# **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. Page 1 ## **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: - 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 Page 2 ## **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. Page 3 ## **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. Page 4 ## **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. Page 5 ## **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** - **Sales, A.** (2022). _Dancing for Elephants_ . Masters Thesis. Universidade de Aveiro, Portugal - **Beeching, J.** (2022). _Investigating the Spatial Use of the Makgadikgadi Pans National Park by_ Loxodonta Africana. Masters Thesis. University of Roehampton, United Kingdom - **Victoria O’Sullivan** . (2022). _Elephant (_ Loxodonta Africana _) population dynamics change following recolonisation of an area_ . Masters Thesis. University of Roehampton, United Kingdom. - **John-David, K** . (2022). _Understanding the use of ‘Elephant Highways’ in Makgadikgadi Pans National Park: Analysis of activity patterns and the effect of the lunar cycle on movements of male social groups and breeding herds of the African Savannah Elephant (_ Loxodonta Africana _)._ Masters Thesis. University of Bristol, United Kingdom Page 6 ## **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. - **Evans, K.E** . _Cocktails for Conservation._ Memphis Zoo Fundraiser. In person - **Evans, K.E** . _Conservation Conversation_ . American Association of Zookeepers. Online live lecture.. - **Sehularo, W** was invited by the Knyphausen Stiftung (Junior Rangers) & StartUp4Kids Foundation to act as a panellist for their _Biodiversity on the Edge._ In person - **Evans, K** . _The Realities of Human-Wildlife Conflict. Is Coexistence a Reality_ ? Summer Biodiversity School University of Gothenburg, Sweden. 26[th] July 2022. In person. Page 7 ## **REPORT OF THE TRUSTEES for the year end 31 December 2022** - **Evans, K.E.** Soap Box Scientist; _Women in Science_ . Gothenburg, Sweden In person. - **Evans, K.E & Sehularo, W.** _Discover the real lives of male elephants_ . Internationella Vetenskapsfestivalen, Gothenburg, Sweden. In person/ Online live lecture.. - **Evans, K.E.** _Male elephants, the Makgadikgadi Pans National Park and working towards coexistence. Kenyan_ Wildlife Training Institute: Online live presentation - **Evans, K.E.** _The Push-Me Pull- You of Botswana’s Elephants, what is driving range expansion_ . Gothenburg - Global Biodiversity Centre, Sweden. In person. - **Evans, K.E.** _Beyond Academia as a Conservationist_ . University of Lincoln, United Kingdom. Online live presentation - **Evans, K.E.** _Funding Conservation. University of Lincoln_ , United Kingdom. Online presentation - **Sehularo, W.** _Applied research and community participation in conservation_ . University of Lincoln, United - Kingdom. Online live lecture. Online live lecture. - **Evans, K.E.** _In the Footsteps of elephants_ . University of Swansea Alumni Lecture Series in honour of International Women’s Day . Online live lecture - **Evans, K.E.** _Beyond Academia as a Conservationist_ . University of Bristol, United Kingdom. Online live lecture ## **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._ Page 8 ## **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** - Continue to follow the movement of the collared elephants and sample the vegetation, soil and water in their range. - Continue to monitor the impact of the fence on elephant movement and human-elephant conflict - We will launch a Corporate Campaign, to continue to diversify our income streams, which we have worked on this year. - Welcome and accommodate more student, interns and visitors at our camp on the banks of the Boteti - Host a Careers Fair at Motopi Junior Secondary School - Expand our Community Coexistence Project to the community of Rakops. - 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. - Supervise and support students through their undergraduate and post graduate degrees. ## **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. Page 9 ## **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. - a) Staff changes has meant that our online budget, including income and potential income, which the trustees have access to, have not been updated as regularly as the planned monthly updates. Moving forward we will get back to the monthly updates. - b) We have monthly metrics we measure ourselves against to highlight any areas we need to focus on and address. - c) 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 and in 2022 we recruited an international Project Manager to fill this role, who joined the team in August after permits were secured. - d) Satellite internet in camp as well as good mobile phone connections enables our Director to have weekly meetings with senior staff in the field and be accessible to all staff members. - e) We carryout 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. ## **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**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| Page 19 ## **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| Page 20 **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