CHARITY COMMISSION FOR ENGIAND AND WALES Trustees, Annual Report and Financial Statements for the period From 06 April 2020 Perfod stsrt date To 05 April 2021 Perbod end date Charlty name: Tigers4Ever Objectives and Activities 1. To promote the preseNation of the tiger species in its natural habitat, its value to the forest and ecx>systems, and its protectron from extinction for the benefft of the environment and public: 2. To assist in the relief ol poverty, Sickness and in the advancement of education in the BandhawJarh district of Madhya Pr&Je8h. and in other rur81 and forest communitses in India. Charlty registratlon number: 1160528 Summary ofthe purposes of the charty as set out in its goveming document Summary ofthe main activities in relation to those purposes for the public benefrt, in particular. the activities. projects or services identtfied in the ac￿unts. To Give Imld Tigers A Wld Future: our ullimate go81 is to prevent the extinction of wild ts'gers. v￿th India home to mre than two thirds of the global wild tiger population it is vital that we eliminate b*ild tiger deaths due to poaching and retaliatory poisonings to ensure that wild tigers wtll be around for future generations. We achieve this by: Providing Anti.Poxhing Patrols to keep wikl tigers safe from wachern. snares and traps. Working with the communities who li￿ wblh wild b'gers to en8ure they have vested interest in *ild ts'ger suMv81. Educating future generations so they know the value of an apex predator and its habitat to the ecology and sustainabilty of the lan(tscape. Providin9 88fety advice to ensure that people living wbth wild tiger8 keep themselves, their families and livestrKk safe. Reducing human-animal confiict to help stabilise txxh prey and predator numbers through the provrsM)n of sustsinable en%￿rOnmentallY focused pennanent wildlife Watert￿le 8olubons and SCheff￿ to reverse habitat destruction. Statement confim)ing whether the trustees have had regard to the guidan￿ issued by the Charity Commission on public benefft In Setting objectives and planning for activities. the Trustees have given due consideration to generab guidance published by the Charity Commission relating to publie benefit. induding the guidance'Public benefrt.. running a chaiity {PB2}'. Addlllonal Inforniatlon Policy on grant making Tigers4Ever Trustees cx>nsider h(yw to use donations to further th8 charity's Obl￿￿Ve5 on a propct-by-proJ8Ct basis, in line with indivFdual project objectives. This wuld indude making grants, for example to other charities with similar obiedives to meet our aims. No grdnts to other bLyJies were made in 2020121. Contribub'on made by volunteers Tigers4Ever is entirely started by volunteers in the UK. who give their time and expertise fredy. In addilion, T￿er54EVer has Iwo ap￿inted volunteer full-time representatives in India who aH>rdinate project aclivities at ground level in aC￿rdance wrth the instructions of the Board of Trustees. Tigers4Ever also has three app(xnled vdunteer patrons and an ambassador who donate their tiffle and ex rtise to assist our fundraisi activities. fi ers4Ever has also relied on assistance from UK based volunt88rs for fundraising ￿1VrtleS, social media input, website maintenanceldevelopment and ￿PYrighting sknlls. Brief statement of the charrtws policy on reserves TIgerS4E￿ holds reser￿ to ensure that it meet its futu￿ financial obligations. Other The COVID19 pandemic h&J an impact on the acAivities of Tigers4Ever throughout the whole of the financial year, both from a fundraising and project delivery perspective. We identtfied at the first Board of Twst8es ff*ets'ng in April 2020 Ihat the economic impact of the pandemic in India was likely to result in increawj risk of human-wildlife (xlnfiict and poaching ￿l￿tIes. Furthermore. we realised that il would be unlikdy that face to face fundraising would be possible throughout the year so we decaded to focus our digital fundraising efforts on our anti-poxhing patrols project. After discussing hcA¥ we W￿ld need to change our &tivities to focus on what we can deliver throughout the pandemic ¢aused by COVID19, making appropriate enquiries and considering the rmjssible 8ffects on th8 charity, the Trust88s are onfident that the Chartty has adequate resources to continue in operational existence for the foreseeable future. For this reason, they conts'nue to adopt the going concem basis in prep8ring the financ4al st8t8rnnts. Achievaments and Performance Summary oflhe main achievements of the charity, identifying the difference the Charity's work has made to the rircumstances of its beneficianes and any wider b8n8frt8 to 80ciety as a whole. We planned to increase anti-po&hing patrds by 10% compared wlth our 2019-20 levds as part of our 5 year strategy lo increase at 10% per annum. The onset ol the COVID19 pandemic in March 2020 8ionific4ntly increased Ihe risk of tiger poaching and human-wildlrfe conilict as many daily wagers in India were suddenly wthoui employment and turned to plundering scarce forest rosource8 for food and something to sell for inLvme This devaled the risk of wld tiger deaths so we monitored this risk alongside our fundraising and consequentially incré888d our 202(k21 patrolling by 38% Bbov8 th8 pl8nneA4 t8rg8t. In Odob8r 2020. when we Scaled bxk the post Monso￿ patrolling so that we could sustain increased palrolling until the calendar year end, 3 wild tigers died as a rèsum of a retaliatory Pth'80ning (these I￿re the first tigers lost to POi80ning in over five yearn). We had a fuTrdraising drive to resume monswn level doubled patrolling and 8UStained this until the financial year end. This meant that we actually conducled Our anti-F￿￿h1ng pairollin9 8t 154% of 201&20 levels. In response to the immediate hardship caused by COVID19 in Bandhavgarh we collalyjrated with local NGOS to provKle emergency food parcels to 250 of the most vulnerable impoverished families. In May 2020, we provided four safe drinking water tanks for remote patrolling camps to avoid patrdlers filling their water flasks and boltles from the same waterholes frequented by wild animals. In May 2020, we also provided an emergency food packag8 for the widow and children of an anti-poaching patroller who was killed by a wild tiger. We a180 prowded a Se¥￿n9 machine and rolls of cloth so that the family Gould make dothing to sell as part of a new business start-up to rebuild their lives. as the ￿e￿ased patroller had been the only income eamer in the family. We also worked the wder tiger community throughout the year, in Bandhavgarh, to devise pracb'cal and workabbe soluticns to help alleviate the impact of human-wildlrfe conflict induding advi￿ on the construction of elephant-proof fencing (¢hilli pepper fen¢ing and beehive fenong) whth can also provide much needed ino)me and foodstuffs for the villagers. and the use of lemon grass as an elephanl deterrent where the fenong options are unsuitable. We also conducted repairs to elephant damage to our 501ar-pump systems at three10&3tions lo ensure that permanent wldlrfe water sources were available at ' ht locations to reduc2 human-wildlife confiict in the surroundi areas. Local suppliers were used for the suppty of drinking water tanks, new unifoms and sturdy tM>)ts for the anti-poa*ing patrols. effErgency foLxI parcels, sewing machine and doths for dothing manufacture, ensuring worf( aThl support for a community decAmated by the ecorlomic and health impads of the pandemic. The examples above sh¢y4V hcw we have continued to protect the wild tiger in its natural habitiqt. whilst workirvJ with the wder tiger Community in times of extreme hardship and disease. We assisted with the relief of extreme povety wtth the provision ol hardship assistan￿.. fo(¥J parcels and t￿SInesS start-upflife rebuilding Support: and in t￿ allewation of &'ckness and injury by providing safe dean drinking water at rem(ite patrolling camps to rerrnve the need to drink water from the 8ame waterholes u8ed by wild animals for drinking and bathing. Additlonal InfOrnia￿On Achievements against objectives sel • Our Spe0f￿ core project oUtCon￿ ob￿cti￿£S a￿ reNiewed annually for a three- year pericxl within the Charity's Funding Strategy and 5 year strategic plan. • Trustees link fundraisiTvJ targets ￿]uIred to meet the core objectives, Project needs and also identify targets by sourc8 of funding. Targets are dynamic and are influenced by nalional and intemational eomomic conditions, trends in tiger poaching and trade, increased risks, and the environment on the ground in our operating area in India. • Projects are dePe1th￿ on the nec*66ary funding having been ra8ed,' U implication of this 'golden rule, means that we do not have kn(wn mmitments which cannot be rnt from resources alre￿lY raised. If necessary project start dates are delayed or mcrfjffied to ensure adequate funding is in place to enable Tigers4Ever to meet rt3 finanoal and project obligations. • Trustees regularfy review propd and finanaal perfomHncA against targets so that both fundraising aThJ project impact is maximised. A8 8hovm above, adapted our anti-poaching patrols delivery to meet the inGreased need due to an ampltfied risk of poaching and human encroachment into wild tiger temtory 80 that we patrolled at 154% of our 2019-2020 levels and at 38% above our intended target. By doing this we were abl8 to 8void wild tiger deaths due to poaching throughout the year and minimise retsliatory poisoning of wild tigers to 8 single incident whith daimed the lives of a tigress and two cubs. In the Same period 42 nwi b'ger cub8 were bom. We intended lo install at least one new permanent wildlife waterhole in 2020-21 to provide water for at least eigm wild tigers and ￿Untie$S other wild animals but the COVID19 pandemic l(£kthr*n measures impxted the logistics of getting the equipment on ￿te to commence the necessary work, as we had planned to collaL¥)rate with a corp)rate partner who would supply the solar pump $ystem and we would provide IoGal labour and installation expertise for f>)nstruction. Id elephants also caused significant damage to three of our existing solar pump systems disabling two of these, x) we CAJnducted emergency repairs and replaced solar panels at the existing waterhole srtes to ensure that permanent water S(Wr￿ were available for 32 wild tigers and countless other wild animals throughout the dr￿g￿ period (which is getting longer each yearl.. from the end of January - to the beginning of July. We were able to raise sufficient funds to 8ddre$8 Ihl$ need via a mlcrtrproiect. We discovered that patrollers from remote patrolling carnps were obtaining their drinking water from the same wildlrfe waterholes used by wild tigers, and thus raised furKls for arKI provided dean water drinking tanks at four remote patrolling camps. This will redu￿ both the health risks for the patrollers and the risk of injury or death from wild animal attacks at the wildlrfe waterholes. For the first in five years. our anti-poaching patrollers requested new unrforms and sturdy tK)ots plus winter to repl￿ those vthich were wom out. We raised sufficaent funds to ajdress this need via a micro&project and used local supplier5 in Bandhavgarh to make the nffw unlforms as required. Wehadata etto ro¥ide at least 250 education cks to enable the rest children in the villages most impathd by human-wildlrfe conflict to go to school. The COVID19 lockd(x¥n measures in India meant the state schools dosed on 26 March 2020 and still remained dosed at our financial year end. The popup nature sChO￿S whith we have delivered in conjunction with GTCS (a local NGO in Bandhavgarh) were also suspended and unable to restart due to soaal distancing and other lod(d(Yavn measures makn.ng delivery impossible. We have been looking at alternati￿s, to help in particular those children without access to remote leaming, to get Son￿ lomi of leaming. hchyever. a wothable solution was not in place by the financial year end so will be carried foThvard into 2021-22. Funds are in pla￿ to deliver educationai resour￿ should the stste schools or nature schools resu￿ in the interim. We have been in di￿$s1on$ with the Forest Department in Malhya Pradesh, including the Priwpal Chief Conservator of Forests in Bhopal, to deliver a forest rehalylitslion propd to plant trees and other vegetation to aid the recovery of the forest after several years, devastation due to fo￿$1 fires and illegal logging. The objective of this exercige wTrll be to Te(luce human-wildlife conflid. tiger4iger conflict and to alleviate of the impacas of dimate change- in particular water evaporation due to la￿ of canopy and soil degradation. Discussions for this inrtiats've were oNJoitYJ at the financial year end, we hope to prts3ress this proied further in 2021-22. Performance of fundraising activities against objectives set To fund our strategic objec*ves for 202￿21 we needed to raise at least £25000 to cover our project costs. We actually raised £28248 during the 2020-21 finanaal year. which was 113% of our annual target but enabled us to manage the additsonal costs associated with the increased ants'.poaching patrols at 138% of target, which were critical to address the elevated risk of wild tiger death5. Whilst our fundraising efforts for our ant￿POaChIng patrols project exc£eded our target income, we were unable to raise suffioent funds to complete our welerhole projed (£4257 raised of a £12500 tanJet) and education proj&t (£77 raised against a £1250 target) during the 2020-21 finanaal year. Our watertKAe and education projects were deferred due to the impact of the COVID19 l¢xkdown measures highlighted above. It should be noted. hu4vever, that the truste8s made a conscious deosion to re-focus all our fundraising efforts on the 8nti-PO8ching p8trd$ project at the April 2020 Board meeting {to address the increa*d risk of tiger po&hirKJ and rfaliatory poisonings). This de￿slon was exlended lor the primary fundraising focus for the remainder of the 2020-21 financial year, at Ihe July Board meeting when it became clear that the economic impact of COVID19 was deepseated and long lasting in Bandhavgath. In addilion. we raised funds lor the water tanks, waterhole repairs, emergency food parcels. bereavement package. new unrfomis and patrolling equipment above what we had targeted for the fina￿￿81 year. Investment perfomiance against objectives Tiprs4E%*i does nLrt hdd in¥*stm8nts. Our princ4plè is to commit donations to approved projects as quickly and appropiiatdy as possible. Financial Review Reviv•i of the charity's financial positson at the end of the period Tigers4Ever is a Cas￿baSed organisation. We operate on a receipts and payments account basis and ag such our financtal statements are factual. We transfer risk, for example to suppliern of merchandise; we ensure that ownership and future maintenance of assets such as water holes rests with Indian authorities; we do not ￿MmIt to expenditure until the necessary income has been colleded lo (x)￿r kn(xYn u)sts. Consequently, our only material asset is the cash tr￿d in cwr current ac£ount' we are not cornm￿ed to any krK>wn mateiial future payments for whith we have not already raised funding. At 5 April 2021 the financaal posttion. induding moverrnnts on the various funds in the previous year, is shown in table bellyw. We have sufficient funds to meet known costs,. we exwX to n￿1 our administrative costs beyond the forthcoming year. Of our prinapal ojrrent projects. we have sufficaent funds to complete another waterhole in 2021122 should Covid restrictions allow the project to recommence,. we h*4e suffitsent funds to continue an enhanced anti-poachmg patrol programme in 2021122. Statement explaining the policy for holding reserves stating wty they are held Tigers4Ever holds reseNes to ensure that it can meet its future finan¢lal obligations. Although we operate only one bank account, we maintain resefved funds for our major projects. so that there is transparency for dorKJrs and darity in income and expenditure for tNStees. This appro&h also relleds the policy of our major fundrasing plath)nn which enab￿5 furmlraising only for dearfy defined projects. We operale an Unreser￿ fund.. we have identified minimal administration costs (induding insurance and IT1commun￿lIons}. If we did not have funds to meet these ￿$ts. the Charity would cease to operate. Amount of reserwds held The current cash ￿￿tion is stated belr-Smrth Posltlon Chair CHARITY COMMISSION FOR ENGIAND ANO WALES Tlg•r842¥or 1160528 Recei tsand ments accounts CC16a FoYth8 p•riod Irorn 06-Apr-20 O&Apr-21 Section A Receipts and payments Unrestricled funds Restricted funds Endowment lund$ Total funds Last year toth• nmrnit tOlh• n•*r•*£ toth• n￿ff￿t£ loth• n01r•￿t lolh• nNTri¢£ A1 R•¢•l D¢ffiatscro Dir&t Saknè 1J78 .618 9.162 Sub tot•lfGross inconAg forAR) 1A71 27A27 28,101 9,192 A2 AM•t and Inv•$lm•nt sah$, (see tablo). Tot•1 rne•lpts 28,805 9.192 A3Pa ments Admirn￿ 572 chAIth￿ D(IbLY*wMnts 9,144 9M02 247 5,821 175 TeleFh Pcot Wob kK)stit 247 297 2•7 Thrd Party Fees 92 92 Sub total MAsstt and inv•stmont urchases, 588 table Sub tot41 10,WJ Nèt of rnet1pt￿(￿yMWlt￿) AS Tr¥nslers b¢tym¢n lunds A6 Cash funds last year end Cash funds thlsy••r •nd Section B Statement of assets and liabilities at the end of the period Unrestricted lunds lo near••t£ RÈstricted funds Endowrn8nt funds to n•4re*t£ Categories Details B1 Cash funds B*nk $zo 26.520 Totsl c•8h fund8 920 26,520 Unr•strlcted funds Rostrictsd funds Endowm•nt funds Details to nMw•ii£ tonoarut£ B2 Other monetary a$8•ts Fund lowhlch Currenl va*JB Detai15 B3 Investment Fund lowld¢h Culrthl valu• Details Colt loptknMII B4 retaimd for th• charlty's own u t•whkh Amelihtd Detai15 85 Liabiliti•s by on• orb¥otru$tee8 on bohilf of all thtrtrust SvJnatur8 Print Name Dale of approval 414lzi ## **To the Trustees of the Tigers4Ever Charity** I report to the Trustees on my examination of the accounts of the Tigers4Ever Charity for the year ended 5 April 2021. ## **Respective responsibilities of charity trustees and examiner** The Charity Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - (i) examine the financial statements under section 145 of the 2011 Act; - (ii) follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - (iii) state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members of the Charity concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (a) which gives me reasonable cause to believe that in any material respect the requirements: - (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Jeremy R Valentine BSc (Hons), CPFA 34 Fountains Road, Cheadle Hulme, Cheadle, Cheshire. SK8 7PY Dated: 15 September 2021