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2024-06-30-accounts

REGISTERED COMPANY h'UMBER: 119660396 {England and Wales) REGISTERED CHARITY NUMBER: 1180365 REPORT OF THE TRUSTELS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2D24 FOR WORKING FOR THE WILD LTD WETTONE MATTHEWS CHARTERED CERTIFIED ACCOUNTANTS Wenone Matthews Limited Chartered certifi￿ A¢coun¢ants Markei House 21 Lenten Street Alton GU34 IHG

WORKING FOR THE WILD LTD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14

WORKING FOR THE WILD LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

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 30 June 2024. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity aims to advance nature conservation through grass roots support for wildlife rangers and local communities working to protect and restore their local environment. We aim to ensure that wildlife rangers are supported with equipment and training to carry out their work safely and effectively and to support the families of those rangers killed or injured whilst in the line of duty. The charity focuses support on lesser supported areas and those of high conservation value.

The trustees have paid due regard to guidance issued by the Charity Commissionin deciding what activities the charity should undertake.

ACHIEVEMENT AND PERFORMANCE

During the year, the charity has seen an increase in the number of supporters and donors who have generously supported our work with wildlife rangers, helping to deliver urgently needed funds for training and equipment to rangers in the field.

A grant of £3,000 was made to provide security cameras to protect rangers working with rhinos in South Africa where rangers face ongoing threats from poaching organisations.

£1658 was paid to support the family of a fallen ranger from Upemba National Park, who was kiiled during an armed milita raid on a ranger post in January 2024.

Upemba is based in the south of the Democratic Republic of Congo and has the only herds of zebra and Savannah Elephant found in the country. It is a vast park, covering 4,530 square miles and their rangers face threats from armed militia as well as poachers across a challenging landscape. £3,500 was subsequently granted to provide annual life insurance and emergency evacuation cover for 100 frontline rangers working in Upemba. Sadly, this insurance paid out to support the family of a ranger, who was killed by militia during a further raid on a ranger outpost in June 2024.

£1000 was sent to buy boots for rangers working in Stara Planina, Serbia on a rewilding project, restoring one of the oldest mountain ecosystems in Europe.

£397 paid for transport of boots to the Simba Scouts, wildlife rangers working to protect and support the local lion population in the Chyulu Hills, Kenya.

£2800 went to Peru following a donation from Explorers Against Extinction to fund training workshops and fieldwork for rangers working with spectacled bears in Machu Picchu.

We made a grant of £10,000 to provide equipment for 260 rangers working with tigers in India, following our Big Give Christmas Appeal in December 2023. These rangers work in regions across India, such as Northwest Bengal, Kashmir, Kerala and Arunachal Pradesh. Equipment given to each depended on the need, but included torches, walkie talkies, tents, snake bite kits, sleeping bags and winter coats.

We sent £2978 to our partners in Sri Lanka to fund equipment for rangers working in Lahugala National Park. These rangers are the first responders for local human/elephant conflict, assisting farmers and protecting the crop foraging elephants. Their patrols, with a focus on nighttimepatrolling, are aimed at preventing poaching, illegal fishing and cattle herding. Our grant provided clothing, bushcraft and camping equipment, including night vision glasses, which have proved to be particularly useful in their work. So much so that the rangers are now able to patrol the beaches to protect and monitor nesting turtles.

The Trustees would like to express their gratitude to the charity's donors, supporters, partners, and volunteers, without whose generosity none of this vital work would be possible.

Page 1

WORKING FOR THE WILD LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

FINANCIAL REVIEW

Investment policy and objectives

Under the Memorandum and Articles of Association, the charity has the power to invest in any way the Trustees see fit. The Trustees, having regard to the liquidity requirements of the charity and the often emergency support that it provides to wildlife rangers, have kept available funds in instant access bank accounts.

Total income for the year of £48,417 (2023: £39,383) shows a 22% increase against 2023's income. This was due to growth in the online monthly support base and grants received. Gift Aid on the donations delivered some £3,818 (2023: £2,489) of further income for the year.

Expenditure for the year was principally focused on grants to support wildlife rangers, which amounted to £25,320 (2023: £25,462). Net income for 2024 shows a surplus of £7,586 (2023: £368), driven principally by the level of the grants made to rangers in the year. £440 deficit (2023: £240 surplus) was from the restricted fund and £8,026 (2023: £128) was delivered from the unrestricted fund.

Reserves policy

The trustees have reviewed the reserves policy and concluded that the fund should endeavour to maintain free reserves at a level of three months forecast operating costs. This is in order to give the charity the ability to respond to any emergency situations that may arise in the field and to provide a cushion against any sudden shortfall in fundraising income.

As at 30 June 2024 unrestricted general fund free reserves were £18,552. Due to the unpredictability and volatility of the donation income as the charity becomes established in the UK and Europe, together with the ongoing impact of Covid-19 on rangers worldwide and the development of the grant programme, the trustees are comfortable with holding reserves at this level at this date.

At the year end a total of £2,049 was held in restricted funds, and the trustees are satisfied that the charity's assets are available and adequate to fulfil the obligations of the charity in respect of each restricted fund.

FUTURE PLANS

Thin Green Line Foundation UK was established following in the footsteps of the founding organisation Thin Green Line (Australia) to support rangers worldwide in their vital conservation work, with a particular focus on indigenous rangers working in high risk regions and conflict zones. A few years on, the time has come for the UK organisation to evolve to reflect the changes we see around us and the different market place here in the UK. With this in mind the charity has changed its name to 'Working for the Wild'.

The organisation will continue to support rangers worldwide, liaising with TGL (Australia), but observing a need will focus particularly on volunteer and community rangers and expand to include support of local communities in the protection and restoration of their local environment. With this expanded remit we will continue to provide grass roots support which is responsive and impactful - listening and responding to local knowledge and partners on the ground. We also see our small size as a strength - allowing us to offer targeted support extremely promptly, whilst all the while keeping organisational costs to a minimum.Our new theory of change will encompass an even greater focus on working collaboratively, connecting both people and places. Joining the dots in conservation gives results greater than the sum of the parts. This relates to both landscape and organisational connectivity - joining forces, sharing information and knowledge to find constructive, effective solutions for both nature and people. Our projects will continue to focus on areas less supported by other NGOs and continue to move from single species focus to a more systems based approach and highlighting endangered flora as well as fauna.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is a company limited by guarantee, incorporated on 29 June 2015, governed by its Memorandum and Articles of Association. It is a registered charity with The Charity Commission for England and Wales.

Page 2

WORKING FOR THE WILD LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

As set out in the Articles of Association trustees are appointed by resolution of the trustees and hold office until they resign or are removed.

Organisational structure

The board of trustees administers the charity. The board meets three times a year. From time to time short-term working groups are also set up to consider specific ares, being disbanded once the objectives have been met. An executive officer is appointed by the board to manage the day-to-day operations of the charity. To facilitate effective operations, the executive officer has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance and programme activities.

Induction and training of new trustees

New trustees receive a welcome pack that includes the charity's annual report and accounts together with minutes of the previous three board meetings. In addition new trustees receive a copy of the Charity Commissionguidance booklet The Essential Trustee - What You Need To Know. The annual budget, latest management accounts, governing document, details of other trustees and dates of forthcoming meetings are also included.

Related parties

None of the trustees receive remuneration or other benefits from their work with the charity. Any connection between a trustee or executive of the charity with any supplier or beneficiary of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Trustees may be reimbursed for out of pocket expenses, for example when travelling to represent the charity. Trustees did not receive any other payments.

Risk management

The trustees have assessed the major risks that are faced by the charity and are satisfied that systems are in place to mitigate their potential impact.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09660396 (England and Wales)

Registered Charity number

1180365

Registered office

Market House 21 Lenten Street Alton GU34 1HG

Trustees

Lord A J Randall Ms M Kettunen Ms A F Varney G Fava (resigned 29/11/2024) I M Redmond OBE S Willmore (resigned 22/11/2024) Ms C Bradbrooke (appointed 21/9/2023)

Page 3

WORKING FOR THE WILD LTD REPORT OF THE TRUSTE FOR THE YEAR EIIDED 3• JU.YE 2•24 RLFEREYCE AND ANUNI￿RATIVE DFTAIIS IndtpeAdeftt Eiimlrter Wett0￿ Maiikn¢w3 Limikd Charternl Cenificd Acc￿￿￿1￿6 21 SiTeet Alioll 6U34 IHG Appmyed by os&rofth¢ bod oftrpJJ¢s km). 11$ behalf by: J Randa]l- Trnstet

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORKING FOR THE WILD LTD

Independent examiner's report to the trustees of Working for the Wild Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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 for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 to be reached.

Wendy Croucher

Wettone Matthews Limited Chartered Certified Accountants Market House 21 Lenten Street Alton GU34 1HG

13/03/2025 Date: .............................................

Page 5

WORKING FOR THE WILD LTD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
32,776
3,260
Other trading activities
2
2,075
10,283
Investment income
3
23
-
Total
34,874
13,543
EXPENDITURE ON
Raising funds
4
14,226
30
Charitable activities
Supporting park rangers
11,367
13,953
Other
1,255
-
Total
26,848
13,983
NET INCOME/(EXPENDITURE)
8,026
(440)
RECONCILIATION OF FUNDS
Total funds brought forward
10,526
2,489
TOTAL FUNDS CARRIED FORWARD
18,552
2,049
2024
Total
funds
£
36,036
12,358
23
48,417
14,256
25,320
1,255
40,831
7,586
13,015
20,601
2023
Total
funds
£
30,218
9,158
7
39,383
12,340
25,462
1,213
39,015
368
12,647
13,015

The notes form part of these financial statements

Page 6

WORKING FOR THE IIILD LTD BALAliCE SHEET 24 2023 Torol CVPRENT ASSETS Dth(J CAqh at 921 13.745 30916 32117 14.000 CIISDtTORS fallins due wiihioone ye4r {11386) V2,216) (1.031) 13.OJS NLT CURREbT ASSETS 2WI TOTAL As4ETS LESS CtTrJ RENT LIABILITIES 13.015 601 IA015 NET ASSETS 18JS2 UPIDS Unrntrirte41 [￿d$ R¢5tTittJ fimds JU52 1.•49 IOJ26 ij.ois TOTAL FUNDS Th• thub&l¢ ¢X•ry>JDy 15 plliile41 w exunpuon frwn ath"t ￿ Wioti 477 of theCorywiiesAu 2(11￿ for the yur ended JO Jw 2024. 30 Jurte 2024 lo xeoth¢¢wiih Sethion 476of tht CowiEa Ad 2crf)6. Th¢ trust¢es I￿￿wI¢d￿¢ iheiT re5p)nsI￿lIilLeS f (a) ellwrin8 th￿ the cbaritsbk wmpmy kws ￿mpL), with Seth￿ 386 387 of the Compani¢5 Aa 2N16 and (b) prepuiTh8 fitt0￿1￿ ststenNswhith gi￿ •nd flir viewofthestyte of atT•1￿ of th¢ d)witsbk L)m￿Y as at ik¢ end of each fin￿(181 yEaT Ind of its 5wplus or de￿11 fc¥ each fil￿bal yw in 8ccoth¢¢ the requ>Temellis orS￿l0￿S 394 and 395 w1￿h ￿￿15¢ComPlywIth the i•pit¢DKnts of th¢CO￿PanIC A 2(#)6 r¢latio$ to Frn¢i•l stst¢ments, so(•r o¥ ¥plhcable to the chwilabk¢ornpMy. TW fin1rKi￿ Aat¢m4xts have be¢n ptep¥ed in wilh the w5wns wlivbk w fharithbl¢ eompMi¢s 5ubiffl io the OmP•Aies t¢Bin The tID ' l #ame•ts w¢re wovtd by the BOAtd of aThl wJthoV15￿ for Issu¢ o . Th zo.ZS.. •ndMre 5i8nedofy itsbewfby. AJkn(W.TN5t

WORKING FOR THE WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1. 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.

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.

Expenditure

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

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation 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.

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
2024 2023
£ £
Fundraising events 12,358 9,158

continued...

Page 8

WORKING FOR THE WILD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

3. INVESTMENT INCOME

Deposit account interest
RAISING FUNDS
Raising donations and legacies
Freelance
IT & communication
Travel
Marketing
Support costs
2024
£
23
2024
£
8,640
790
56
4,388
382
14,256
2023
£
7
2023
£
6,735
803
113
4,355
334
12,340

4. RAISING FUNDS

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
15,358
14,860
Other trading activities
916
8,242
Investment income
7
-
Total
16,281
23,102
EXPENDITURE ON
Raising funds
12,340
-
Charitable activities
Supporting park rangers
2,600
22,862
Other
1,213
-
Total
16,153
22,862
NET INCOME
128
240
Total
funds
£
30,218
9,158
7
39,383
12,340
25,462
1,213
39,015
368

continued...

Page 9

WORKING FOR THE WILD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
10,398
2,249
12,647
TOTAL FUNDS CARRIED FORWARD
10,526
2,489
13,015
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
£
£
Trade debtors
10
-
Paypal
775
10
Prepayments
1,186
911
1,971
921
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
£
£
Trade creditors
12,286
1,651
9.
MOVEMENT IN FUNDS
Net
movement
At
At 1/7/23
in funds
30/6/24
£
£
£
Unrestricted funds
General fund
10,526
8,026
18,552
Restricted funds
Covid
190
(190)
-
Ape Alliance
1,949
-
1,949
Upemba
50
(50)
-
Peru
-
100
100
Boots
300
(300)
-
2,489
(440)
2,049
TOTAL FUNDS
13,015
7,586
20,601
Total
funds
£
12,647
13,015

continued...

Page 10

WORKING FOR THE WILD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 34,874 (26,848) 8,026
Restricted funds
Covid 460 (650) (190)
Upemba - (50) (50)
Peru 2,800 (2,700) 100
Boots - (300) (300)
Big Give 10,283 (10,283) -
13,543 (13,983) (440)
TOTAL FUNDS 48,417 (40,831) 7,586
Comparatives for movement in funds
Net
movement At
At 1/7/22 in funds 30/6/23
£ £ £
Unrestricted funds
General fund 10,398 128 10,526
Restricted funds
Covid - 190 190
Ape Alliance 1,949 - 1,949
Upemba - 50 50
Boots 300 - 300
2,249 240 2,489
TOTAL FUNDS 12,647 368 13,015

continued...

Page 11

WORKING FOR THE WILD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 16,281 (16,153) 128
Restricted funds
Covid 710 (520) 190
Upemba 9,050 (9,000) 50
Cameroon 3,600 (3,600) -
FRF 1,500 (1,500) -
Big Give 8,242 (8,242) -
23,102 (22,862) 240
TOTAL FUNDS 39,383 (39,015) 368
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1/7/22 in funds 30/6/24
£ £ £
Unrestricted funds
General fund 10,398 8,154 18,552
Restricted funds
Ape Alliance 1,949 - 1,949
Peru - 100 100
Boots 300 (300) -
2,249 (200) 2,049
TOTAL FUNDS 12,647 7,954 20,601

continued...

Page 12

WORKING FOR THE WILD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 51,155 (43,001) 8,154
Restricted funds
Covid 1,170 (1,170) -
Upemba 9,050 (9,050) -
Peru 2,800 (2,700) 100
Boots - (300) (300)
Cameroon 3,600 (3,600) -
FRF 1,500 (1,500) -
Big Give 18,525 (18,525) -
36,645 (36,845) (200)
TOTAL FUNDS 87,800 (79,846) 7,954

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

Page 13

WORKING FOR THE WILD LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Website 6,800 4,778
Donations 12,253 17,851
Gift aid 3,818 2,489
Grants 13,165 5,100
36,036 30,218
Other trading activities
Fundraising events 12,358 9,158
Investment income
Deposit account interest 23 7
Total incoming resources 48,417 39,383
EXPENDITURE
Raising donations and legacies
Freelance 8,640 6,735
IT & communication 790 803
Travel 56 113
Marketing 4,388 4,355
13,874 12,006
Charitable activities
Grants to institutions 25,320 25,462
Support costs
Management
Sundries 55 13
Finance
Bank charges 382 334
Governance costs
Accountancy fees 1,200 1,200
Total resources expended 40,831 39,015
Net income 7,586 368

This page does not form part of the statutory financial statements

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