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2023-12-31-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 2023

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 2023

Page
Report of the Trustees 1 to 17
Independent Examiner's Report 18
Statement of Financial Activities 19 to 20
Balance Sheet 21 to 22
Notes to the Financial Statements 23 to 32

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 2023. 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 savanna elephants ( Loxodonta africana ).

Photo 1 : Male elephants greeting

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 schools and interested parties worldwide.

Significant activities

Research

The aim is to increase our knowledge of the social and ecological requirements of male African savanna 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 determining 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:

Education Botswana

There are four main aims:

  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 problem-solvers of tomorrow

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

Photo 2 : Environmental Club members participating in an Elephants for Africa led monthly activity

Our school’s education program runs through partnerships with the environmental education clubs in the primary schools in our region. The program seeks to improve the long-term survival of elephants and the sustainability of rural communities by creating the problem solvers and innovators of the future, increasing capacity for local youth, and leading to increased employment in the wildlife sector and knowledge about the importance of the environment and biodiversity.

We offer hands-on learning experiences through monthly activities and opportunities to meet local role models to broaden children’s horizons for new opportunities and future careers.

We also welcome and encourage students at Botswana universities to intern or study with us.

Linked to our outreach work with local communities, we offer educational opportunities for community members, such as visits to the National Park.

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 social media channels, newsletters, websites, magazine and news articles, and radio and TV interviews.

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

https://www.facebook.com/elephantsforafrica/ https://x.com/E4Africa https://www.instagram.com/elephantsforafrica/

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 addressed this through our education programme.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Working towards human-wildlife coexistence, our efforts are focused on the Boteti River region of the Makgadikgadi Pans National Park and surrounding areas (Figure 1). We conduct research to conserve the African savanna elephant by understanding the ecological and social requirements of male elephants and putting these into the context of human-wildlife conflict. We aim to understand the daily needs of elephants and humans and seek local solutions for local problems.

Figure 1: Figure 1: Elephants for Africa’s focus area, the Makgadikgadi Pans National Park and surrounding area, Botswana. Map by Emily Bennett

Research - Long-term monitoring

This element of our work has continued but with decreased time allocated as we focus on the sampling for our study on the mineral drivers of elephant moment. However, we continue to believe that in a species as long-lived as the African savanna elephant, long-term monitoring gives us insight into some of the less apparent needs and/or behaviours, such as the social lives of male elephants. Since 2002, when our Founder began her pioneering research on male elephants in Botswana, our focus has consistently centred on these majestic animals. By leveraging our extensive long-term data sets, collaborating with universities, and hosting students, we aim to deepen our understanding of the social dynamics of male elephants. Our work continues to challenge outdated assumptions that male elephants are solitary creatures, revealing instead that they seek companionship, form meaningful friendships, and play vital roles in male elephant society as they age.

Photo 3: Young male elephants sparring

The conservation of biodiversity, including iconic species like the African savanna elephant, which serve as ambassadors for ecosystems and habitats, must also address their social needs. Conservation policies can no longer focus solely on population numbers to secure a future for African elephants in the wild. A holistic approach that includes understanding and supporting their social structures is essential for their long-term survival.

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

Camera Trap Data

Given the limited infrastructure in the park and resources, we are utilising camera traps to gather data on the influx of females into the region, the impact on elephant utilisation of the park by the re-erection of the wildlife fence along the western boundary and group size and age. We use the SnapShotSafari system on the citizen science platform on Zooniverse. Long-term, we are hoping that we will be able to ID elephants through this system and expand our mark-recapture database. We have partnered with ElephantID to use citizen science and ID to help with the massive job of identifying the elephants in our system.

Alongside elephants, we capture many of the other species that utilise this system, and we can report to the management about the diversity of herbivores. Whilst our focus remains on elephant usage of elephant highways on the western boundary of the MPNP and the impact of the re-erection of the fence, the camera traps have also documented the presence of many other species that use the elephant highways.

Photo 4-6: Camera trap images of from, L-R, aardvark ( Orycteropus afer ), wild dog ( Lycaon pictus ), and honey badger ( Mellivora capensis )

Some of the rarer species that the camera traps captured include aardvark (Orycteropus afer) , wild dog (Lycaon pictus) , and honey badger ( Mellivora capensis ) (Photos 4-6), giving us insight into some of the more elusive species that inhabit the MPNP and their usage of elephant highways.

Analyses of camera trap data from June 2014 until April 2017 by Relfson (2023) investigated the interaction between predators and herbivores and the influence of elephants on these interactions along eight elephant highways leading to the Boteti River. Only mammal species that were observed >100 times in the data set were included, which were the African savanna elephant ( Loxodonta africana) , impala ( Aepyceros melampus) , kudu ( Tragelaphus strepsiceros) , southern giraffe ( Giraffa giraffa) . The predators spotted where lion ( Panthera leo ), cheetah ( Acinonyx jubatus ), leopard ( Panthera pardus ), wild painted dog ( Lycaon pictus ), spotted hyaena ( Crocuta crocuta ) and brown hyaena ( Hyaena brunnea ) and since Burchell’s zebras ( Equus quagga burchellii ) and blue wildebeests ( Connochaetes taurinus ) are migratory species, they only reside in the MPNP periodically during the year. In terms of predator-prey interactions we found that the presence of giraffes and impala were never spotted when a predator had been observed on the highway in the previous or same 60-minute time interval, whilst there was just one occurrence for Kudu, showing a significant impact of predators on their utilisation of the highways and their avoidance behaviour for further details see the Student Research section for more details. In this section you will also learn about how camera traps were utilised to investigate the potential use of olfactory clues to direct elephant movement by student Vera Ruijs.

Elephant use of community lands

Whilst a fence continues to be erected along the western boundary of the Makgadikgadi Pans National Park, there are many elephants, and other wildlife, already utilising the community lands in this region and whilst there is discussion to move them into the national park to date no action has been taken. WE intensely monitored the crop raiding in 2020-2022, using this knowledge we are now focusing our efforts on the mitigation as well as applying our knowledge from the collar data.

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

With this project, we investigate whether the male elephants of the Makgadikgadi Pans National Park show significantly lower levels of trace minerals compared to zoo animals and wild elephants sampled elsewhere and that the availability of specific minerals in and around the park influences their movements to and through the national park and surrounding community lands.

Our objectives are:

We are utilising satellite tracking collars to help us answer these key questions. The ten adult male elephants collared in August 2022 are giving us great insight into the movement, habitat usage, and seasonal migration data. During the rainy season, their range increases significantly with elephants leaving the MPNP and Nxai Pan National Park complex; one elephant utilises Hwange National Park in Zimbabwe as part of his home range. As the region got dryer, all the collared bulls returned to the Boteti region (Figure 2).

Figure 2: As rains became more infrequent, collared male elephants returned to the Makgadikgadi Pans National Park and Nxai Pan National Park complex.

Student research

This year, we welcomed PhD student Isabelle Endacott from the University of Liverpool, United Kingdom and Masters’ students Vera Ruijs and Rebecka Relfsson from the University of Gothenburg, Sweden.

Isabelle’s work looks at how the composition of wildlife and livestock species in a community affects parasite transmission dynamics and if wildlife species richness in a community affects parasite prevalence in livestock. She is also investigating whether community ecology relates to parasite prevalence and diversity in Botswana and if certain wildlife species influence parasite transmission (to livestock) more than others in a mixed system.

Vera’s study investigated the potential of using olfactory cues in elephant pathway soil to re-direct elephant pathways away from crops and human settlements. To manipulate elephant movement, treatment of soil with olfactory cues was placed on the side that was initially less used in pathway branching events, aiming at stimulating the usage of these less-used sides. The 1500 elephant sightings, captured by camera traps on pathways towards the Boteti River in the Makgadikgadi Pans National Park, gave data for elephant pathway usage in the study. There was considerable variation in pathway usage by individual elephants and groups and usage during the day and night. A logistic regression in time series analyses revealed no significant immediate or sustained effect of the treatments on pathway usage. This could be due to the pre-existing olfactory cues on established pathways overshadowing the treatments, or elephants have a better understanding of the park than previously assumed.

Additionally, the elephants may have smelled the Boteti River water nearby, reducing their attention to the pathway treatments. Furthermore, the study found that elephants have an even greater preference for the initially more used pathways during darkness. This suggests that the elephants depend more on olfactory cues during the night.

We look forward to building on Vera’s work, which has highlighted the need to better understand the factors influencing elephants’ movement patterns on the macro and micro scale.

Rebecka utilised four years of data from our camera traps studies to investigate elephants’ effects on other animal species and focused on how elephant presence on so-called elephant highways affects the presence of other herbivore species and predator species. Additionally, it examined if other herbivores use the elephants’ presence as predation avoidance. The herbivore species included in the study were giraffe ( Giraffa camelopardalis ), greater kudu ( Tragelaphus strepsiceros ), and impala ( Aepyceros melampus ). The predators were investigated as a group (consisting of the five largest African predator species). Lions ( Panthera leo ) were also examined, separately from the other predators. Logistic regression models testing the presence of each of the herbivore species on the elephant highways against the presence of elephants and predators showed that elephants affected the presence of giraffes positively.

In contrast, the presence of kudu and impala were unaffected. The presence of predators was almost exclusively non-significant, although almost none of the herbivore species were caught on the camera traps close in time to a predator. Logistic regression models testing predator presence against elephant presence showed no significant effect of elephant presence on predator presence. The study indicates that larger herbivores such as giraffes tend to be drawn to elephants, but further studies should be done to investigate better the elephants’ effect on the smaller herbivores and the predators.

Geke Woudsta finished up her Masters thesis at the Norwegian University of Life Sciences having conducted fieldwork with us in July-November 2022. Her work investigated the differences in feeding behaviour and species selection due to the difference in body size in male African savannah elephants. The main objective was to explore how body size influences the foraging strategy between male elephants. Differences in feeding behaviour, selection of woody plant species and feeding patch choices of male African savannah elephants, according to sex and physical condition, were examined during the dry season in Makgadikgadi Pans National Park in Botswana. Behavioural observations of feeding bouts were used to investigate the duration of the feeding bout, number of mouthfuls, the part of plant species eaten, foraging intensity index, feeding height and plant height. Vegetation sampling used both a feeding plot and a control plot to determine the woody species selection and the feeding patch choice. The youngest elephants (10-20 years) exhibited more selective feeding behaviour than older elephants (21-25 and 26+ years), as indicated by the lower foraging intensity index score, selection of smaller branches, browsing for a shorter amount of time, a lower number of mouthfuls, and a higher bite rate. The oldest males (26+ years) had the least diverse diet of woody plant species, with a small number of species dominating the diet, whereas the elephants 21-25 years of age had the widest range in their diet in term of woody plant species and a positive selection for Philenoptera violacea and Dichrostachys cinerea . The oldest elephants (26+ years) selected patches that offered the highest density of edible species. In contrast, the younger elephants (10-20 and 21-25 years) focused on patches with the most significant number of preferred species and with a high richness of woody species present. These results suggest that body size is a vital factor in understanding dietary differences within male African savannah elephants in terms of feeding behaviour, selection of woody plant species as well as feeding patch choices. This is consistent with the foraging hypothesis, which states that a larger body size enables the consumption and digestion of higher quantities of low-quality forage while still obtaining sufficient nutritional benefits to match their energy demands.

In addition, using our initial satellite collar data, Jip Vader used historical data for her honours thesis to investigate the movement ecology of 10 adult male African savannah elephants and their habitat use in both protected and unprotected lands. She looked at daily patterns, hourly variations, monthly trends, temperature influences, individual preferences, feeding and resting patterns, ecological insights and the influence of musth. She found significant variation in the size of core home ranges and broader habitat utilisation across individual elephants. Highlighting the necessity for adaptable conservation strategies that consider the unique characteristics of each elephant's mobility patterns. The difference seen between the composition of available land and the actual use of habitats shows their selectivity of preferred habitat types. 584 This choice was consistent across the 10 males with specific habitat types, with selectivity for scrublands in protected areas and roads outside of protected areas whilst avoiding crops and open ground.

Research publications 2023

Education

Monthly activities were delivered at our three partner primary schools Environmental Education Clubs. This year we had 70 students registered for at Khumaga Primary School, 19 students from Moreomaoto Primary School, and 38 students from Mogolokwane Primary School in Phuduhudu Village.

On the 8th of June, in partnership with Motopi Junior Secondary School, we hosted a conservation career fair to expose students to diverse and sustainable career opportunities (Photos 4-). EfA, alongside other NGOs like Wild Entrust Botswana and SAVE Wildlife Botswana, had booths to hold exhibits and discussions with the students. The career fair was organised by the school for the Form Three students who will be writing their Junior Certificate Examinations later this year. Over 100 students were in attendance as they rotated through each booth in groups (Photos 7-8).

Photo 7-8: Careers Fair at Motopi Junior Secondary School

Unfortunately, as in 2022 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 2024 will see the return of this vital 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 Jacksonville Zoo and Gardens.

Talks and Presentations

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. We are often invited to lecture students both in the field in Botswana, where visiting students from the University of Florida had the opportunity to learn about our work, alongside the trails and challenges of human-elephant conflict. Our Founder and CEO, Dr Kate Evans often engages with students through SkypeAScientist and this is the second year she has volunteered on this platform and reached pupils in the USA, Romania and the UK.

Meetings

In addition, we have participated in and contributed to many vital meetings

Media

Outreach – Community Coexistence Project (CCP)

We continue to focus on training and enabling communities to protect their crops and remain safe around elephants. This year we built another cluster fence in the village of Rakops (Photo 9), expanding our work and reach to another village and taking the number of farmers filed protected to 219 farmers’ fields covering and thus protecting 2440.25 Hectares (Figure 3). Here, we employed two community officers, Miss Catherine Bosele and Mr Letshabo Ramakhubu; both works part-time and are being trained to work much more independently of our core team based in Khumaga and setting the standard for us to be able to extend our reach further as required and as permits and funding allow.

Photo 9 : EfA Community Outreach and Education Coordinator, Mr Walona Sehularo, demonstrates connecting offset brackets to an electric fence.

Figure 3: Google Earth map showing the location of the cluster fences (coloured stars), that we have funded and installed in the Boteti River region.

In addition, having received requests for assistance from four groups of farmers in the village of Motopi for a cluster fence, progress has been made towards selecting the location of a cluster fence, which we will assist with funding and building a solar-electric fence to protect its perimeter. The cluster will incorporate 20 farmers’ fields, which have been heavily impacted by foraging elephants. While scouting the area and marketing the cluster farm's potential perimeter, elephant tracks and dung were frequently observed.

Through communications with community members, we understand that the people of Motopi are hopeful that this project will prove beneficial to their aims of returning to subsistence farming. We plan to construct the fence in 2024 and are working to secure additional funding to assist the other cluster farms that have come forward seeking assistance.

We have faced some challenges this year with the farmers in Moreoamato not maintaining their fence. These failures to do so resulted in the current flow being affected, and thus, the fence was not electrified, making it much easier for the elephants to access the fields. We are disappointed with the farmers' lack of effort and commitment and are investigating why initial enthusiasm and dedication has faded. Sadly, one of our cluster farms had two solar batteries, a charge controller, and an energiser stolen. These are essential for maintaining the security infrastructure protecting crops from elephants. The loss of this equipment has dealt a significant blow to the progress we've made towards coexistence, and the farmers are understandably devastated after much effort and time was put into the fences’ planning, installation, and maintenance. Once our team was notified, EfA immediately reported the theft to the local authorities and provided the serial numbers of the equipment. To date the equipment has not been recovered.

We have been working hard to get permission from the North-West District Council (NWDC) to start the construction of a fence to protect a key water resource and farmers’ fields in the village of Phuduhudu. The perimeter of the fence will span 6.66 kilometres, enclosing an area of 2.26 square kilometres or 226 hectares. Unfortunately, we have yet to receive a reply and thus, construction has been delayed. The aim is to electrify around a communal watering hole built by the NWDC that is intended for livestock but has however been utilised by elephants. As it is an area of high probability of human-elephant interactions, we hope to be able to help the community protect it and to live alongside elephants as much as possible (Photo 10).

Photo 10: Some of the farmers dependent on the Phuduhudu Communal Watering Hole have requested help from Elephants for Africa to fence with an electric fence to inhibit elephants from destroying this important infrastructure.

In conjunction with the cluster programme, it is important that the farmers utilise other mitigation tools and so we continue to:

With the cost of importing chilli from Zimbabwe and the closure of the Department of Wildlife and National Parks chilli plot in Khumaga, we had already invested in creating a local supply of chilli, the need for this was increased when the ban on the importation of capsicum came into effect in January 2022. To

support the farmers in doing this, we have built 22 chilli plots and are sourcing chilli from commercial farmers in Botswana.

Motopi Tree Nursery Project

With the recent loss of riverine forest due to the reconstruction of the wildlife fence on the western boundary of the Makgadikgadi Pans National Park, we have been trying to create a local tree nursery to replace the loss of this valuable resource. Initially, we identified Khumaga to be the best location; however, due to the inability to get a reliable water source, we have changed our focus to the village of Motopi, where the community is keen to support this initiative and approval has been given by the Motopi Village Development Committee to proceed with the tree nursery project..

This work was funded by the Elephant Crisis Fund. The Jacksonville Zoo and Gardens and Natural Selections Conservation Trust, alongside many of our private donors.

FINANCIAL REVIEW

Financial Position

The charity held reserves of £46, 3456 as of 31[st] December of 2023 (£86.737 as of 31[st] of December 2022), of which £35, 498 is restricted (£66,850 as of 31st December 2022).

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.

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. Our CEO has reduced her working hours in order to supplement her personal income, which has impacted our fundraising efforts. In response, we are exploring alternative fundraising strategies and considering the employment of an administrator to alleviate the administrative workload This should allow the CEO to dedicate her available hours more effectively to donor stewardship, fundraising and research. The trustees would like to thank all who generously support our work. A huge thanks to all our staff and volunteers in Botswana and the UK who continue supporting and contributing 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 dedication of many volunteers who offer their time and expertise. This year, we have been grateful to those supporters who have given their time to clear our ID dataset, continue to develop our online presence and technical support. Without our volunteers, we simply could not have achieved all that we have done. They are vital to the running of the CIO. We ensure that each volunteer feels valued by taking the time to regularly thank them in person, when possible, or via personal emails and letters.

ElephantsfvAfrica Cons￿¥011¢nIhr0Ugh rest¥chandqducatlon REPORT OF THE TRUSTEES for the yoar end 31 Decembar 2023 REFERENCE AND ADMINISTRATIVE DETALS Registèrèd Company number CE14721 (England ané W418s1 Roglstered Charlty number 1179318 Prlnclpal address Tlthe Bam Ridge Lane, Hook Hampshlre RG27 gAS Unllod Klngdom Trustees J Graham B Courtenay D Matthias M Henley Ind•p0ndent examinor LDP Luckmans 1110 Elllolt Court Covenlry Business Park Herald Avenue Coventry CV5 6UB Approved by order of the board of Iruslees on 30th OGtober 2024 and slgned on 118 behaw by,. id Matthias Trustee Page 17

I,'lephcintsfv Africcl Conservailon throu9hve5earchand education INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELEPHANTS FOR AFRICA Independent examinerfs report to the trustees ol Elephants for Afrlca I'the Company,) I report lo the charity trustees on my examination of the accounts of the Elephants for Africa (the Trustl for the year ended 31 December 2023. Responsibilitifr$ and ba$i$ of report As the charity's trustees of the Company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be altdiled under Part 16 of the 2006 Act and are eligible ft)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 I'the 2011 Acl'}. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examlner'6 Statement I have completed my examinslion. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in ￿spect of the Company as required by section 386 of the 2006 A¢t, or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the a¢¢ounts give a true and fair view which is not a matter considered as part of an independent ex2minalion,' or the accounts have not been prepared in accordan￿ with the methods and principles of the Statement of Recommended Practice for accounting and reporting by ¢h2rities (applicable lo 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 ￿ached. M D Spafford LDP Luckmans 1110 Ellioll Court Coventry Business Park Herald Avenue Coventry Wesl Midlands CV5 6UB Date.. 31st Ootober 2024 Page 18

Elephants/-Africa conserva￿On through research and educatlon Charity Name.. Elephants for Africa Charity No lif any) Annual accounts for the eriod 1179318 CC17a Period start d8te Period end date 0110112023 3111212023 Section A Statement of financial activities Details of own analysls Restricted income fund$ Recommended categorles by actlvlty Unrestricted funds Endowment Total thls Total la$t funds year year Incomlng resources from generated funds (Note 3 F01 F02 F03 F04 F05 Donations & legacies Voluntary Sncome A¢twitie$ for generating funds S01 27,488 172638 S02 S03 Investment income S04 366 366 Incomlng resources from charitsble activltS?$ other incoming resource3 S05 821 821 114 S06 Total incoming resources Costs of Generating Funds (Notes 4-5) Costs of generatin9 volunlary income 40,667 27.488 68,155 172 752 S07 140 4,598 S08 FundrsislThJ trading c05t$ S09 S8P8rate materlal ilern of expense Charitablè actlvltie8 S10 43,934 102,635 90,110 Governance costs $12 Other resources expended S13 Total resources expended Net Incomlng/(outgoing) resources before transfers s14 49,707 58,840 108,547 94,655 31,352 Gross transfers be￿een funds Net incomlng/(outgoing)rosources before othgr recognised gains l{losses) s16 S15 9,040 Page 19

other recognised gainsl(losses) Gains and losses on revaluation of fixed assets for the charity's own use S17 Pensions S18 Net movenFent In funds s19 9,040 40,392 78,097 Total funds brought fotward Total funds carried forward s21 S20 19,887 10,847 46,345 86,737 The notes form part of these financial statements Page 20

Section B Balance sheet Restricted ineome funds Total thls year Unrgstricted funds Endowment funds Total last year Fixed assets FOI F02 F03 F04 F05 Tanglble assets Investments B03 Total fixed assets Current assets Stock and work in progress Debtors (Note 61 Other Debtors Cash at bank and in hand Total current assets B04 14,711 18.534 BOS 1,450 1,450 BOB B07 BO8 8,504 23,913 32,417 33,867 B09 69,104 Creditors: amounts falling due within one year {Note 7) Blo 900 Net current assets/(liabilities) B11 7,721 68,204 Total assets less current liabllltles B12 10,847 35,498 46,345 86,737 Creditors: amounts falling due after one year (Note 7} Provisions for liabilltles and harges B13 B14 Net assets Funds of the Charity Unrestricted funds Surplusl {Defi¢it) Restrlcted income funds (Note 8) Opening Balance Equity (Note 81 B15 35,498 46,345 86,737 B16 10,847 19,887 Bf7 B18 819 Total funds B20 10,847 35.498 46,345 86,737 Page 21

ElephantS/>Africa ConservatlonthioughTeseaichand educatlon NOTES TO THE FlhlANCIAL STATEMENTS - CONTINUED for thè year ended 31 Dac8mber 2023 The financlal statements wérÈ approved by the 8oard of Tmstees and aulhorlsed lor Issue on 30th October 2024 and were signed on Its behall by.. D Mallhias - T￿Slee Th8 notes fonr part of the88 Ilnanclal slalements Page 22

Elcphants/-Africi ConsÈrvatlon through reseaich and education NOTES TO THE FINANCIAL STATEMENTS - CONTINUED forthg yèar ended 31 December 2023 LIABILITY OF MEMBERS The Charity is a company limited by guarantee. It does not have share c8pitsI and the liability of each member is limited lo the guarantee given by that member which shall not exceed £1. ACCOUNTING POLICIES Basis of preparing the flnanclal statements The financial slalemenls of the charilable company, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191., 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. Al the lime of approving the aGGounls, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. The Iruslees therefore continue lo adopt the going concern basis ofaccounling in preparing the financial slalements. In m2king this assessment, the trustees are required lo consider a period of at least 12 months from the date of appioval of the financial statements. Financial reportlng standard 102- reduced dis¢losure exemptlons The charitable company has18ken advantage ofthe following disclosLtre exemptions in preparing these financial statements, as pemiilled 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 enlillement lo the funds. il is probable that the income will be received, and the amount can be measured reliably. Investment income and other income are included when receivable. Expendlture Resources expended are included in the Slalemenl 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 compTise$ those costs incurred by the charity in the dellvery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly lo such activities and those costs of an indirect nature ne¢essary lo support them. Expenditure which is direcuy attributable to specific activities has been included in these cost categories. Where costs are atlribulable to more than one activity they have been apports'oned across the cost categories on a basis consistent with the use of these resources. Governance costs include those costs associated with meeting the constilulional and slalutory requirements of the charity and include the audit fees and costs linked to the strategic management of the company. Page 23

Elephants/ Africcl Con5erv3tlon through research and educarlo NOTES TO THE FINANCIAL STATEMENTS - CONTINUED forthe year ended 31 December 2023 Tangible flxed assets Depreciation is provided at the following annual rates in order to WTlte off each asset over ils ests'maled useful life. Plant and machinery - Computer equipment- 20Vo on cost 33% on cost Stocks Stocks are valued at the lower of cost and nel realisable value, after making due allowan¢e for obsolete and slow moving items. Taxatlon The charity is exempl from tsx on ils charitable aclivilies. Fund accountlng UnrestriGted funds can be used in accordance with the ¢harilable objectives at the disGretion of the trustees. Reslrlcted funds can only be used for pa￿'cUlar reslricled 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 lo the financial slalemenls. Pension cost$ and other post-retlrement benofits The charitable company pension scheme was curtailed in 2020 to curtail costs, due to the pandemic it is yel to be reinstated. Contributions in respect of earnings paid by the charity lo defined pension contribution schemes are charged lo the Statement of Financial ACtiV￿tieS in the year in which they are payable lo Ihe schemes. TRUSTEES. REMUNERATION AND BENEFITS Thero were no trustees, remuneration or other benefits for the year ended 31 December 2023. Trustee8' expenses There were no trustees, expenses paid for the year ended 31 December 2023. Page 24

Elephants/-Africa Conservatlon Ihvough researchand education NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year ended 31 December 2023 Section C cont Notes to the accounts Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts. Last year This year Anal Oonations and gifts sis Volunlary inGome 172,638 Total 172 638 Investment incomè Total Incoming resources from charitsble actlvities Sales of Merchandise 821 114 Total 821 114 Page 25

ElephanLsfv Africa Con5ervaiionthTough research ènd educaibn NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year ended 31 December 2023 Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts. This year Last year Anal sis Incurred seeking donations Costs of generatlng voluntary income Total 3,465 Fundraising trading costs Total Separate material item of expense Total Charitable a¢tivities Cost of Merchandise & other consumables Donations to Botswana Travel Consultant & contractor Com uter & IT costs Posta Insurance Utilities & consumables Bank char es Tele hone & internet airs & renewals Research & data collection Le al & Professional De reciation Total 953 581 54263 1 177 40 087 475 96 424 1.057 327 662 118 30,447 j 1,186 96 424 21 233 579 241 4,483 102 635 1,852 Governance Costs Independent Examination fees Total Page 26

Elephant,sfvAfriccl Conservation through research andeducation NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year ended 31 December 2023 Note 5 Paid employees Please complete this note if the charity has any employees. 5.1 staff Costs This year Last year Gross wages, salaries and benefits in kind Employerfs National Insurance costs Penslon costs Total staff costs 5.2 Average numbor of full-time equivalent employees in the year The parts of the charity In whlch the employees work This year Number Last year Number Fundralsin Charitablo 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 Planl and machine Computer ui ment Totals COST At 1st Janua Additions At 31st December 2023 2023 18,524 188 1,863 472 660 DEPRECIATION At 1st Janua 2023 Char e for the ear At 31$t December 2023 1,852 4,483 3,705 778 NET BOOK VALUE At 31st December 2023 At 31st December 2022 Page 27

ElephanLs/-Africcl Conservation through rèsearch andeducaiion NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year onded 31 December 2023 Note 7 Debtors and prepayments Please complete this note rfthe charity has an debtors or re ayments. Amounls falling due within one year This year Last year Analysis of debtors Amounts falllng due after more than one ear This year Last year Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total Note 8 Creditors and accruals Please complete this note if the charlty has any creditors or accruals. 8.1 Analysis of creditors Amounts falllng due within one year This year Last year Amounts falling due after more than one ear This year Last year Loans and overdrafts Trade creditors Amounls due to subsidiary and associated undertskings Other creditors Accruals and deferred income 900 900 Total 8.2 Security over assets If any loan, overdraft or other creditor holds a charge or other security over any assets of the charityplease provide details. Page 28

Elephants/-Africa Conservation through research and educario NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year gnded 31 December 2023 Note 9 Endowment and restrlcted income funds Please complete thls section if the charity has any endowment or restricted Income funds. 9.1 Funds hold Please give a brief description of any of the following type of funds held by the ¢harlty: permanent endowment funds (PEI. expendable endowment funds IEE); and restricted Income funds, including speclal trusts, of thè charlty IR>. Fund Name Type PE, EE orR Purpose and Restrlctions Various donations to use for the following projects.. Camp improvements, Elephants Responses lo the relum of hunting, Botswana's future environmental stewards 2022-23, male elephants of Makgadikgadi and EfA Community Er owermenls Mitigating human-elephanl conflict around wildlife eorfidors to secure future habitat o lions for ele hants in Central Botswana Promotion of educational comics in South Africa Schools Field Offi￿ work in Botswana Global Giving Elephants Crisis Fund David Matthias Jacksonville Zoo Page 29

￿leph￿￿1-ArrlC{l Conservatlon ihYou9h re*arch andeducatlon NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2023 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 restricted and endowment columns of the Statement of Financial Activities. Fund balances brought forward Fund balances carried forward Gains and losses Incoming resources Outgolng resources Transfers Fund names Ma land Zoolo Mem his Zoo Jacksonville Zoo ical Societ 13,945 Global Givin County of Milwaukee Zoo 10,543 606 1,375 Elephant Crisis Fund Rhode Island Zoological David Matthias 621 9,001 840 840 3.000 3,000 Total Funds 27.488 9.3 Transfers between funds Please give details of any transfers between funds. From Fund {Name) To Fund (Namel Reason Amount Page 30

Elephant,s/-Africd Conservatlon ihrough research and education NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the year ended 31 Decgmbgr 2023 Note 10 Transactions with related parties If the charity 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 Remunevation and benefits Please givo the amount of, and legal authority for. any remuneration or other benefits paid to a trustee or other relatedparties by the charity or any Institutlon or company connected with it. Amounts pald or benefit value Legal authority leg order, governing document) Name of trustee or connècted party This year Last year None None None None 10.2 Loans Please give details of and amounts owlng to or from 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 authorlty Due to trustees and related parties Due 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 31

Elephants/-Afric(I Conservailon throvgh iesearch antleduc81io NOTES TO THE FINANCIAL STATEMENTS - CONTINUED forthe year ended 31 December 2023 Last year Name of tha trustee or related Rolatlonshlp to charlt 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 32