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2021-12-31-accounts

Environmental Investigation Agency UK Annual Report and Accounts 2021

CONTENTS
~~Welcome~~ ~~3~~
~~About us~~ ~~4~~
~~2022-24 objectives~~ ~~6~~
~~Key highlights~~ ~~8~~
~~2021 achievements and performance~~
~~Climate~~ ~~12~~
~~Forests~~ ~~14~~
~~Ocean~~ ~~16~~
~~Wildlife~~ ~~18~~
~~Fundraising~~ ~~22~~
~~Thank you~~ ~~25~~
~~Trustees’ report~~
~~Structure, governance and management~~
~~26~~
~~Financial review~~ ~~26~~
~~Statement of responsibilities~~ ~~31~~
~~Independent auditors’ report~~ ~~32~~
~~Statement of fnancial activities~~ ~~35~~
~~Balance sheet~~ ~~36~~
~~Statement of cash fows~~
~~Notes to fnancial statements~~		 ~~37~~
~~38~~

TRUSTEES

James Arrandale (Appointed 7 May 2019)

Pesh Framjee (Appointed 14 May 2021) Jenine Langrish (Resigned 4 May 2022) Jennifer Lonsdale (Appointed 25 August 2011)

Mannat Malhi (Appointed 4 May 2022) Alice Railton (Appointed 4 May 2022)

John Stephenson (Appointed 24 Sept 2020) Kit Stoner (Appointed 7 May 2019)

Allan Thornton (Appointed 25 August 2011) Paul Townley (Appointed 14 May 2021)

BANKERS

The Cooperative Bank Olympic House 6 Olympic Court Montford Street, Salford M5 2QP

Barclays Bank 193 Camden High Street London NW1 7PJ

AUDITORS

Moore Kingston Smith 9 Appold Street London EC2A 2AP

REGISTERED OFFICE

Environmental Investigation Agency UK 62-63 Upper Street London N1 0NY

REGISTERED NUMBER

UK Charity Number 1182208 Company Number: 07752350 Registered in England and Wales

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Environmental Investigation Agency UK

Welcome

EIA has never been in the business of parachuting into hot-button issues for the sake of easy publicity wins. We pride ourselves on playing the long game, whether it’s doggedly sticking with unexciting but essential issues or staying the course to facilitate and guide legislation from concept to the lawbook.

The UK Ivory Act is a case in point. In 2017, our research revealed the UK as the world’s leading exporter of antique ivory. Following this, we led a coalition of partners to make the case for a ban on ivory sales in the UK, helping to usher in the UK Government’s introduction of Ivory Bill in 2018.

It became law in December 2018, but faced legal challenges from the antiques trade. Last year, on the anniversary of the last of these challenges, we called on the Government to stop delaying implementation. The UK Ivory Act formally came into effect on 6 June this year.

Similarly, we’re very proud of our work in pursuit of a global treaty to tackle plastics pollution and our campaigners have led the charge from the outset. Throughout 2021, they built vital partnerships with key countries and other organisations to put the issue front and centre of governments and decision-makers. The result? The UN Environment Assembly made an historic commitment to negotiate a global plastics treaty in March 2022.

The Trustees are pleased to present the EIA UK 2021 Annual Report.

Once again, 2021 was dominated by the COVID pandemic and its impact on all of us. Once again, the Trustees are proud of, and humbled by, the work and achievements of everyone at EIA UK.

This report demonstrates how the work of the EIA UK continued to be effective and to make a genuine difference during a time when a genuine difference was so desperately needed. Despite the continuing challenges of travel restrictions, remote working and increasing workloads, the year saw some real progress and achievement.

I hope that you too will be both impressed and inspired by what has been done to reduce the impact of environmental crime.

However, it is not just our staff who make EIA so effective. Without the help of our volunteers, our supporters and our donors, nothing could be achieved. We are entirely dependent on supporters and donors – each and every donation of any size makes a very real difference and we are sincerely grateful for this support.

John Stephenson Chair of the Board of Trustees

None of this would be possible without our donors and supporters; my sincerest thanks to everyone who has helped make these – and many other – successes possible.

. Mary Rice Executive Director

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2021 ANNUAL REPORT AND ACCOUNTS

About us

~~We investigate and campaign against environmental crime and abuse. Our undercover investigations expose transnational wildlife crime, with a focus on elephants, pangolins and tigers, and forest crimes such as illegal logging and deforestation for cash crops like palm oil. We work to safeguard global marine ecosystems by addressing the threats posed by plastic pollution, bycatch and commercial exploitation of whales, dolphins and porpoises. Finally, we reduce the impact of climate change by campaigning to eliminate powerful refrigerant greenhouse gases, exposing related illicit trade and improving energy effciency in the cooling sector.~~

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Vision, mission and values

What we believe (vision)

A future where humanity respects, protects and celebrates the natural world for the benefit of all.

What we want (mission)

EIA’s mission is to protect the natural world by:

Who we are (values)

Professionalism: we are honest, authoritative and transparent, striving to achieve the best outcome for the benefit of all. We will continually seek to improve, giving value for money in everything we do.

Enthusiasm and innovation: we are passionate about our vision, looking for ground-breaking solutions, being adaptable and creative. Our activities are informed by independence, clarity of thought and direction to achieve our goals.

Courage and determination: we don’t underestimate the difficulties involved; we may take risks but they are managed, intelligent risks. We may be a small group but we are tenacious and will not give up because a situation is difficult

Inclusive and supportive: we know if we achieve success then it is with the support and help of many people. We therefore celebrate and embrace the differences and potential of everyone. We seek to share our knowledge and skills and make them easily accessible and relevant.

Objectives and public benefit

The objectives of the company, as set out in the objects contained in the company’s Memorandum and Articles of Association are:

The conservation, protection and restoration of the natural environment, ecosystems and wildlife and plant life of the world; to advance the education of the public in environmental matters, the preservation and conservation of the natural environment and the causes and effects of environmental degradation; and to further such other exclusively charitable purposes according to the law of England and Wales as the Trustees in their absolute discretion from time to time determine.

The objects are fulfilled by effective delivery of EIA UK’s robust campaigns and public outreach.

The Trustees had due regard to the Charity Commission’s guidance on public benefit, when planning the charity’s activities. The charity provides governments, regulatory bodies and enforcement authorities with reliable, substantive, authoritative and wellresearched information on practices which are, or are likely to be, harmful to the natural environment. EIA UK provides intelligence as to the necessary means to prevent or reduce harm to the environment and to the people and creatures which rely on it. Its reports also provide information on illegal activities such as money laundering and so helps the authorities in the UK and overseas to prevent or reduce crimes.

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2022-24 objectives

~~Climate~~

By 2024, Parties to the Montreal Protocol adopt measures to strengthen implementation of ozone- and climate-related 1 controls that can avoid additional cumulative emissions of more than 22 billion tonnes of CO2-equivalent by 2050.

By 2023, revisions to the EU F-Gas Regulation are adopted that will reduce cumulative hydrofluorocarbon 2 (HFC) consumption by more than one billion CO2 equivalent tonnes by 2050.

By 2024, improved understanding and awareness of the impact of ozonedepleting substances (ODS) lead to strengthened action and HFC climate crimes 3 and enforcement to reduce illegal production, use, trade and emissions of ODS and HFC chemicals.

By 2024, global efforts on sustainable cooling acknowledge and incorporate refrigerant impacts, leading 4 to an increase in natural refrigerant market share.

By 2024, measures to strengthen monitoring and mitigation of methane emissions in Europe and beyond are adopted 5 through new EU legislation to minimise methane emissions in the energy sector.

By 2024, negotiations on a under way to reduce methane new global instrument are 6 emissions in the energy sector

~~Forests~~

To curb forest crime through the reduction of illegal logging and trade in illicit timber 1 and illegal forest conversion, with a priority on palm oil.

Closing major markets to imports of illegally sourced timber and forest risk commodities 2 through demand side measures by improving policies and regulatory frameworks.

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~~Ocean~~

Ambitious policies regulating the production, manufacture, design, containment and consumption of plastics are adopted and implemented at a national, regional and global level, including negotiation of a new global treaty on plastic pollution and measures to reduce sea-based sources of plastic pollution.

1

The environmental impact of the global plastic waste trade is reduced.

2

Plastic use in the UK food, beverage and convenience sector

3

is reduced and key European supermarkets are taking steps to reduce their plastic footprint.

A reduction in the hunting and non-hunting threats to cetaceans and other vulnerable marine species.

4

~~Wildlife~~

Elephant Campaign: continue to work towards a reduction in wildlife trafficking, specifically 1 in West and Central Africa and in East and South-East Asia.

Pangolin Campaign: demand for pangolin parts and derivatives in major consumer countries such as China and those 5 in West, Central and East Africa is significantly reduced or eliminated. Pangolin Campaign: ability of transnational pangolin trafficking networks to operate with impunity in West, Central and East 6 Africa, as well as SouthEast and East Asia is significantly curtailed. Pangolin Campaign: pangolin captive breeding is not pursued as a viable option to supply pangolin parts and derivatives in 7 China or transit/source countries (in Africa and South-East Asia).

Elephant Campaign: we will continue to work with our local Nigerian partner, the Africa Nature Investors Foundation (ANI), to develop stronger endangered species and lobby for the passage of 2 legislation and to identify and resolve the weaknesses and inconsistencies in Nigeria’s current legislative framework to combat wildlife crimes.

Tiger Campaign: demand for and availability of tiger and other big cat parts and 3 products, including from captive sources, is reduced.

Tiger Campaign: better informed criminal justice bodies (from law enforcement to prosecution and judiciary) and financial institutions 4 have the information they need to disrupt criminal networks trafficking tigers and other Asian big cats.

Pangolin Campaign: national-level wildlife civil society organisations in Africa and Asia effectively campaign for pangolin/ 8 wildlife protection and government accountability on wildlife crime.

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Key highlights of 2021

~~2021 was another busy year as we investigated and campaigned against environmental crime and abuse. Key highlights included:~~

CLIMATE

• Emissions from cooling are expected to rise to 13 per cent of global greenhouse gas emissions by 2030, thus action to cut emissions from cooling is an essential component of net-zero strategies, yet this sector is often overlooked. Endorsed by highlevel CoP26 Climate Champion Nigel Topping, in March EIA launched a Pathway to Net-Zero Cooling Product List aimed at supporting governments and businesses on their net-zero pathways by highlighting the most energy-efficient F-gas-free cooling technologies. • In July 2021, we published a new report – Europe’s Most Chilling Crime – and film highlighting the pervasive illegal import of HFCs into the EU. Trade data, seizure information and surveys of member states and industry augmented the findings from undercover fieldwork and remote investigations in Romania, France, Spain, Germany and Turkey. The report was translated into seven languages and was picked up by multiple news agencies.

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FORESTS

• Throughout 2021, we continued to expose how timber traders in various EU countries were importing Myanmar teak to those markets. EIA submitted nine substantiated concerns to EU authorities overseeing the European Union Timber Regulation (EUTR). Following the military coup in Myanmar in February 2021, EIA was instrumental in securing economic sanctions against the timber sector.

• Following years of campaigning, 2021 saw two major consumer markets (the EU and UK) take big steps to address their roles in driving the demand and consumption of forest risk commodities such as palm oil, soy, beef, leather, coffee and cocoa. For the very first time, both the EU and UK have proposed new legislation to stop commodities produced through deforestation from being placed on their markets.

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Key highlights (cont’d)

OCEAN

• In May 2021, the cargo ship X-Press Pearl spilt 1,680 tonnes of plastic pellets, 9,700 tonnes of other plastics and toxic chemicals off the east coast of Sri Lanka in the single largest plastic pellet pollution event the world has ever seen. In response, EIA supported Sri Lanka’s call for the International Maritime Organization (IMO) to reclassify plastic pellets as hazardous substances which would subject them to far greater controls and help prevent future spills. EIA joined with local NGOs in Sri Lanka to petition the IMO to act on pellets The petition received more than 107,000 signatures.

• September 2021 saw EIA release The Truth Behind Trash, analysing available plastic waste export data to give the most comprehensive picture to date of the world’s mounting plastic waste trade problem. It was launched in Brussels with partners and submitted to the European Commission alongside a Plastic Waste Trade Manifesto, co-signed by environmental NGOs and MEPs, calling for a full ban of EU plastic waste trade exports outside of its borders and increased controls on intraEU waste trade.

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WILDLIFE

• Norges Bank excluded five pharmaceutical giants in China, which produce traditional Chinese medicine using leopard bone, pangolin scales and other endangered species, from the Norwegian Pension Fund. Campaign exposés by EIA over the licensed use of leopard, clouded leopard and snow leopard bone led financial journalists to unearth the connection between the Norwegian Pension Fund and other big names in the investment and banking sector.

• EIA and Africa Nature Investors conducted a comprehensive legal analysis of relevant laws in Nigeria to identify key gaps and recommendations to tackle wildlife crime. This analysis was successfully launched at a highlevel roundtable event, hosted by EIA virtually and in person in August 2021.

• In July, Senior Pangolin Campaigner Chris Hamley was interviewed for Bad Goods, a Vice documentary on pangolin trafficking in Nigeria and China. The video, uploaded to YouTube, received more than 1.6 million views.

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Climate

~~EIA’s Climate Campaign seeks to avert climate catastrophe by strengthening and enforcing regional and international agreements that tackle climate super-pollutants, including ozone-depleting substances (ODS), hydrofuorocarbons (HFCs) and methane and advocating corporate and policy measures to promote the transition to a sustainable cooling sector.~~

In 2021, the European Commission continued preparing a proposal to revise the EU F-Gas Regulation. Although the proposal was delayed until 2022, EIA worked to maintain the spotlight on this important piece of legislation, engaging with the Commission, governments and key stakeholders in the cooling industry. This included participation in the May 2021 stakeholder conference, where EIA coordinated NGO comments and input on the draft European Commission evaluation. In September, EIA presented ways of improving near-term climate ambition in the F-Gas Regulation on a policy panel alongside the European Commission and Oeko-Recherche, the consultants responsible for drafting the F-Gas legislative review impact assessment.

EIA has been working to understand, expose and address the illegal HFC trade and in July published a new report providing updated statistics from trade data and seizure data analysis, insights from industry, enforcement officials and policymakers plus new information from undercover field investigations. The investigations revealed compelling evidence of Romania as a key entry point into the EU for illegal HFC imports, which are smuggled primarily from Turkey and Ukraine.

EIA’s findings suggest that illegal trade of HFCs into the EU remains significant at about 20-30 per cent of the legal trade, equivalent to 30 million tonnes of CO2e annually. The report provided recommendations for further necessary measures under the revised EU F-Gas Regulation to tighten enforcement, introduce minimum penalties and a real-time licencing system and to close loopholes that allow for unmonitored transit of these illegal gases.

The report was translated into seven languages and distributed widely, including in multiple media outlets. The BBC worked with EIA to conduct its own follow-up investigation, focusing on the import of HFCs from Romania into the UK. This was aired on the BBC, helping to bring mainstream attention to this climate crime. Following publication of the report, EIA has engaged closely with enforcement authorities from multiple EU countries and participated in a dedicated Europol project aimed at tackling HFC climate crime.

The Climate team worked closely with the Intelligence team in 2021 to incorporate refrigerant seizure information into the EIA seizure database. This was launched in 2022 and allows users to

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find out more about the illegal trade of refrigerants in the EU and worldwide, including exploring smuggling routes, concealment methods and the scale of climate-damaging emissions stemming from these smuggled gases.

In March, the Pathway to Net Zero Cooling Product List was launched in conjunction with the High Level Climate Champions work in the run-up to CoP26. The report and associated database highlighted the role of cooling in the climate crisis and showcases available cooling equipment with significantly lower climate impact. The products featured all use natural refrigerants and have high energy efficiency, thus reducing both direct and indirect emissions. The report has been presented multiple times to various audiences throughout 2021 and was discussed widely with stakeholders in Glasgow at CoP26. The Product List was also incorporated into our Cool Technologies website, which began to undergo further improvements and updates in 2021.

International action on HFCs continued in 2021, although all Montreal Protocol meetings remained online with a significantly reduced agenda. EIA attended these meetings, engaging in advocacy on the agenda items under consideration with key delegations in advance while continuing to promote our broader outcomes and objectives.

EIA produced a briefing in advance of the 43rd OEWG entitled Unexpected CFC-11 Emissions, which consolidates and summarises relevant information on the illegal production and use of CFC-11, including recent scientific findings showing a precipitous decline in the unexpected emissions and quantifying the new stocks of CFC11 created that are yet to be emitted. The briefing also highlighted remaining critical gaps in data and understanding of the issue and the need for a comprehensive review of the monitoring, reporting, and verification requirements and procedure under the Montreal Protocol. The briefing was disseminated widely to Parties and members of the technical and scientific assessment panels ahead of the OEWG. At the 33rd Meeting of the Parties in October, EIA supported EU efforts to negotiate a decision on atmospheric monitoring, which will begin a process to determine and address gaps in the global atmospheric monitoring of ODS and HFCs.

EIA continued to build expertise and networks in the area of methane emissions, positioning itself as a leading NGO voice to influence EU policy to reduce methane emissions in the energy sector. The EU published a draft Methane Regulation in December 2021, which included many elements EIA and our NGO partners have been advocating, including on measurement, verification and reporting, leak detection and repair and banning venting and flaring. EIA will continue to raise

awareness for the need for all measures to be applied across the full supply chain, as the EU imports 90 per cent of its fossil gas and most methane emissions occur upstream outside EU borders.

During CoP26, the EU and US launched the Global Methane Pledge. This Pledge, with a non-binding reduction target of 30 per cent by 2030, has been signed by more than 100 countries and is the first international initiative on methane. It is a starting point for a decade of increasing ambition on methane. EIA is working to develop a new global methane instrument for the energy sector.

Looking ahead

In 2022, EIA will:

• Promote a new global instrument to reduce methane emissions in the energy sector.

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Forests

~~While the pandemic continued to curtail our feld activities, our relationship with partners in Asia proved to be a major strength of our work. Monitoring documentation and advocacy continued to result in briefngs and reports on the illicit trade in timber to the EU and US.~~

Using the European Union Timber Regulation (EUTR), EIA submitted 10 substantiated concerns to relevant authorities, mainly regarding imports of Myanmar teak.

In September, we released a new report The Italian Job, exposing how Italy has been at the heart of an ongoing trade in illicit timber from Myanmar, in defiance of both EU trade regulations and sanctions imposed in response to the brutal military coup on 1 February. In this report, EIA identified a total of 27 Italian timber traders importing teak timber products. The report included tax evasion risks by Italian companies trading timber and explained how the EUTR interacts with financial sanctions

placed on Myanmar companies and government.

The director of a German company (WOB Timber) was convicted of breaching sanctions put in place against the previous military regime in Myanmar for evasion in shipments of timber and EIA’s work on tax evasion in our report The Croatian Connection was credited for helping to initiate prosecution. The German court ordered the company to pay a fine of €3.3 million and sentenced director Stephan Bührich to a 21-month suspended prison sentence as well as a fine of €200,000; he is currently appealing the decision.

The year 2020 had seen Indonesia report one of its

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lowest rates of net deforestation – 115,459 hectares, according to Government figures – although the extent of deforestation is still debated. At the same time, it rapidly passed a controversial new Omnibus Law, the Job Creation Law, which potentially threatens social and environmental policies while promoting investment and development.

Indonesia has long been seeking to improve the ease of doing business in the country by simplifying its permitting and other processes, culminating in the Omnibus Law. During the past decade, Indonesia has also enacted a number of policies to improve palm oil governance and curb deforestation. How much these policies have improved the sector is debatable, however, as there are numerous exemptions and inadequacies in their implementation.

Looking ahead

Protection of forests and the people who rely upon them continues:

• EIA will continue to work with partners on the ground to highlight how deforestation, land tenure rights and the production of commodities are inextricably linked. We will bring case studies and key information to decision-makers in the UK and EU to ensure their laws do what they say on the tin.

• Our monitoring of the illicit trade of teak from Myanmar will continue. Serious consequences need to occur for traders to take seriously any infractions of the law – following our work, we intend to ensure through our advocacy that this happens.

EIA and our partner Kaoem Telapak produced the report Deforestation and Deregulation, which analysed Indonesia’s key policies related to palm oil sustainability and deregulation, including the potential impacts of the newly passed Job Creation Law.

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Ocean

~~EIA’s Ocean Campaign strives for an improvement in the status of marine ecosystems and wildlife by reducing threats posed by marine plastic pollution, commercial fshing gear and the commercial exploitation of whales, dolphins and porpoises.~~

Our work is focussed on addressing the root cause of issues by providing evidence and informing national, regional and international policy and legislation.

At the international level, our overarching goal is to secure a legally binding global treaty addressing plastic pollution across the full plastic lifecycle and implementing upstream measures to reduce plastic production, consumption, waste generation and ultimately leakage into the environment. EIA has been one of the leading voices in the movement towards a plastics treaty, preparing briefings, coordinating with NGOs around the world, working with governments and companies and using the media to raise the profile of this issue.

In 2021, EIA attended the online portion of the fifth session of the UN Environment Assembly (UNEA). To maintain momentum into the inperson session, UNEA 5.2, held in February 2022, we continued strategic advocacy with key regional champions.

Our campaign reached a major milestone in early September at the first ever High-Level Ministerial Conference on Marine Litter and Plastic Pollution, held in Geneva, where we saw the introduction by Rwanda and Peru of a ground-breaking draft UNEA resolution that sought to develop a legally binding global instrument on plastic pollution.

EIA, alongside our strategic partner Centre for

International Environmental Law (CIEL), worked in 2021 to raise the ambition of key domestic opponents to a global plastics treaty. As a result, 2021 saw the US, UK, Canada and Japan come out in support of a globally binding treaty as well as the EU and its member states, among others, cosponsoring Rwanda and Peru’s resolution.

In November, the UK hosted the 26th Conference of the Parties to the UNFCCC (CoP26). Ahead of it, we released Turning Off the Tap, a briefing outlining the intrinsic link between plastic production and climate change.

At the regional level, EIA continued to push for the EU to take a lead on plastic-reduction policy. This work included engagement with the European Commission and the European Parliament as well as co-leading the Break Free From Plastics taskforces on pellets and waste trade.

Ocean campaigners worked extensively on revision of the EU Waste Shipment Regulation, undertaking outreach and producing reports to ensure ambitious legislation and guidelines were proposed by the Commission. As the review process is under way, this work continues into 2022.

Domestically, EIA has worked to ensure the UK Government is held to account on its promise to match or, where possible, exceed EU environmental policy post-Brexit (with regards

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to plastic pollution) and ensure adequate policy responses to the plastics crisis. This has involved advocacy and responding to consultation on topics such as extended producer responsibility, deposit return schemes, consistent recycling, waste prevention and relevant parliamentary inquiries.

We continued our work to restrict the impact of the damaging plastic waste trade, producing The UK’s Trade in Plastic Waste briefing in June outlining the immediate steps the UK should take to prevent additional damage to human health and the environment.

In January, EIA and Greenpeace UK released the third edition of Checking Out on Plastics, an annual report tracking the plastic footprints of the UK’s major grocery retailers and their steps to reduce it. The report showed that while plastic packaging reduced overall between 2018-19, the 896,853 tonnes of plastic placed on the market represented an increase of 1.2 pe cent compared to 2017 when the survey was first conducted. The report once again served as a vital conversation-starter with retailers, brands and policymakers on the need for transparency and pressed the case for picking up the pace on plastic pollution.

While supermarkets have early-stage plastic reduction strategies in place, EIA was also keen to see how Government policies can help drive progress and level the playing field for the sector. Checking out Plastic Policy, released in March, assessed UK retailer positions on policy approaches to reducing plastic pollution and provided recommendations as to how supermarkets could influence and engage with the Government on progressive and necessary legislation.

Following the conclusion of the three-year Checking Out project, EIA worked with NGOs across Europe and Australia to replicate our groundbreaking supermarket survey in other regions, sharing our methodology and experience to develop a version of the survey which can be widely rolled out. We’ve also again surveyed some of the UK retailers on their plastic use so we can compare across countries and collaborate on a joint European NGO report in 2022.

Our work promoting measures to protect whales, dolphins and porpoises also continued in 2021. EIA attended the International Whaling Commission (IWC) Special Virtual Session in September 2021. We drafted and sent a letter on behalf of a number of NGO partners urging the EU and other parties to raise the status of the critically endangered vaquita porpoise at the meeting. As a result, the Commission made an exception from its rule to postpone substantial policy issues until in-person

discussions and a robust discussion was held, with the IWC agreeing to write to the Government of Mexico offering support for efforts undertaken and calling for urgent action to stop gillnetting in the no-take zone.

We have continued to work with partners in the US to further pressure Mexico to protect the vaquita. This includes joint letters to the EU and UK CITES authorities, regular updates to the IWC, CITES and World Heritage Committee and a submission on enforcement to the Commission on Environmental Cooperation under the US-Mexico-Canada Agreement. We also continued to monitor the market for totoaba maws (dried swim bladders) in China.

EIA responded to the massacre of a super-pod of at least 1,423 Atlantic white-sided dolphins in the Faroe Islands in September 2021, initiating a letter to UK and other retailers which stock Faroese seafood and other products and working with a small group of NGOs to influence a forthcoming government evaluation set up in response to the hunt and resulting global backlash.

Looking ahead

In 2022, key activities include:

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Wildlife

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~~Our Wildlife work aims to reduce wildlife crime around the world, with a specifc focus on elephants, pangolins and tigers. Some 2021 highlights include:~~

Tigers

While COVID hindered our ability to travel, we continued to gather information on tiger and other Asian big cat crimes (seizures, prosecutions and trade observations) to populate the new EIA Global Environmental Crime Tracker, which was formally launched in 2021. Intelligence on the ‘who, what, how, where, why and when’ of the tiger trade, including convergence with other big cats and wildlife in the trade chain, was collated remotely.

More than 65 intelligence reports were created, two criminal networks were mapped and more than a dozen tiger farms profiled in preparation for further investigation by EIA and partners when travel restrictions are lifted. More than 30 intelligence and information packages were disseminated to law enforcement and other government agencies, intergovernmental bodies, academics and NGO colleagues. These included information on other businesses and individuals associated with the infamous Golden Triangle Special Economic Zone in northern Laos.

Our research and analysis contributed to EIA’s pre-CoP15 briefing for the Convention on Biological Diversity (CBD), All Eyes on Kunming. We highlighted the actions President Xi Jinping should take as leader of the host country to end tiger and other big cat trade. Our contributions helped strengthen the terms of reference for the CITES Big Cat Task Force and we provided input to a forthcoming report on the convergence of tigers and other big cats in trade to support the Task Force deliberations.

We provided input into an NGO Vision for the future of tigers post-2022 and the next international tiger summit. Our findings also fed into decisions by the US Government to keep Laos on a list of countries of concern regarding illegal wildlife trade, creating channels for cooperation to address systemic corruption and political collusion in wildlife crime.

Looking ahead

• We secured a new grant at the end of 2021 to resume our collaboration with Education for Nature Vietnam and Wildlife Friends Foundation Thailand to enhance enforcement and disruption of the tiger trade networks in the Mekong and to strengthen legal frameworks to end tiger farming. The funding means we can get back into the field to ground-truth what is happening and engage with a range of stakeholders face-to-face.

• In collaboration with the Pangolin Campaign, we will be updating our reports A Bitter Pill to Swallow and Smoke and Mirrors and also reaching out to international investors and clearing banks urging them to take the same stand as Norges Bank and ensure they are not financing the manufacture and trade in leopard bone and pangolin scale medicines. This will run in complement to our engagement with civil society groups in Asia and Africa concerned about the threat of TCM use of endangered species driven by the Belt and Road Initiative and advocating for the closure of China’s domestic market for leopard bone and pangolin scales.

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Wildlife

In June, EIA launched its Global Environmental Crime Tracker, the world’s first publicly available interactive wildlife seizure database, which provides information concerning routes, key export/import hubs, airlines, maritime companies and trafficking methods. To date, it has been viewed more than 3,000 times.

We continued our collaboration with ADM Capital Foundation, a Hong Kong NGO, to amend Hong Kong’s Organised and Serious Crime Ordinance to include wildlife trafficking as a serious crime. On 18 August 2021, the Private Member’s Bill was passed.

We continued to play a key role supporting the Lilongwe Wildlife Trust to tackle ivory, pangolin and other wildlife trafficking in Malawi, contributing to the prosecution of Lin Yunhua, head of a major wildlife trafficking network. He was jailed for 14 years.

November saw the release of two new reports, Lethal Remedy on the threat some traditional Chinese medicines in Africa pose to endangered wildlife and Vietnam’s Footprint in Africa, an analysis of the role of Vietnamese criminal groups in wildlife trafficking.

In December, EIA and Conserv Congo signed an MoU to formalise a working relationship undertaking research and investigations in relation to ivory and pangolin trafficking.

Finally, EIA worked closely with other NGOs to secure an EU-wide ivory trade ban, finally adopted in December 2021.

Looking ahead

In 2022-23, we plan to:

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Elephants

Between April and August 2021, we shared updated intelligence on a Vietnamese wildlife trafficking network operating in Mozambique, Nigeria, Uganda, Vietnam and Cambodia to INTERPOL, Vietnam FIU, Cambodia FIU, the CITES Secretariat and other relevant stakeholders.

As a result of us lobbying investors to divest from the destructive Rufiji hydropower dam in Tanzania’s Selous Game Reserve, Swedish investment fund Tundra Fonder divested from Elsewedy Electrics, the Egyptian firm heading construction, in May 2021.

Pangolins

In 2021, the Pangolin Campaign recorded more than 28 tonnes of pangolin scales seized globally, up from 23 tonnes in 2020. This pattern could be attributed to the opening of borders, allowing international travel and trade, enabling the trafficking of pangolin scales.

organisations to campaign for the closure of legal markets for pangolin derivatives and improved intelligence for investigations into pangolin trafficking, attending the virtual CITES 31st Animals Committee held in June.

Looking ahead

The year saw the publication of nine pangolinrelated reports on topics ranging from organised crime investigations and CITES issues to the risks of traditional Chinese medicine expansion in Belt and Road Initiative countries.

Throughout 2021, EIA disseminated a total of 125 documents, including intelligence reports, seizure datasets and evidential packages, to 42 NGOs, law enforcement agencies and academic and financial institutions in more than 20 countries, providing vital support to ongoing investigations, campaign efforts and research. The information shared was generated through a range of sources including covert and open-source research and investigations.

EIA has also provided remote support to Uganda partner the Natural Resource Conservation Network (NRCN) for analysing financial transactions, call records, open-source and social media research and monitoring, intelligence output production and strategic investigation planning.

EIA continually engaged with CITES Parties, Management Authorities and relevant

In 2022, we plan to:

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Fundraising

Raising funds

The majority of EIA UK income is restricted to programme funding and, while we have had increasing success in securing large institutional grants in recent years, this model does not allow for full cost recovery.

The past 10 years’ growth has also increased the need for additional funding to build the capacity of our Intelligence Team and for core costs.

Given the nature of EIA’s work, salaries for campaigners, crime analysts and investigators represent the bulk of charitable expenditure and this needs to be supported by human resources, IT, finance and office costs. Therefore, raising unrestricted funds is crucial to supplementing project funding, increasing our impact and investing in the development of EIA UK.

We are extremely grateful for the continued support in 2021 of a small group of just under 1,800 individual regular monthly donors, many of whom have supported EIA since the early 1990s. Their loyal support helps us plan ahead with more confidence.

In 2021, despite difficult on-going circumstances due to the pandemic, we remained proactive in raising funds from a range of sources, including trusts and foundations, individual supporters who continued to respond generously to appeals, those leaving EIA a gift in their Will and others fundraising through sponsored activities and events.

With the cancellation of planned international travel and field work, and many international meetings postponed or held virtually, campaigners successfully worked with donors to reassign or postpone planned expenditures. We sincerely thank our donors for their support and cooperation at this difficult time.

Institutional fundraising

Grants from statutory funders, trusts and foundations continue to provide a significant percentage of income for EIA UK. We are extremely grateful to all funders and thank them for their long-standing generosity in support of the Climate, Forests, Ocean and Wildlife (Tiger, Pangolin and Elephant campaigns) programmes of work.

Income remained stable in 2021 from major institutional funders, including the UK Foreign, Commonwealth and Development Office (FCDO) (Forests), the UK Illegal Wildlife Trade Challenge Fund (Pangolin and Anti-Money Laundering campaigns), the Norwegian Agency for Development Cooperation (Forests and Ocean), BAND (Elephant), the Elephant Crisis Fund, National Geographic (Pangolins), the Friedman French Foundation (Pangolin), the Plastic Solutions Fund (Ocean), the Children’s Investment Fund Foundation and the Swedish Lottery (Climate).

We are delighted that new major funders such as the Pangolin Crisis Fund, an initiative by the Wildlife Conservation Network and Save Pangolins, and the Schwab Charitable Fund made possible by the generosity of anonymous donors have supported EIA UK in 2021.

We are also extremely appreciative of former EIA Trust donors who have loyally supported us in 2021 including ClimateWorks Foundation, the David Shepherd Wildlife Foundation, the Ernest Kleinwort Charitable Trust, the Henocq Law Trust, John Ellerman Foundation, the Network for Social Change, Oak Foundation, the Rufford Foundation and Save the Rhino International.

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Environmental Investigation Agency UK

Individual giving

Since 2018, our main objective has been to consolidate unrestricted income, focusing on areas of greatest return by systematically increasing the return on investment in each income stream and reviewing the structure of the Fundraising team. Our fundraising policies and the nature of interactions with supporters were also adjusted to meet the requirements of GDPR.

As challenging as 2020 and 2021 were, together we achieved some fantastic results, increasing our overall unrestricted income and launching our second digital fundraising campaign, which generated more than 7,500 new leads and two new telephone campaigns which helped recruit new individual donors.

We received just over £208,000 of legacy income (some of which was accrued to 2020) and we remained actively involved in the Remember a Charity Week campaign.

Our individual giving appeals have exceeded targets by more than £50,000, thanks to the generosity of our supporters.

We created several new webpages to enhance our Search Engine Optimisation (SEO) and raised our organisation’s profile with prospective donors, funders and philanthropists.

Looking ahead

In light of the global energy and economic crises, we urgently need to boost our reach and keep building the case for decisive outcomes to address climate change and plastic pollution.

More than ever, we need to continue building the capacity of our programmes. While the extraordinary circumstances caused by the pandemic linger, in 2022 fundraising remains highly competitive and the economic situation challenging. We will continue to seek opportunities to develop new key relationships with major funders to lay the groundwork for support in the future, diversify our support and continue growing our income, including from smaller grantmaking trusts and family foundations.

To mitigate any potential negative impact of the economic crisis on core funding, our priorities will continue to focus on the stewardship of existing funders and individual supporters and, with support from our digital agencies and Communications team, on reaching out to new audiences.

We will continue increasing our presence online by enhancing our SEO ranking and maximising the use of free Google ads grants. We aim to continue building on our 2021 successes, promoting legacy and individual giving. We will continue capitalising on our social media following, invest in Facebook advertising, increase the use of ‘text to donate’ and launch new innovative digital donor acquisition campaigns.

While large multi-year grants are essential to ensuring our work continues, diversifying and increasing our unrestricted income is vital to develop the organisation and increase global impact. In 2022, we are therefore seeking to establish new partnerships with grant-making trusts and philanthropists willing to provide funding for the development of core elements of our work.

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2021 ANNUAL REPORT AND ACCOUNTS

Our Fundraising Practice

Our fundraising practices are in line with guidance from the Charity Commission.

Effective planning: Income and expenditure forecasts are produced quarterly, based on the outcome of fundraising initiatives and applications submitted. As part of the quarterly planning process, we also monitor the return on investment of each unrestricted income stream and adjust as required. Deadlines for reports due and calls for proposals are shared with budget-holders monthly, along with future income projections and assumptions on application success.

Supervision of fundraisers: In March 2020, our fundraising policies were reviewed and approved by the Board of Trustees, including references to the necessity to be mindful of supporters who may be vulnerable or in vulnerable circumstances. Inhouse fundraisers receive appropriate monthly supervision. In Spring and Autumn 2021, we worked with a professional fundraising organisation to conduct our telephone regular giving campaigns. The callers received a training by EIA and the quality of calls was monitored.

Protecting the assets and reputation of the

organisation: Monthly reconciliation processes are in place between Sage and our ThankQ fundraising

database. Our ethical private funding and gift acceptance policy includes guidance on antimoney laundering regulations introduced by the Board of Trustees and guidance from the Charity Commission’s Know Your Donor.

Full compliance with fundraising laws: Our privacy policy is available online. We are registered with the Fundraising Regulator and fundraisers are made aware of the Fundraising Regulator Code of Fundraising practice.

Following recognised standards, being open and accountable: Complaints are reported to the Trustees and no formal complaints were received from supporters in 2021. Our fundraising complaint policy is available on our website. We ensure the right policies are in place and understood internally. EIA UK is in compliance with the standards in the Code of Fundraising Practice. Our Year in Review publication, Annual Report and Accounts ensure our aims and achievements are clearly communicated to funders and supporters.

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Environmental Investigation Agency UK
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Thank you

Institutional donors

Funded by the US Government through the Bureau of International Narcotics and Law Enforcement Affairs (INL)

Children’s Investment Fund Foundation (CIFF)

ClimateWorks Foundation

David Shepherd Wildlife Foundation

Funded by the UK Government through the Illegal Wildlife Trade Challenge Fund (DEFRA)

Funded by UK Aid through the Foreign, Commonwealth and Development Office (FCDO)

EJF Philanthropies

The Elephant Crisis Fund, an initiative by Save the Elephants and the Wildlife Conservation Network

The Ernest Kleinwort Charitable Trust

Henocq Law Trust

Japan Animal Welfare Society (JAWS)

John Ellerman Foundation

National Geographic Society

Network for Social Change

Funded by the Government of Norway through the Norwegian Agency for Development Cooperation (Norad)

Oak Foundation

Pangolin Crisis Fund, an initiative by the Wildlife Conservation Network and Save Pangolins

Plastic Solutions Fund

Save the Rhino International

Save Wild Tigers

Schwab Charitable Fund made possible by the generosity of Anonymous

Swedish Postcode Foundation

The Rufford Foundation

The Shetland Tiger Fund

The Waterloo Foundation

And thank-you to all our friends, individual donors and corporate supporters, including comedian and EIA Ambassador Ronni Ancona, artist Gary Hodges, Jamie at Emmerson Press, web agencies Creemedia and HappyPorch, Angela Hayes, Partner at law firm DAC Beachcroft LLP, and the professional photographers who give us pro bono access to their portfolios. We hugely appreciate you.

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2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

~~Structure, governance and management~~

The Environmental Investigation Agency UK is a registered company number 07752350 limited by guarantee and incorporated on 25 August 2011. It was registered as a charity - number 1182208 - on 26th February 2019 and produces its annual reports under the provisions of FRS 102, and the Charity SORP. Prior to being registered as a charity, EIA UK operated as a not-for-profit company and worked collaboratively with EIA Trust until the Trust was wound down and closed. The latter’s assets were transferred by deed to EIA UK. Previous EIA UK annual reports can be seen on the Companies House website.

The company was established under a memorandum and articles of association which established the objects and powers of the company and is governed under its articles of association. The articles were revised in 2019.

The Trustees who served during the year and up to the date of the report are listed on page 2.

The Trustees have no beneficial interest in the charity. However, one Trustee was also an employee of EIA UK, as approved by the Charity Commission, until her retirement on 31st December 2021. In 2022 this Trustee will act in the capacity of a consultant, spending an estimated 30 days to assist with the transition of her long-term work to a new member of staff.

The Trustees have the power to appoint new members to the Board by an ordinary resolution. New trustees are recruited by advertising widely and through a competitive recruitment process. The induction process for new trustees includes provision of key information about the company, its operations and the Trustees’ responsibilities.

The objects and purposes are described elsewhere in this report. To achieve our charitable purposes, the Trustees take into account the Charity Commission public benefit guidance when making any decision relevant to it. The Trustees meet to set the strategic direction for the charity to review and agree the campaign and organisational plans drawn up by the Executive Team and to actively manage the key risks faced. The Finance Committee meets up to 10 times a year to review financial performance, audit and risk management. The Board of Trustees reviews governance and policies to ensure the charity is compliant and robust.

To set remuneration of key staff, comparisons are made with the remuneration of staff in similar roles at other charities of similar size.

Equality, Diversity and Inclusion Committee

Equality, Diversity and Inclusion (EDI) has continued to be a focus for EIA in the past year.

An EDI committee was created in February 2021, with representation from different staff levels, Trustees and volunteers. It meets monthly to discuss ideas and prioritise actions.

Activities undertaken by EIA in the past year to improve EDI have included conducting a baseline survey to better understand the make-up of our staff and Trustees, improving recruitment procedures (including anonymised recruitment), updating the staff handbook to include unconscious bias and all staff undertaking EDI training from the Diversity Trust.

EDI will remain a focus in 2022, with priorities including further training for staff, developing an EDI policy and prioritised actions, ensuring EDI is embedded in our strategy and more celebration of the diversity within EIA.

~~Financial review~~

Results for the year

The Charity continues to build on the successes of the previous year, owing to the unwavering support of loyal donors and its committed staff.

The total income for the year amounted to £4,161,397 – an increase of 6% compared to the previous year. Restricted grants and donations from more than twenty-five funding bodies, including statutory grants, accounted for 80% of the Charity’s total income.

Grant cycles vary within each campaign or project, with some coming to an end during the year. A project on deploying anti-money laundering typologies to curb illegal wildlife trade, which was funded by the Department for Environment, Food and Rural Affairs ended in the first quarter of 2021. Also, notable is the funding for the Forests Campaign, where the grant from the Department for International Development (DFID) came to an end during the year. This government department was closed and replaced by the Foreign, Commonwealth & Development Office (FCDO). The Forests Campaign obtained an extension or bridging grant from the FCDO in 2021. However, this was significantly less than the previous grants from DFID. The campaign

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ENVIRONMENTAL INVESTIGATION AGENCY UK

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

also received significantly less income from its other main grantor. Both funders continue to fund the campaign in the succeeding year, albeit at the reduced funding level.

The Ocean Campaign that incorporates the work on addressing global plastic pollution also saw a decline in income compared to the previous year. However, the campaign has subsequently secured additional grants, forecast to exceed income levels from previous years.

The decline in these grants during the year, is offset against other project income where the grant instalments in 2021 exceed the previous year’s due to funding cycles starting mid-year. The Charity also secured new grant funding in the year. The income for the Climate Campaign increased by 72% following a re-phasing of the grant from the Children’s Investment Fund Foundation, higher instalments from the Sequoia Climate Fund grant that was obtained in the final quarter of 2020, and a new grant from the Schwab Charitable Fund.

The Charity successfully secured new grants from the Department for Environment, Food and Rural Affairs for the Tiger and the Wildlife West & Central Africa Campaigns. Further funding was also obtained from the Wildlife Conservation Network and the Full Circle Foundation for our work on the Pangolins Campaign.

A full list of the restricted grant donors is shown in Note 2(v) in the Notes to the Financial Statements. The Charity is grateful to all donors that have enabled our invaluable work to continue during the year and beyond.

Unrestricted income from individual supporters remains a very important source of funding, affording the Charity a level of flexibility in its operations. The main increase in unrestricted income is from legacies, which increased by 34% compared with the prior year. Legacy income received during the year included a significant legacy of £224,895 from a long-standing supporter.

Included within Donations and Legacies is accrued legacy income in the sum of £305,895 and Gifts in Kind valued at £82,137 (2020: £119,662).

Overall, the fundraising initiatives for unrestricted income streams continued to yield good results, building on the successes of the previous year. Income from these initiatives increased by 6% in 2021. There was a notable increase in income from corporate giving

schemes, smaller Trust and Foundation grants and the Appeals sent to our individual supporters. This was boosted by the increase in direct debit giving following the donor acquisition and engagement programme in recent years, and the resulting increase in gift aided donations.

Total expenditure during the year amounted to £3,729,494 an increase of 5% on last year. Although the increase in the total cost of raising funds was minimal, direct fundraising costs were higher during the year due to an increase in spend on advertising in various publications, to raise awareness of the Charity and its work. There was also an increase in the license fees for the fundraising database and other general supporter maintenance costs.

Grants payable to project implementing partners increased by 43% in 2021 partly because of new grants that afforded new partners coming on board, as well as increases in grants to existing partners. For example, the Climate Campaign that accounted for more than half of the total grants payable to partners during the year, worked in collaboration with four new partners due to increased funding.

In 2021 salaried employee costs included the hire of new staff and a relatively small inflationary pay increase of 4% for all staff in recognition of the unprecedented increase in inflation and the cost of living. Total staff costs including consultancies, training and recruitment costs increased minimally. The previous year included agency costs for specialised staff and more consultants were hired in the areas the charity were directly working in to mitigate the impact of travel restrictions on planned activity during the pandemic.

Included in the expenditure on charitable activities are support and governance costs amounting to £577,731 (2020: £553,479). Other than support staff costs and IT, all other costs were lower than the previous year’s. The increase in project income and project activities, meant that more support salaries were chargeable to projects. IT costs have increased with the provision of cloud based back-up services, and other related costs to accommodate the change in working practices.

The decrease in governance, premises and other office costs reflects amongst other things, the reduction in rent and rates which were discounted for part of the year in 2021 compared to full payments in the prior year. Equipment and furniture costs also dropped after the spike in 2020, when staff had to be fully equipped to work

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2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

from home during the pandemic.

Reported expenditure includes the sum of £82,137 representing the value of donated google advertising grants recognised as gifts in kind.

The Charity achieved a surplus of £431,903 at the year end. The Charity’s total net assets amounted to £2,140,975 as at 31 December 2021, consisting of unrestricted reserves at £868,160 and restricted reserves in the sum of £1,272,815.

The Notes to the Financial Statements provide further details on the figures presented on the Statement of Financial Activities and the Balance Sheet as at 31 December 2021.

Gifts in Kind

Donations and legacies received during the period include Gifts in Kind to the value of £82,137 comprising of free Google advertising grants.

Value of Volunteers

The Trustees would like to pay tribute to our volunteers for their time, support and commitment. They make a significant contribution to the work and success of the organisation. Although, from March 2020 the office was closed for many months and following Government guidance, limited numbers of staff were then permitted to work from the office, our volunteers have continued to provide valuable support for the work of the Charity throughout the year. At least 21 volunteers helped with our research, data input, and analysis, translations, archiving and general administration.

It is inherently difficult to measure the true value associated with this support and therefore a monetary value for volunteer time has not been included in these financial statements.

Details of Reserves

As at 31 December 2021, total reserves held by the charity amounted to £2,140,975. This consisted of unrestricted reserves in the sum of £868,160, of which the free reserves amounted to £841,303. Restricted reserves totalled £1,272,815.

The objective of the unrestricted free reserve is to maintain sufficient unrestricted general funds to meet all of EIA UK’s existing liabilities in the event of an unforeseen and/or catastrophic development within the organisation.

Consequently, the reserves policy focuses on the need to maintain free reserves in unrestricted funds at a level that equates to between three to six months of unrestricted operational expenditure, the definition of which, has been

revised to include the operational support costs funded by restricted funds. At present, this is between £275,000 and £550,000. The Trustees consider that at these levels, EIA UK would retain sufficient funds to enable it to respond to changes in operations and to adequately cover the financial impact of any adverse development within EIA UK.

The unrestricted free reserves reported as at 31 December 2021 are above the free reserves range indicated in the Board’s policy. It is noted that included in the accrued income, legacy income totals £305,895. The income recognition criteria of the charity SORP may lead to instances where this income is included in the current year results but not received until after the year end, which impacts on our income and therefore reserves, but we do not feel it is prudent to spend the money until there’s more certainty about the likely timing of receipt.

The organisation is undergoing an organisational review which will be funded by free reserves including any structural changes that may be implemented as a result of the review. The Trustees will review recommendations from senior leaders on potential organisational investments that would benefit the development of our work. The Trustees also acknowledge that it is prudent to hold a higher level of reserves due to the uncertainty caused by the global pandemic and potential economic developments arising from the conflict in Ukraine.

Going concern

During the period, EIA UK has increased financial stability. This is despite the impact of COVID-19 and, consequently, the dramatic change to the way the organisation works. This includes the necessity to revise strategies and planned activities as circumstances related to the pandemic change.

In March 2020, a business continuity plan was put in place to enable EIA to continue in operation. This plan was frequently reviewed during the period to ensure Government COVID-19 advice was followed and changes made to ensure it was current and effective. In March 2020 all staff were required to work from home. Equipment was provided as needed to ensure all staff had a suitable workspace. The office re-opened in September 2021 with restrictions on the number of staff permitted in the office at any one time. COVID safety procedures were also introduced. In January 2022 staff were again required to work from home, but in February a return to the office was permitted with the previous safety procedures applying including a desk booking system.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

With the introduction of Microsoft 365 in 2019, staff members were used to working via Teams and other virtual platforms. In 2021, the Senior Management Team has worked to ensure staff keep in touch with each other and morale is boosted. A fortnightly newsletter is circulated, including office updates and campaign news plus staff photos, jokes, film and music suggestions. Regular all-staff meetings have been held virtually, including the two organisational strategy meetings which normally take place in-person in January and July.

No travel or field work was permitted for most of the period although a small number of meetings were held in-person during the last quarter of the year. Many international meetings were again either postponed, cancelled or held virtually. As can be seen from the campaign reports, EIA’s work has continued very successfully with remarkable achievements despite these difficult times. The Trustees sincerely thank all EIA UK staff for their dedication, tenacity and commitment to achieving EIA’s goals.

The Trustees much appreciate EIA UK’s loyal regular donors for their continued support and it is heartening to see increases in donations and the subsequent increase in Gift Aid. COVID-19 continues to cause concern for all organisations, including its impact on future funding. Budget holders maintain a dialogue with funders regarding changes to activities caused by COVID-19 and generally they have been supportive of constructive plans for refocusing work as necessary. The Trustees sincerely thank donors for their flexibility with respect to grant spending.

EIA UK continues to fulfil its aims and objectives despite the impact of the COVID-19 pandemic changing its working practices. Regular assessment and monitoring of income and expenditure shows that the company has the ability to continue as a going concern. In the event that COVID-19 was to impact the income of

the charity in future, Trustees would scale down operations to ensure it could meet its financial commitments and continue to operate as a going concern.

With the improved reserves position, Trustees have a reasonable expectation that the company has adequate resources and certainty of future income to continue in operation for a period of at least 12 months from the approval of the financial statements. Accordingly, they have adopted the going-concern basis in preparing the annual report and accounts.

Risks

The Trustees regularly review the risks facing the organisation. A wide-ranging Risk Register has been established and its review is a standing item of the meetings of the Senior Management Team, the Finance Committee and the Trustees to ensure appropriate control systems are in place. It is updated as required. Where appropriate and possible, systems or procedures have been established to mitigate the risks the company faces.

During 2021, the Trustees ensured regulatory compliance by reviewing the current governance framework and, in particular, the challenges of complying with the regulations on data processing (GDPR), revised Charity Commission Guidance on grant-giving by charities to noncharities and the requirements of the Fundraising Regulator. We benchmark ourselves against the Charity Governance Code.

A timetable for reviewing policies by the Board of Trustees is in place. This combined with regular review of governance reduces the risk to the organisation.

Those considered top risks are listed on page 30.

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ENVIRONMENTAL INVESTIGATION AGENCY UK

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Risk Action taken
Income not suffcient to cover outgoings Strategies and accompanying budgets reviewed and approved by Trustees
each year and include three-year projections.
Fundraising Team ensures raising required income is realistic and
required reporting on progress is undertaken.
Spending commitments are not made unless suffcient funds are available.
Insuffcient unrestricted free reserves to meet
EIA UK’s liabilities in the event of unforeseen
and/or catastrophic events		 Strategy to monitor free reserves is in place to ensure they are within the
target range. Particular attention is paid to the reserves balances during
review of the Management Accounts.
Inadequate fnancial controls and compliance
with regulatory requirements inhibit funding
of EIA’s work, furtherance of its objectives and
can cause reputational damage		 Finance Committee meets up to 10 times during the year to review income
and expenditure and factors that may impact the fnancial stability.
Trustees regularly monitor income and expenditure against the agreed
budget and strategies for the year.
The Trustees ensure governance and policies are ft for purpose and are
reviewed according to an agreed timetable.
Compliance with regulatory requirements is frequently reviewed.
Compliance with GDPR is reviewed annually and based on ICO guidance.
Risks (security, injury, illness, death)
associated with challenging environments in
which campaigns work is often carried out		 “Life Comes First” policy risk assessments for operations. A travel
safety system is in place to ensure the organisation meets its duty of
care for staff travelling overseas. Pre-trip risk assessments carried out.
Comprehensive travel insurance provision and on-the-ground practical
help in place.
COVID-19 impact on staff and operations Government guidance on COVID-19 is followed and Staff instructed to
work from home when required to. Health and safety measures have
been introduced in the offce to reduce risk of infection. Regular updates,
communications and welfare support is provided.
Senior Management Team holds monthly meetings including discussion
on COVID-19 measures.
Business continuity plan in operation and includes collaborative
discussion with funders.
Risk of legal action in response to EIA
publications		 Reports and other key campaign documents are checked by libel lawyers
before publication. All reports are fact-based, with facts carefully verifed.
Health and safety of staff Health and safety is a key priority for the charity and a Health and Safety
report is a standing item on the Trustees’ meeting agendas.
Lack of succession planning causes harm to
the organisation.		 Succession planning by Members of the Board of Trustees is in place.
Structural review being undertaken.
Fraud and cyber attacks Sound fnancial controls in place and described in the Finance Manual.
The Finance Manual is provided to all staff who must confrm they have
read it.
A cyber-attack prevention and response strategy is in place.

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ENVIRONMENTAL INVESTIGATION AGENCY UK

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Statement of responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statement in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2005. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as the Trustees are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006 of which the company’s auditors are unaware, and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Relationships with Related Parties and Other Organisations

EIA UK works in cooperation with EIA US Inc. with respect to its campaigns. A Trustee of EIA UK is also a Director of EIA US Inc.

EIA Netherlands, a company incorporated on 21 January 2013, was activated in the Hague by EIA UK during the year. One Trustee and two employees of EIA UK are directors of the company.

EIA UK collaborates with NGOs around the world to advance its work in the most cost-efficient way to achieve its aims.

On behalf of the Board:

Jennifer Lonsdale (Trustee)

26 September 2022

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

INDEPENDENT AUDITOR’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

~~Independent auditors~~ ’ ~~report~~

Opinion

We have audited the financial statements of Environmental Investigation Agency UK (‘the charitable company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Environmental Investigation Agency UK

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 31, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the

financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

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2021 ANNUAL REPORT AND ACCOUNTS

including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Neil Finlayson (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor

Date: 29 September 2022

Devonshire House 9 Appold Street London EC2A 2AP

34

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
Notes Unrestricted Restricted Total 2021 Unrestricted Restricted Total 2020
£ £ £ £ £ £
Income and endowments from
Donations & Legacies 2(i) 833,989 29,500 863,489 759,678 25,641 785,319
Income from other trading
2(ii) 1,000 - 1,000 1,752 - 1,752
activities
Investment Income 2(iii) 178 - 178 644 - 644
Income from charitable activities 2(v) - 3,259,216 3,259,216 - 3,119,942 3,119,942
Other income 2(iv) - 37,514 37,514 - - -
Total income and endownments 835,167 3,326,230 4,161,397 762,074 3,145,583 3,907,657
Expenditure on
Expenditure on Raising Funds 3 210,400 - 210,400 207,999 - 207,999
Charitable Activities 4 312,772 3,206,322 3,519,094 233,854 3,098,770 3,332,624
Total Resources Expended 523,172 3,206,322 3,729,494 441,853 3,098,770 3,540,623
Net income/(expenditure) 311,995 119,908 431,903 320,221 46,813 367,034
Transfers
Transfers between funds 7,190 (7,190) - 13,721 (13,721) -
Net incoming resources before
319,185 112,718 431,903 333,942 33,092 367,034
other recognised gains and losses
Other recognised gains/losses - - - - - -
Net Movement in Funds 319,185 112,718 431,903 333,942 33,092 367,034
Reconciliation of funds
Total funds brought forward 548,975 1,160,097 1,709,072 215,033 1,127,005 1,342,038
Total funds carried forward 868,160 1,272,815 2,140,975 548,975 1,160,097 1,709,072
----- End of picture text -----

35

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

BALANCE SHEET AS AT 31 DECEMBER 2021

----- Start of picture text -----
Notes 2021 2020
£ £
Fixed Assets
Tangible Assets 8 26,857 38,849
26,857 38,849
Current Assets
Debtors 9 527,533 544,377
Short Term Investments 14 550,000 -
Cash at bank and in hand 15 1,431,119 1,451,747
2,508,652 1,996,124
Liabilities: amounts falling due within one year
Creditors 10 (394,534) (325,901)
(394,534) (325,901)
Net current assets 2,114,118 1,670,223
Total Assets less Current Liabilities 2,140,975 1,709,072
Funds
Unrestricted 12 868,160 548,975
Restricted 11 1,272,815 1,160,097
Total Funds 2,140,975 1,709,072
----- End of picture text -----

The Financial Statements have been prepared in accordance with the provisions applicable to the Small Companies Regime and in accordance with the Companies Act 2006 relating to small companies and with FRS 102 (1A) the Financial Reporting Standard applicable in the UK and Republic of Ireland.

The Financial Statements were approved by the Board of Directors on the 26 September 2022 and signed on their behalf by:

J. Lonsdale (Trustee)

P. Townley (Trustee)

Company No: 07752350

36

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK(UK) LTD NOTES TO THE FINANCIAL STATEMENTS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 20 1721

----- Start of picture text -----
2021 2020
£ £
0. Xytxtyxty xtyxtxxty xtyxtfyxty
Cash flows from operating activities
Net cash provided by (used in) operaXy t ing acxytxy t ivities Xytxytxyt Xytxytxyt 540,249 Xytxytxy Xytxytt 75,761 Xytxyt
0000 0000 0000 0000 0000 0000
XytxytxytxyxtytxxCash flows from investing activities:
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Purchase of property, plant and equipment000,000 000,000 000,000 (10,877) 000,000 000,000 (27,577)000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx yNet additions to curren t asset investments xy 000,000 000,000 000,000 (550,000) 000,000 000,000 - 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Net cash provided by (used in) investing activities000,000 000,000 000,000 (560,877) 000,000 000,000 (27,577)000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Change in cash and cash equivalents in the reporting period000,000 000,000 000,000 (20,628) 000,000 000,000 48,184 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Cash and cash equivalents at the beginning of the reporting000,000 000,000 000,000 000,000 000,000 000,000
1,451,747 1,403,563
Xytxytxytx xytxyxtytx ytxy period 000,000 000,000 000,000 000,000 000,000 000,000
Subtotal 000,000 000,000 000,000 000,000 000,000 000,000
Cash and cash equivalents at the end of the reporting period 1,431,119 1,451,747
Total Income 000,000 000,000 000,000 0,000,000 0,000,000 0,000,000
Reconciliation of net income/(expenditure) to net cash flow from
Xytxytxyxxtyxtxoperating activities
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Operating surplus/(deficit) 000,000 000,000 000,000 431,903 000,000 000,000 367,034000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Adjustments for: 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Depreciation charges 000,000 000,000 000,000 22,869 000,000 000,000 28,621 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy (increase)/decrease in debtors 000,000 000,000 000,000 16,844 000,000 000,000 (219,720)000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy increase/(decrease) in creditors 000,000 000,000 000,000 68,633 000,000 000,000 (100,174)000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Net cash provided by (used in) operating activities 540,249 75,761
Subtotal 000,000 000,000 000,000 000,000 000,000 000,000
Total Expenditure Analysis of cash and cash equivalents and net debts000,000 000,000 000,000 0,000,000 0,000,000 0,000,000
Cash in hand
Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition
es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum
dolende voluptat quas doluptat.Opening Balance 1,451,747 1,403,563
It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo
omnim rem voluIncrease/(Decrease) in cashptatur, odis auta id que am que nullend ucilitat pa simus, im(20,628)peliae cor aut eium qui ne ea ped ex estrum 48,184
doluptatur ratur, andit vendaeped molorehent vernatintur?
Total 1,431,119 1,451,747
----- End of picture text -----

37

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY (UK) LTDENVIRONMENTAL INVESTIGATION AGENCY UK NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017FOR THE YEAR ENDED 31 DECEMBER 2021

Statutory Information

Environmental Investigation Agency UK is a charitable company limited by guarantee and is ~~incorporated in the United Kingdom. The0. Xyxtyxtyxt xtyxfty~~ registered address is 62-63 Upper Street, London N1 0NY. It was registered as a charity, number 1182208 with effect from 26 February 2019.

Xytxytxyt Xytxytxyt Xytxytxyt Xytxytxy Xytxytt Xytxyt ~~0000~~ 0000 0000 0000 0000 0000 ~~1. Accounting policies~~ Xytxytytxyxtyxtx Xytxytxytx xytxyxtytx ytxy Basis of preparation of financial statements 000,000 000,000 000,000 000,000 000,000 000,000 000,000

Xytxytytxyxtyxtx

Xytxytxytx xytxyxtytx ytxy Basis of preparation of financial statements 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy The financial statements have been prepared in accordance with the Financial Reporting Standard 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 applicable in the UK and Republic of Ireland (FRS 102) including Update Bulletin 2. The charity also Xytxytxytx xytxyxtytx ytxy prepared its financial statements in accordance with the Statement of Recommended Practice applicable 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006 and the Charities Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Act 2011. Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000

Xytxytxytx xytxyxtytx ytxy The EIA UK Trustees have assessed whether the use of the going concern basis is appropriate and 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy have considered possible events or conditions that might cast significant doubt on the ability of the 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxcompany to con t ytx ytxy inue as a going-concern. The Trustees have given due consideration to the current 000,000 000,000 000,000 000,000 000,000 000,000 ~~global economic challenges and are confdent that with the continued support of its loyal supporters and~~ Subtotal 000,000 000,000 000,000 000,000 000,000 000,000 ~~donors, the charity will accomplish its goals. The Trustees have made this assessment for a period of at~~ Total Income least one year from the date of approval of the financial statements. 000,000 000,000 000,000 0,000,000 0,000,000 0,000,000 The Trustees are confident that the charity has adequate resources to continue in operational existence Xytxytxytxyytxytxytx for the foreseeable future, meeting its obligations as they fall due, and that therefore the going concern Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 basis continues to be appropriate. Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy The financial statements are prepared in sterling, which is the functional currency of the company. 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy Monetary amounts in these financial statements are rounded to the nearest pound. The financial 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy statements have been prepared on the historical cost convention.000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 The principal accounting policies adopted are set out below: Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000

Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy Income 000,000 000,000 to a legacy exists but there is uncertainty as to 000,000 000,000 000,000 000,000 Income is included on an accruals basis. It its receipt or the amount receivable, details are Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 includes grants and donations and invoiced sales disclosed as a contingent asset until the criteria Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 of goods and services, excluding value added tax. for income recognition are met. Subtotal 000,000 000,000 000,000 000,000 000,000 000,000 ~~(i) Grants and donations (iii) Interest~~ Total Expenditure Grants and donations are accounted for in the year 000,000 000,000 Bank interest is recognised on a receivable basis.000,000 000,000 0,000,000 0,000,000 0,000,000 in which they are receivable.

000,000 000,000 000,000 000,000 ~~(iii) Interest~~ Bank interest is recognised on a receivable basis.000,000 000,000 0,000,000 0,000,000 0,000,000

(iv) Merchandise and film sales

Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition Statutory grants are accounted for using the Income from commercial trading activities is

es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum accrual model. Grant income is recognised in the recognised as earned, as the related goods and

dolende voluptat quas doluptat.Statement of Financial Activities on a systematic services are provided. It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo basis over the period in which the related costs are omnim rem voluptatur, odis auta id que am que nullend ucilitat pa simus, impeliae cor aut eium qui ne ea ped ex estrum incurred. (v) Foreign currencies

Transactions in foreign currencies are translated at the exchange rates ruling at the date of the transaction. Monetary assets and liabilities in foreign currencies are translated at the rates of exchange ruling at the balance sheet dates. All exchange differences are dealt with through the Statement of Financial Activities.

doluptatur ratur, andit vendaeped molorehent vernatintur? Other grants are recognised when receivable unless performance-related conditions apply, in which case the grant is recognised when the conditions for receipt have been complied with.

Grants relating to future periods are deferred and recognised in those future accounting periods.

(vi) Tangible fixed assets and depreciation

(ii) Legacies

Depreciation is calculated to write down the cost less estimated residual value of tangible fixed assets held for charitable use by equal annual instalments over their expected useful economic lives. The rates generally applicable on a straight-

Legacies are recognised following probate and once there is sufficient evidence that receipt is probable, and the amount of the legacy receivable can be measured reliably. Where entitlement

38

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY (UK) LTDENVIRONMENTAL INVESTIGATION AGENCY UK NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017FOR THE YEAR ENDED 31 DECEMBER 2021

line basis are:

– ~~0. Xytxtyxty xtyxtxxty xtyxtfyxty~~ Furniture 25%

Support costs comprise all other overhead costs for the running of the organisation in fulfilment of its charitable objectives. These costs are apportioned on a reasonable basis as determined by the Xytxytxyt Xytxytxy Xytxytt Xytxyt Trustees.0000 0000 0000 0000

Equipment – 33%

Field equipment – 50% Xytxytxyt Xytxytxyt 0000 0000 All tangible fixed assets costing more than £500 Xytxytxytxyxtytxx are capitalised at their cost to the organisation. Xytxytxytx xytxyxtytx ytxy 000,000 000,000

(x) Value Added Tax

000,000 000,000 000,000 000,000 The Charity is not registered for VAT and accordingly, where applicable, all expenditure 000,000 000,000 000,000 000,000 incurred is inclusive of VAT.000,000 000,000 000,000 000,000 000,000 000,000 000,000 000,000

000,000 000,000

Xytxytxytx xytxyxtytx ytxy (vii) Leasing commitments

Xytxytxytx xytxyxtytx ytxy Rentals payable under operating leases, including 000,000 000,000 Xytxytxytx xytxyxtytx ytxy any lease incentives received, are charged against 000,000 000,000 Xytxytxytx xytxyxtytx ytxy income on a straight-line basis over the lease 000,000 000,000 Xytxytxytx xytxyxtytx ytxy term, except where another more systematic 000,000 000,000 basis is more representative of the time pattern in Xytxytxytx xytxyxtytx ytxy which economic benefits from the lease asset are 000,000 000,000 Xytxytxytx xytxyxtytx ytxy consumed. 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000

(xi) Grants payable 000,000 000,000 000,000 000,000 Grants are recognised when they become due 000,000 000,000 000,000 000,000 for payment. Included within the Statement of 000,000 000,000 000,000 000,000 Financial Activities is the cost of grant instalments 000,000 000,000 000,000 000,000 that are payable to implementing partner organisations. 000,000 000,000 000,000 000,000 000,000 000,000 000,000 000,000 (xii) Fund accounting 000,000 000,000 000,000 000,000 ~~Designated funds are unrestricted funds~~ earmarked for 000,000 particular 000,000 purposes. The aim and 000,000 000,000 use of the fund is set out in the reserves policy and the notes to the financial statements.000,000 0,000,000 0,000,000 0,000,000

Xytxytxytx xytxyxtytx ytxy (viii) Other financial instruments 000,000 000,000

Xytxytxytx xytxyxtytx ytxy The charity only has financial assets and financial 000,000 000,000 ~~liabilities of a kind that qualify as basic fnancial~~ Subtotal instruments. 000,000 000,000

Total Income

000,000 000,000

Cash and cash equivalents

Cash and cash equivalents include cash at banks Xytxytxyxxtyxtxand in hand and short-term deposits with a Xytxytxytx xytxyxtytx ytxy maturity date of three months or less. 000,000 000,000

Unrestricted funds are donations and other incoming resources received or generated for 000,000 000,000 000,000 000,000 expenditure on general charitable objectives. 000,000 000,000 000,000 000,000

000,000 000,000

Xytxytxytx xytxyxtytx ytxy 000,000 000,000 Debtors and creditors Xytxytxytx xytxyxtytx ytxy 000,000 000,000 Debtors and creditors receivable or payable within Xytxytxytx xytxyxtytx ytxy 000,000 000,000 one year of the reporting date are carried at their Xytxytxytx xytxyxtytx ytxy 000,000 000,000 transaction price. Debtors and creditors that Xytxytxytx xytxyxtytx ytxy are receivable or payable in more than one year 000,000 000,000 Xytxytxytx xytxyxtytx ytxy and not subject to a market rate of interest are 000,000 000,000 Xytxytxytx xytxyxtytx ytxy measured at the present value of the expected 000,000 000,000 Xytxytxytx xytxyxtytx ytxy future receipts or payment discounted at a market 000,000 000,000 rate of interest. Xytxytxytx xytxyxtytx ytxy 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000

000,000 000,000 000,000 000,000 Restricted funds are donations received from a donor who has specified a particular project or area 000,000 000,000 000,000 000,000 000,000 000,000 000,000 000,000 of work to which the donation should be allocated. 000,000 000,000 000,000 000,000

Critical accounting estimates and areas of 000,000 000,000 000,000 000,000 judgement000,000 000,000 000,000 000,000 In preparing financial statements it is necessary 000,000 000,000 000,000 000,000 to make certain judgements, estimates and 000,000 000,000 000,000 000,000 assumptions that affect the amounts recognised 000,000 000,000 000,000 000,000 in the fnancial statements. The following judgements and estimates are considered by the 000,000 000,000 000,000 000,000 ~~Trustees to have the most signifcant effect on~~ amounts recognised in the financial statements. 000,000 0,000,000 0,000,000 0,000,000

Xytxytxytx xytxyxtytx ytxy

(ix) Taxation

Subtotal The Charity’s income primarily comprises grants 000,000 000,000 ~~and donations which are not subject to tax and~~ Total Expenditure therefore there is no tax liability arising in the year. 000,000 000,000

Depreciation and amortisation charges are based on the estimated useful life of the assets held.

Expenditure

Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition Expenditure, which is charged on an accruals on the estimated useful life of the assets held. es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum basis, is allocated between: dolende voluptat quas doluptat.

Charitable expenditure comprises all the expenditure incurred in furtherance of the charitable objectives and is analysed between:

39

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY (UK) LTDENVIRONMENTAL INVESTIGATION AGENCY UK NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
Unrestricted Restricted 2021 2020
2 ANALYSIS OF INCOME
0. Xyxtyxtyxt xtyxfty £ £ £ £
(i) Donations & Legacies
Legacies Xytxytxyt Xytxytxyt Xytxytxyt 356,305 Xytxytxy - Xytxytt 356,305 266,165 Xytxyt
0000 0000 0000 0000 0000 0000
Donations 395,547 29,500 425,047 399,492
Xytxytytxyxtyxtx
Xytxytxytx xytxyxtytx ytxy Gifts in Kind 000,000 000,000 000 82,000 ,137 000,000 - 00082,,000 137 119000,662,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 833,989 000,000 29,500 000,000 863,489 785 000,000 ,319
Xytxytxytx xytxyxtytx ytxy Gifts in kind comprises of google advertising valued at £82,137. 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy (ii) Activities for Generating Funds 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy Xytxytxytx xytxyxtytx ytxy Film Sales and other related activities 000,000 000,000 000,000 000,000 000,000 000,000 1,000 000,000 000,000 - 000,000 000,000 1,000 1000,000 000,000 ,752
Xytxytxytx xytxyxtytx ytxy (iii) Investment Income 000,000 000,000 000,000 000,000 000,000 000,000
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
Bank Interest 178 - 178 644
Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000
(iv) Other Income
Subtotal 000,000 000,000 000,000 000,000 000,000 000,000
Business Income - Provision of Consultancy Services - 37,514 37,514 -
Total Income 000,000 000,000 000,000 0,000,000 0,000,000 0,000,000
----- End of picture text -----

Xytxytxytxyytxytxytx Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Xytxytxytx xytxyxtytx ytxy 000,000 000,000 000,000 000,000 000,000 000,000 Subtotal 000,000 000,000 000,000 000,000 000,000 000,000 Total Expenditure 000,000 000,000 000,000 0,000,000 0,000,000 0,000,000 Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum dolende voluptat quas doluptat.

It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo omnim rem voluptatur, odis auta id que am que nullend ucilitat pa simus, impeliae cor aut eium qui ne ea ped ex estrum doluptatur ratur, andit vendaeped molorehent vernatintur?

40

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK(UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20 1721

(v) Project Grants

~~Year to 31 December 2021 0. Xytxtyxty xtyxtxxty xtyxtfyxty~~

Xytxytxyt
Xytxytxyt
Xytxytxyt
Xytxytxy
Xytxytt
Xytxyt
0000
0000
0000
0000
0000
0000
Xytxytxytxyxtytxx
Funder
Tigers
Ocean
Ocean (Global
Plas ics)
Climate
Elephants
Forests
Pangolins
Anti-Money
Laundering
Wildlife
£
£
£
£
£
£
£
£
£		 2021
£
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
BAND Foundation
107,336		 107,336
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Bureau of
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
International
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Narcotics and
Law Enforcement
316,342		 316,342
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Affairs
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Center for
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
In ernational
Environmental
127,760		 127,760
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Law*
Subtotal
000,000
000,000
000,000
000,000
000,000
000,000
Children’s
Total Income
000,000
000,000
000,000
0,000,000
0,000,000
0,000,000
Xytxytxyxxtyxtx
Investment Fund
Foundation
249,541
David Shepherd		 249,541
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Wildlife
10,000
38,090		 48,090
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Foundation
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Department for
Environment,
Food & Rural
40,672
94,290
7,413
58,042		 200,417
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Affairs
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Department for
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
In ernational
15,079		 15,079
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Development
Xytxytxytx xytxyxtytx ytxy
000,000
000,000
000,000
000,000
000,000
000,000
Subtotal
000,000
000,000
000,000
000,000
000,000
000,000
Total Expenditure
000,000
000,000
000,000
0,000,000
0,000,000
0,000,000
EIA US
48,857
163,543
~~EJF~~
Philanthropies
46,277		 212,400
46,277
Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition
Ernest Kleinwort
Charitable Trust
60,000		 60,000
es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum
dolende voluptat quas doluptat.
Foreign,
It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo
omnim rem voluptatur, odis auta id que am que nullend ucilitat pa simus, impeliae cor aut eium qui ne ea ped ex estrum
doluptatur ratur, andit vendaeped molorehent vernatintur?
Commonwealth
& Development
Offce
443,240
Full Circle
Foundation
53,972
Japan Animal
Welfare Society
10,000
Lilongwe Wildlife
Trust
16,322		 443,240
53,972
10,000
16,322

41

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
(v) Project Grants (cont’d)
Year to 31 December 2021
Tigers Ocean Ocean (Global Climate Elephants Forests Pangolins Anti-Money Wildlife 2020
Funder
Plastics) Laundering
£ £ £ £ £ £ £ £ £ £
National
Geographic 44,653 44,653
Society
Network for
7,251 7,251
Social Change
Oak Foundation 150,000 150,000
Pangolin Crisis
38,431 35,572 74,003
Fund
Plastic
- 124,788 124,788
Solutions Fund
Rufford
25,000 25,000 50,000
Foundation
Save the Rhino
17,807 17,807
International
Schwab
384,882 384,882
Charitable Fund
Sequoia Climate
432,572 432,572
Fund
Shetland Tiger
1,000 1,000
Fund
Zero Waste
65,484 65,484
Europe
Total 161,730 124,341 252,548 1,066,995 383,366 621,862 266,577 7,413 374,384 3,259,216
* EIA is a sub-grantee on a grant funded by the Oak Foundation
----- End of picture text -----**

** An initiative by the Wildlife Conservation Network and Save Pangolins

42

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

(v) Project Grants (cont’d)

----- Start of picture text -----
Year to 31 December 2020
Ocean (Global Anti-Money
Funder Tigers Ocean Climate Elephants Forests Pangolins Wildlife 2020
Plastics) Laundering
£ £ £ £ £ £ £ £ £ £
BAND
111,584 111,584
Foundation
Bureau of
International
Narcotics
98,316 98,316
and Law
Enforcement
Affairs
Center for
International
124,855 124,855
Environmental
Law
Children’s
Investment Fund 49,082 49,082
Foundation
Clean Air Task
22,421 22,421
Force
David Shepherd
Wildlife 7,500 7,500 15,000
Foundation
Department for
Environment,
142,315 60,325 202,640
Food & Rural
Affairs
Department for
International 776,272 776,272
Development
EIA US 53,432 285,336 338,768
Elephant Crisis
112,171 112,171
Fund
Ernest Kleinwort
60,000
Charitable Trust 60,000
John Ellerman
60,000 60,000
Foundation
ClimateWorks
Foundation 120,747 120,747
(KCEP PL & MF))
National
38,619 38,619
Geographic
Network for
20,000
Social Change 20,000
----- End of picture text -----

43

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

(v) Project Grants (cont’d)

----- Start of picture text -----
Year to 31 December 2020
Funder Tigers Ocean Ocean (Global Climate Elephants Forests Pangolins [Anti-Money ] Wildlife 2020
Plastics) Laundering
£ £ £ £ £ £ £ £ £ £
Norwegian
Agency for
45,931 45,931
Development
Cooperation
Oak
150,000 150,000
Foundation
Pangolin Crisis
38,344 38,344
Fund
Plastic
129,382 129,382
Solutions Fund
Royal United
Services 3,376 3,376
Institute
Rufford
25,000 25,000 50,000
Foundation
Save the Rhino 24,007 24,007
Sequoia
315,120 315,120
Climate Fund
Shetland Tiger
1,000 1,000
Fund
Swedish
Postcode 127,181 127,181
Lottery
Waterloo
25,000 25,000
Foundation
Zero Waste
60,126 60,126
Europe
Total 137,507 173,558 300,168 634,551 440,475 1,086,608 188,434 60,325 98,316 3,119,942
----- End of picture text -----

44

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2021 2020
3 RAISING FUNDS
£ £
Fundraising and Publicity 176,241 174,172
Support Costs 34,159 33,827
Total 210,400 207,999
4 (i) CHARITABLE ACTIVITIES
The amount spent on charitable activities is analysed across projects as follows:
Year to 31 December 2021 2021
Support & Grants Direct
Total
Governance Payable Expenditure
£ £ £ £
Tigers 33,643 5,902 157,433 196,978
Tigers (DEFRA) 6,962 28,312 10,300 45,574
Pangolins 41,427 79,865 138,389 259,681
Elephants 72,315 - 351,965 424,280
Wildlife - INL 55,694 53,447 217,761 326,902
Wildlife - Defra West & Central Africa 8,154 - 37,784 45,938
Ocean 31,869 - 155,990 187,859
Ocean (Global Plastics) 42,821 6,000 214,522 263,343
Climate - CIFF 30,584 - 157,740 188,324
Climate - SPCL 12,654 - 65,263 77,917
Climate - CATF 6,610 - 34,092 40,702
Climate - CWF (KCEP PL & MF) 9,150 30,000 22,718 61,868
Climate - Sequoia Climate Fund 16,654 55,311 39,106 111,071
Climate - Schwab Charitable Fund 46,000 235,000 31,292 312,292
Anti-Money Laundering - Defra 2,849 8,421 7,697 18,967
Forests - DFID 3 38,634 8,223 174,809 221,666
Forests - FCDO 79,156 53,780 335,897 468,833
Forests - NORAD 3 8,334 2,087 47,731 58,152
Forests - NORAD (2021/25 Year 1) 30,485 40,030 112,165 182,680
Forests - Waterloo 3,736 - 22,331 26,067
Total 577,731 606,378 2,334,985 3,519,094
----- End of picture text -----

45

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

CHARITABLE ACTIVITIES (cont’d)

----- Start of picture text -----
Year to 31 December 2020 2020
Support & Grants Direct
Total
Governance Payable Expenditure
£ £ £ £
Tigers 32,089 1,000 149,778 182,867
Tigers (DEFRA) (342) (1) (2,027) (2,370)
Pangolins 52,135 48,914 207,344 308,393
Elephants 72,031 10,481 327,871 410,383
Wildlife - INL 18,855 31,690 68,088 118,633
Ocean 28,672 - 142,809 171,481
Ocean (Global Plastics) 60,275 43,735 272,195 376,205
Climate - GEC 184 - 1,091 1,275
Climate - CIFF 27,777 - 144,292 172,069
Climate - SPCL 25,426 - 132,080 157,506
Climate - CATF 861 - 4,473 5,334
Climate - CWF (KCEP PL & MF) 10,117 1,846 51,256 63,219
Climate - Sequoia Climate Fund 29,349 167,089 5,030 201,468
Adessium Foundation - Inst support 1,886 - 9,824 11,710
Anti-Money Laundering - Defra 12,548 13,000 51,799 77,347
Forests - DFID 3 131,959 42,671 605,001 779,631
Forests - NORAD 3 49,207 62,500 182,647 294,354
Forests - Waterloo 450 - 2,669 3,119
Total 553,479 422,925 2,356,220 3,332,624
----- End of picture text -----

46

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
4(ii) Charitable Activites were funded as follows:
The expenditure below sets out the costs incurred on charitable activities disclosing the amounts funded by
general unrestricted and restricted funds.
Year to 31 December 2021 Unrestricted Restricted 2021
£ £ £
Tigers 95,125 101,852 196,977
Tigers (DEFRA) 2,874 42,700 45,574
Pangolins 20,871 238,810 259,681
Elephants 36,250 388,030 424,280
Wildlife - INL 21,720 305,182 326,902
Wildlife - Defra West & Central Africa 597 45,341 45,938
Ocean 15,228 172,632 187,860
Ocean (Global Plastics) 6,737 256,606 263,343
Climate - GEC (1,560) 1,560 -
Climate - CIFF 6,657 181,667 188,324
Climate - SPCL 3,523 74,394 77,917
Climate - CATF 1,320 39,382 40,702
Climate - CWF (KCEP PL & MF) 4,339 57,530 61,869
Climate - Sequoia Climate Fund 2,485 108,586 111,071
Climate - Schwab Charitable Fund 6,056 306,236 312,292
Adessium Foundation - Inst support 1,382 (1,382) -
Anti-Money Laundering - Defra 9,238 9,729 18,967
Forests - DFID 3 18,764 202,902 221,666
Forests - FCDO 27,571 441,262 468,833
Forests - NORAD 3 5,041 53,111 58,152
Forests - NORAD (2021/25 Year 1) 24,818 157,862 182,680
Forests - Waterloo 3,736 22,330 26,066
Total 312,772 3,206,322 3,519,094
Year to 31 December 2020 Unrestricted Restricted 2020
£ £ £
Tigers 25,178 157,689 182,867
Tigers (DEFRA) (342) (2,028) (2,370)
Pangolins 21,684 286,709 308,393
Elephants 29,632 380,751 410,383
Wildlife - INL 11,831 106,802 118,633
Ocean 4,461 167,020 171,481
Ocean (Global Plastics) 22,634 353,571 376,205
Climate - GEC 184 1,091 1,275
Climate - CIFF 7,455 164,613 172,068
Climate - SPCL 6,825 150,681 157,506
Climate - CATF 231 5,103 5,334
Climate - CWF (KCEP PL & MF) 85 63,135 63,220
Climate - Sequoia Climate Fund 3,531 197,936 201,467
Adessium Foundation - Inst support 1,886 9,824 11,710
Anti-Money Laundering - Defra 2,352 74,995 77,347
Forests - DFID 3 63,179 716,452 779,631
Forests - NORAD 3 32,598 261,757 294,355
Forests - Waterloo 450 2,669 3,119
Total 233,854 3,098,770 3,332,624
----- End of picture text -----

47

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
Office
4(iii) SUPPORT COSTS Staff IT Premises Costs & Governance 2021 2020
Sundries
£ £ £ £ £ £ £
Tigers 15,190 1,616 6,318 8,753 1,766 33,643 32,089
Tigers (DEFRA) 3,591 382 503 2,069 417 6,962 (342)
Pangolins 20,297 2,160 4,915 11,696 2,359 41,427 52,135
Elephants 32,732 3,483 13,434 18,861 3,804 72,314 72,031
Wildlife - INL 25,222 2,684 10,323 14,534 2,931 55,694 18,855
Wildlife - Defra West & Central
3,514 374 1,833 2,025 408 8,154 -
Africa
Ocean 14,507 1,544 5,773 8,359 1,686 31,869 28,672
Ocean (Global Plastics) 20,508 2,182 5,930 11,817 2,384 42,821 60,275
Climate - GEC - - - - - - 184
Climate - CIFF 14,670 1,561 4,195 8,453 1,705 30,584 27,777
Climate - SPCL 6,069 646 1,736 3,497 705 12,653 25,426
Climate - CATF 3,171 337 907 1,827 369 6,611 861
Climate - CWF (KCEP PL & MF) 4,903 522 331 2,825 570 9,151 10,117
Climate - Sequoia Climate Fund 8,781 934 858 5,060 1,021 16,654 29,349
Climate - Schwab Charitable Fund 24,765 2,635 1,451 14,270 2,879 46,000 -
Adessium Foundation - Inst support - - - - - - 1,886
Anti-Money Laundering - Defra 1,499 160 152 864 174 2,849 12,548
Forests - DFID 3 17,022 1,811 8,014 9,808 1,979 38,634 131,959
Forests - FCDO 36,240 3,856 13,966 20,882 4,212 79,156 -
Forests - NORAD 3 4,633 493 - 2,670 538 8,334 49,207
Forests - NORAD (2021/25 Year 1) 14,154 1,506 5,024 8,156 1,645 30,485 -
Forests - Waterloo 2,077 221 - 1,197 241 3,736 450
Total support costs charged to
273,545 29,107 85,663 157,623 31,793 577,731 553,479
charitable activities
Total support costs charged to
16,390 1,745 4,675 9,444 1,905 34,159 33,827
fundraising activities
Total Support Costs 289,935 30,852 90,338 167,067 33,698 611,890 587,306
Support costs are allocated on the basis of expenditure ratios and staff numbers where appropriate.
Support costs include donated services recognised as Gifts in Kind in the sum of £82,137 for google advertising.
----- End of picture text -----

48

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2021 2020
4(iv) GOVERNANCE COSTS
£ £
Audit Costs - Fees for the current year 13,080 12,150
Audit Costs - in respect of other fees 450 420
Legal & Professional Fees 1,230 31,140
Staff Costs 16,200 27,696
Other Consultancy Costs 2,704 9,600
Trustees' Expenses 34 1,088
Total 33,698 82,094
----- End of picture text -----

Governance costs are allocated within support costs and charged to charitable and fundraising activities. 4(v) GRANTS PAYABLE

----- Start of picture text -----
The following material grants were paid during the year:
2021 2020
£ £
Africa Nature Investors (ANI) Foundation 53,447 31,690
2Celsius 75,000 20,000
BRIDGE 13,050 27,500
Centre for International Environmental Law - 25,735
Conserv Congo 34,586 10,481
Deutsche Umwelthilfe e.V. 75,000 30,000
Education for Nature Vietnam 13,766 -
EIA US - 78,276
European Environmental Bureau 45,311 -
European Environmental Citizens' Organisation for Standardisation 20,000 -
Food & Water Watch 85,000 -
Fundación Ecologia y Desarrollo (ECODES) 20,000 -
Jaringan Pemantau Independen Kehutanan (980) -
League for the Environment - Legambiente - 20,000
LibertyASIA 7,923 13,000
MarViVa Foundation 6,000 18,000
Natural Resource Conservation Network 45,279 48,914
Royal United Services Institute 498 -
Shecco - 658
Telapak 92,050 77,671
Wildlife Friends Foundation of Thailand 20,448 1,000
ZERO - 20,000
Total Grants 606,378 422,925
----- End of picture text -----

49

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2021 2020
5 NET INCOMING RESOURCES
£ £
Net incoming resources are stated after:
Auditors' Remuneration - Current year 10,900 10,125
Auditors' Remuneration - in respect of other services 1,400 1,300
Trustees' Emoluments 38,031 36,810
Trustees' Pension Contributions 6,000 6,000
Depreciation of Fixed Assets 22,869 28,621
2021 2020
6 TRUSTEES’ REMUNERATION
£ £
Trustees' Emoluments 38,031 36,810
Trustees' Pension Contributions 6,000 6,000
Employer's NI for Trustees 3,367 3,293
Total 47,398 46,103
The above represents payments to a Trustee for her work as an employee of the charity as approved by the Charity
Commission and not for acting in the capacity of a Trustee.
7 STAFF COSTS No. No.
The average number of employees was 48 45
Staff costs including Trustees' remuneration were as follows: £ £
Staff on UK payroll
Wages and Salaries 1,590,631 1,488,692
Social Security Costs 165,219 155,032
Pension Costs 83,981 75,763
WFH Allowances 8,604 8,604
Sub Total 1,848,435 1,728,091
Other Salary Costs 299,353 244,504
Training & Recruitment Costs 10,353 20,335
2,158,141 1,992,930
----- End of picture text -----

Pension costs represent contributions to a personal pension scheme and payments as a result of auto enrolment.

50

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
7 STAFF COSTS (cont’d) .
The number of employees with emoluments above £60,000
2021 2020
were:
£60,000 - £70,000 2 2
Employer’s pension contribution in respect of higher paid employees in 2021 totalled £10,439 (2020: £10,329)
The key management personnel of the Charity comprise the Executive Director and Campaigns Director.
The total cost of employing key management personnel in the year was £157,128 (2020: £155,338)
The above staff costs include employer’s national insurance costs and employer pension contributions.
----- End of picture text -----

----- Start of picture text -----
8 FIXED ASSETS 2021 2020
Furniture and Equipment Furniture and Equipment
£ £
Cost at 1st January 2021 205,909 212,318
Additions 10,877 27,577
Disposals 2,210 33,986
Cost at 31st December 2021 214,576 205,909
Depreciation at 1st January 2021 167,060 172,425
Charge for the Period 22,869 28,621
Disposals 2,210 33,986
Depreciation at 31st December 2021 187,719 167,060
Net Book Value at 31st December 2021 26,857 38,849
Net Book Value at 31st December 2020 38,849 39,893
9 DEBTORS 2021 2020
£ £
Other Debtors 51,844 33,058
Prepayments 9,248 8,006
Accrued Income 466,441 503,313
Total 527,533 544,377
----- End of picture text -----

Included in other debtors is a rent deposit of £12,250 on which the property landlords have a legal charge.

51

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10 CREDITORS: Amounts falling due within one year

----- Start of picture text -----
2021 2020
£ £
Trade Creditors 26,710 113,483
Taxes and Social Security 55,435 49,757
Accruals 53,336 87,659
Deferred Income 210,420 60,000
Pension Liability 14,455 12,365
Other Creditors 34,178 2,637
Total 394,534 325,901
----- End of picture text -----

11 RESTRICTED FUNDS

----- Start of picture text -----
Other
Grants Support &
Balance b/f Income Staff Costs Direct Transfers Balance c/f
Payable Governance
Costs
Year to 31
£ £ £ £ £ £ £ £
December 2021
Tigers 31,766 133,930 84,182 5,902 9,704 2,063 - 63,845
Tiger (DEFRA) 2,028 40,672 10,290 28,312 4,088 10 - -
Pangolins 68,135 286,077 128,453 79,865 20,556 9,936 - 115,402
Elephants 260,944 383,366 339,659 - 36,065 12,306 - 256,280
Wildlife - INL (9,876) 316,342 201,163 53,447 33,974 16,598 (1,284) -
Wildlife - Defra
West & Central - 58,042 37,784 - 7,557 - - 12,701
Africa
Ocean 75,643 134,341 145,857 - 16,641 10,133 (1,334) 36,019
Ocean (Global
89,431 252,548 204,548 6,000 36,084 9,974 (1,002) 84,371
Plastics)
Climate (GEC) 1,560 - - - 1,560 - - -
Climate - CIFF 114,306 249,541 149,193 - 23,927 8,547 (1,176) 181,004
Climate - SPCL 74,394 - 46,357 - 9,131 18,906 - -
Climate - CATF 17,277 24,642 30,072 - 5,290 4,019 (1,176) 1,362
Climate - CWF
57,612 - 12,325 30,000 4,812 10,393 - 82
(KCEP PL & MF)
Climate -
117,183 432,572 33,494 55,311 14,169 5,613 (42) 441,126
Sequoia Climate
Fund
Climate
- 384,882 28,743 235,000 39,944 2,549 - 78,646
- Schwab
Charitable Fund
----- End of picture text -----

52

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
11 RESTRICTED FUNDS (cont’d)
Other
Grants Support &
Balance b/f Income Staff Costs Direct Transfers Balance c/f
Payable Governance
Costs
Year to 31
£ £ £ £ £ £ £ £
December 2021
Adessium
Foundation - Inst (1,382) - - - (1,382) - - -
support
Anti-Money
Laundering - 2,316 7,413 5,497 8,421 (6,389) 2,200 - -
Defra
Forest - DFID 3 187,823 15,079 174,739 8,223 19,870 70 - -
Forests - FCDO - 443,240 320,426 53,780 51,585 15,472 - 1,977
Forests - NORAD
48,606 4,505 30,473 2,087 3,293 17,258 - -
3
Forests - NORAD
- 159,038 98,453 40,030 5,667 13,712 (1,176) -
(2021/25 Year 1)
Forests -
22,331 - 22,331 - - - - -
Waterloo
Total 1,160,097 3,326,230 2,104,039 606,378 336,146 159,759 (7,190) 1,272,815
Included in the Statement of Financial Activities are funds which have been restricted by the donor for the projects
listed above.
----- End of picture text -----

Transfers represent fixed assets acquired which have been funded by restricted funds.


Balance b/f
Income
Staff Costs
Grants
Payable
Support &
Governance
Other
Direct
Costs
Transfers Balance c/f
Year to 31
December 2020
£
£
£
£
£
£
£
£
Tigers
38,810
150,645
149,124
1,000
6,910
655
-
31,766
Tiger (DEFRA)
-
-
-
-1
0
-2,027
-
2,028
Pangolins
156,095
200,937
185,285
48,914
30,451
22,059
(2,188)
68,135
Elephants
203,325
440,475
321,203
10,481
42,400
6,668
(2,104)
260,944
Wildlife - INL
-
98,316
67,709
31,690
7,024
379
(1,390)
(9,876)
Ocean
69,105
173,558
136,383
-
24,211
6,426
-
75,643
Ocean (Global
Plastics)
143,334
300,168
247,302
43,735
37,641
24,893
(500)
89,431
Climate (GEC)
2,651
-
-
-
0
1,091
-
1,560
Climate - CIFF
231,808
49,082
139,747
-
22,292
4,545
-
114,306
Climate - SPCL
96,382
127,181
117,631
-
16,589
14,449
(500)
74,394
Climate - CATF
-
22,421
4,473
-
671
-
-
17,277

53

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

11 RESTRICTED FUNDS (cont’d)

----- Start of picture text -----
Other
Grants Support &
Balance b/f Income Staff Costs Direct Transfers Balance c/f
Payable Governance
Costs
Year to 31
£ £ £ £ £ £ £ £
December 2020
Climate - CWF
- 120,747 49,409 1,846 10,033 1,847 - 57,612
(KCEP PL & MF)
Climate - Sequoia
- 315,120 5,030 167,089 25,818 0 - 117,183
Climate Fund
Adessium
Foundation - Inst 8,441 - 6,728 - 0 3,095 - (1,382)
support
Anti-Money
Laundering - 16,986 60,325 41,412 13,000 10,195 10,388 - 2,316
Defra
Forest - DFID 3 133,619 776,272 574,135 42,671 68,780 30,865 (5,617) 187,823
Forests - NORAD
26,449 285,336 168,577 62,500 16,610 14,070 (1,422) 48,606
3
Forests -
- 25,000 2,669 - 0 - - 22,331
Waterloo
Total 1,127,005 3,145,583 2,216,817 422,925 319,625 139,403 (13,721) 1,160,097
12 UNRESTRICTED FUNDS
Balance b/f Income Expenditure Transfers Balance c/f
£ £ £ £ £
Unrestricted Funds 548,975 835,167 523,172 7,190 868,160
Total 548,975 835,167 523,172 7,190 868,160
----- End of picture text -----

54

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
13 NET ASSETS BY FUND
Designated
As at December 2021 Unrestricted Funds Restricted Funds Total Funds
Funds
£ £ £ £
Fixed Assets 26,857 - - 26,857
Current Assets 971,641 - 1,537,011 2,508,652
Current Liabilities (130,338) - (264,196) (394,534)
Total 868,160 - 1,272,815 2,140,975
Designated
As at December 2020 Unrestricted Funds Restricted Funds Total Funds
Funds
£ £ £ £
Fixed Assets 38,849 - - 38,849
Current Assets 604,347 - 1,391,777 1,996,124
Current Liabilities (94,221) - (231,680) (325,901)
Total 548,975 - 1,160,097 1,709,072
----- End of picture text -----

This is cash held from unrestricted reserves held for investment or other purposes rather than to meet short 14 term cash commitments.

15 Cash at bank and in hand as at 31 December 2021 amounted to £1,431,119.

16 RELATED PARTIES

EIA UK co-operates with the Environmental Investigation Agency Inc, a 501(c)(3) tax exempt organisation registered in the USA.

One trustee is also a director of EIA Inc. During the year grant income totalling £212,400 (2020: £338,768) was receivable from EIA Inc.

EIA Netherlands, a company incorporated on 21 January 2013, was activated in the Hague by EIA UK during the year. One Trustee and two employees of EIA UK are directors of the company.

During the year EIA UK incurred costs on behalf of EIA Netherlands in the sum of £1,166 (2020: £2,569) for offce
desk space and legal costs.
2021
2020
Grants receivable from EIA Inc during the year
212,400
338,768
Grants payable to EIA Inc during the year
-
78,276

55

2021 ANNUAL REPORT AND ACCOUNTS

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17 LEASE COMMITMENTS

a) Land and Buildings

The Charity entered into a new lease for its office premises from 25th March 2019 for a lease term of 5 years with an annual rent of £57,950.

The remaining lease commitment payable at the year end amounted to:
2021
2020
£
£
Within 1 year
57,950
57,950
Within 1 - 2 years
72,438
115,900
Within 2 - 5 years
-
14,488
Total
130,388
188,338

b) Other Lease Commitments

In 2020, the Charity entered into an agreement with Grenke Leasing Ltd for a new photocopier.

The Charity agreed to pay £594 per quarter for a primary period of 63 months - equivalent to 21 rentals.

2021
2020
£
£
Within 1 year
2,376
2,376
Within 1 - 2 years
4,752
4,752
Within 2 - 5 years
2,376
4,752
Total
9,504
11,880

18

CONTINGENT LIABILITY

The Charity is not registered for VAT. However, a possible need to register due to the reverse charge mechanism has come to light after the financial year end.

Due to the nature and complexity of the activities undertaken by the Charity, it is not possible to estimate the amount of the potential liability, if any, with reasonable accuracy.

HM Revenue and Customs are in the process of being notified, and it is uncertain how long it will take to resolve the matter.

56

Environmental Investigation Agency UK

ENVIRONMENTAL INVESTIGATION AGENCY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

57

2021 ANNUAL REPORT AND ACCOUNTS

EIA UK

62-63 Upper Street, London N1 0NY UK T: +44 (0) 20 7354 7960 E: ukinfo@eia-international.org eia-international.org

UK Charity Number: 1182208 Company Number: 07752350 Registered in England and Wales