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2022-12-31-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 2022

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 2022

Page
Report of the Trustees 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13 to 14
Balance Sheet 15 to 16
Notes to the Financial Statements 17 to 26

REPORT OF THE TRUSTEES for the year ended 31 December 2022

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 2022

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 (CCP) There are two main aims as follows:

We strive to achieve these aims by:

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REPORT OF THE TRUSTEES for the year end 31 December 2022

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. Communicatee 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 2022

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 - Long-term monitoring

Research was back up to full speed this year after the full out from the Covid Pandemic and 2022 marked the 10th year of our monitoring project on elephants in the Makgadikgadi Pans National Park (MPNP). Long-term monitoring of mammalian populations is important for many reasons, not least that it enables us to document responses to environmental change and thus assists us to adapt conservation actions. Twenty years ago, there were low numbers of elephants utilising the Boteti River region of the Makgadikgadi Pans National Park (MPNP), the large change with the flooding of the river again in 2009, drew them in, increasing elephant numbers. In 2012 we saw, and found no evidence of, females utilising the MPNP, in 2014 we started to see signs of females utilising the area, spoor of small herds going down to the river to drink at night, and so we employed camera traps to capture these elusive herds. This camera trap data, along with our observations, has shown us that there has been a significant growth in female activity in the Boteti River region over time, with a 6.4% average annual increase of females. Supporting the idea that male elephants are the explorers and risk takers, repopulating areas first, with females following afterwards, perhaps because they then know that it is safe to do so.

In a species as long lived as the African savanna elephant long-term monitoring also gives us insight into some of the less obvious needs and/or behaviours, such as the social lives of male elephants. Since 2002 when our Founder started her work on male elephants in Botswana, our focus remains on male elephants as we use our long-term data sets, collaborate with universities and host students to fully understand their social needs and debunk long held beliefs that male elephants are loners, that they do not require the company of other elephants, need friendships or indeed have a role to play in male society as they age.

The conservation of biodiversity and the many charismatic species, such as the African savanna elephant, that are often ambassadors for ecosystems and habitats, must include consideration for their social requirements, conservation policies can no longer just focus on numbers if we are to enable the African elephant to have a future in the wild.

This work was funded by, The Memphis Zoo, The Maryland Zoo, Jacksonville Zoo and Gardens, Mr & Mrs Travis, MuddyFace and many private donors.

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REPORT OF THE TRUSTEES for the year end 31 December 2022

Elephant use of community lands

The electric fence along the western boundary of the MPNP was made defunct in 2011, when the Boteti River started to flow again. Between July 2019 and August 2020, a non-lethal electric fence was erected from the northeast corner of the MPNP to just south of the village of Khumaga, with plans to continue south to the Southeastern corner of the park in 2023. The expectation of this action was that there would be a reduced number of human-wildlife conflict events in the communities bordering the western boundary. However, we have seen many elephants still utilising the community lands and several attempts by elephants to get back into the MPNP along the fence line.

Our community research project helps us to understand land utilization by elephants outside of the park, and thereby enables us to better support the communities. We have an arrangement with local farmers to report any elephant crop raiding incidents. We started this work in 2020, based on work established by previous PhD student, James Stevens. This year, we saw a return to high numbers of crop raiding reports after a steady decline in raids corresponding with the increased use of mitigation in the region; from a high of 4.2 raids per farmer per year down to 1.1 raid per year in 2021. Whilst there are many things to take into consideration, such as the number of farmers that ploughed which was also higher in 2022, we do have to consider that the reerectio n of the fence is exacerbating the situation, with elephants ‘trapped’ on the community lands leading to higher levels of crop raiding for the communities near the new fence. Due to this escalation, we shall continue to monitor crop raiding in 2023.

Photo 1 : Elephant & cows share space on the Boteti River

One farmer from the village of Moreomato was crop raided 12 times, the highest ever to be recorded in a single cropping season. Her field is fenced by traditional poles and barbed wire, and she did burn chilli bricks on 10 of the 12 times her fields were r aided, to protect her field. However, with the good rains’ chilli burning methods failed at times, extinguishing the smoking process. Proper use of a mitigation tool like chilli burning helps to protect crops from elephants, communicating to the elephants that they are not welcome in those areas, and encouraging them to forage elsewhere.

The continued provision of mitigation materials to help farmers stop elephants from crop raiding, is key to building positive community: wildlife relationships and enable both species to thrive in this landscape.

This work was funded by Natural Selections Conservation Trust, The Memphis Zoo, GoodPlanet Foundation, The Addax and Oryx Foundation and various private funders.

Research - The push-me pull you of elephant movement.

Botswana has large male elephants but not the large tuskers people revere, where the tusks touch or almost touch the ground, as seen in Kenya and South Africa for example. It could simply be that they have all been poached or hunted for their large tusks, as alas there are fewer and fewer Big Tuskers throughout their remaining range, but we also noticed a high level of broken tusks in the population and given the nutrient poor Kalahari sands that is the basis of Botswana, perhaps trace minerals are a factor. Recent ecological shifts in Botswana, climate change and increasing elephant population (due to immigration alongside natural growth and relatively low poaching rates), has seen a rapid recolonisation of elephants throughout Botswana, their range having shrunk as the land became drier and uncontrolled hunting decreased their numbers and saw them restricted to the wetter areas in the north. They are now utilising areas they have not been seen in since the early 1900, meaning that communities have not had to deal with elephants, rapidly increasing conflict levels in many rural areas. This recolonisation is unlikely to stop and, like many countries, Botswana is facing the realities of a warming climate and thus many wildlife populations are having to use lands outside of protected areas.

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REPORT OF THE TRUSTEES for the year end 31 December 2022

Where will they go? Perhaps understanding if and how elephant movement is dependent on trace minerals, amongst other things, we can begin to map the areas they will need to access and being to build a land of human-wildlife coexistence to enable both humans and wildlife to thrive in a every changing and challenging environment.

In compliance with our collaring permit under research permit ENT/8/36/4 XXXXIII (88) on Monday the 22nd of August and Tuesday the 23rd August, 10 adult male elephant were collared with African Wildlife Tracking Satellite Radio collars, fitted with Technosmart accelerometers, to measure movement. The darting was carried out by Dr Rob Jackson of Maun, a Botswana registered vet.

We used a fixed wing plane to help us spot the elephants and a helicopter to dart the elephants from. Where possible a ground crew came in to assist with the collaring. Three of the elephants went down on their chests and therefore it was not safe for them to be down for very long, and thus we attached the collar as soon as possible and reversed the anaesthetic; for these very little data in the form of elephant measurements or samples were taken.

The collaring was funded by The Maryland Zoo, The Memphis Zoo, Jacksonville Zoo and Gardens, Milwaukee County Zoo and Natural Selections Conservation Trust. Additional funders supporting the on-going research utilising these collars are The Disney Conservation Trust and private funders.

As always, our research efforts are enhanced by visiting students and 2022 saw Masters student Geke Woudstra from the Norwegian University of Life Science, Ms Isabelle Endacott, PhD student at Liverpool University in the UK join the team at our Botswana field camp to carry out their field work on feeding habits and parasites respectively. Whilst Masters student Ana Sales of Universidade de Aveiro in Portugal, worked with students at a local primary school, investigating the use of dance as a conservation communication tool. - Working remotely on our historical data, Masters students Josh Beeching, Victoria O’Sullivan and Kerry John Davis investigated, spatial use, population dynamics the effect of the lunar cycle on activity patterns.

– Research publications

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REPORT OF THE TRUSTEES for the year end 31 December 2022

Education

After almost two years of not being able to visit schools for our Monthly environmental club lessons due to the Covid 19 Pandemic, it was with great joy that we were able to resume our lessons in 2022 with our partner schools in the Boteti Region, namely Khumaga Primary School, Moreomaoto Primary School, Mogolokwane Primary School and Motopi Junior Secondary School.

We still observe Covid 19 protocols during our lessons, everyone attending wears a mask and hand sanitizers are readily available and, as always, we incorporated as much outdoor learning as possible. This year we had 50 students from Khumaga Primary School, 20 students from Moreomaoto Primary School, 20 students from Motopi Junior Secondary School and 50 students from

Photo 2 : Environmental Education Club students picking litter in the school premises during our Pollution lesson

Mogolokwane Primary School in Phuduhudu Village in the Schools Environmental Education Clubs.

There is a Setswana proverb “ lore lo ojwa le sale metsi ”, which means, “ Mould the plant while it is still young and supple for when it is older and hardened, it will break .” and indeed we hope the moulding we do now will grow the conservation stewards of the future.

In 2022 we delivered five key topics in each school, covering ecosystems food chains and food webs, pollution, the concept of The Three R, s, Plant Adaptations.

Unfortunately, we were not able to give the children the opportunity to go on safari in the Makgadikgadi Pans National Park, as with the tourism industry still recovering from the devastating affects of the pandemic they were unable to help us with this endeavour. We certainly hope that recovery in this industry continues and that 2023 will see the return of this important element of our school’s education program.

Alongside many of our private funders, these activities are funded by Natural Selections Conservation Trust, The Memphis Zoo and Fresno Chafee Zoo.

We continued to engage and educate the international community through our Social Media channels as well as online lectures and lessons, Q&A’s and in person lectures and talks.

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REPORT OF THE TRUSTEES for the year end 31 December 2022

Outreach

2022 was an exciting year for Elephants for Africa, especially in the village of Moreomaoto. Sitting just 50km to the north of Khumaga, it is a sister village with many of the people in the two villages related and experiencing the same challenges. Back in 2020, we had begun a journey with the farmers giving them access to knowledge and tools about mitigation techniques they could apply to help protect their crops. In 2021, thanks to the support of longterm funder, Foundation GoodPlanet, we were able to begin building our first megaproject; a 150ha cluster field with sixty- two farmer’s fields being protected, we have called the Moreomaoto Cluster.

Our Moreomaoto Community Officer, Mr Tathego Bolekanye, led the construction with farmers contributing their time, labour, and resources to ensure the ambitious project was completed. The farmers utilised indigenous trees for the pickets, which are hardy and cheap to replace instead of gum poles. This reduced the overall cost, key as the costs have increased substantial due to global unrest, whilst ensuring the farmers had invested resources in the project and thus had ownership. The cluster was split into two sections, separated by a dirt road allowing unrestricted movement in between.

Another cluster constructed this year was the Dikwalo cluster, a smaller cluster with five farmers and measuring roughly 10ha, funded by the Elephant Crisis Fund. The Dikwalo farms lie close to an area that from our surveys in 2020, showed a high intensity of elephant movement and thus identified as hotspot for potential conflict and devastatingly one person lost their life in 2020 due to an encounter with an elephant. Along with the commencement of our Living With workshops in this area in 2021, the cluster farm will help the community prosper safely, alongside elephants.

Photo 3 : EfA Community Officer for Moreomaoto, Tathego Bolekanye, Installing an electric fence around a cluster farm.

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REPORT OF THE TRUSTEES for the year end 31 December 2022

It is important that other mitigation tools are used in conjunction with the electric fencing, and chilli bricks have been deployed with success in our area. Most of the chilli we have issued to farmers in the past has been imported from Zimbabwe, which is costly in both time and money due to a labourious import process, and so we have been encouraging farmers to produce their own chilli to add some resilience to the supply chain. This year, with the support from the Addax and Oryx Foundation and the Elephant Crisis Fund, we now have twenty new chilli plots ready to go. Building on our knowledge and experience we have doubled the size of our plots, going from 5m x 4m to a whopping 10m x 8m!

Thanks to the Addax and Oryx Foundation, Elephant Crisis Fund and Natural Selections Conservation Trust, alongside many of our private donors.

FINANCIAL REVIEW Financial Position

The charity held reserves of £86,737 as of 31 December 2022 (£8,640 as of 31 December 2021), of which £66,850 is restricted (£NIL of 31 December 2021).

Reserves policy

Funds held at the year-end cover three months of running costs for the charity which is deemed to be sufficient and is in line with the charity policy.

PLANS FOR THE FUTURE

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.

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REPORT OF THE TRUSTEES for the year end 31 December 2022

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. This year we have sustained and increased support from existing funders and secured funds from new sources. 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 NGO, Elephants for Africa.

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 the global economic climate and the ongoing restrictions d) damage to its reputation.

Use of Volunteers

Elephants for Africa would not have been able to develop to where we are today without the dedicated of many volunteers, who offer their time and expertise. This year we have been grateful for those supporters that have given their time to develop our online presence, improve our PR, bring together our newsletters and reports, video production and technical support. Without our volunteers we simply could not achieve all that we do. They are vital to the running of the CIO. We ensure that each volunteer feels valued through taking the time to regularly thank them in person, when possible, or via personal emails and letters.

Page 10

REPORT OF THE TRUSYEF.S For the >'eat ended 31 December 2022 ILpliaii(s/ Afi-iL<l Consery&tlonthrough reseafch•nd educètlo PriiiLiPd}I :icldi'L'%S 5 Balfour Road IA)ndon N5 2HB TrÈl￿tL.ls J Graham B Courten#y D Matthkas M Henlcy Ii)d¢i)L'iideiii CN£2llllDcr LDP LuckmAn5 I 110 Elliott Court Covcntry Business Park Hernld Avenue CoiTent4' CV5 6UB Appmved by vrder of the board of trnstces on .. 3.Q..Q¢+.202.3.. and Si￿ed on its behalf by., Kvid MatthiAs, Trustee & Chatr Page 11

Elcpliclllts/. Atl-iL cl Conservailon ihrough reseaichand educatlon INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELEPHANTS FOR AFRICA Independgnt examlner's report to the trustees of Elephants for Afrlca I'the Company'l I report to the charity Iruslees on my examination of the accounts of the Elephants for Afr￿a Ilhe Trust) for the year ended 310ecember 2022. Responsibilities and basis of report As the charity's trustees of the Company (and algo ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance w((h the requirements of the Companies Act 2006 {'Ihe 2006 ACVI Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible fr)r independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission undel section 145{51 Ibl of the 2011 Act. Independent examinevs statement I have completed my examination. I confirm that no malleis have come lo my attention in connection with the examination giving me cause to believe.. accounting iecords 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 records- or the accounts do not Comply wlh the accounting requirements of section 396 of the 2006 Act other than any requiremenl that the accounts give a true and fair view which 15 not a matter 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 lapplieable lo harilies preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)}- I have no concerns and have come across no other mallers ir¢ connection with the examination lo which allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. M D Spafford LDP Luckmans 1110 Ellioll Court Coventry Business Park Herald Avenue Coventry Wesl Midlands CV5 6UB Date.. 31st October 2023 Page 12

Llephant,s/ Africa Con5ervatlonihrough research and educatlon Charity Name.. Elephants for Africa Charity No lif anyl eriod 1 1179318 Annual accounts for the CC17a Peiiod start dale Period end dale 0110112022 3111212022 Section A Statement of financial activities Details of own analysls Restricted income funds Reeommendgd categories by activity Unrgstrictgd funds Endowment Total this Totsl last funds yeai year Incoming resources from generated funds (Note 3 F01 F02 F03 F04 F05 Donations & legaaes Voluntary income AGtivfties for generatsng funds S01 49,736 122,902 172638 S02 S03 Investment intome S04 Incoming resoureè5 from charltable actlvltlè$ other incoming re8ource8 S05 114 114 255 SL Total Incoming resources Costs of Generating Funds INotes 4-5) 49,850 122,902 172,752 68,126 Costs of generating voluntary income S07 1,393 2,072 S08 Fundralsing trading Gosts Sog Separate material rtem of expense S10 Charltable aGtlvltlg$ S11 53,980 73,392 Governance costs S12 1,080 960 other resources expended S13 Total resources expended Nèt incomlng/(outgolng) resourc¢$ before tr8nsfers Sf4 38,603 56,052 94,655 76,795 11,247 66.850 78,097 8,669 Gross transfers between funds Not incoming/(outgolng) resources before other recognised gains/(losses) s16 S15 11.247 66,850 78,097 8,669 Page 13

othèr recognised gainsl{losses) Gains and losses on revaluation of fixed assets for the charity's own use S17 Pensions S18 Net movement in funds $19 11,247 66,850 78,097 8,669 Total funds brought forward Total funds carried forward s21 S20 8,640 8,640 17,309 19,887 66,850 86.737 8,640 The notes form part of these financial slalemenls Page 14

Section B Balance sheet Restrictod Income funds Total this year Unrestricted funds Endowment funds Total last year Fixed assets F01 F02 F03 F04 F05 Tangible assets 3,373 15,161 B02 Investments B03 Total fixed assets Current assets Stock and work In progress Debtors (Note 6) BO4 3,373 15,161 18,534 2.403 2,403 2.642 B06 Other Debtors Cash at bank and in hand Total current assets B07 15,011 17,414 51,690 51,690 66,701 89.104 6,899 9,541 B09 Creditors: amounts falllng due within on• year {Note 71 B10 900 900 900 Net current assets/(liabllitles) B11 16,514 68,204 8,640 Total assets less current liabilities B12 19,887 66,850 86.737 8,640 Creditors: amounts falling due after one year (Note 7) Provislons for liabilities and charges B13 B14 Net assets Funds of the Charity Unrestricted funds B15 19,887 66,850 86,737 8,640 B16 19,887 8,640 Surplusl {DefiGill Restricted income funds (Note 8) Opening Balance Equity (Note 81 B17 B18 66,850 66,850 B19 Total funds B20 20,262 66,850 86,737 8,640 Page 15

REPORT OF THE TRUSTEES for the )'ear ended 31 December2022 EleplicinLs/& Afi'iccl The financial ststements were App￿ed by th¢ Board of Tmstees and auihotised for issue on .10..0èfr..2.0.13.. and were sxgned on its behalfkn,: ..David hlatthias. Ttustcc & auir ft4* 16

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2022

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':

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

Resources expended are included in the Statement of Financial Activities on an accruals basis. Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the company.

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NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 31 December 2022

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost Computer equipment - 33% on cost

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.

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.

Pension costs and other post-retirement benefits

The charitable company pension scheme was curtailed in 2020 to curtail costs, due to the pandemic – it is yet to be reinstated.

Contributions in respect of earnings paid by the charity to defined pension contribution schemes are charged to the Statement of Financial Activities in the year in which they are payable to the schemes.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022.

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for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

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.

Voluntary income
Investment income
Incoming resources
from charitable
activities		 Analysis This year
£		 Last
year
£
Donations andgifts 172,638 67,871
Total 172,638 67,871
- -
- -
- -
Total - -
Sales of Merchandise 114 255
-
-
-
-
Total 114 255

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NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 31 December 2022

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		 Analysis This year
Last year
£
£		 This year
Last year
£
£
Incurred seeking
donations		 3,465 2,443
-
-
-
Total 3,465 2,443
- -
- -
Total - -
-
-
Total
Cost of Merchandise
and other consumables		 581 3,278
Donations to Botswana 54,263 31,698
Donations to SACT - 12,469
Consultant & contractor 30,447 23,853
ComputerandITcosts 1,186 1,175
Postage 96 -
Insurance 424 -
Utilities 21 648
Bank charges 233 271
Telephone andinternet 579 -
Legal & Professional 427 -
Depreciation 1,852 -
Total 90,109 73,392

Governance Costs

Independent Examination
fees		 1,080 960
- -
Total 1,080 600

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NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2022

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
£
- -
- -
- -
ent employees in This year
Last year
Number
Number
Fundraising - -
Charitable
Activities		 -
-
Governance -
-
Other
-
-

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

Note 6 Tangible fixed assets

Plant and
machinery		 Plant and
machinery		 Plant and
machinery		 Computer
Equipment		 Computer
Equipment		 Totals
£ £ £
COST
At 1stJanuary 2022 - - -
Additions 18,524 1,863 20,386
At 31stDecember 2022 18,524 1,863 20,386
DEPRECIATION
At 1stJanuary 2022 - - -
Chargeforthe year 1,852 - 1,852
At 31stDecember 2022 1,852 - 1,852
NET BOOK VALUE
At 31stDecember 2022 16,671 1,863 18,534
At 31stDecember 2021 - - -

Page 21

for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

Note 7 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
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
£
- - - -
- - - -
- - - -
- - - -
- -
-
-

Note 8 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 8.1 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
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
£
- - - -
- - - -
- - - -
- - - -
900
900		 - -
900 900 -
-

8.2 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 22

LlephanLs/ Afric<1 Con5ervaiionthrough reseaichand ed￿atIon NOTES TO THE FINANCIAL STATEMENTS- CONTINUED forthe year ended 310ecember 2022 Section C cont Notes to the accounts 9.2 Movements of major funds Please give details of the movements of the major funds summarised in the restrlcted and endowment columns of the Statement of Financial Activities. Fund balances brought forward Fund balances arried forward Gains and losses Incoming resources Outgoing resources Transfers Fund names land Zoolo ical Societ 37.187 11,000 26,187 Jacksonville Zoo 27.942 6,478 21.464 Global Givin County of Milwaukee Zoo 11.193 3,831 1,381 1,375 Elephant Crisis Fund Rhode Island Zoological Open Gale Kenilworlh School 39,359 29.737 840 840 3,500 1,500 Total Funds 122.902 56,052 66,850 9.3 Transfers between funds Please give details of any transfers between funds. From Fund {Name) To Fund (Name) Reason Amount Page 24

Elephant%fv Africd Con3eivatSon through rttearch and education NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year ended 31 December 2022 Note 10 Transactions with related parties If the charlty has any transactions with relatedparties (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 (cont Notes to the accounts 10.1 Remuneration and benefits Please give the amount of. and legal authorlty for, any remuneration or other benefrts paid to a trustee or other related parties by the charity or any institution or company connected with IL Amounts paid or benefit value Legal authority leg order, governing document) Nam8 of trustee or connected party This year Last year None None None None 10.2 Loans Please glve details of and amounts owing to or trom the charity's trustees or other related parties by the charity at the year end. Amount owing This year Last year Name of trustee or connected party Legal authority Due to trustees and related parties Duè from trustees and related parties Please give details of any transactlon undertaken by (or on behalf ofj the charity in which a trustee or relatedparty has a material Interest. Page 25

Llephants/ Africcl Con5ervatlon through reseaich and educatSon NOTES TO THE FINANCIAL STATEMENTS- CONTINUED forthè year ended 31 December 2022 Last year Name of the trustee or related art Relationship to chari Description of the transaction This year Note 11 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, lease add a se arate sheet. Page 26