2021-12-31-accounts

REGISTERED COMPANY NUMBER: CE14721 (England and Wales) REGISTERED CHARITY NUMBER: 1179318

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

LDP Luckmans 1110 Elliott Court Coventry Business Park Herald Avenue Coventry West Midlands CV5 6UB

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2021

	Page
Report of the Trustees	1 to 10
Independent Examiner's Report	11
Statement of Financial Activities	12 to 13
Balance Sheet	14 to 15
Notes to the Financial Statements	16 to 23

REPORT OF THE TRUSTEES for the year ended 31 December 2021

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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).

Organisation

Elephants for Africa is a small charity registered as a CIO. The trustees delegate the day-to-day management to Dr Kate Evans.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aims and objectives of Elephants for Africa (EfA), as set out in its Constitution are the advancement of education and research for the benefit of the public in the conservation and protection and monitoring of elephants in particular, but not exclusively by monitoring the demographics, ecology, behaviour, diseases and movement of African savannah elephants ( Loxodonta africana ).

We aim to go beyond conservation, through our holistic approach to understanding and supporting the needs of both elephants and local people. Partnering with local stakeholders, we are working towards coexistence.

We promote the conservation of African elephants through research in Botswana and advising research in Malawi and South Africa and through education in schools and communities in Botswana and through talks to school and interested parties worldwide.

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REPORT OF THE TRUSTEES for the year ended 31 December 2021

SIGNIFICANT ACTIVITIES

Research

The aim is to increase our knowledge of the social and ecological requirements of male African savannah elephants for the benefit of human-elephant conflict resolution.

This aim is achieved through maintaining our long-term monitoring of the Makgadikgadi Pans National Park (MPNP) elephants through identification study, their physical condition and group dynamics; Exploring the longevity and characteristics of male elephant groupings, and determine what attributes determine social associations, including factors such as age composition, relatedness, habitat, season and/or physical condition; Investigating the spatial and temporal resource use by elephants in the MPNP and the surrounding community land and what mitigation tools can work to communicate to them where they are not welcome.

Community Outreach

Our community outreach work comes under the umbrella of our Community Coexistence Project, which two main aims as follows:

• Build a citizenry that values live elephants as a natural resource and increase local capacity for innovation to deal with human-elephant resource competition

• Improve the livelihoods and safety of people living in areas adjacent to national parks

We strive to achieve these aims by:

• Facilitating educational trips for local community members into protected areas and national parks to build a local appreciation, pride and ownership of Botswana’s wildlife.

• Provide an education programme to engage local community members with their wildlife, supplement

• • Government initiatives already operating in the area and disseminate relevant information from the scientific community to local stakeholders, under the guidance and direction of our NGO Board to improve the sustainability and welfare of rural communities.

• Deliver human-wildlife conflict mitigation measures to a targeted number of farmers in the communities bordering the MPNP, continuing educational activities, assisting them with practical support and providing data on mitigation effectiveness.

• Encouraging farmers to become self-sufficient with mitigation materials and practices, including growing chilli, and remaining in the fields at times of increased crop raiding risk.

• Improving the knowledge of local community members in themes relating to Human Elephant Conflict (HEC) mitigation, improving crop yields and growing cash crops to increase their income through farming.

• Educating local people about elephant behaviour, and how to act when faced with an elephant, to encourage and enable peaceful and safe coexistence.

• Delivering workshops to rural communities that facilitate the uptake of income generating activities that result in reduced human-wildlife conflict (e.g. non-cropping activities).

• Use collaborations with experts from local and international institutions to increase the local youth’s understanding of business and work practices, to enable them to create their own business, and/or find gainful employment

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REPORT OF THE TRUSTEES for the year end 31 December 2021

Education Botswana

There are four main aims as follows:

1. Inspire the next generation of conservation leaders

2. Increase employment into the environmental sector for rural youth

3. Empower the youth of today to be the problemsolvers of tomorrow

4. Contribute to capacity building in Botswana in the environmental sector, through mentoring, training, and the field supervision of Motswana students

Our school’s education program is a collaboration between Elephants for Africa, local primary schools’ environmental clubs and our local and international funding partners. The program seeks to improve the long-term survival of elephants and the quality of life of local communities by creating capacity-building opportunities for local youth leading to increased employment into the wildlife sector and knowledge about the importance of the environment and biodiversity.

Partnering with local primary schools, we offer hands-on learning experiences and opportunities to meet local role models to broaden children’s horizons for new opportunities and future careers.

Working with local universities we aim to support local students through their postgraduate degrees and look for opportunities to train undergraduates when relevant degrees are offered locally.

Linked to our outreach work with local communities we offer educational opportunities for community members.

Education Worldwide

There are six main aims as follows:

1. Inspire the next generation of conservation leaders

2. Empower the youth of today to be the problem-solvers of tomorrow

3. Increase public awareness about elephant conservation and the challenges facing rural communities in Botswana

4. Communicate our findings to the public and increase knowledge about the challenges of elephant conservation.

5. Inform stakeholders of our findings

6. Contribute to capacity building in STEM and conservation, through mentoring, training and the field supervision of international students

Through invitation and promotion, we provide educational and inspirational talks to schools, colleges, universities, zoological societies and at public events. Covering our work, conservation, biodiversity and women in science. We also communicate our findings and observations through our social media channels, newsletter, website, magazine and news articles, radio and TV interviews.

Collaborating with universities throughout the world we offer the opportunity for students to conduct their field work with our team in Botswana and/or work on our historical data. Supervising and advising them prior to fieldwork, in the field and during their thesis write up.

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REPORT OF THE TRUSTEES for the year end 31 December 2021

Public benefit

In formulating the objectives and planning activities for the year, the Trustees, and our Founder have considered the Charity Commission’s guidance on public benefit and address this through our education programme.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charities key areas of activity during the year were:

Research

Our research output was again impacted by the Covid Pandemic this year and we worked around this as best we could, by the end of the year most restrictions were lifted, and we were able to increase our field work activities. Regardless of challenges we faced, we were able to conduct forty-seven research drives adding to our long-term data of elephants particularly the male elephants that utilise the Makgadikgadi area, both the national park and communal land. Once local restrictions were lifted, and we had access to the MPNP again we set up camera traps along eight elephant highways (tracks repeatedly used by elephants): four in the national park and four in the community area. Through the images we capture we aim at study group structure difference between inside and outside the MPNP.

This year part of the western boundary fence of the MPNP was rebuilt, having been partly destroyed when the river flooded again in 2009, whilst parts were maintained, the length of the fence was not restored. The fence zig zags across the Boteti River, separating the MPNP and the community lands to just south of the village of Khumaga, enabling access of this resource from both sides. This has impacted where elephants, and other wildlife, can access the river and we have observed newly established elephant’s highways leading to where elephants can source water. The fence has left just two access points to the river where elephants can drink water on the north-western side of the national park, the Menoakwena area and Gwaraga (Khumaga) area and thus there is a concentration of elephant movement to and from these key areas.

Whilst the fence has yet to be breached, there are elephants on the community side, and we have observed points along the fence where elephants have tried to access the park. There are plans to continue the reerection from Khumaga to the southern boundary in 2022.

Human-elephant conflict continues to be a concern in the region, and we are committed to continue sharing the knowledge and assisting farmers so that at the end they have better produce in their ploughing fields. This area of our research overlaps heavily with our community work, with our Living with Elephants workshops key access points for sharing our findings and giving community members access to information about how to remain safe living alongside wildlife. During the crop raiding season, the harvest season of February – May, our Research Officer supported by a tracker, focuses his efforts on attending the crop raiding incidents. This year the team were able to attend all twenty-seven crop raiding incidents reported to our office,

collecting valuable data on the time of the raid, demographics of the elephants, mitigation tools used, and advising the farmer on what could be done to mitigate in the future. With some farmers now utilising solar powered electric fencing our observations have shown that wired fences with no solar power still have an impact in keeping elephants away from ploughing fields. We noticed that fields with wire lines not thorny bushes, which farmers often use as a fence, were avoided by elephants. We think that the elephants have learned that if they touch wiring, they may get an electric shock, and are thus avoiding all wire fencing.

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REPORT OF THE TRUSTEES for the year end 31 December 2021

As always, our research efforts are enhanced by visiting students and 2021 saw PhD student Connie Allen publish two papers. Unfortunately, restrictions have meant that students have not been able to conduct their field work and have either, postponed their field work or moved to a remote programme, utilising our historical data, and helping with analyses. Bristol University Masters Student Quim Agell utilised camera trap data to do his Masters degree.

Research publications

Allen, C. R. B., Brent, L. J. N., Motsentwa, T. & Croft, D. P. Field evidence supporting monitoring of chemical information on pathways by male African elephants. Animal Behaviour (2021) doi:10.1016/j.anbehav.2021.04.004.

Allen, C. R. B., Croft, D. P., Testard, C. & Brent, L. J. N. Function of Trunk-Mediated “Greeting” Behaviours between Male African Elephants: Insights from Choice of Partners. Animals 11 , 2718 (2021).

Agell, Q. (2021) Analysis of demographics, male social groups, breeding herds, and movements of the savannah elephants ( Loxodonta africana ) using camera traps in the Makgadikgadi Pans National Park, Botswana. MSc Thesis Bristol Veterinary School, University of Bristol.

Education

Our in person EleFun activities with the schools continued to be paused throughout 2021. We also had to delay the launch of our partnership with the Junior Secondary school in Motopi, which will see the continuation of the Environmental Education of children in this region as most children go to this school from the primary schools we partner with. We are hopeful that January 2022 will see the schools able to welcome us back and considering this that we hired Mr Mogomotsi Radinonyane at the end of the year for the position of

Community Outreach Officer. Mr Radinonyane has extensive experience both as an outreach officer (at the Khama Rhino Sanctuary in Botswana) and as professional guide. Mr Radinonyane started with us in December and is now heading up the school environmental education programme as well as assisting with many aspects of our Community Coexistence Project. He is already hard at work assisting our Community Outreach and Education Coordinator in the completion of the Junior Secondary School Environmental Education Lesson Plans, which will be a 2-year programme focused on project development and presentation skills.

Whilst unable to hold face to face activities we were able to support the school through the provision of informative posters for classrooms and raised funds through our network to provide revision sets, hand sanitizers, masks and books to enable the students undertaking exams to have the resources they needed and to do so in a safe environment.

We continued to engage and education the international community through our Social Media channels as well as online lectures, Q&A’s and talks as well as through news outlets, such as the BBC News at One.

18th February 2021. Dr Kate Evans gave a lecture ‘Funding Conservation’ to students at Lincoln University, United Kingdom

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REPORT OF THE TRUSTEES for the year end 31 December 2021

18th February 2021. Dr Kate Evans gave a lecture ‘Beyond academia as a conservationist’ to students at Lincoln University, United Kingdom

10th March 2021. Dr Kate Evans engaged students at Broadwater School Tooting on a ‘Skype a scientist’ call discussing elephants, Botswana and living alongside wildlife

16th March 2021. Dr Kate Evans did a lively Q&A with students at Hemyock Primary School about live as an elephant biologist

30th April 2021. Dr Kate Evans engaged students at a school in Oregon, USA, on a ‘Skype a scientist’ call discussing elephants, Botswana and living alongside wildlife

2-4th May 2021 attendance of the ‘Restoring Africa’s Dryland conference, Global Landscapers Forum. Online.

Outreach

Farmers

In total 34 farmers made use of the mitigation materials we provide. We delivered 520kg chilli to the 34 farmers as well as 12 solar beacons to four farmers. The solar beacons emit a random flash, and whilst they have not proven very successful for elephants, they have proven quite effective against other raiders, such as hippopotamus. Six farmers borrowed tents to enable them to stay in their fields overnight and maintain their mitigation. Our Community Officer (CO), Mr. Mankind Molosiwa collected some tents which were borrowed by the farmers in our study area towards the end of the year. This is done to keep them safer so that they can be used again for the next harvest season.

We can also report that farmers in the region have started to build permanent structures for them to occupy at the fields rather than using tents, an indication that the main theme behind the tents has been well received. In Botswana it is not common for the field(s) to be close to where the farmer lives and so in the past farmers have not been in their fields at night, which is when elephants mainly crop-raid.

Our Community Coexistence Project started in Khumaga and has now expanded to include the village of Moreomaoto and to support this expansion we employed a CO, Mr. Tathego Bolekanye, for the village. Mr. Bolekanye is from Moreomaoto and understands well the lifestyle of his community. He works with the community to enable our mission to come to fruition, mobilising people to actively participate on the projects we run. One of the projects which will require much of his attention is the conclusion of the cluster fencing for 42 farmers from this village. To enable this to happen we need the farmers to agree about the location and cooperative maintenance. We have meet with the farmers several times without conclusion, thus we hope Mr Bolekanye’s addition to the team will lead to much success with these efforts.

We have created a cluster around the area of Marotobolo in Khumaga with 6 farmers whose fields are located on the riverbed fields allowing the farmers to gain a lot of productivity out of these fields without needing synthetic fertilizers; however, this does of course make them very attractive to elephants! Since completion there have been no reported elephant raids.

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REPORT OF THE TRUSTEES for the year end 31 December 2021

Workshops

In collaboration with the “These Hands” group, we held a 2- week-long workshop titled Creative Capacity Building workshop hosted by the Department of Wildlife and National Parks team in Khumaga. The workshop was held in April of 2021 with 20 local participants, the training focused on the participants to work with the design process and ways to use it effectively to solve daily problems. Each participant was actively involved in learning the process and the use of tools to ensure that everyone would be equally empowered. The innovations included a thrashing machine, chilli brick making

equipment and a fuel-efficient stove (FEC). It is the FEC which they will focus on in the coming year with an aim to build stoves for themselves, however the first they built was donated to a person living with disabilities in Khumaga. These stoves will reduce the amount of firewood people use, a valuable and limited resource in this desert environment, thus also reducing the frequency they need to forage for wood and therefore limit the encounters with wildlife that also utilise these resources.

Over the winter (June and July) we held a weeklong Basket Weaving training with a consultant from Shorobe Baskets. The aim of these workshops was to enhance the skills of local basket weavers and to train a new generation of weavers, so the art and tradition is not lost. They were taught new patterns of weaving, something they very much appreciated and wished the training could have been longer and more in-depth as they felt they were on just the tip of the iceberg in terms of weaving. Thirteen women (two of which were women living with disabilities) participated and it was held in conjunction with the Khumaga Community Development Officer and the Village Development Committee. We hope this workshop will not only improve the traditional knowledge and skills, but to also encourage more production such that they can sell them to passing tourists and nearby lodges.

In collaboration with the Ko Motjing Producers Cooperative Society from Maun, we held two weeklong beading workshops in the villages of Motopi and Phuduhudu. This was the first alternative livelihoods workshop we have held in Motopi, marking the beginning of what we hope will be a fruitful relationship as we expand our reach with this and our Environmental Education programme in their Junior Secondary School. There were 13 participants in the Motopi workshop including the Community Development Officer and an intern at the Community Development Office. There was one male participant with the rest being women and many of them being youth (18-30years).

In contrast the Phuduhudu workshop had many of the participants being elderly women and the 12 participants being all women. It was also a success, although supply challenges made it hard to gather all necessary items on time.

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REPORT OF THE TRUSTEES for the year end 31 December 2021

At the end of May, we held a weeklong wildlife photography workshop in collaboration with Wild Shots Outreach from South Africa, hosted by the Moreomaoto Public Library and Meno-A-Kwena Camp. It had been originally planned for last year but postponed due to Covid-19 lockdowns in 2020. Sixteen unemployed youth (12 women and 4 men) from the village attended the workshop and were the taught the basics of photography and then taken into the park for a game drive and practise session. For almost all of them, this was their first time in the park and being up close with animals like elephants. Getting to see wildlife up close and through a different perspective gave them an appreciation of wildlife.

One participant, Khumo Mabego (30), said “ Seeing wildlife has never been interesting to me, until I saw them through a camera lens. Everything looked so beautiful – not just the animals but even the trees and grass .”

Like our research programme our Community Coexistence Project is supported by students and this year Canadian student Stephanie Bell at the University of York, explored local elephant knowledge in the Boteti River Region working remotely with our team to collect questionnaire data for her Masters.

Bell, S (2021) Exploring Local Ecological Knowledge as a Means of Mitigating Human-African Savanna Elephant ( Loxodonta africana ) Resource Competition in Botswana, Africa. MSc Thesis, Environmental Science. York University, Toronto, Ontario, Canada

FINANCIAL REVIEW

Financial Position

The charity held reserves of £8,640 as at 31 December 2021 (£17,309 as of 31 December 2020), of which £NIL is restricted (£6,283 as at 31 December 2020).

Reserves policy

Funds held at the year-end covers less than one month of running costs for the charity. However, combined with the deferred income that will be released next year of £6,888 will cover two months of running costs deemed to be sufficient and is in line with the charity policy.

PLANS FOR THE FUTURE

• In 2022 we hope to finalise an MoU with the Botswana International University of Science and Technology.

• Monitor the impact of the fence on elephant movement and human-elephant conflict

• We will launch a Corporate Campaign which we have worked on this year.

• Our plans for this year to support more student, interns and visitors was curtailed by the pandemic and we hope that 2021/2022 will enable this to happen. In the meantime, we will recruit students to help with data analyses remotely.

• We will continue to work hard to engage our supporters and given our increase in Botswana followers, particularly on FaceBook, we will look to do updates and posts in Setswana.

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REPORT OF THE TRUSTEES for the year end 31 December 2021

• We will continue to work with and advise other NGO’s scientists and interested parties and contribute actively to the Elephant Specialist Advisory Group of South Africa, proposed KAZA Elephant Working Group and the Botswana Human-Wildlife Conflict working group.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee governed in accordance its Memorandum and Articles of Association. The charity is a company governed by its governing document, a trust deed.

Recruitment and appointment of new trustees

The charity is constated by a board of trustees. All new appointments are elected by the board.

Induction and training of new trustees

All new trustees are given a copy of this constitution and any amendments made to it and a copy of the CIO’s latest trustees’ annual report and statement of accounts, last annual reports, budget, strategic plan and recent newsletters. Ideally the board meets up in person, nowadays virtually to welcome the new trustees and address any questions they may have.

Fundraising and partnerships

Elephants for Africa is funded via a range of sources including Trusts and Foundations, zoological societies, corporate sponsorship, individual donors, online initiatives and fundraising events. The trustees would like to thank all who generously support our work. A huge thanks to all our staff and volunteers in Botswana and in the UK who continue to support and contribute to our work. Elephants for Africa works in close partnership with the Botswana registered.

Risk management

We acknowledge that is the responsibility of the trustees to identify, assess and manage the risks to the charity’s work. The risks we have identified are a) receiving less funding b) staff turnover c) impact of th global economic climate and the ongoing restrictions d) damage to its reputation.

• a) Our budget, including income and potential income are updated monthly, so all trustees are able to access the charity’s current situation and projection. In addition, we have monthly metrics we measure ourselves against to highlight any areas we need to focus on and address.

• b) Whilst our director has remained constant throughout the charity’s history, we have high turnover of our senior staff in Botswana, which have been historically recruited from outside of Botswana due to the lack of skilled personnel in Botswana. Since 2014 we have focused on capacity building to enable the staff to be predominantly Batswana (at the end of 2020 all field personnel were Batswana) and are increasing looking for funding to offer more training and development opportunities. In 2021 recruitment of a new Project Manager within Botswana was unsuccessful and next year we shall welcome an international Project Manager to fill this role with the vision that they will become Director of the Charity.

• c) Satellite internet in camp as well as good mobile phone connections enables our Director to have meet weekly with all senior staff in the field and be on accessible to all staff members.

• d) We carry out diligence with any interested partners that may wish to highlight our work and/or corporate sponsors. We acknowledge that is the responsibility of the trustees to identify, assess and manage the risks to the charity’s work. The risks we have identified are a) receiving less funding b) staff turnover c) damage to its reputation.

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ElepliantsfvAfriccl Conservatwjn Ihtough researth ond educatK)n REPORT OF THE TRUSTEES for the year end 31 Decamber 2021 Use of Volunleers Elephants for Afri￿ would not have been alAe to devebp to where we are today without the dedicated of many volLtnteers. who offer their lime and expertsse. This year we have been grateful for those SUPF)Orters that have given Iheir time to develop our online presen￿. improve our PR. bring together our newslettors and reports, video production and technical support. Without our volunteer5 we simply wuld not achieve all that we do. They are vital lo Ihe running of thè CIO. We ensure that each volunteer feels valued through taking the time io regularty ts￿nk them in person, when possible, or via personal emails and letters. REFERENCE AND ADMINISTRATIVE D￿AlLs Registered Company number CE14721 (England and Wales} R8gistered Chaiity number 1179318 Prlnclpal addr9$S 5 Balfour Road London N5 2HB Trustees B Courtenay J Graham M Henley D Matthias Independent exarnlner LDP Luckmans 1110 Elliott Court Coventry Business Park Herald Avenue Coventry CV5 6UB Approved by order of the board of tsusiees on 26" October 2022 and signed on ils bohalf by: ..John Graham TTUStee Page 12

Elephcints/ Africcl Cth)servaiion I￿Oughiesearch3nd educat￿Tr INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELEPHANTS FOR AFRICA Indepgndent examiner's report to the trustees of Elephants for Africa ('the Company,) I reKK)rt lo the charity trustees on my examination of the accounts of the Elephants for Africa (the Trust) for the year ended 31 December 2021. Responsibilities and basis of report As the charity's Iruslees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Act,). Having satisfied myself that the accounts of the Company are not required lo 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 I'lhe 2011 ACVI. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounb'ng records were not kept in respect of the Company as required by section 386 of the 2006 Act., or the accounts do not accord with those Tecords., or the accounts do not comply with the accounting requirements of se¢lion 396 of the 2006 Act other than any requirement that the accounts give a true and fair view wh￿h is not a maller considered as part of an independent examination.. or the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporting by charities {applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. 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 lo be reached. D Spafford LDP Luckmans 1110 Ellioll Court Coventry Business Park Herald Avenue Coventry West Midlands CV5 6UB Date.. 26th October 2022

	Charity Name: Elephants for Africa			Charity No (if any)	1179318	CC17a
	Annual accounts for the period
	Period start date	01/01/2021	To	Period end date	31/12/2021
Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources from generated funds (Note 3) Donations & legacies S01 Voluntary income S02 Activities for generating funds S03 Investment income S04 Incoming resources from charitable activities S05 Other incoming resources S06 Total incoming resources Costs of Generating Funds (Notes 4-5) Costs of generating voluntary income S07 S08 Fundraising trading costs S09 Separate material item of expense S10 Charitable activities S11 Governance costs S12 Other resources expended S13 Total resources expended Net incoming/(outgoing) resources before transfers S14 Gross transfers between funds S15 Net incoming/(outgoing) resources before other recognised gains/(losses) S16		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		30,187	37,684	-	67,871	67,020
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		255	-	-	255	146
		-	-	-	-	-
		30,442	37,684		68,126	67,166
		2,443	-		2,443	3,080
		24,682	48,710		73,392	57,443
		960			960	600
		28,085	48,710		76,795	61,123
		2,357	(11,026)	-	(8,669)	6,043
		-	-	-	-
		2,357	(11,026)	-	(8,669)	6,043

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Other recognised gains/(losses)

Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets for the charity’s own use S17 Pensions S18 Net movement in funds S19 Total funds brought forward S20 Total funds carried forwardS21	-	-	-		-
	-	-	-	-	-
	2,357	(11,026)	-	(8,669)	6,043
	6,283	11,026	-	17,309	11,264
	8,640	-	-	8,640	17,307

The notes form part of these financial statements

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Section B Balance sheet

Note Fixed assets Tangible assets B01 B02 Investments B03 Total fixed assets B04 Current assets Stock and work in progress B05 Debtors (Note 6) B06 Other Debtors B07 Cash at bank and in hand B08 Total current assets B09 Creditors: amounts falling due within one year (Note 7) B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 Creditors: amounts falling due after one year (Note 7) B13 Provisions for liabilities and charges B14 Net assets B15 Funds of the Charity Unrestricted funds B16 Surplus/ (Deficit) B17 Restricted income funds (Note 8) B18 Opening Balance Equity(Note 8) B19 Total funds B20	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	2,642	-	-	2,642	2,822
	-	-	-	-	50
	-	-	-	-
	6,898	-	-	6,899	36,781
	9,540	-	-	9,541	39,653
	900		-	900	22,344
	-	-	-	-
	-	-	-	-
	8,640	-	-	8,640	17,309
	8,640			8,640	6,283
		-		-	11,026
	8,640	-		8,640	17,309

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ElephantsfvAfriccl Conservation through reseèrch and education NOTES TO THE FINANCIAL STATEMENTS - CONnNUED for the yoar endod 31 Decembor 2021 The finanual slatements were approved by the Board of Trustees arnl authorised for issue on 28th October 2022 and were signed on its behaff by: John Grah The notes fomi part of these finanaal stslements Page 15

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021

1. LIABILITY OF MEMBERS

The Charity is a company limited by guarantee. It does not have share capital and the liability of each member is limited to the guarantee given by that member which shall not exceed £1.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

At the time of approving the accounts, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to adopt the going concern basis of accounting in preparing the financial statements. In making this assessment, the trustees are required to consider a period of at least 12 months from the date of approval of the financial statements.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

• The requirements of Section 7 Statement of Cash Flows.

Income

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

Investment income and other income are included when receivable.

Expenditure

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Page 16

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 31 December 2021

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

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

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021.

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

accounts.
Voluntary income Investment income Incoming resources from charitable activities	Analysis	This year Last year £ £
	Donations andgifts	68,126	67,020
		-
		-
	Total	68,126	67,020
		-	-
		-	-
		-	-
	Total	-	-
	Sales of Merchandise	255	146
		-	-
		-	-
		-	-
		-	-
	Total	255	146

Page 17

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Costs of generating voluntary income Fundraising trading costs Separate material item of expense Charitable activities Governance Costs	Analysis	This year Last year £ £	This year Last year £ £
	Incurred seeking donations	2,443	3,080
		-	-
		-	-
		-	-
	Total	2,443	3,080
		-	-
		-	-
	Total	-	-
		-	-
	Total
	Cost of Merchandise and other consumables	3,278	95
	Donations to Botswana	31,698	15,000
	Donations to SACT	12,469
	Wages and other staff costs	-	2,675
	Consultant & contractor	23,853	35,354
	Computer and IT costs	1,175	2,692
	Repairs	-	102
	Insurance	-	480
	Utilities	648	859
	Bank charges	271	186
	Total	73,392	57,443
	Independent Examination fees	960	600
		-	-
	Total	960	600

Page 18

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021

Note 5 Paid employees Please complete this note if the charity has any employees.

5.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 5.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Fundraising Charitable Activities Governance Other	Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 5.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Fundraising Charitable Activities Governance Other	This year £	Last year £
		-	2,608
		-	67
		-	2,675
	ent employees in	This year This year Number Number
	Fundraising	-	-
	Charitable Activities	-	1
	Governance	-	-
	Other
		-	1

There were no employees during the year that received employee benefits (excluding employer pension costs) of more than £60,000.

Note 6 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	50	-	-
	-	50	-	-

Page 19

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 31 December 2021

Note 7 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 7.1 Analysis of creditors

7.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within one year		Amounts falling due after more than **one year **
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	900	22,344	-	-
	900	22,344	-	-

7.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

Page 20

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 31 December 2021

Note 8 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

8.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

• permanent endowment funds (PE);

• expendable endowment funds (EE); and

• restricted income funds, including special trusts, of the charity (R).

Fund Name Type PE, EE or R Purpose and Restrictions
Columbus Zoological	R	Community outreach programme
Boss	R	Education program
Global Giving	R	Community outreach programme
Cordor	R	South Africa Conservation Trust
Elephants Crisis Fund	R	Mitigating human-elephant conflict around wildlife corridors to secure future habitat options for elephants in Central Botswana
Elephant Managers Association	R	Elephants Responses to the Resumption of Hunting
Section C Notes to the accounts (cont)

8.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
Columbus Zoological	2,261	-	2,261	-	-	-
Boss	8,764	-	8,764	-	-	-
Global Giving	-	3,596	3,596	-	-	-
Cordor	-	12,726	12,726	-	-	-
Elephants Crisis Fund	-	20,664	20,664	-	-	-
Elephant Managers Association	-	698	698	-	-	-
Total Funds	11,025	37,684	48,709	-	-	-
	Page 21

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021

The Elephants Crisis Fund appears to be in deficit. This is due to the some of income received being deferred to the next period, whereas the funds have been spent in full in this year.

8.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

Note 9 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes

Section C Notes to the accounts (cont)

9.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit
value
Legal authority (eg
Name of trustee or connected party order, governing This year Last
document) year
£ £
None None None None
----- End of picture text -----

Page 22

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021

9.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	This year £	Last year £

Note 10 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Page 23