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2025-12-31-accounts

Company registration number: 07800920 Charity registration number: 1144267

BORNEO ORANGUTAN SURVIVAL UK TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Mutu Accountancy

Borneo Orangutan Survival UK

Contents

Page Page
Trustees' Report 1 14
Independent Auditor's Report 15 17
Statement of Financial Activities (including Income and Expenditure Account) 18
Comparative Statement of Financial Activities (including Income and Expenditure Account) 19
Balance Sheet 20
Notes to the Financial Statements 21 2
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 2

483 Green Lanes London, United Kingdom N13 4BS

+44(0)2033550569 hello@bos-uk.org

Borneo Orangutan Survival UK

Company No. 07800920

Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ending 31 December 2025.

Objectives and Activities

Aims and Objectives

The objectives are:

  1. To partner with Borneo Orangutan Survival (BOS) Foundation, an Indonesian non-profit, to raise awareness and financial support for the rescue and rehabilitation of orangutans in immediate danger and their reintroduction - where possible - to protected rainforests.

  2. habitat, promoting biodiversity and fostering ecological balance. Many of these sites also involve partnerships with the native communities bordering them to ensure a sustainable future for all inhabitants.

The charity's main activities center around the education, outreach, and fundraising efforts to advance our core mission to create a world where all wild, rehabilitated, and continuous care-dependent Bornean orangutans and sun bears live in sustainably managed forests or sanctuaries, providing benefits to people and nature alike. This vision is implemented through both digital and face-to-face outreach. These services include our symbolic orangutan adoption programme, project specific fundraising appeals, public talks, online and offline events, and educational tools. In 2025, we continued our progress both in our support of the BOS Foundation and here in the UK.

Significant Activities

Letter from our CEO

Dear supporters,

As we reflect on the past year, I am struck by both the urgency of our mission and the tangible progress made possible through your support. At Borneo Orangutan Survival UK, our role is to connect the commitment of supporters here in Britain with the extraordinary, on-the-ground conservation work taking place in Indonesia. In 2025, that connection has never been more vital.

The challenges facing orangutans and their rainforest habitat remain profound. Deforestation, habitat fragmentation, and the lasting impacts of climate change continue to threaten one of our closest relatives and one of the most important ecosystems on Earth. Yet, alongside these challenges, there is real and measurable hope.

Page 1

Borneo Orangutan Survival UK

Ben Callison CEO - Borneo Orangutan Survival UK

Public Benefit

-country partner. This partnership

allows us to bring the conservation work of the BOS Foundation to our UK community through education, outreach, and fundraising activities. We work to educate the public on the issues facing not only the orangutans, but the entire Bornean ecosystem.

We help our followers be part of the solution, whether that be through educating themselves on how to live in a more ecological way to help orangutans, or directly support our work with donations, community fundraisers, or volunteering. With almost 350 orangutans in BOS care, over 956 orangutans released back to the wild since 1991, and over

1.1 million acres of rainforest in their management, together we are slowly improving the future for the species and ecosystems of Borneo. As we are all connected by the natural systems on this planet, this work benefits us all.

Our outreach goals were met through the various in-person talks both staff and volunteers gave to the public, including groups of all ages.

Throughout 2025 BOS UK met our goals to fundraise for restoring Sebangau National Park and were highly successful in building out our orangutan adoption programme together with BOS Foundation which supports the orangutan rescue and rehabilitation programmes. We also held fundraising campaigns for our orangutan releases, reforestation work, and general operating needs.

We do not currently hold investment funds.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have

Page 2

Borneo Orangutan Survival UK

Additional Notes

Policy on grant making

Outside of operational funds transfers between BOS UK and our sister organisation BOS USA for our shared resource use we do not issue grants outside of our direct support of the BOS Foundation, which receives 100% of our charitable transfers.

Policy on social investment including program related investment

We do not currently handle investments, but if we do, we will provide a publicly accessible investment policy on how we responsibly invest for the benefit of the planet.

Contribution made by volunteers

We have a network of private and professional volunteers that support us. They support our educational talks, legal services, technology implementation services, supporting events, and many other areas. In 202 , we had over five hundred hours of volunteer assistance.

Achievements and Performance

Main Achievements

BOS UK 2025 impact

Support for BOS Foundation

In 2025, BOS UK donors remained at the heart of BOS life-changing conservation work. Their support directly sustained rehabilitation centres where orangutans and sun bears receive expert care, safety, and a second chance at life in the wild.

Transfer data - UK

£240, total for BOS Foundation

BOS UK transferred £240, to BOS Foundation, thanks to our committed supporters. Included in this we transferred:

£10,167.17 for Nyaru Menteng big move

The Nyaru Menteng II Forest School and students were successfully relocated in February, enjoying a safe and smooth journey to the new and improved site. Fundraising continues to build new Sanctuary Islands, which offer freedom for unreleasable orangutans.

£15,637.48 for Nyaru Menteng II clinic campaign

At BOS, our priority is orangutan welfare, which is built into orangutan rehabilitation. Without proper access to medical care, many of these orphaned orangutans would not survive. A vital step is providing them a safe place to heal.

£7,969.13 for orangutan freedom

A combination of match funding from The Big Give and public fundraising supported expertly-trained teams to effectively release orangutans back to the wild. Every release involves months of planning and careful execution, followed by two years of monitoring and tracking. This is all to ensure the species can thrive for generations.

Nyaru Menteng big move

The Nyaru Menteng II Forest School and students were successfully relocated in February, enjoying a safe and smooth journey to the new and improved site. Fundraising continues to build new Sanctuary Islands, which offer freedom for unreleasable orangutans.

Nyaru Menteng II clinic campaign

At BOS, our priority is orangutan welfare, which is built into orangutan rehabilitation. Without proper access to medical care, many of these orphaned orangutans would not survive. A vital step is providing them a safe place to heal.

...CONTINUED

Page 3

Borneo Orangutan Survival UK

Main Achievements - continued

USAID (US)

Despite the challenges of the USAID funding freeze, this year has shown the incredible power of our supporters. stepped up to help bridge a $50,000 gap, protecting the Bukit Batikap Forest and keeping hope alive for orangutans awaiting release.

BOS Foundation highlights

A big move for Forest School

On 26th February, Forest School Group 4 was successfully transferred to Nyaru Menteng II first, followed by Group 5. The young orangutans all travelled safely in transport crates without sedation. On

arrival, they settled into their new night enclosures before exploring their new Forest School the next day.

The younger Group 2 orangutans made their journey by bus, enjoying a safe and smooth trip with their Surrogate Mothers.

Four new arrivals at Pre-Release Islands

Orangutan Jungle School star, Bumi, alongside Forest School classmates Mema, Monita, and Topan, swung one branch closer to freedom! Thanks to your dedicated generosity, they were all transferred safely to the penultimate stop before wild release: Bangamat Pre-Release Island. Here they roam forested islands semiindependently to hone the lessons learnt from Surrogate Mothers at Forest School. Good luck to these four bold learners!

Farewell Fani

Unforgettable Fani, with her grace and stalwart nature will live on in the hearts of many. She passed away aged 24 years old following complications from heart failure and stroke. Known for her long locks, she was a distinctive presence at BOS and will be remembered fondly.

Fani was rescued from the circus when she was around 4 or 5 years old and went on to live peacefully in Samboja Lestari. We are grateful to everyone who supports BOS UK and orangutans like Fani who get the chance to break free from captivity to exist free from harm on Sanctuary Islands.

...CONTINUED

Page 4

Borneo Orangutan Survival UK

Main Achievements - continued

Sebangau: The newest BOS Foundation stronghold for orangutans

The BOS newest protected forest, Sebangau National Park, is a unique peatland ecosystem. one of the most important strongholds for Bornean orangutans, home to over 8,000 individuals. This biodiverse landscape also supports proboscis monkeys, gibbons, sun bears, and rare orchids, making it a vital habitat for a wide range of species.

Once heavily impacted by logging, the network of canals was drained and the peat degraded. Today, restoration efforts are reversing this damage by protects wildlife and reduces the risk of devastating fires but carbon sink. By restoring Sebangau, BOS Foundation is safeguarding a future where orangutans, forests, and local communities can thrive together.

BOS Foundation conservation impacts

...CONTINUED

Page 5

Borneo Orangutan Survival UK

Main Achievements - continued

Orangutan rescue, rehabilitation, and release

23 wild orangutans safely translocated

Sanctuary care

75 sun bears in lifelong care

Ecosystem conservation

Community development

...CONTINUED

Page 6

Borneo Orangutan Survival UK

Main Achievements - continued Fundraising UK

1,462 new Orangutan Allies

BOS impact, with your help:

A mammoth problem

In April 2025, we launched our Are Facing a Mammoth campaign, linking the plight to that of the Woolly Mammoth. With over £400,000 of donated billboards and poster space, our message reached an estimated 19 million people across the UK. It sparked new conversations and inspired donors, some of whom gave specifically after seeing the billboards. Alongside the billboards, we extended the campaign online to amplify awareness even further.

This was in collaboration with Truant as part of their 1% for the Planet pledge.

The travelling orangutan booth

In-person engagement grew significantly this year, with our team bringing the orangutan conservation directly to you at a long list of events such as conferences and shows. These moments created space for powerful, face-to-face conversations to turn awareness into action.

This engagement has led to significant growth in our adoption programme, leading to over 500 new

orangutan supporters! The numerous events included:

----- Start of picture text -----
Bristol Vegan Fayre Newark Garden Cheltenham Jazz National Flower Hay Festival
Show Festival Show
Mind Body Soul Cheltenham BBC Gardeners Allergy and Free Blenheim Palace
Science Festival World Live from show Flower Show
Norfolk Garden National Into the Wild BBC Gardeners Glee Birmingham
Show Geographic World Autumn Fair
Traveler Food
Festival
Eton Acton Fair Harrogate Autumn The Pet Show Healthy Living and Thatcham Eco
Flower Show London Lifestyle Exhibition Market
Green Party Cheltenham Everything Electric Outdoor Living & New Scientist
Conference Literature Festival Wellbeing Show
Vegan Life Live MCM Comic Con Simply Christmas Clevedon Winter Mind Body Spirit
Birmingham Vegan Fair Birmingham
London Vet Show Frome Winter Vegan Sustainable BBC Good Food Cardiff Vegan
Market Discovery Chelsea Winter Show Christmas Market
Oxford Green Fair London Vegan Fayre Northampton
Vegan Fest
----- End of picture text -----

...CONTINUED

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Borneo Orangutan Survival UK

Main Achievements - continued

Two new orangutans joined the Adoption Programme

Meet Iqo, the youngest explorer of Forest School!

Meet Onyer, the most playful at Forest School!

The Big Give Green Match Fund

BOS UK participated in The Big Green Match for the first time this year. On Day 2 of this 7-day matched fundraising event, our £3000 target was exceeded thanks to our incredible donors.

This supported the Orangutan Freedom project as part of a global, long-term campaign. It will help safely release individual orangutans back into the wild to aid the rebuilding of the population, whilst strengthening the broader rehabilitation, and release mission.

On release day in 2025, after 21 long years, 45kg Berunay stepped into the wild forest once more. That same day

she built her nest ~200m from the release point, feeding on forest fig (Ficus),

and starting her new life. Her successful reintroduction is a testament to the perseverance, care, and long-term support of all donors and BOS Foundation staff.

The release, funded by incredible donors like you and the Big Give Trust, has made a clear impact: 4 orangutans have been successfully released into the wild, which is a powerful demonstration of conservation work in action.

...CONTINUED

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Borneo Orangutan Survival UK

Main Achievements - continued

Education

At the end of 2025, we relaunched our education programme with Virtual Field Trips for ages 5+ and new Lifelong Learners sessions. These 45-minute, educator-led experiences bring the rainforests of Borneo directly into classrooms and homes, creating engaging and immersive learning opportunities.

2 Virtual Field Trips 1 LifelongLearners session 240+ people reached Countless conservation conversations initiated and

Our work was also featured in AV Magazine in partnership with Uphall Primary School, showcasing our programme as a audiences virtually, we remove geographical barriers and make conservation education accessible to all. Participants orangutans and rainforest ecosystems, they experience them in real time, fostering deeper understanding and long-term engagement.

any financial barriers to our Virtual Field Trip programme is about more than just education; about equity. Every child deserves the chance to discover the natural world, no matter their background or circumstances, and this Education Manager.

Outreach

All-Party Parliamentary Group meeting between BOS UK and government

BOS-UK was invited by ICCF (International Conservation Caucus Foundation) to provide an update to the APPG (All-Party Parliamentary Group) on International Conservation in Parliament on the status of orangutan conservation. The meeting was held on 22 October 2025 and our CEO, Ben Callison, co-presented alongside a representative from Chester Zoo. In attendance was Baroness Coffey, Barry Gardiner MP, Lord Gascoigne, Lord Grayling, and Alex Sobel MP. The talk was well

a potential cross-party understanding of

delegates to gain a better conservation in Indonesia.

and US supporters

30th gave you the inside scoop from Ben the latest stats, updates from the field, and conservation, there was a successful questionpresentation. This was our chance to connect how your support is making a difference.

Invite-only trip and retreat

Soteria, Rainforest Retreat guest 2025

I thoroughly enjoyed every part of the retreat. Looking back on it, I think the most eye-opening was seeing the orangutans, hearing their individual stories, and realizing how important their existence is. Living so far away and being caught up in our routines and busy city lifestyles, we forget to pause and research these issues.

Wildlife in Focus, a new trip to Borneo, was launched and will take place in 2026.

...CONTINUED

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Borneo Orangutan Survival UK

Main Achievements - continued

Community fundraising

Freya and Heath were shown a film at school, a Rang-tan in my Bedroom, which inspired this duo to run in the Great Manchester Mini Run. They both raised money to protect orangutans and their natural homes.

Alison supports our mission by giving educational talks about orangutans to groups local to her. From workplace Lunch-andorangutans.

Brothers, Jack and Max, share a love for orangutans and a dedication to raising money to help save them. Earlier this year, the boys organized

Partnerships

Film & Storytelling

Film continues to be a powerful tool for raising awareness and brings the story of orangutans and their forest home to global audiences in ways that inspire empathy and action.

Sauvages

A visually striking stop-motion animation set in rainforest, following two teenagers confronting deforestation and its impact on wildlife and communities.

Ozi: Voice of the Forest

The story of a young, orphaned orangutan who uses her voice to protect her forest home, connecting with audiences through themes of activism, resilience, and environmental responsibility.

Kingdom

Based on the beloved novel by Michael Morpurgo, this film explores survival, friendship, and the deep connection between humans and nature.

Investing in people, expanding impact

We welcomed 3 new members of staff this year, building a stronger team to support our growing ambitions and future impact.

At the same time, we expanded and empowered our volunteer network, an inspiring community whose energy and commitment play a vital role in raising awareness and driving conservation action.

FunComms

In September, the global BOS Fundraising and Communication Partner Network gathered for a 4-day meeting in Copenhagen, Denmark. Hosted by our global partner, Save the Orangutan, the session provided a platform for open sharing of progress, knowledge exchange on fundraising strategies in various markets, and collaborative problemsolving for challenges faced in the previous year. Together, partners strategized for the upcoming year, fostering a sense of unity and shared purpose.

Additional Note

Thank you to everyone for your support

Donor comments

been watching BOS videos on YouTube for quite a while. The Orangutans bring me joy. learning so much about them. Their gentle nature gives me peace. The staff restores my faith in mankind. I can see their love for & dedication to these awesome creatures."

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Borneo Orangutan Survival UK

Additional Note - continued

"I have always had a passion for animals and conservation and would love to be able to learn more about orangutans! I thought Jeni was so adorable and I love her so much!"

"We know they are sensitive, observant. and quite intelligent. We want to see them survive." - Keith & Karen, donors

Thank you so much to all our corporate partners who donated in support of BOS UK:

Borneo Benefactor

Manicomio City Canto Corvino Manicomio Chelsea Comyn Ching Architectural Hardware Ltd

Orangutan Advocate

Artist4Apes Buff Motion

Atelier

Survival Supporter

34sp.com towel

Foundations:

The ROB Trust The Big Give Trust

Foundations:

Thank you to each and every person who supported BOS UK throughout 2025. Your dedication to orangutan conservation means the world to us!

Page 11

Borneo Orangutan Survival UK

Annual Report 2025 for BOS Foundation

BOS UK supports the BOS Foundation and in 2025 they implemented great progress across our 4 global

Financial Review

Financial Position

managed and allocated in accordance with the five-year strategy to ensure long-term fund stability to BOS Foundation's mission and work.

Reserves Policy

For proper organizational governance the Trustee approved policy is to maintain an operating reserve. This reserve accounts for at least 6 months of operating expenses, allowing us to ensure the ongoing financial health of the charity. In addition to our quarterly and one-off transfers, at the end of year all remaining funds over our operating reserve are sent to BOS Foundation for their programmatic use. We also hold all incoming bequests in a separate account to average these funds over a 5-year period for better income projection.

Amount of reserves held £100,000 minimum.

Going Concern

There are no current or ongoing concerns regarding the financial or operational future. The majority of our funds are from private individuals located here in the UK and abroad. We also receive funds from foundations and corporate sponsors. We do not receive government support outside of the Gift Aid programme.

The primary risk facing the charity is an economic turndown forcing our supporters into a position of ceasing their support. Principal risk to our mission is the continued loss of habitat and other threats facing Bornean Orangutans and their rainforest homes.

Structure, Governance and Management

Governing Document

The charity is governed by its Memorandum and Articles Incorporated 07/10/2011 as amended by special resolution registered at Companies House on 01/11/2011 as amended by special resolution registered at Companies House 0n 27/04/2018.

The charity is a Charitable Company Limited by Guarantee and Registered in England and Wales.

Trustee Selection Methods

Trustee selection and appointment is made after an extensive vetting process that includes interviews with trustees, verifying credentials, validating no conflicts of interest, and speaking with provided references. All trustees then are voted on at the next trustee meeting.

...CONTINUED

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Borneo Orangutan Survival UK

Policies and procedures adopted for the induction and training of trustees.

BOS UK Constitution

Additional Note

BOS UK is an independent charity based in the UK. We are the formal UK partner organisation of BOS Foundation, located in Indonesia. Through this collaboration we would closely to advance both the mission of BOS UK but also the mission and vision of the BOS Foundation. There is no legal or controlling element between our organisations.

We also work closely with our global network of BOS Foundation partners, with offices in Denmark, Switzerland, Germany, Australia, United States of America, France, New Zealand, and Japan.

The Trustees have regular oversight of all aspects of the Charity, including mission objectives, financial review, fundraising performance, and operations. Three formal Trustee meetings were held throughout 2025.

Trustees

C Allen

Other Personnel

Benjamin Callison - Chief Executive Officer Michaela Strachan - Ambassador

Charity Number

1144267

Registered Office

Borneo Orangutan Survival UK 483 Green Lanes London N13 4BS

Company Number

07800920

Accountants

Mutu Accountancy 1.07 Newark Works 2 Foundry Lane Bath BA2 3GZ

Auditors

Frost Wiltshire LLP Unit 2, Green Farm Business Park Folly Road, Latteridge Bristol BS37 9TZ

Page 13

Borneo Orangutan Survival UK

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Borneo Orangutan Survival UK for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

C Worwood

Trustee

Page 14

Borneo Orangutan Survival UK

Independent Auditor's Report to the Members of Borneo Orangutan Survival UK

Opinion

We have audited the financial statements of Borneo Orangutan Survival UK (the "charity") for the year ended 31 December 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 18 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report on in this regard.

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Borneo Orangutan Survival UK

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report included within the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 1 11, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Borneo Orangutan Survival UK

To address the fraud risk within revenue, we have traced revenue recognised during the year to invoices, evidence of work performed and bank statements for amounts paid. No significant issues have been identified in our work.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with the Charities Act 2011 and Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Wiltshire BSc FCA (Senior Statutory Auditor)

for and on behalf of Frost Wiltshire LLP

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Borneo Orangutan Survival UK

Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025

For The Year Ended 31 December 2025
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Charitable Activities
Investments
4
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
NET INCOME
Transfers between funds
15
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
15		 2025
2024
Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
£
£
£
£
1,075,263
38,462
1,113,725
470,665
-
4,489
4,489
-
9,624
-
9,624
578
1,084,887
42,951
1,127,838
471,243
(224,756)
-
(224,756)
(26,821)
(488,740)
(35,439)
(524,179)
(414,432)
371,391
7,512
378,903
29,990
7,512
(7,512)
-
-
378,903
-
378,903
29,990
174,049
-
174,049
144,059
552,952
-
552,952
174,049

The notes on pages 21 to 2 form part of these financial statements.

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Borneo Orangutan Survival UK

Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025

Notes
3
4
6
6
15
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
Investments
EXPENDITURE ON:
Raising funds
Charitable activities:
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
372,770
97,895
470,665
578
-
578
373,348
97,895
471,243
(3
)
(97,895)
(
)
(
)
(
)
29,990
-
29,990
29,990
-
29,990
144,059
-
144,059
174,049
-
174,049

The notes on pages 21 to 2 form part of these financial statements.

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Borneo Orangutan Survival UK

Balance Sheet As At 31 December 2025

Notes
IXED ASSETS
angible Assets
11
URRENT ASSETS
ebtors
12
ash at bank and in hand
reditors: Amounts Falling Due Within One Year
13
ET CURRENT ASSETS (LIABILITIES)
OTAL ASSETS LESS CURRENT LIABILITIES
ET ASSETS
UNDS OF THE CHARITY
nrestricted Funds
OTAL FUNDS
15		 Unrestricted
funds
Restricted
funds
£
£
3,549
-		 2025
2024
Total
funds
Total
funds
£
£
3,549
1,052
3,549
-
2,138
-
566,051
-		 3,549
1,052
2,138
-
566,051
186,094
568,189
-
(18,786)
-		 568,189
186,094
(18,786)
(13,097)
549,403
-		 549,403
172,997
552,952
-		 552,952
174,049
552,952
-		 552,952
174,049
552,952
174,049
552,952
174,049

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

On behalf of the board

C Worwood

Trustee

The notes on pages 21 to 2 form part of these financial statem

Page 20

Borneo Orangutan Survival UK

Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

Borneo Orangutan Survival UK is a company limited by guarantee, incorporated in England & Wales, registered number 07800920 and registered charity number 1144267. The registered office is Borneo Orangutan Survival Uk, 483 Green Lanes, London, N13 4BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

2.3. Fund Accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

2.4. Incoming Resources Income

from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. If a donation or grant contains terms and conditions outside of the control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government grants

The charity has not received government grants in the reporting period.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Other trading income

Other trading income from non-charitable sources is recognised over the period to which it relates, Any relating to future periods is deferred.

...CONTINUED

Page 21

Borneo Orangutan Survival UK

Accounting policies continued

2.5. Resources Expended

Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight-Line Method

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Financial Instruments

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

2.9. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.10. Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

2.11. Pensions

The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.

2.12. Critical accounting estimates and judgements

and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

...CONTINUED

Page 22

Borneo Orangutan Survival UK

Accounting policies continued

2.12. Critical accounting estimates and judgements - continued

There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

3. Income from Donations and Legacies

Donations and gifts
Legacies
Grants
Donations and gifts
Legacies
Grants
4. Investment Income
Bank interest receivable
5. Net Income/(Expenditure)
he net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned		 Unrestricted
funds
£
306,951
747,084
21,228		 2025
Restricted
Total
funds
funds
£
£
2,864
309,815
-
747,084
35,598
56,826
1,075,263 38,462
1,113,725
Unrestricted
funds
£
227,200
130,683
14,887		 2024
Restricted
Total
funds
funds
£
£
26,633
253,833
-
130,683
71,262
86,149
372,770 97,895
470,665
2025
2024
Unrestricted
Unrestricted
funds
funds
£
£
9,624
578
2025
2024
£
£
1,501
709

The net income is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned

...CONTINUED

Page 23

Borneo Orangutan Survival UK

Notes continued

6.Analysis of Expenditure

Raising funds Charitable Activities Comparative year Raising funds Charitable Activities

2025
Activities Support
undertaken costs
directly (see note 7) Total
£ £ £
195,395 29,361 224,756
243,493 280,686 524,179
438,888 310,047 748,935
2024
Activities Support
undertaken costs
directly (see note 7) Total
£ £ £
774 234,026 26,821
206,452 207,980 414,432
207,226 234,027 441,253

7.Support Costs

Employee costs
Premises expenses
General administration
Depreciation
Comparative year
Employee costs
Premises expenses
General administration
Depreciation		 2025
Raising
funds
Charitable
Activities
Total
£
£
£
-
136,900
136,900
-
5,400
5,400
29,361
136,885
166,246
-
1,501
1,501
29,361
280,686
310,047
2024
Raising
funds
Charitable
Activities
Total
£
£
£
-
77,084
77,084
-
4,200
4,200
26,047
125,987
152,034
-
709
709
26,047
207,980
234,027

...CONTINUED

Page 24

Borneo Orangutan Survival UK

8. Auditor's Remuneration

Remuneration received by the charitable company's auditors and their associates during the
year was as follows:
Audit Services
Audit of the company's financial statements		 2025
2024
£
£
4,000
-

...CONTINUED

Page 25

Borneo Orangutan Survival UK

Notes continued

8.
Staff Costs
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
112,044
16,838
2,243
131,125		 2024
£
65,400
3,350
1,321
70,071

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 3 (2024: 1)

11 . Tangible Assets

Cost
As at 1 January 2025
Additions
As at 31 December 2025
Depreciation
As at 1 January 2025
Provided during the period
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025
2. Debtors
Due within one year
Other debtors
3.
Creditors: Amounts Falling Due Within One Year
Other creditors
Taxation and social security
Accruals and deferred income		 2025
£
2,138
2025
£
6,471
4,100
8,215
18,786		 Computer
Equipment
£
2,128
3,998
6,126
1,076
1,501
2,577
3,549
1,052
2024
£
-
2024
£
1,463
-
11,634
13,097

12. Debtors

13. Creditors: Amounts Falling Due Within One Year

...CONTINUED

Page 26

Borneo Orangutan Survival UK

Notes continued

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,243 (2024: £1,321).

At the balance sheet date contributions of £686 (2024: 257) were due to the fund and are included in creditors.

15. Movement in Funds

15. Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted
Total funds
Unrestricted funds
General:
General unrestricted fund
Other
Total unrestricted funds
Restricted funds
Restricted
Total funds		 As at 1
January
2025
£
174,049
-		 Income
Expenditure
Transfers
As at 31
December
2025
£
£
£
£
1,084,887
(713,496)
7,512
552,952
42,951
(35,439)
(7,512)
-
174,049 1,127,838
(748,935)
-
552,952
As at 1
January
2024
Income
Expenditure
As at 31
December
2024
£
£
£
£
144,059
372,719
(343,358)
173,420
-
629
-
629
144,059
373,348
(343,358)
174,049
-
97,895
(97,895)
-
144,059
471,243
(441,253)
174,049

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 27

Borneo Orangutan Survival UK

Detailed Statement of Financial Activities (including Income and Expenditure Account) For the Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Corporate giving
Legacies
Foundations and grants
Charitable Activities:
Charitable Activities
Visits income
Investments
Bank interest receivable
EXPENDITURE ON:
Raising funds
Raising funds
Advertising and marketing costs
Charitable activities:
Charitable activities
Grants made
Visit expenses
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Travel expenses
Subsistence expenses
Rent
Computer software, consumables and maintenance
Insurance
Printing, postage and stationery
Telecommunications and data costs
Independent examiner's fees
Professional fees
Membership fees
Bank charges		 2025
2024
Total
funds
Total
funds
£
£
253,491
192,277
56,324
61,556
747,084
130,683
56,826
86,149
1,113,725
470,665
4,489
-
4,489
-
9,624
578
9,624
578
1,127,838
471,243
(195,395)
(774)
(29,361)
(26,047)
(224,756)
(26,821)
(240,433)
(206,452)
(3,060)
-
(112,044)
(65,400)
(16,838)
(3,350)
(2,243)
(1,321)
(5,318)
(6,785)
(457)
(228)
(5,400)
(4,200)
(10,843)
(18,328)
(2,259)
(1,795)
(35,757)
(18,947)
(1,331)
(528)
-
(456)
(83,704)
(83,391)
(50)
-
(1,377)
(642)

...CONTINUED

Page 28

Borneo Orangutan Survival UK

Detailed Statement of Financial Activities (including Income and Expenditure Account) For the Year Ended 31 December 2025 (continued)

Sundry expenses
Foreign exchange deficit
Depreciation
NET INCOME		 (1,463)
(1,514)
(101)
(386)
(1,501)
(709)
(524,179)
(414,432)
(748,935)
(441,253)
378,903
29,990

Page 29