbing of enclosure M and the warehouse, the shelter of enclosure C, the floor of enclosures D, F, I, and the doors of enclosure F.

-Carrying out road maintenance in bottom yard.

-Hand rearing two newly arrived cubs.

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Borneo Orangutan Survival UK Trustees Annual Report

During 2020, there were 31 medical issues addressed in the sun bear population, most of which were myiasis. Furthermore, in March 2020, BOSF COVID-19 mitigation measures were also implemented by the sun bear care teams. While there had yet to be a confirmed case of SARS-CoV-2 contraction by any member of the ursid family, positive cases in other carnivore species in conjunction with the application of the precautionary principle, led us to make the decision that we must operate under the assumption that the sun bears are at risk for the virus and they should be cared for using the same biosecurity protocols applied for the orangutans.

ANIMAL WELFARE

-As an orangutan-focused conservation organisation with the responsibility of caring for animals both ex-situ and in-situ, we aim to ensure that our activities are underpinned by the highest standards in animal welfare. -We ensure that our orangutans and sun bears have access to a varied diet and enrichment that provides them with stimulation to help keep them mentally and physically healthy. Achieving this requires an ongoing program dedicated to their welfare. Throughout the year, different enrichment items were developed to keep them active and, for orangutans, foster wild behaviours such as climbing, arboreal travel, nest building, food foraging, and so on.

-In Samboja Lestari, we installed semi-permanent enrichment structures, such as rope swings, vertical and horizontal ropes, hammocks, and blue barrels made from rubber drums, in the individual cages, baby nursery, Forest School, SCU, and Socialisation Cages.

-We also built feeding platforms for orangutans and installed semi-permanent enrichment structures on the Islands.

-We completed the construction of Socialization Cages C and D in Samboja Lestari. -Our animal husbandry team continues to regularly assess the condition of the orangutans at Samboja Lestari and Nyaru Menteng using Body Condition Scores (BCS), while also continuing to closely monitor the behaviour of orangutans exhibiting stereotypic and other abnormal behaviours.

-We hosted a workshop, led by an external expert, for our animal welfare and veterinary staff in how to use ZIMS (Zoological Information Management System) to start the conversion of our animal data to a comprehensive database with reporting capability.

-From January 31-February 1, we hosted our first annual Animal Welfare Meeting, where we brought together the veterinary, welfare, and communications teams from the Samboja Lestari, Nyaru Menteng, and RHO programs in Palangka Raya to present on their work and collaborate on finding solutions to better our welfare and care standards and increasing the likelihood of success post-release.

-To continue work based on the results of the Animal Welfare Meeting, once a month, our animal welfare teams come together to virtually meet, discussing new animal welfare concerns or opportunities, and informing each other on the development of updated protocols, ranging in topics from veterinary treatment for ORDS, melioidosis, and chromobacteriosis to how to observe and quantify abnormal behaviour for orangutans living in cages.

-Our veterinary teams participated in and presented at the virtual OVAG (Orangutan Veterinary Advisory Group) Annual Workshop 2020 on July 6-10. By coming together to exchange information with orangutan veterinary experts around the world, we were able to both grow our own expertise and capacities while also contributing to the greater orangutan conservation and care communities’ knowledge base.

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Borneo Orangutan Survival UK Trustees Annual Report

-Due to the outbreak of COVID-19 in Indonesia, the animal welfare teams collaborated to develop special protocols to allow for the continuation of BOSF operations while also mitigating the risk for COVID-19 contraction by staff and animals. While not all protocols were implemented in 2020 due to worsening conditions in Indonesia, specially-prepared operating protocols and guidance in 2020 included ‘Guidance for Preventing the Spread of Coronavirus-19 during Routine BOSF Operations’, ‘New Animal Intake, Quarantine, and Treatment Protocols During the COVID-19 Pandemic’, ‘Hiring of New Staff During the COVID-19 Pandemic’, ‘Filming During the COVID-19 Pandemic’, ‘Construction Activities During the COVID-19 Pandemic’, ‘Samboja Lodge’s COVID-19 Guest Protocols’, and ‘Diagnosis and Treatment for Orangutans Infected with SARS-CoV-2’.

ONE HEALTH DURING THE COVID–19 PANDEMIC

On December 31, 2019, the World Health Organization (WHO) reported the local outbreak of an unknown pneumonia in Wuhan, Hubei Province, China, soon to be identified as novel coronavirus, SARS-CoV-2, which manifests as the disease COVID-19 in humans. While sometimes asymptomatic, more commonly the disease presents symptoms including dry coughing, difficulty in breathing, fever, tiredness, and pneumonia. With a contagious incubation period of 2-14 days, the disease spread rapidly and on March 11, 2020, WHO had officially declared COVID-19 to be a global pandemic.

The source of the disease is believed to be zoonotic disease transfer in a wild animal market, simply put, the transmission of the virus from an animal to human through direct contact with bodily fluids. In the case of SARS-CoV-2, the threat of reverse zoonosis for orangutans persists. On April 6, 2020, news broke of the first confirmed case of reverse zoonosis at a captive care institution, when a tiger at the Bronx Zoo in New York tested positive for SARS-CoV-2. Also, in 2016, when a wild population of chimpanzees in Côte d’Ivoire experienced an outbreak of coughing and sneezing, their faecal samples tested positive for a different strain of coronavirus, HCoV-OC43. Furthermore, a genetic study has shown that orangutans, and all apes and old world monkeys, have the same twelve key amino acid residues that are present in the human host cell receptor that is susceptible to SARS-CoV-2. The presence of this in orangutans, combined with the confirmed cases in other species, is strong evidence that orangutans can contract the current novel coronavirus, SARS-CoV-2.

With over 700,000 confirmed cases of COVID-19 in Indonesia by the close of 2020, it was our priority throughout the year to keep COVID-19 out of our rehabilitation centres at Nyaru Menteng and Samboja Lestari and the free-ranging orangutan populations at the Bukit Batikap Protection Forest, Bukit Baka Bukit National Park, Kehje Sewen Forest, and Mawas Conservation Area. We took our first step on March 17, 2020 when we closed our working areas to visitors, volunteers, and researchers, and placed our non-essential staff on a work from home order.

For our working areas where staff could not work from home, we fully embraced the ‘One Health’ approach, which emphasises that the health of all in a community, from the people to the animals, is interconnected. So, to protect the most vulnerable among us, we need to protect all who share an environment. At the centres, animal care staff continued to do their vital work, abet with strict precautions in place. Working hours were reduced in order to provide the care necessary to uphold high standards of animal welfare but reduce human contact to a minimum. Staff had their temperature checked twice a day and upon arrival and had to change into specific working shoes and clothes, that were laundered on site every evening. When in animal areas, the use of surgical masks, face shields, and gloves and frequent hand washing was obligatory.

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Borneo Orangutan Survival UK Trustees Annual Report

Beyond the regular cleaning, a full disinfection of facilities and offices was carried out twice a week. Only BOSF vehicles were granted access to working areas and were sprayed fully with disinfectant upon entry. Even food items for orangutans were disinfected before provisioning, with a dilute, food-safe antibacterial wash. In terms of staff scheduling, where possible, we divided our animal care and veterinary staff into two teams, with rotating schedules to ensure that they do not come into contact with one another. In the unfortunate event where a team member ever tested positive for COVID-19, we were then able quarantine their respective team while the other continued to provide animal care.

All non-essential travel between centres and sites was suspended, but for unavoidable trips, staff were provided quarantine facilities or self-quarantined for two weeks upon their return, before they were permitted to go back to work. This suspension of non-essential travel, also meant the temporary suspension of most development activities, including the transfer of orangutans to pre-release islands and the release of ready candidates into wild forests.

We even took actions to support our local communities because, as ‘One Health’ teaches us, the health of our staff and our orangutans is closely interwoven with that of the communities. In numerous COVID-19 focused community development endeavours, we collaborated with local health authorities to provide communities with COVID-19 informational materials, washing stations, personal protective equipment, soap, disinfectants, and the opportunity to be tested for COVID-19.

Across all our programs, but with special emphasis on our two rehabilitation centres are located near population hubs that had experienced COVID-19 outbreaks, Palangka Raya in Central Kalimantan and Balikpapan in East Kalimantan, we implemented disease surveillance measures. At the start of the outbreak, when only rapid antibody tests were widely available, we used them to track potential COVID-19 transmission, but once rapid antigen tests were on the market, these became our new standard. Our preventative measures and surveillance paid off as we did not have a single case in our staff until November of 2020. By the end of the year, only 5 of our staff had been confirmed positive for COVID-19 and in all instances, contraction of the disease was traced back to a source external from the BOS Foundation and the staff was quarantined before they could transmit it to other BOS Foundation employees.

We continue to work to ensure that our precautionary actions are adequate to keep our animals free of SARS-CoV-2, but in the unfortunate scenario where they are not, we have prepared quarantine facilities for infected animals and a coronavirus response team from within our veterinary and animal care staff. In the event of an internal outbreak, the team is ready to respond with specific orangutan diagnosis and treatment protocols in place. We are grateful, however, that we have yet to put them to the test.

OUR CORE STRATEGY

ORANGUTAN ECOSYSTEM CONSERVATION

LAND REHABILITATION AT SAMBOJA LESTARI

Once a barren grassland, our ongoing reforestation program has already transformed Samboja Lestari into an oasis of young forest covering 1,853 hectares, to aid in the rehabilitation and welfare of orangutans and sun bears.

Across the 1,853 hectares of land, we carried out regular maintenance of 21.36 hectares of recently rehabilitated land (e.g., replacement planting, weeding, fertilising, etc.) and reforested a further 6 hectares (2,274 trees), with the support of visitors and corporations.

We conducted regular patrols across the property and the border of Samboja Lestari, supported by the army, with notable events including:

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Borneo Orangutan Survival UK Trustees Annual Report

-Observation of a fire in the area, but the patrol team did not find the people responsible for igniting it. The fire did not spread and extinguished itself.

-Installation of a fire warning signboard around the area of Tani Bhakti and KM. 30.

-Installation of red demarcation tape and signboard (‘land owned by the BOS Foundation – Samboja Lestari) on the Samboja Lestari area directly adjacent to mining activities.

-Installation of a board listing the prohibited activities on BOS Foundation land at several locations in

Samboja Lestari, including the Fire Tower, ‘Lamongan’, ‘Sempayau’, ‘Sulawesi’, ‘Waru’, ‘Pondok Asbes’, and ‘Bangger’ intersections.

In preparation for the possibility of land and forest fires during the dry season, our firefighting team checked all firefighting equipment, our retention basin, the access road to the basin, and cleaned all of the firebreaks along the border areas of Samboja Lestari

We attended a hearing for the reading of the demands of the Public Prosecutor and the reading of the defense in court over the case of arson that occurred on the land of Samboja Lestari in 2019

Reforestation activities continued at Samboja Lestari in 2020, but at a lower intensity due to the mitigation measures in place to reduce the transmission of COVID-19. While replanting does not include close animal contact, to protect BOSF staff, the hiring of daily, outside contractors was suspended.

MAWAS CONSERVATION PROGRAM

In the 1990s, large areas of peat forest within the Mawas Conservation Area (MCA) were significantly degraded or cleared entirely due to a failed large-scale rice growing program. Our work in Mawas, which started in 2003, continues to focus on habitat conservation and restoration, illegal logging monitoring, fire prevention and control, and community development. Man-made canals that were made in the 1990s cut across and drained the land. In order to restore the healthy hydrological balance, we have been blocking numerous canals in order to re-wet the peat, aid reforestation efforts, prevent fires, and protect this valuable carbon sink. This work stretches across two regions, Kapuas and South Barito, and a variety of land types, including protection forest (Hutan Lindung), conservation areas (KSA/KPA), and areas for other use (APL).

Monitoring and Protection

-A total of 174 routine patrols were conducted by the Mawas team in Kapuas and South Barito to monitor and prevent illegal activities, during which they encountered 76 instances of illegal activities including 1 fire outbreak (around 1 hectare in Block A-Mantangai), which was extinguished by the patrol team, and 75 acts of illegal logging, with a total of 12,766 mixed–species logs recorded.

-One hundred ninety-three routine patrols were undertaken by the seven community patrol teams from Mantangai Hulu, Tumbang Mangkutup, Aruk, Petak Puti, Batampang, Batilap, and Mangkatip, who recorded 8 acts of illegal logging, with a total of 325 mixed–species logs.

-All of our patrol findings were reported to the pertinent local authorities in the Kapuas and South Barito Regencies.

RESEARCH AND DEVELOPMENT

REINTRODUCTION BIOLOGY – We continue to support five active post-release monitoring teams at Camp Totat Jalu, Camp Lesik, Camp Nles Mamse, Camp Lewun Kahio, and Camp Hiran, all of which collect orangutan behaviour, orangutan nesting, phenology, rainfall, and biodiversity data.

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Borneo Orangutan Survival UK Trustees Annual Report

WILD ORANGUTAN RESEARCH – At the start of 2020, our collaboration with the National University (Indonesia) and Rutgers University (USA) at our Tuanan Orangutan Research Station in the Mawas Conservation Area continued to facilitate long-term research on:

RESEARCH ON PEATLANDS AND FIRES – We are working on three major projects concerning peatlands and fire in the Mawas Conservation Area.

We also began a large, multi-institutional, collaborative research project for improving community fire management and peatland restoration, led by the Australian Centre for International Agricultural Research (ACIAR). The benefits for BOSF are increased knowledge, and an expanded network relating to tropical peatland rehabilitation efforts and the causes of peat fires. Main outputs to date include:

- Continued training and data collection on the causes of peat fire and recovery of peat structure after rewetting.

- Stakeholder engagement, from village through national levels, on capacity building and knowledge transfer.

Land Rehabilitation and Restoration

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Borneo Orangutan Survival UK Trustees Annual Report

ORANGUTAN HABITAT RESTORATION PROGRAM (RHOI)

In 2010, the BOS Foundation, through our sister company PT Restorasi Habitat Orangutan Indonesia (RHOI), bought the rights to manage the Kehje Sewen Forest in East Kalimantan as an Ecosystem Restoration Concession (ERC). The area was formerly a production forest and is currently our primary orangutan reintroduction site in East Kalimantan, which accommodates orangutans from Samboja Lestari.

While a large portion serves as a reintroduction forest, land has also been set aside as a translocation area for rescued, wild orangutans. RHOI works to rehabilitate and restore healthy forest in the remaining degraded land within the ERC.

- The meeting with the section head responsible for area licensing affairs at Manggala Wanabakti on November 19, 2020 yielded some very important results regarding the continuation of the process:

* With the new laws from the Job Creation Act (UU Cipta Kerja), all forms of permit applications will be temporarily postponed until new Government Regulations (PP) and Ministerial Regulations (Peraturan Menteri) are passed.

* Currently the Government Regulations (PP) are in the discussion stage and the Ministerial Regulations are in the initial drafting stage.

* The area of the proposal for the addition of new RHOI–II area is too large as it exceeds the maximum limit of 50,000 ha.

* RHOI can submit a presentation regarding the purpose of the additional area application to the Directorate General of Sustainable Production Forest Management (Dirjen PHPL) to prove our earnestness and dedication to the proposed area

*The submission letter for the presentation was sent on November 30, 2020 to the Directorate General of Sustainable Production Forest Management (Dirjen PHPL)

RESEARCH STUDY USING CAMERA TRAPS – We are working with the University of British Columbia (UBC), Canada and the Bogor Agriculture University (Institut Pertanian Bogor – IPB) in Indonesia

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BEST MANAGEMENT PRACTICES (FOR ORANGUTAN CONSERVATION IN CONCESSION AREAS)

Nearly all the orangutans that we rescue and care for in our two orangutan rehabilitation centres were direct victims of habitat loss or human-wildlife conflict within and around plantations. Urgent solutions are needed to reduce the pressure that development places on wild orangutan populations, especially populations outside of protected forests. To do this we have continued to develop our Best Management Practices (BMP) program on the management of orangutan habitat in oil palm concessions.

CORE STRATEGY PILLAR 3 - SUSTAINABLE COMMUNITY DEVELOPMENT

We value and promote the involvement of local communities in the BOS Foundation's orangutan and ecosystem conservation activities. Our community development strategy in both East and Central Kalimantan is focused on the development of sustainable livelihood alternatives for the communities who live in and around orangutan habitat. We promote and support sustainable development that includes social, environmental, and economic factors and fosters the increased engagement of local communities in the protection and conservation of orangutans, their habitat, and other natural resources.

During the COVID-19 outbreak, some community development efforts shifted to focus on the prevention and mitigation of COVID-19. By ensuring that we took all available measures to stop the spread of the virus in our local communities, we also helped to protect our rehabilitation centres and release sites. Sustainable Community Development Around Our Rehabilitation Centres

We remain fully dedicated to engaging and supporting the communities around our areas of work. Our orangutan rehabilitation centres at Nyaru Menteng and Samboja Lestari also rely on local groups to supply them with sustainable food for our orangutans.

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Borneo Orangutan Survival UK Trustees Annual Report

Regarding the prevention of COVID-19 in the communities surrounding Samboja Lestari area, our team together with the local COVID-19 Response Acceleration Task Force, conducted socialisation on the importance of complying with health protocols and provided assistance to the communities in the form of mask and disinfection equipment distribution, and hand washing station installations

In Central Kalimantan, our Nyaru Menteng team, together with the Bukit Batu sub-district COVID-19 Response Acceleration Task Force, conducted socialisation in seven villages on the importance of complying with health protocols and provided assistance to the community in the form of mask distribution, hand washing station installations, and the implementation of rapid testing, with the target to test 5% of the population in each urban village.

Sustainable Community Development Around Our Orangutan Release Sites

1. Monitoring and regular technical assistance with livelihood activities in six villages (Dehes Asem, Rangan Kawit, Kiham Batang, Tumbang Tundu, Tumbang Tabulus, and Batu Panahan) in Sei Sanamang and Sei Bemban areas of TNBBBR, including finalisation of the participatory rural appraisal (PRA) report.

2. In November, we conducted a stakeholder meeting with the representatives from the six villages, the TNBBBR Authority, the local government of Katingan Regency, and two companies surrounding TNBBBR, to discuss the opportunities on the usage of the traditional zone of TNBBBR and an integrated the village plan in the framework of existing local government and private sector programs.

3. Conducted training on tour guide and home stay management standards for the community in Tumbang Tundu village with 32 participants.

4. Socialisation in 9 villages around TNBBBR on the importance of complying with health protocols and provided assistance to the community in the form of distribution of supporting material for preventing the spread of COVID-19.

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Borneo Orangutan Survival UK Trustees Annual Report

  1. Supported local health services through assistance on the initiation and running of village community health clinics and demonstration plots for animal husbandry:

  2. a. Supported knowledge dissemination of nutrition, water, hygiene, and sanitation.

  3. b. Ran a food provision program for local babies, toddlers, expectant mothers, breastfeeding mothers, and the elderly.

  4. c. Monitored the villages’ sustainable food houses and family medicinal plants (TOGA).

  5. Ran alternative economic income-generating activities and capacity building for improved livelihood strategies, namely fish, duck, chicken, and crop farming.

  6. Provided environmental education to enhance orangutan conservation awareness:

  7. a. Provided books and building materials for improved learning facilities at local schools.

  8. b. Socialised orangutan conservation through the education centre (Rumah Belajar) and did some activities such as storytelling, learned simple mathematical calculations, etc.

c. Provided several toys and wall painting equipment for the kindergarten SPS Kasih Ibu in Diaq Lay village

8. On 9-10 September 2020, met with Wehea Dayak community leaders to discuss the future advocacy plan.

9. Facilitated the communities in discussing and preparing the strategic advocacy plan on how to get the formal recognition proposition processed by the East Kutai Regency. Our RHO program will advocate to get legitimate support and recommendations from the East Kalimantan Dayak Association (Persatuan Dayak Kalimantan Timur/PDKT).

10. Facilitated meetings with the local communities to train them on how to advocate independently to advance their formal recognition process with the government.

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Borneo Orangutan Survival UK Trustees Annual Report

  1. Participated in a Wehea Dayak Arts and Cultural Festival on 15 March 2020 at Muara Wahau District's Hall with a total of 119 booth visitors. The total number of visitors to the festival as a whole was around 300. 12. On 4 September 2020, our RHO program held a meeting with the Kawal Borneo Community Foundation (KBCF) to discuss applicable regulations related to indigenous people recognition and rights, the mechanism for indigenous people rights recognition through the customary forest scheme, and facilitation by Regional Community Empowerment Service and village government (Dinas Pemberdayaan Masyarakat dan Pemerintahan Desa/DPMPD).

  2. From 21-25 October 2020, our RHO program participated in the Kaltim Expo 2020 to help introduce the art and culture of the Wehea Dayak people to the general public.

a. Our team provided support for the representatives of the Wehea Dayak community, who showcased an array of cultural products. The main objective of participating in the event was to help the Wehea Dayak community gain recognition and to provide them access to a social development program to preserve their traditions.

b. The first-place winner of the group dance competition of the Wehea Dayak Arts and Cultural Festival,

'Tunas Muda Bea Ling' from Diaq Lay Village, performed the winning dance.

c. Screened performances and the promotional video from the Wehea Dayak Arts and Cultural Festival. 14. In collaboration with the Forestry Faculty of Mulawarman University (UNMUL), we held an online public lecture on 28 November through Zoom on the topic, “The Journey of the Wehea Dayak Tribe: Local Wisdom That Should Be Preserved” with two representatives from Wehea Dayak as the main speakers.

- To prevent the spread of COVID-19 in the villages within the Muara Wahau District, our RHO teams, together with the health officers, police officers, and villagers, helped to man the COVID-19 checkpoint once a week. All vehicles and people were checked the purpose of their travel and destination before they were allowed to enter and exit the villages.

Sustainable Community Development for Wild Orangutan Conservation in the Mawas Conservation Area, Central Kalimantan

In 2020, community development activities in Mawas continued in 16 villages. Twelve of those villages, Timpah, Aruk, Petak Puti, Tumbang Mangkutup (Tuanan Neighbourhood), Mantangai Hulu, Tumbang Muroi, Katunjung, Kalumpang, Sei Ahas, Katimpun, Mantangai Tengah, and Mantangai Hilir, are in the Kapuas Regency. The final four villages, Mangkatip, Batikap, Sungai Jaya, and Batampang, are located in the South Barito Regency. In all villages, we implemented activities including capacity building and the improvement of economic conditions through sustainable alternative livelihoods.

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Borneo Orangutan Survival UK Trustees Annual Report

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Borneo Orangutan Survival UK Trustees Annual Report

  1. Trained 11 canal owners in Tumbang Mangkutup village in alternative livelihood activities, including cultivation and post-harvest processing of fishery products, financial management for the community group with a focus on the development of a savings and loans system, and cultivation of primary rubber seedlings. 5. Conducted a planting area survey, signed the planting collaboration agreement, collected planting markers, made planting lines, and planted 55,610 seedlings in 50 hectares of a wild orangutan habitat in the Tuanan village are with three community groups from the Tumbang Mangkutup village.

  2. Monitored the planting survival rate and did replacement planting for 5,490 dead seedlings with the three community groups and conducted qualitative monitoring of the replanted seedlings, showing that most seedlings survived and thrived.

7.Held a workshop in the Mantangai District village on 3 September 2020 to gather input on the results of the participatory village mapping with a total of 29 participants from 5 villages, with the aim of resolving ongoing conflict over the Tumbang Mangkutup Village boundary. It resulted in an agreement to form a working group, consisting of 5 people per village and chaired by the Head of the Mantangai District, to define village boundaries.

  1. On 8-12 November 2020, facilitated and conducted the field survey of Tumbang Mangkutup village boundary with 5 other villages (Tumbang Muroi, Lahei Mangkutup, Tabore, Katunjung, and Mantangai Hulu) in collaboration with a representative from the local government of Kapuas Regency, Mantangai Hulu District, and villages government. All villages agreed and signed the minutes of approval of the Tumbang Mangkutup village boundary.

  2. Established three women’s groups, totalling 29 members, for implementation of livelihood activities in raising native broiler chickens, and the development of a micro-credit system (savings and loan system). 10. Trained the ‘Handep Kapakat Atei’ village fire team of Tumbang Mangkutup (Regu Pemadam Kebakaran/RPK) on how to construct deep wells and fire prevention techniques on 24-27 July 2020.

  3. Facilitated the construction of the 15 deep wells by the Tumbang Mangkutup village fire team in the area considered to be the most fire prone in the Tumbang Mangkutup village.

  4. Facilitated the development of the community patrol group in the Tumbang Mangkutup village and conducted 15 patrols during July-September 2020 with the ‘Handep Kapakat Atei’ village fire team. 13. On 17-18 December 2020, in collaboration with the Livestock and Food Crops Agency of Central Kalimantan (Mrs. Santi Indrawati, S.Pt.), facilitated the training of Tumbang Mangkutup women’s groups on business development through raising native chickens. The training participants consisted of 33 women from 3 different women’s groups.

  5. The Tumbang Mangkutup ‘Handep Kapakat Atei’ fire team assisted our Mawas conservation program in conducting 20 regular patrols during October 2020. No illegal logging and fires were reported during these patrols.

  6. Facilitating Sustainable Community Development, Reforestation, Forest Fire Management, and Biodiversity Monitoring for Orangutan Conservation in Mantangai Hulu Village, Kapuas Regency:

  7. Conducted regular fire monitoring and protection of 55 hectares of plantation area.

  8. Based on the results of the earlier field survey of Tumbang Mangkutup village boundary, the village government of Mantangai Hulu disseminated the results of the participatory mapping to the district and regency governments. The ongoing conflict over the boundary was resolved based on the results of the survey and the boundary check that accompanied the completion of the Tumbang Mangkutup village boundaries.

  9. Developed livelihood strategies for the Mantangai Hulu village with the help of a consultant from the University of Palangkaraya through collecting and analysing data on human livelihood assets and community livelihood strategies.

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Borneo Orangutan Survival UK Trustees Annual Report

  1. Facilitated the Mantangai Hulu village fire team (RPK Mantangai Hulu) in developing a natural resources protection plan, including regular patrols for the 2020 dry season.

  2. Twenty-nine members from five reforestation groups of the Mantangai Hulu village carried out maintenance on the plantation by manually weeding a 55 ha area and replanting 2,500 dead trees, consisting of 500 jelutung tree and 2,000 assorted orangutan food tree species.

  3. The ‘Palampang Tarung’ village fire team (RPK Palampang Tarung) of Mantangai Hulu conducted 32 regular patrols during July-September 2020, and no illegal logging and fires were reported during these patrols. 7. On 15-23 November 2020, carried out a biodiversity survey in the area surrounding the Mantangai Hulu village (Block A and Block E of the MCA) to facilitate the long-term biodiversity monitoring of the MCA.

  4. Sustainable Income Generation and Sustainable Development in Mangkutup village, South Barito Regency:

  5. Technical assistance on the participatory mapping of the Tumbang Mangkutup village:

  6. Provided ongoing assistance to the communities in planning and held meetings with government authorities to advocate for the result of the participatory mapping of Tumbang Mangkutup village. 2. On 30 September 2020, held a final meeting to finalise the results of the participatory mapping of the Tumbang Mangkutup village, specifically to resolve the boundary disputes between the Tumbang Mangkutup village and three other villages (Katunjung, Tumbang Lahei, and Tabore) with the Kapuas Regency government. This finalisation was integrated with the “Community Based Restoration of a Wild Orangutan Research Area” project in Tuanan village as both depended on the resolution of the boundary disputes. The determination and confirmation of village boundaries did not void the land rights, customary rights, and other rights of the communities. It was agreed that:

a. The village boundaries of Katunjung and Tumbang Mangkutup villages are on Saka Parayung and Sungai Asem.

b. The village boundaries of Tumbang Mangkutup, Lahei Mangkutup, and Tabore villages are on Tepian Okong.

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Borneo Orangutan Survival UK Trustees Annual Report

  1. Planted, fertilised, and regularly maintained the 1-hectare pilot organic rice field in Mangkatip village with the community group and with technical assistance from an agriculture officer of the Dusun Hilir District.

  2. Harvested the 1-hectare pilot organic rice field, resulting in a yield of 3,744 kg of dry grain. Of the grain, 300 kg was stored to be used as seeds for the next round of planting and the rest was milled into rice with a yield of 1,926 kg.

  3. Facilitated an agriculture officer of the Dusun Hilir District in conducting training on organic fertiliser

(compost) production and pest and disease control for rice plantations.

  1. On 25 November 2020, we held a workshop at the Mangkatip Village Hall to discuss the results of the organic rice demonstration plot pilot project, in collaboration with the Technical Implementation Unit of the Agricultural Extension Center (UPT BPP) of the Dusun Hilir District, the South Barito Regency, and group members of the Mangkatip Village. It was attended by 25 participants.

  2. During 2020, conducted 16 regular patrols in the Mangkatip and Rantau Upak villages with the ‘Danum Janah’ village fire team of Mangkatip (RPK Danum Janah) and found no illegal activities or fire outbreaks. Our Mawas Conservation Program facilitated a meeting between representatives of RPK Danum Janah with related agencies (Environmental Service, Regional Disaster Management Agency, Social Service, and Fisheries Service) in the South Barito Regency to propose funding assistance for fire prevention and control activities in the Mangkatip area.

  3. Facilitated training on the production of rattan handicrafts for 18 members of women groups in the Mangkatip village on 11-13 December 2020.

  4. Facilitated several meetings between the community representative with a traditional Dayak leader and the local government of South Barito regency to advocate for the application of the traditional law on environmental protection and present a proposal for the funding of fire team of Mangkatip village. Through the collaborative discussions, local regulations were drafted for the villages of Tumbang Mangkutup and Mangkatip for the protection of their natural resources as the main source of livelihood for the communities. In the Mangkatip village, Damang, the Village Head, approved and signed Regulation No. 1/2020 on 12 December 2020, and in the Tumbang Mangkutup village, the Village Head signed Regulation No. 14/2021 on 31 January 2021.

  5. A consultant from Palangkaraya University facilitated community meetings to discuss the results and lessons from the project in Tumbang Mangkutup and Mangkatip villages. By the end of December 2020, most of the project activities had been completed.

- Agroforestry and Human-Wildlife Conflict Prevention:

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Borneo Orangutan Survival UK Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

A. Edwards

Trustee 20 September 2021

Page 23

Borneo Orangutan Survival UK Independent Examiners Report

Independent Examiner's Report to the trustees of Borneo Orangutan Survival UK

I report to the charity trustees on my examination of the accounts of Borneo Orangutan Survival UK for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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

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

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.

Rahim Uddin Chartered Management Accountant Artifin Accountants Docklands Business Centre Suite 12/3D 10-16 Tiller Road

E14 8PX 20 September 2021

Page 24

Borneo Orangutan Survival UK Statement of Financial Activities

for the year ended 31 December 2020

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other Trading Activities
5
Gift Aid
6
Other
7
Expenditure on:
Grants made to BOSF
Net Income
Expenditure on:
Raising funds
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£
119,361
45,690
5,312
-
2
(119,821)		 Restricted
Funds
2020
£
61,821
-
-
-
-
-		 Total funds
2020
£
181,182
45,690
5,312
-
2
(119,821)		 Total funds
2019
£
231,641
12,204
521
5,002
128
(85,612)
50,544
15,400
118,101		 61,821
-
-		 112,365
15,400
118,101		 163,884
21,719
112,822
133,501
-		 -
-		 133,501
-		 134,541
-
(82,957)
-		 61,821
-		 (21,136)
-		 29,343
-
(82,957) 61,821 (21,136) 29,343
(82,957)
130,888		 61,821 (21,136)
130,888		 29,343
101,545
47,931 61,821 109,752 130,888

Page 25

Borneo Orangutan Survival UK Summary Income and Expenditure Account

for the year ended 31 December 2020

Income
Gross income for the year
Expenditure
Grants made to BOSF
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2020
£
232,186
232,186
133,501
119,821
253,322
(21,136)
(21,136)		 2019
£
249,496
249,496
134,541
85,612
220,153
29,343
29,343

Page 26

Borneo Orangutan Survival UK Balance Sheet

at 31 December 2020

Company No.
07800920
Notes
2020
£
Current assets
Cash at bank and in hand
109,830
109,830
Creditors:Amount falling due within one year
11
(78)
Net current assets
109,752
Total assets less current liabilities
109,752
Net assets excluding pension asset or liability
109,752
Total net assets
109,752
The funds of the charity
Restricted Funds
12
General funds
61,821
61,821
Unrestricted Funds
12
General funds
47,931
47,931
Reserves
12
Total funds
109,752		 2019
£
130,888
130,888
-
130,888
130,888
130,888
130,888
-
130,888
130,888
130,888

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2020 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 20 September 2021

And signed on its behalf by:

A. Edwards Trustee 20 September 2021

Page 27

Borneo Orangutan Survival UK Notes to the Accounts

for the year ended 31 December 2020

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 28

Borneo Orangutan Survival UK Notes to the Accounts

Expenditure

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 29

Borneo Orangutan Survival UK Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 30

Borneo Orangutan Survival UK Notes to the Accounts

3 Income from donations and legacies

4
Income from charitable activities
5
Income from Other Trading Activites
6
Income from Gift Aid
7
Other income		 Unrestricted
£
7,601
-
87,994
23,766
119,361		 Restricted
£
-
61,821
-
-
61,821
Unrestricted
£
37,787
7,903
45,690
Unrestricted
£
5,312
5,312
Unrestricted
£
2
2		 Total
2020
£
7,601
61,821
87,994
23,766
181,182
Total
2020
£
37,787
7,903
45,690
Total
2020
£
5,312
5,312
Total
2020
£
-
-
Total
2020
£
2
2		 Total
2019
£
93,596
69,895
68,150
-
231,641
Total
2019
£
12,204
-
12,204
Total
2019
£
521
521
Total
2019
£
5,002
5,002
Total
2019
£
128
128

Page 31

Borneo Orangutan Survival UK Notes to the Accounts

8 Expenditure on raising funds

Costs of generating voluntary
income
Fundraising trading costs
9
Other expenditure
Charity Refund
VAT adjustment
Other interest payable
Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
10 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
11 Creditors:
amounts falling due within one year
Other taxes and social security		 Unrestricted
£
976
5,560
8,864
15,400
Unrestricted
£
1,818
4,698
-
60,605
131
6,052
16,223
28,574
118,101
39,766
18,284
2,555
60,605
2020
£
78
78		 Total
2020
£
976
5,560
8,864
15,400
Total
2020
£
1,818
4,698
-
60,605
131
6,052
16,223
28,574
118,101		 Total
2019
£
17,274
4,445
-
21,719
Total
2019
£
968
2,156
950
47,464
2,805
10,357
16,067
32,055
112,822
36,689
10,775
-
47,464
2019
£
-
-

Page 32

Borneo Orangutan Survival UK Notes to the Accounts

12 Movement in funds

Restricted funds:
General Funds
Total
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds
13 Analysis of net assets between funds
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2020
61,821
61,821
69,067
130,888		 Incoming
resources
(including
other
gains/losses
)
£
-
-
232,186
232,186
Unrestricted
funds
£
585
585
At 1 January
2020
£		 Resources
expended
£
-
-
(253,322)
(253,322)
Restricted
funds
£
109,167
109,167
Cash flows
£		 At 31
December
2020
£
61,821
61,821
47,931
109,752
Total
£
109,752
109,752
At 31
December
2020
£
130,888 (21,058) 109,830
130,888
130,888		 (21,058)
(21,058)		 109,830
109,830

Page 33

Borneo Orangutan Survival UK Notes to the Accounts

15 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2020 2020 2019 2019
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2020 2019
£ £
The pension cost charge to the company
amounted to: 2,555 -

16 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 34

Borneo Orangutan Survival UK Detailed Statement of Financial Activities

for the year ended 31 December 2020

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Gift Aid Donations
Other
Total income and endowments
Expenditure on:
Grants made to BOSF
Net Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Costs of other trading activities		 Unrestricted
funds
2020
£
7,601
-
87,994
23,766
119,361
37,787
7,903
45,690
5,312
5,312
-
-
2
2
170,365
119,821
50,544
976
976
5,560
8,864
14,424		 Restricted
Funds
2020
£
61,821
61,821
-
-
-
-
-
-
-
-
-
61,821
61,821
-
-
-
-
-		 Total funds
2020
£
7,601
61,821
87,994
23,766
181,182
37,787
7,903
45,690
5,312
5,312
-
-
2
2
232,186
119,821
112,365
976
976
5,560
8,864
14,424		 Total funds
2019
£
93,596
69,895
68,150
-
231,641
12,204
-
12,204
521
521
5,002
5,002
128
128
249,496
85,612
163,884
17,274
17,274
4,445
-
4,445

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Borneo Orangutan Survival UK Detailed Statement of Financial Activities

Total of expenditure on raising
funds
Other expenditure
Charity Refund
VAT adjustment
Other interest payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Motor and travel costs
Travel and subsistence
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Bank charges
General insurances
Information and publications
Postage and couriers
Software, IT support and related
costs
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds		 15,400
1,818
4,698
-
6,516
39,766
18,284
2,555
60,605
131
131
6,052
6,052
4,584
985
42
5,988
2,099
1,196
1,329
16,223
28,574
28,574
118,101
133,501
-
(82,957)
(82,957)
-
(82,957)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
61,821
61,821
-
61,821		 15,400
1,818
4,698
-
6,516
39,766
18,284
2,555
60,605
131
131
6,052
6,052
4,584
985
42
5,988
2,099
1,196
1,329
16,223
28,574
28,574
118,101
133,501
-
(21,136)
(21,136)
-
(21,136)		 21,719
968
2,156
950
4,074
36,689
10,775
-
47,464
2,805
2,805
10,357
10,357
6,401
1,247
176
2,568
2,366
2,168
1,141
16,067
32,055
32,055
112,822
134,541
-
29,343
29,343
-
29,343

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Borneo Orangutan Survival UK Detailed Statement of Financial Activities

Borneo Orangutan Survival UK
Detailed Statement of Financial Activities
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 130,888
47,931		 61,821 130,888
109,752		 101,545
130,888

Page 37