Environmental Investigation Agency UK Annual Report and Accounts 2022 





||CONTENTS||||
|---|---|---|---|---|
||~~Welcome~~||~~3~~||
||~~About us~~||~~4~~||
||~~2023-25 Objectives~~||~~6~~||
||~~Key Highlights~~||~~8~~||
||~~2022 Achievements and Performance~~||||
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||~~Climate~~||~~14~~||
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||~~Forests~~||~~16~~||
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||~~Ocean~~||~~18~~||
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||~~Wildlife~~||~~20~~||
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||~~Fundraising~~||~~28~~||
||~~Thank you~~||~~31~~||
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||~~Trustees’ Report~~||||
||~~Structure, Governance and Management~~||~~32~~||
||~~Financial Review~~||~~32~~||
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||~~Statement of Responsibilities~~||~~37~~||
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||~~Independent Auditors’ Report~~||~~38~~||
||~~Statement of Financial Activities~~||~~41~~||
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||~~Balance Sheet~~||~~42~~||
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||~~Statement of Cash Flows~~||~~43~~||
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||~~Notes to Financial Statements~~||~~44~~||



## TRUSTEES 

James Arrandale Pesh Framjee Jenine Langrish (Resigned 4 May 2022) 

Jennifer Lonsdale Mannat Malhi (Appointed 4 May 2022) Alice Railton (Appointed 4 May 2022) John Stephenson Kit Stoner Allan Thornton Paul Townley 

## BANKERS 

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

Barclays Bank 193 Camden High Street London NW1 7PJ 

## AUDITORS 

## 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 

Moore Kingston Smith 9 Appold Street London EC2A 2AP 

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## Welcome 

Every year brings its own difficulties and 2022 has been no different as we grapple with dynamic economic challenges and the impacts and changes of working habits, a legacy of the pandemic. As always, EIA UK has had many successes and has made great strides in achieving its campaign goals, many of which are highlighted in this report. 

More broadly, EIA UK has seen rapid growth over the past few years. Recognising the need to ensure our organisational effectiveness and ensure we are future-proof, at the beginning of 2022, and with external specialised support, we initiated a change and transition programme. Focussing on strategy, culture and structure, as well as strengthening leadership and teamworking, we embarked on an ambitious consultative process across the organisation that included all staff and trustees. This has resulted in a daunting programme of work and associated work plan that will progress through 2023 and beyond. 

As anyone who has been involved in such a process can attest, this is no small undertaking and is made all the more challenging by progressing in addition to, and in tandem with, the ‘day jobs’ of the entire EIA team. 

Based on our own campaigning work, we are fully aware that no lasting or meaningful change happens overnight, so we are in this for some time to come. The resulting change processes are underway and while there is much yet to do, we are optimistic that we are positioning ourselves to achieve all our strategic goals while at the same time ensuring EIA is the best organisation it can be. 

Of course, none of this would be possible without the enduring support of our supporters and donors, who are the mainstay of our work. Without you, we would not be approaching our 40th anniversary next year and for this I extend my sincerest gratitude to you all. 

Mary Rice Executive Director 

The Trustees are pleased to present the EIA UK 2022 Annual Report. 

On behalf of the Trustees, I wish to thank the staff of the EIA for their hard work and extraordinary achievements during the past year. The report is a compelling account of the range and size of the challenges faced as well as a record of the impacts made by the EIA’s actions. 

As we look towards 2023, an important milestone will be reached. For the first time, EIA UK will face a future without its remaining founder members, Jennifer Lonsdale and Allan Thornton. Both will be stepping down as Trustees in August 2023. Together with Dave Currey, Jennifer and Allan formed EIA in 1984 and they leave behind them an incredible legacy. What began as a highly successful campaign to document and publicise the plight of, and crimes committed against, whales has grown into a remarkable campaigning machine whose effectiveness is demonstrated on every page of this report. 

Thank you, Jennifer and Allan, for your inspiration, leadership and unstinting hard work – and congratulations on a truly remarkable lifetime of achievement. 

Jennifer and Allan’s 40 years of devotion to the work of the EIA sums up what makes the organisation both special and effective. It is the demonstration of longevity, of expertise built up over years, of determination and perseverance, of long-term planning. Prosecutions, legislation, meaningful international co-operation and conventions, all take time. EIA is not about the ‘quick fix’ or the ‘low hanging fruit’ – it’s about making real and lasting change. 

None of the successes highlighted in this report could have been achieved without the help of our volunteers, supporters and donors. We are sincerely grateful for your help and support. 

## John Stephenson 

Chair of the Board of Trustees 

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## About us 

~~We investigate and campaign against environmental crime and abuse.~~ 

~~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 such as 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 work to avert climate catastrophe by strengthening and enforcing regional and international agreements that tackle short-lived climate super-pollutants, including ozone-depleting substances, hydrofuorocarbons and methane, and advocating corporate and policy measures to promote transition to a sustainable cooling sector and away from fossil fuels.~~ 

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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: 

- exposing environmental destruction and loss of biodiversity through uncompromising and innovative investigations 

- using this evidence and research to uncover environmental crimes and abuses and those responsible 

- campaigning for protection of the environment through better enforcement of environmental law, progressive policymaking and changes in consumer behaviour 

## Objectives and public benefit 

The objectives of our organisation, as set out in the objects contained in the Memorandum and Articles of Associate 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 

- 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. 

- developing effective partnerships and sharing skills and expertise 

## 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. 

- 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 help the authorities in the UK and overseas to prevent or reduce crimes. 

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## 2023-25 objectives 

## ~~Climate~~ 

The UK and European Union (EU) significantly reduce emissions of climate-strengthen legislation to 1 damaging hydrofluorocarbons (HFCs) and other F-gases; 

The Montreal Protocol adopts measures to strengthen ozone- and climate-related controls that can avoid 2 cumulative emissions of more than 22 billion CO2equivalent tonnes by 2050. 

## ~~Forests~~ 

To curb forest crime by reducing illegal timber and illegal forest logging, trade in illicit 1 conversion, with a priority on palm oil. 

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

The EU agrees an ambitious covering the whole supply EU Methane Regulation 3 chain, imports included. 

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## ~~Ocean~~ 

Stringent policy measures regulating the production, manufacture, design, containment and consumption of plastics are adopted and implemented at a 1 global level, including negotiation of a new global treaty on plastic pollution and measures to reduce sea-based sources of plastic pollution. 

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

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Plastic use in the UK food, beverage and convenience sector is reduced and key European supermarkets are taking steps to reduce their plastic footprints. 

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A sustained reduction non-hunting threats in the hunting and 4 to cetaceans. 

## ~~Wildlife~~ 

Elephant Campaign: Disruption of organised criminal networks 1 involved in the illegal ivory and other wildlife trade. Elephant Campaign: Adoption and implementation of national laws, regulations 2 and policies to enhance the protection of wildlife from trade. Elephant Campaign: Adoption of decisions under multilateral international commercial frameworks to ensure 3 trade in elephant and other wildlife products is prohibited. 

Pangolin Campaign: The primary focus of the campaign is to reduce demand for pangolins and their derivatives by bringing about changes 7 that see a drastic reduction (and ideally an end) to the use of pangolin scales in traditional Chinese medicine (TCM). 

Pangolin Campaign: A secondary and related objective is to expose networks trafficking in pangolins and pangolin scales, building up an understanding of their methodologies and of the illicit market and illegal trade. 

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Elephant Campaign: Prevention of, and opposition to, unsustainable infrastructure and development projects that pose a risk to elephant 4 and other wildlife habitats and holding governments and private sector actors accountable. 

Pangolin Campaign: A third objective is to support enforcement and disruptive action against the illegal trade and the criminal networks that engage in it, including making transportation of pangolin scales and whole pangolins more difficult and reducing opportunities to launder the proceeds of these crimes 

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Elephant Campaign: Increased trends posing a threat to awareness of emerging 5 elephants and other wildlife. 

Tiger Campaign: Legislation and policy are strengthened to reduce demand for, and 6 availability of, Asian big cat parts and products, including from captive-bred tigers. 

Securing Criminal Justice project (Wildlife) Support the adoption and implementation of national laws, regulations and policies to enhance the protection of wildlife from criminal activities 

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Tiger Campaign: Criminal justice bodies, private sector transport and finance stakeholders have the information they need and take action to disrupt the trade in Asian big cats. 

Securing Criminal Justice project (Wildlife) Support national law enforcement agencies to disrupt organised criminal networks involved in wildlife trafficking in West and Central Africa 

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Securing Criminal Justice project (Wildlife) Improve prosecutions of wildlife trafficking cases 12 to ensure effective, just responses through the criminal justice system. 

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©EIA 

## Key highlights of 2022 

~~2022 was another busy year as we investigated and campaigned against environmental crime and abuse. Key highlights included:~~ 

almost three-quarters of a billion tonnes of CO2-equivalent emissions each year are linked to fluorochemical production. 

• The Montreal Protocol adopted a decision on “Strengthening Montreal Protocol institutions, including for combatting illegal trade”. EIA has been calling for this initiative since unexpected CFC emissions discovered in the atmosphere were linked to the illegal production and use of CFC-11 in China. 

## CLIMATE 

• In April, the European Commission published its proposal for the F-Gas Regulation review which contained many of EIA’s demands, including a stricter phase-down schedule, new and strengthened product bans and further action to combat HFC illegal trade. 

• EIA produced the new report Chemical Nightmare: Ending emissions of fluorochemical greenhouse gases, which explored the unexpected and unexplained emissions from a plethora of fluorochemicals of relevance to the Montreal Protocol. The report identifies 

• Following the 2021 launch of the Global Methane Pledge, a voluntary initiative with a global goal of reducing methane emissions by 30 per cent by 2030, EIA and partners Changing Markets Foundation and GAIA published a thought starter on a global methane agreement, presenting the priority elements of such an agreement, such as binding objectives, mandatory reporting, monitoring and verification, national action plans and targeted financial support. EIA presented this report at two wellattended and high-level events at CoP27. 

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## FORESTS 

• Decades in the making, the EU Regulation on Deforestation-Free Products is agreed, going beyond legality to include palm oil, cattle, soy, coffee, cocoa, timber and rubber as well as derived products such as beef, furniture or chocolate which can only be placed on the market if they are deforestation- and degradationfree. 

• A report Creating Clarity: An analysis of the challenges and opportunities in the new Indonesian Sustainable Palm Oil certification scheme was published. acknowledging the need to reform the current system for managing palm oil; the Government of Indonesia ratified new regulations on the Indonesian Sustainable Palm Oil (ISPO) certification scheme, widely known as the ‘new ISPO’, and this report shows the challenges it faces to do so. 

• A report Acts of Defiance: How US Traders are ignoring sanctions to import conflict teak from Myanmar exposed how companies are using loopholes to continue trading Myanmar teak to the US markets despite sanctions in place to stop them doing so. 

• The former director of WOB Timber, in Germany, had his private villa raided by German 

police on fresh allegations of illegal teak shipments. EIA had provided information and intelligence to help support the authorities to act against WOB and its former director. 

• Our work with our partners in Indonesia to expose the trade in merbau from Indonesia to international markets was highlighted in the report Uncovering the Masterminds: Exposing the role of Indonesian companies and individuals involved in illegal logging in West Papua, exposing a network of companies controlled by one family. 


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## Key highlights (cont’d) 

## OCEAN 

- In March 2022, governments around the world made a landmark agreement to develop a new global plastics treaty to end plastic pollution, for which EIA has tirelessly campaigned for years. In November, the first session of the negotiating 


committee met in Punta del Este in Uruguay, the first of five negotiating meetings to develop one of the most significant environmental treaties of our age. 

• A proposed Resolution on Marine Plastic Pollution was adopted at the 68th International Whaling Commission (IWC) meeting in Portoroz, Slovenia in October 2022. The Resolution commends the UNEA decision on an international legally binding instrument and tasks the IWC’s Scientific Committee to assess current knowledge of the impacts of marine plastic pollution on cetaceans (the collective term for whales, dolphins and porpoises), with a view to providing a global risk assessment which identifies ‘hotspots’ of cetacean exposure to plastic debris. EIA worked closely with EU member states and coordinated civil society support over almost two years, resulting in the EU-proposed resolution which was ultimately co-sponsored by the UK, US, India, Panama and South Korea and was adopted by consensus. 

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## WILDLIFE (TIGERS) 

• The lifting of travel restrictions to key countries in 2022 meant that EIA was finally able to resume the ground-truthing of desk-based investigation findings. With partner Wildlife Friends Foundation Thailand (WFFT), we conducted three major field operations to document tiger trafficking networks that operate across South-East Asia, moving wild and captive tiger, along with agarwood, pangolin scales (both Asian and African sourced) and other endangered species. We also documented how captive tiger facilities are still operating as ‘farms’, selling live tiger cubs as well as tiger parts into the trade, and secured drone footage revealing the expansion of the tiger and bear farm at the Golden Triangle Special Economic Zone (GTSEZ) in Laos. In partnership with Education for Nature Vietnam (ENV), EIA and WFFT collectively joined the dots to start mapping new trade chains from source to destination. • In collaboration with NGO colleagues working towards implementation of the Convention on International Trade in Endangered Species (CITES), we secured a decision directing Parties to take 

greater action to combat the Asian leopard trade. We successfully advocated for terms of reference for forthcoming CITES missions to tiger farming countries to, amongst other things, investigate efforts taken against the criminal enterprises involved in tiger farming and trade, scrutinise the spurious claims made by some facilities that they are zoos or centres for conservation and examine the gaps in licensing, inspection and monitoring processes that have enabled tiger farms to flourish and the trade in parts of captivebred tigers to thrive. 


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## Key highlights (cont’d) 


## WILDLIFE (PANGOLINS) 

• As part of our now-concluded work in Uganda, EIA released the Lethal Loopholes report, a cautionary tale following Ma Jinru and her pangolin trade operation in Uganda. This operation was being conducted with intent to export to China in order to supply the multibillion dollar TCM industry. The report has been presented during two webinars to financial taskforces, including United for Wildlife, attended by a total of 77 participants. 

• In collaboration with the Species Survival Network (SSN), EIA supported the production of the UK’s CITES Working Document on pangolins, which was submitted by the UK Government in June 2022. This document (CITES CoP19 Doc 71.2) has also received support from the EU and was considered at CoP19 in Panama. Three CITES-related outputs were produced prior to the November 2022 CoP. 

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## WILDLIFE (ELEPHANTS) 

• In June 2022, Malaysian national Teo Boon Ching, suspected of being a key player in the illegal wildlife trade between Africa and Asia, was arrested in Thailand and subsequently extradited to the US to face charges for alleged wildlife trafficking and money-laundering.  In 2018, EIA investigations revealed Teo’s role as a specialist transporter assisting Vietnamese and Chinese syndicates in trafficking wildlife between Africa and Asia. Our report Exposing the Hydra documented his involvement in the business for more than two decades. 

• A decade of EIA campaigning bore fruit in June 2022 after the UK Ivory Act come into force, effectively outlawing all legal ivory trade apart from a few narrow exemptions. EIA played a key role leading a coalition of environmental groups to secure the Act, which became law in December 2018. 

• EIA had a busy and successful year engaging with processes under the Convention on International Trade in Endangered Species (CITES), both at the 74th Standing Committee of CITES as well 


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as the 19th Conference of the Parties (CoP19), where we successfully lobbied Parties to oppose efforts to reopen the international ivory trade. 

• EIA continued to highlight the growth of traditional Chinese medicine (TCM) in Africa as an emerging threat to African biodiversity. In April 2022, we produced a second Africafocused TCM report, Lethal Loopholes, which presented a case study of how traders exploit pangolins from Uganda for use in TCM in China. 

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Climate
Age

~~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 June, EIA released a joint position paper on the EU F-Gas Regulation proposal with our nine NGO partners, detailing areas for improvement. In September we developed an analysis to demonstrate how the proposal to reduce HFC use would not conflict with ambitious heat pump roll out targets set by the EU in response to Russia’s invasion of Ukraine. Both briefings were widely circulated to the European Commission, Parliament and Council and our recommendations articulated in presentations and panels throughout the year. 

EIA has continued to undertake illegal trade investigations in the EU, presenting our findings at an enforcement meeting in June which was attended by customs and police from eight member states, the EU Anti-Fraud office (OLAF) and Europol. In August, EIA submitted a complaint to the European Public Prosecutor’s Office (EPPO) on HFC climate crime using our previous investigative findings as evidence to request the EPPO launch its own investigation into the growing HFC black market. In April, EIA launched a Climate Crime Tracker to assist in raising awareness of global efforts to tackle HFC climate crime. 

In July, EIA released a new briefing Fighting Fit: Building a strong foundation for the Montreal Protocol to ensure continued ozone and climate success, attending the 44th Open-Ended Working Group meeting to advocate face to face with Parties to the Montreal Protocol for the first time in more than two years. A follow-up report for the 34th Meeting of the Parties in November helped support a series of consensus decisions to step up to a number of challenges facing the Protocol, including the need to strengthen monitoring, reporting, verification and enforcement and to address large-scale ‘unexpected emissions’ of ozone-depleting substances and other greenhouse gases connected to fluorochemical production. 

In December 2021, the European Commission published its proposal for an EU Methane Regulation, which includes measures to monitor and mitigate methane emissions from the oil, gas and coal sectors. However, the proposed regulation does not extend these measures to imports, despite the fact that most methane emissions associated with EU’s energy consumption occur long before 

reaching EU borders. In March, EIA published a joint NGO position paper raising awareness of this shortcoming, which was shared with key stakeholders in the European Parliament and Council and has supported a robust discussion of the importance of tackling the entire energy supply chain. 

During the year, EIA has been promoting the need for a new global instrument to monitor and mitigate methane emissions, participating in key events such as the CCAC Global Methane and Clean Air Forum, Stockholm +50, Bonn Climate Change Conference (SB56) and COP27. 

## Looking ahead 

- EIA will continue to engage with key UK and EU decision-makers and stakeholders to advocate for an ambitious F-Gas Regulation review to come into force at the beginning of 2024. 

• EIA will attend a workshop on further strengthening effective implementation and enforcement of the Montreal Protocol and will engage with Parties at multiple meetings and intersessionally to ensure the Montreal Protocol is fit for purpose and aligned with tackling the climate emergency. 

• EIA will continue to advocate for a strong Methane Regulation, particularly on the topic of imports, meeting with key stakeholders from the European Parliament, Council and Commission and launching a new report: Hidden Harm: exposing the methane emissions associated with EU’s fossil fuel imports, which will shine a light on the climate impact of imports of oil, gas and coal to the EU. 

• EIA will also campaign to build momentum towards global legally binding commitments to phase out fossil fuels and address methane emissions, engaging with the Fossil Fuel NonProliferation Treaty Initiative to realise a just and equitable transition away from fossil fuels in line with the 1.5°C global climate goal. 

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## Forests 

~~The proposed EU Regulation on Deforestation-Free Products was published by the European Commission in 2021 and goes beyond legality to include commodities that can only be placed on the market if they are deforestationand degradation-free.~~ 

Additionally, following much campaigning by EIA and colleagues in the EU Brussels NGO coalition, members of the European Parliament’s Environment Committee voted for an even stronger position on the regulation in mid-June 2022. These very progressive and ambitious amendments were largely adopted by the full Parliament in September 2022. Progress includes the need to include the rights of indigenous peoples and the need for international human rights – Free, Prior and Informed Consent (FPIC) – to be respected as part of the legality definition, regardless of whether the country in question has ratified them or not. Following negotiations between the EU Parliament, Commission and Council, December 2022’s draft regulation indicates that while FPIC is to be recognised in the definition of legality, it only applies if the producer country has enacted such laws in its own legal framework. 

The UK’s Schedule 17 of the Environment Act was published in November 2021 and states that covered commodities must comply with relevant local laws that relate to land ownership and land use only, confirming that commodities must be legally traded. Social aspects have not 

been included and neither has the secondary legislation been published yet. Much remains unclear as to how and what the UK regulation will cover. EIA, as part of the UK Forest Coalition, held several workshops with Defra in February 2022 and voiced its concerns. In August 2022, the UKs Environmental Audit Committee launched a call for evidence on sustainable timber and deforestation. Through this process, EIA responded in September 2022 to highlight how the UK could address its global deforestation footprint and also urged UK decision-makers to include a broad range of local laws in the upcoming secondary legislation, such as those relating to rights or protections for specific populations, environmental protections, fraud, corruption and bribery. 

In 2022, EIA and its long-standing Indonesia partner Kaoem Telapak continued to monitor the illegal merbau trade in West Papua following the release of our report in 2021, including a new illegal logging case originating in Salawati island, West Papua. 

This involved a network of companies owned and controlled by a family infamous for its role in the 

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illicit timber businesses. We worked in conjunction with the Indonesian Financial Intelligence Unit (PPATK) and shared intelligence with its. As a result, PPATK has put together a case that can be used to bring this family and its companies to justice using money laundering charges predicated by forest crime. This is one of at least five potential cases developed by Indonesia’s anti money laundering institution using intelligence provided by EIA and Kaoem Telapak. 

and continue to work closely with the authorities while many people within Myanmar are taking huge risks to monitor the trade from their country to international markets. We released a new report Acts of Defiance: How US Traders are ignoring sanctions to import conflict teak from Myanmar, exposing how companies are using loopholes and excuses to continue their trade of Myanmar teak to the US markets despite sanctions in place to stop them doing so. 

Last year, we maintained pressure on traders who continue to buy teak from Myanmar, regardless of laws and sanctions in place to combat illegal timber in the EU and US markets and ensuring none of the much-needed hard currency goes to support the military regime. A long investigation and court case took place in 2022, resulting in the first successful criminal prosecution under the EU Timber Regulation (EUTR). This may be a turning point in meaningful enforcement of the law created to keep stolen and illicit timber out of the bloc’s markets. Details of the convictions of one company and two individuals at the District Court of Amsterdam on 12 December 2022 have only recently been released in public court documents, which confirm criminal convictions for importing teak from Myanmar into the Netherlands via the Czech Republic in breach of the law. It was the success of EIA’s work in bringing the illicit teak imports of Dutch firm Royal Boogaerdt Timber to the attention of the Dutch competent authority for enforcing the EUTR (the Nederlandse Voedsel en Warenautoriteit, or NVWA) that first put the issue of illicit Myanmar teak trade on its radar. We have 

## Looking ahead 

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. With the new EU Due Diligence Regulation, we have new avenues to continue pushing for transparency, to clean up supply chains and be part of the movement to combat deforestation. 

Our monitoring of the illicit trade of teak from Myanmar will continue; traders need to face serious consequences for any infractions of the law and we intend to ensure, through our advocacy, that this happens. 

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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.~~ 

- In January 2022, EIA published the report Connecting the Dots, highlighting how continued trends of unsustainable production and consumption of plastics are contributing to the ‘triple planetary crisis’ of pollution, biodiversity loss and climate change. 

- In February 2022, EIA published the briefing What the EU can do to support the grocery retail sector in reducing packaging and plastic pollution, to be used ahead of the European Commission’s 

publication for the proposal of the EU Packaging and Packaging Waste Regulation revision. 

- In March 2022, our campaigners were in Nairobi as governments of the world made a landmark agreement to develop a new global plastics treaty to end plastic pollution. This agreement set a course for a two-and-a-half year negotiating process to develop new legally binding international regulations on plastics from the moment they are created to end-of-life. 

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- In June 2022, at the UN Ocean Conference, EIA hosted a high-level event calling for an ambitious negotiation of the new global plastics treaty. Speakers included Rebecca Pow MP, EU Commissioner Virginijus Sinkevičius, Peruvian Ambassador Gustavo Meza-Cuadra and representatives from business and academia. 

- In June 2022, we published the briefing The Great UK Soft Plastics Scandal, detailing the significant issue of soft plastic packaging waste and the co-option of regulatory loopholes by industry to coincide with the UK Environment Act Targets consultation launch to highlight the crucial need for a national-level plastic reduction target. 

- In October, campaigners attended the 68th meeting of the IWC in Slovenia to campaign for greater protection for all cetaceans and to counter proposals to overturn the commercial whaling moratorium. A briefing on plastic pollution impacts on cetaceans was circulated to contracting governments in support of the EU proposed resolution. During the meeting, EIA made a number of interventions to support conservation measures on bycatch and plastic pollution and to counter proposals aimed at overturning the commercial whaling moratorium. 

- In November 2022, the first session of the global plastics treaty negotiating committee was held in Punta del Este in Uruguay, with. EIA in attendance. 

- Throughout 2022, EIA advocacy on the harms brought about from the global plastic waste trade resulted in the cross-party Environment, Food and Rural Affairs (EFRA) committee calling for a UK ban of plastic waste exports by 2027. 

- Throughout 2022, EIA co-lead an EU NGO taskforce on the revision of the EU Waste Shipment Regulation, which resulted in the EU Parliament Environment Committee voting to adopt an extra-EU plastic waste export ban and full transposition of the Basel Convention plastic waste amendments. 

## Looking ahead 

   - EIA will continue to participate actively in negotiations towards a new global plastics treaty, advocating for an ambitious and effective instrument and providing technical input to the process, while playing a leading role in the civil society movement. 

   - We will work to reduce the environmental impact of the global plastic waste trade by advocating for strengthened regulation of trade through the Basel Convention. 

   - We will continue to advocate for the end of plastic waste exports from high-income countries, namely the EU and UK, given their environmental and human health harm. 

   - EIA will build on our research base and stakeholder networks to advance progress on the little-known issue of plastics used in agriculture (agriplastics) across the UK grocery retailer supply chain, while campaigning at the national, regional and international level to introduce an effective regulatory framework for these materials. 

   - EIA will continue to take part in key UK and EU policy consultations to ensure plasticrelated regulations and policies are both adequate and ambitious. 

   - We will undertake research and advocacy to persuade major retailers in Japan to end all sales and distribution of whale, dolphin and porpoise products. 

   - We will draw attention to unsustainable hunting of small cetaceans (small whales, dolphins and porpoises), including presenting a report on Greenlandic small cetacean hunts to the IWC’s Scientific Committee meeting in April 2023. 

- Throughout the year, EIA worked in partnership with the Center for Biological Diversity (CBD), Animal Welfare Institute (AWI) and Natural Resources Defense Council (NRDC) to hold Mexico accountable for its failure to prevent illegal fishing and trade in totoaba, in order to protect the critically endangered vaquita porpoise. At its 75th meeting, the Standing Committee of CITES requested Mexico put forward a compliance action plan on totoaba or run the risk of trade sanctions. 

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Wildlife 

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

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## Tigers 

Throughout 2022, we collated records of 108 seizures of Asian big cats. Information about convicted traders was passed to financial institutions to assist with due diligence and Know Your Customer checks, so they can avoid doing business with wildlife traffickers. 

We collected and analysed information 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. This generated 92 intelligence reports, informing two major intelligence assessments of trade in and through Thailand and Laos, which are used to plan further investigations. We also disseminated information to the US Fish and Wildlife Service which support South-East Asian law enforcement operations. 

Findings from our research and investigations were also used to inform several briefings and presentations we delivered throughout 2022. This included briefings and side events we delivered at CITES meetings, urging government Parties to adopt recommendations and decisions calling for: more effective action to counter the leopard trade (including the closure of China’s domestic market for leopard bone medicines); targeted missions to tiger-farming countries; and sanctions on Laos for persistent failure to comply with CITES – of particular concern since the lack of rule of law provides a safe haven for regional criminal networks. 

Our findings were also used to prepare briefings for the United for Wildlife Financial Taskforce, which includes banks exposed to risk through affiliations to wildlife crime enterprises in Laos or whose clients are banking the proceeds of wildlife crime. This included profiling the businesses, persons of interest and banks involved in building the port at the GTSEZ. 

EIA strategic analysis of our research and investigations also informed our presentations to ministers at a tiger conference in Malaysia, our contributions to briefings on trade and demand for the Global Tiger Initiative and Global Tiger Forum as they deliberate over the next Global Tiger Recovery Programme and our contribution to a new toolkit for governments – the Tackling Tiger Trade Framework. 

In collaboration with EIA’s Pangolin Campaign, we also started documenting the relationship between multi-million dollar Chinese pharmaceutical companies using leopard bone and pangolin scales to make medicines and dozens of western investment companies which hold shares in the manufacturers or their parent companies. 

In an exciting new development, in 2022 we received funding from the Alan Turing Institute sponsored intern programme, enabling us to contract a PhD Data Scientist from the University of Leeds for just over six months to start developing an artificial intelligence tiger stripepattern matching tool. 

The initial objective is to help us match tiger stripes from images we obtain of skins and carcasses being offered for sale or seized against our existing database of images of tiger skins and carcasses. Any hits can prompt us to discard online trade offers that might be fake and help us zero in on priority targets or facilitate enforcement responses, e.g. where the same skin may have being offered for sale in one country and seized in another. 

Six months is not long enough to conclude the development so are looking for funding to sustain the research. Once the AI tool is developed, trained and tested it will be open-access and available for other database holders to speed up analysis of stripes from images of tiger skins and carcasses against images of live tigers. 

## Looking ahead 

- As the CITES missions to tiger farming countries continue, the CITES Big Cat Task Force and CITES Standing Committee meet in 2023 and the development of the next Global Tiger Recovery Programme continues, EIA and partners will use information from research and investigations to call for more targeted country-specific, time-bound actions. Our briefings will highlight where we need more effective enforcement and stronger laws to reduce demand for and trade in Asian big cat parts and derivatives, including from tiger farms. 

- We will build on our outreach to intergovernmental bodies, financial intelligence units, the private finance and transport sector, encouraging them to take steps to disrupt the business of criminal enterprises involved in illegal trade in Asian big cats. 

- We will publish our research on the licensed manufacture of medicines containing leopard bone in China and will strengthen our engagement with international investors, sympathetic TCM practitioners and a network of NGOs, academics and lawyers to urge China to end the leopard bone trade. 

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## Wildlife 

## Elephants 

West and Central Africa has remained a key regional focal point for EIA in 2022 in relation to the illegal ivory and other wildlife trade. As travel restrictions imposed by the COVID-19 pandemic eased in 2022, EIA was able to resume field investigations in West and Central Africa, conducting two investigations in Nigeria and Gabon in the reporting period, generating significant intelligence which was disseminated to key enforcement partners. 

In Nigeria, EIA made significant and long-term progress in tackling wildlife trafficking, working with Government partners and other stakeholders. 

This included strengthening our relationships with the Government of Nigeria’s Financial Intelligence Unit (NFIU) and the Economic and Financial Crimes Commission (EFCC). In February and August 2022, EIA co-hosted workshops with partners African Nature Investors Foundation (ANI) and the UN Office on Drugs and Crime (UNODC) aimed at judges, investigators, prosecutors and the private banking sector on the use of financial and other investigation techniques to tackle illegal wildlife trafficking in Nigeria. 

EIA and ANI also conducted court-monitoring activities, which included being present at the trial of defendants Mohammed Berete, Traore Djankoba and Isiaka Musa in June 2022. 



In a major step forward for Nigeria, EIA and ANI made significant progress in encouraging the adoption of a new Endangered Species Conservation and Protection Bill (ESA) in Nigeria, for which both provided input and support at the request of the former Minister of Environment. As of January 2023, the Bill has passed its First Reading in the Nigerian House of Representatives. 

Vietnam continues to be the primary destination for illegal ivory shipments, with a large proportion arriving from Nigeria, highlighting the existence of an illegal wildlife trade corridor between the two countries. In 2022, EIA made significant efforts  to strengthen relationships with key Vietnamese Government agencies to encourage the prosecution and disruption of wildlife crime networks trafficking ivory. This included conducting an outreach trip to Vietnam in June 2022 and promoting international cooperation under CITES between the Management Authorities of Nigeria and Vietnam. EIA continues to facilitate the signing of a Memorandum of Understanding to tackle wildlife crime under CITES (currently scheduled for signing in 2023). 

In the run-up to the CITES CoP19, the Southern African Development Community (SADC) countries of Zimbabwe, Botswana, Zambia and South Africa made concerted efforts to rally continental support for the resumption of international trade in ivory. Countering this, EIA coordinated and released a joint statement on behalf of 49 NGOs condemning these efforts. Following the failure of SADC countries to secure support at CITES CoP19 for the resumption of international trade in ivory, and the increasing deadlock between SADC and other African countries, EIA has recognised the need to develop an internal strategy of engagement with SADC countries to advance elephant conservation. 

In 2022, EIA established itself as a key NGO actor in discussions regarding wildlife crime enforcement support in West and Central Africa, successfully feeding recommendations into a CITES CoP19 Working Group to encourage responses to wildlife crime aimed at achieving long-term, systemlevel change. Similarly, we partnered with the UK Government to submit an Information Document calling for Parties to go beyond the act of making wildlife seizures by actively investigating and prosecuting wildlife criminals. 

plant in the Rufiji river system, at the heart of the World Heritage Site. EIA continued its efforts to promote responsible investment by engaging with investors in the project. 

Following the successful release of the Lethal Loopholes report, EIA was invited to participate as a panellist in a webinar in September 2022 hosted by the Global Initiative Against Transnational Organised Crime to present our findings and raise awareness of the exploitation of African pangolins for TCM. 

EIA has also submitted comments to the Chinese Government on the second revision of the country’s Wildlife Protection Law, highlighting shortfalls in the revised legislation. Our outputs have helped strengthen relationships with law academics and NGOs in China, on which we will build in the future. 

## Looking ahead 

• EIA will continue its efforts to secure a significant reduction of the trade in elephant parts and derivatives by disrupting criminal networks in West and Central Africa and South-East Asia. We will continue promoting a multi-sectoral response through strengthened laws, regulations and policies, improved law enforcement and pro-active engagement by key stakeholders, including local civil society, the media and the private sector. 

• EIA will continue to seek greater protection against habitat loss resulting from major infrastructure/development projects and increased awareness and recognition of existing and emerging threats posed to elephants (and other wildlife as appropriate), particularly the expansion of TCM in Africa. 

As a result of the invasion of Ukraine by Russia, the 45th Session of the UNESCO World Heritage Committee, which was scheduled to take place in July 2022 in Russia, was postponed. This delayed EIA’s plans to further lobby Parties to the World Heritage Convention to delist the Selous Game Reserve World Heritage Site following the ongoing construction of the Julius Nyerere Hydropower 

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## Wildlife 

**24** 

**Environmental Investigation Agency UK** 



## Pangolins 

As part of our ongoing efforts to share intelligence and build up a better picture for the international law enforcement community concerning the illegal trade in pangolins, four arrests of wildlife traffickers were supported by EIA with information from all campaigns, including Pangolin Campaign activity. 

Further to this, we undertook 100 intelligence disseminations consisting of red flag briefings, subject profiles, intelligence assessments, reports and summaries shared with 26 NGOs, IGOs, law enforcement agencies, private sector organisations and academia internationally. 

Additionally, 25 seizure datasets from EIA’s Global Environmental Crime Tracker have been shared with 13 organisations, including NGOs, IGOs, law enforcement agencies, academia and the private sector internationally; 188 pangolin seizure incidents were collated. 

The Pelly Amendment to the Fisherman’s Act allows the US Government to take bilateral action through trade suspensions against countries undermining global conservation agreements. The process requires the US to engage China in bilateral dialogue and elevates the matter to China’s foreign service and thus higher up the political chain than China’s CITES authorities, to which NGOs and governments typically have access on these issues. EIA worked in 2022 with other NGO partners (specifically International Environmental Law Project and the Centre for Biological Diversity) to assess the viability of work to follow up the 2020 petition (filed under the Pelley Act) urging the US Secretary of the Interior to formally certify China for illegally trading in critically imperilled pangolins. 

## Looking ahead 

- We will attend the November 2023 meeting of the CITES Standing Committee in Geneva, where we will build relationships with state parties with a view to continuing our advocacy following the release of CITES resolution 17.10. We will focus on the issues around the closure of domestic markets, stockpiles management and enforcement action by states parties against the illegal trade. 

- EIA will follow up the release of our report into investment in the TCM industry with targeted disseminations to financial sector stakeholders to leverage their stated concern for environment, social and governance safeguards; broadcasting news of more divestments and exclusions among TCM sector allies will strengthen their efforts for industry reform, as the actions of those TCM companies that use wildlife tarnishes the global reputation of the entire industry 

• We will conduct work to analyse the illegal trade in pangolins as it affects other countries in West and Central Africa and in South-East Asia, including to produce and disseminate additional briefings and media on this subject. 

- Finally, we will use public communications to continue to support discussions within the TCM industry around the use of alternatives to pangolins and their derivatives by the industry. 

In 2021, EIA’s efforts to raise awareness among international investors in TCM companies using pangolins and leopards led to the Norwegian Pension Fund (the world’s largest sovereign wealth fund) divesting from five TCM companies. In 2022, we built upon this collaboration with EIA’s Tiger Campaign 2020-21 to conduct new research into the manufacture and availability of TCM products containing pangolin and other threatened wildlife. The findings will be exposed in a joint bilingual report as a follow-up to EIA’s 2020 publications, Smoke and Mirrors (pangolins) and A Bitter Pill to Swallow (leopards), planned for release in 2023. 

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## Supporting Criminal Justice 

In addition to holding an event to sensitise judges, prosecutors and investigators, raising their awareness of wildlife crime and building the foundations for future activities and engagement, we conducted an analysis of Nigeria’s main wildlife legislation, the Endangered Species Act, drawing on the services of a highly experienced criminal barrister. Based on the recommendations of the analysis, in early 2022 we drafted the language for an amendment to the law. With our partners, ANI and Wild Africa Fund, we identified key sponsors to support the progress of the Bill through the adoption process and we continue to monitor its progress into 2023. 

In addition to the legislation, EIA and ANI helped develop key legal provisions on wildlife offences into a Rapid Reference Guide drafted by UNODC. A key part of the guide was the inclusion of Species Victim Impact Statements aimed at helping Nigerian courts impose commensurate penalties for wildlife crimes. 

## Financial investigations training 


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Securing Criminal Justice project (Wildlife) 

## Key highlights from 2022 

- In February, in collaboration with Africa Nature Investors (ANI) and UN Office on Drugs and Crime (UNODC), we held an event to sensitise judges, prosecutors and investigators, raising their awareness of wildlife crime and building the foundations for future activities and engagement. 

- We conducted an analysis of wildlife crime legislation in Nigeria, Combating Wildlife Crime in Nigeria: An Analysis of the Criminal Justice Legislative Framework, enabling the development of revisions to the country’s Endangered Species Act. Our investigators continue to gather valuable and actionable intelligence on the ivory and pangolin scale trafficking networks operating in Nigeria. 

In mid-2022, EIA commissioned a financial crime expert consultant with significant experience in the planning and implementation of financial investigations internationally to conduct a scoping assessment of the financial investigations landscape in Nigeria. This assessment provided a deep insight into the needs and challenges of investigators and prosecutors in law enforcement agencies and will help us to increase the overall effectiveness of how these agencies prosecute wildlife trafficking offenders. 

Following the assessment, we conducted a Financial Investigations Training Course in August 2022 with key national agencies. Supporting our efforts to address gender imbalance, we were encouraged to see that more than 40 per cent of participants, including investigators and prosecutors, were women. The course included recent real-life examples of wildlife crime cases in Nigeria and around the globe. The next course, which will build upon the success of the first, will take place in mid-2023. 

## Gathering intelligence 

- At the 19th Meeting of the Conference of the Parties (CoP19) of CITES in November, EIA provided support to delegations on issues pertinent to wildlife trafficking in West and Central Africa and participated in discussions on key working documents. We also supported a seminar hosted by Nigeria looking at opportunities and challenges in tackling wildlife crime in the country. 

EIA’s Intelligence and Investigations Team gathers intelligence through a variety of methods, including direct engagements with members of networks of interest. We develop knowledge on the methodology of wildlife traffickers (for example, the means of payments used and preferred means of concealment for shipments). 

By gathering such information, we enhance our understanding of the illegal wildlife trade in West and Central Africa, allowing us to identify the most 



impactful disruption opportunities or ways to try to change the conditions that allow the trade to flourish. 

Our processes include collecting, analysing and disseminating valuable and actionable intelligence in the form of briefings and documents. In one six-month period alone, we generated more than 85 intelligence reports on wildlife trafficking in one country, the majority of which concerned networks of interest. 

Provide support for compliance with CITES At CITES CoP19, we helped to ensure Parties comply with the Convention by supporting countries and helping to increase their accountability. We also supported the attendance of civil society representatives from Nigeria, for whom it is invariably difficult to secure funding for 

## Looking ahead 

- We will continue to develop the capacity of law enforcement agencies in Nigeria. In April 2023, members of EIA’s Intelligence and Investigations Team will deliver a course on Open-Source Intelligence Gathering (OSINT). We will also organise a workshop on financial investigations including not only agencies from the public sector in Nigeria, but also the private banking sector, building the level of cooperation between these sectors. 

- Later in the year, we will develop a basic investigations training course to include elements such as evidence-gathering, interviewing skills, crime scene management and case preparation. 

• We will continue to monitor the progress of the Endangered Species Bill as it navigates its way through the various stages before adoption. National elections in March 2023 were the first hurdle and we remain committed to ensuring this important legislation is supported and implemented. 

- Recognising the need for partnerships, we will continue to identify allies in both the public sector – particularly enforcement agencies – and civil society organisations in West and Central Africa through several outreach trips and meetings. 

- Finally, we will develop the terms of reference for a Criminal Justice Cooperation Unit (CJCU) in Nigeria to address and overcome some of the key challenges to securing prosecutions against wildlife traffickers. 

attendance and whose contribution to discussions on key issues relating to law enforcement support in West and Central Africa was invaluable. 

The resulting Decisions include encouraging countries in the two sub-regions to undergo needsassessments using the International Consortium on Combating Wildlife Crime (ICCWC) Wildlife and Forest Crime Analytic Toolkit and to use mechanisms such as INTERPOL and the World Customs Organisation to exchange information and to draw upon the text of the UN Convention Against Transnational Organised Crime (UNTOC). 

EIA organised and moderated the side event Addressing Wildlife Crime in Nigeria – Challenges and Opportunities, a lively discussion with panellists including officials from Nigeria Customs Service, the National Environmental Standards and Regulations Enforcement Agency (NESREA), the CITES Management Authority and our partner ANI. Within the discussion, Nigeria indicated its commitment to addressing the illegal wildlife trade by strengthening legislative frameworks, tackling corruption and tightening up international cooperation with source, transit and destinations countries in Africa and Asia. 

## Intelligence 

## Intelligence and Investigation Unit 

In April 2022, EIA formed a new joint Intelligence and Investigation Unit to sit centrally within the organisation and support EIA’s campaigns. 

The creation of the unit brings together specific expertise and training within undercover investigations, intelligence gathering and data analysis to target environmental crime networks operating globally. 

Throughout 2022, the team supported 17 covert investigations on three continents, generated 465 intelligence reports and briefings to share with government agencies and delivered capacitybuilding on intelligence and investigation techniques to law enforcement and civil society organisations. 

In 2023, the Unit will continue to work closely with EIA’s campaign teams to provide support towards strategic objectives through intelligence analysis and investigations, as well as advocating for transparency of data through development of the Global Environmental Crime Tracker. 

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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 and Investigation Unit 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 2022 of a small group of just under 1,700 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 2022, 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. 

## 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 from major institutional funders increased in 2022; funders include the UK Foreign, Commonwealth and Development Office (Forests), the UK Illegal Wildlife Trade Challenge Fund (Wildlife and Intelligence and Investigations), the Norwegian Agency for Development Cooperation (Forests and Ocean), BAND (Elephant), the Elephant Crisis Fund, EJF Philanthropies (Elephant and Pangolin), the Plastic Solutions Fund (Ocean), the Children’s Investment Fund Foundation (Climate) and the Swedish Postcode Foundation (Ocean). 

We are also extremely appreciative of donors to the former EIA Trust who have continued to loyally support us in 2022, 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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## 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 our supporter base started to adjust to life after the pandemic, 2022 was a more challenging year, given the impact of the economic climate and increased cost of living. Despite this, we embarked on our third digital campaign, which was seen by more than 134,200 individuals and generated more than 8,100 new leads for future donor recruitment. 

We sent out monthly updates to more than 20,000 of our digital supporters, updating them on our recent successes and informing them of other ways that they can support us. 

We also had another strong year for legacy income, exceeding our annual forecast, which is testament to the commitment and loyalty of our wonderful individual supporters. 

## Looking ahead 

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 grant-making trusts and family foundations. 

To mitigate any potential negative impact of the economic crisis on core funding, we will continue to focus on the stewardship of existing funders and individual supporters. 

As we have been successful in maximising the return on investment of our public fundraising activity in recent years, in 2023 and beyond the future will shift towards new donor acquisition and developing new ways to engage with our existing supporters, enabling us to increase unrestricted income, which will allow us to focus on the areas where the need is greatest. 

During 2023, we will launch a weekly lottery, which will provide us with an opportunity to recruit new audiences, and engage further with our existing supporter base. We will also develop a legacy marketing strategy to promote legacy giving and recruit new legacy pledgers to build on the recent success seen in this area. 

We will continue to develop our digital fundraising by reviewing our email appeals to ensure we are maximising engagement and income from this key audience, as well as promoting the new weekly lottery through social media and testing on platforms that target younger audiences. 

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 2023, 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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## 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. The fundraising policies will be reviewed in 2023 

## Protecting the assets and reputation of the 

organisation: Monthly reconciliation processes are in place between Sage our accounting system and our ThankQ fundraising database. Our ethical private funding and gift acceptance policy includes 

guidance on anti-money 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 2022. 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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## Thank you 

## Institutional donors 

- BAND Foundation 

- Funded by the U.S. 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) 

- EJF Philanthropies 

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

- Ernest Kleinwort Charitable Trust 

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

- Henocq Law Trust 

- Japan Animal Welfare Society (JAWS) 

- John Ellerman Foundation 

- 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 

- Rethink Plastic Alliance (RPA), part of the Break Free From Plastic movement (BFFP) 

- Save the Rhino International 

- Swedish Postcode Foundation 

- The Rufford 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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ENVIRONMENTAL INVESTIGATION AGENCY UK TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 

## ~~Structure, governance and management~~ 

The Environmental Investigation Agency UK is a registered company limited by guarantee, number 07752350, incorporated on 25 August 2011. It was registered as a charity – number 1182208 – on 25 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 up 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. 

EIA UK 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. During the period, one Trustee acted 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, as notified to the Charity Commission. Details of this are shown on page 56 in this report. 

The Trustees have the power to appoint or to co-opt 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. 

The EDI Committee continued to meet, but changed the schedule in 2022 to bi-monthly to allow for action and feedback to and from staff inbetween meetings. The Committee continued to have representation from different staff levels, Trustees and volunteers. 

In the past year, the EDI Committee has reviewed the baseline survey of staff to identify any areas where we need to take action to improve diversity and inclusion. A number of steps were identified to improve our approach to EDI, including the provision of an employee assistance programme, which has now been implemented. 

Other activities included reviewing the complaints policy to ensure that staff feel able to raise any concerns and reviewing EIA’s recruitment processes. The Committee also liaised with Caplor Horizons to ensure that EDI was a focus in the discussions around culture, strategy and structure. 

EDI will remain a focus in 2023, but EIA is restructuring and responsibility for EDI will sit with the Strategic Co-ordination Group in the future. 

## ~~Financial review~~ 

## Results for the year 

EIA had a successful year in 2022. Thanks to the continued support from our supporters, the total income raised during the year amounted to £5,325,378, an increase of 28 per cent compared to the previous year. Most of the increase was in grant income, which accounted for 90 per cent of the charity’s total income in 2022. 

Grant income increased during the year for all projects and campaigns, except for the Pangolin Campaign as most of its funding ended in 2021. The variation in funding is to be expected as funding cycles end and new grants are secured. In addition, some grant instalments in 2022 exceeded the previous year’s due to the nature of the agreements; for example, although a substantial grant from The Foreign, 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 

Commonwealth & Development Office (FCDO) for the Forests Campaign ended in December 2022, the funder awarded extra funds for additional work to be undertaken during the year. 

The Ocean Campaign, which incorporates the work on addressing global plastic pollution and which had suffered a decline in income in the previous year, was better resourced in 2022 after securing new grants from The Swedish Postcode Lottery and The John Ellerman Foundation. 

The charity also secured new grant receipts from The ClimateWorks Foundation for the Climate Campaign and from the Department for Environment, Food and Rural Affairs for the Intelligence and Investigations Unit. This is the first time significant funding has been secured specifically for the Intelligence and Investigations Unit, an integral function to the success of our campaigns. 

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

Although donations from our individual supporters have fallen, the level of giving is admirable considering the ongoing cost of living crisis. Donations from individual supporters continue to be an invaluable source of income, allowing for some flexibility in our operations. 

Legacy income, which is a vital source of unrestricted funds, was 80 per cent lower than the prior year, due to the unpredictable nature of the income. Legacy receipts amounted to £69,547 in 2022, compared to £356,305 in 2021. 

EIA continues to seek ways to diversify its income base by engaging with more trusts and foundations to obtain grants for its projects, as well as exploring new methods of engaging new and existing individual supporters. Further details on how this will be achieved are included in the Fundraising section above. 

Included within Donations and Legacies is accrued legacy income in the sum of £35,000 and Gifts in Kind valued at £81,500 (2021: £82,137). Except for a small amount of £7,898, all other accrued legacy income has been received at the time of reporting. 

Total expenditure during the year amounted to £4,841,936, an increase of 30 per cent on 2021. The increase in the cost of raising funds is minimal. Expenditure on charitable activities increased 

by 32 per cent. Direct project costs account for most of the increase, with grants payable to implementing partners and other project costs rising by £860,000. This is partly due to the receipt of new funding, some of which included new implementing partners as part of the grant agreement. Travel and related costs, which are sizeable due to the nature of the charity’s work, are also returning to pre-pandemic levels. 

In 2022, salaried employee costs included the hire of a higher-than-usual number of new staff, predominantly for campaigns work, as grant income and activities increase. The 2022 salaries are also higher following the four per cent inflationary pay increase awarded to all staff in December 2021 in recognition of the unprecedented increase in inflation and the cost of living. Other staff costs also increased, reflecting the cost of recruiting and training staff. All staff attended training workshops to raise awareness and promote equality, diversity and inclusion in the workplace. 

Included in the expenditure on charitable activities are support and governance costs amounting to £702,704 (2021: £577,732). The general cost of goods and services has increased. General IT costs increased and the set-up costs for new staff would have driven costs further. Website costs also increased following the upgrade of the website. 

The rent bill was paid in full in 2022 compared to discounted amounts negotiated with the landlord in 2021 following the pandemic. 

Additional audit work was undertaken following changes to International Standards on Auditing, resulting in increased fees for audit-related services. 

Support and governance costs also include support salaries, which have increased as outlined above, but also the cost of administering payroll is rising as staff locations become widely dispersed with the onset of flexible working arrangements. 

Reported expenditure includes the sum of £81,500, representing the value of donated Google advertising grants recognised as gifts in kind. 

Total income during the year exceeded the total resources expended, resulting in a net movement in funds of £483,442. The charity’s total net assets amounted to £2,624,417 as at 31 December 2022, consisting of unrestricted reserves at £886,805 and restricted reserves in the sum of £1,737,612. 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 

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 2022. 

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 is more certainty about the likely timing of receipt. 

## Gifts in Kind 

Donations and legacies received during the period include Gifts in Kind to the value of £81,500. This comprises free Google. 

## 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. Volunteers continued to support the work of the charity during the period. At least 16 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 2022, total reserves held by the charity amounted to £2,624,417. This consisted of unrestricted reserves in the sum of £886,805, of which the free reserves amounted to £858,212. Restricted reserves totalled £1,737,612. 

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 £309,000 and £618,000. 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 2022 are above the free reserves range indicated in the Board’s policy. It is noted that included in the accrued income, legacy income totals £35,000. The income recognition criteria of the charity SORP may lead to instances where this income is included in the current year results 

The organisation is undergoing an organisational review which is funded by free reserves, including any structural changes that may be implemented as a result of the review. While external funding is awaited, some campaigns have received support from the unrestricted free reserves during the period and will do so in 2023. The Trustees will review recommendations from senior leaders on potential organisational investments that would benefit the development of our work. 

## Going concern 

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

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 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. Most staff continue to work from home at least part of the week. A desk booking app has been set up to effectively manage desk occupancy as there are fewer desks in the office than prior to the pandemic. 

Since the introduction of Microsoft 365 in 2019, staff members are used to working effectively and collaboratively via Teams and other virtual platforms. To ensure staff keep in touch with each other and morale is boosted, a fortnightly newsletter is circulated, including office updates and campaign news, introducing new staff, staff photos and jokes. All-staff meetings were held in July 2022 and January 2023, focused on campaign and office updates as well as development of the structural review.. 

Travel and field work was permitted for most of the period, including attendance at several international meetings. As can be seen from the campaign reports, EIA’s work has continued very successfully with remarkable achievements. The Trustees sincerely thank all EIA UK staff for their dedication, tenacity and commitment to achieving 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 

## 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. Although the impact of COVID-19 has dramatically reduced, it continues to cause concern for all organisations, including the impact on future funding. Budgetholders maintain a dialogue with funders regarding progress and changes to activities. The Trustees sincerely thank donors for their support and flexibility with respect to grant spending. 

EIA UK has continued to fulfil its aims and objectives despite the impact of the pandemic and changes to its working practices. Regular assessment and monitoring of income and expenditure shows that the organisation has the ability to continue as a going concern. 

With respect to the reserves position, Trustees have a reasonable expectation that EIA UK 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 Trustees and the Finance Committee (of which the Senior Management Team are members) and 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 2022, 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 36. 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## TRUSTEES’ REPORT 

FOR THE YEAR ENDED 31 DECEMBER 2022 

|Risk|Action taken|
|---|---|
|Income not suffcient to cover outgoings|Strategies and accompanying budgets reviewed and approved by Trustees<br>each year and include three-year projections.<br>Fundraising Team ensures raising required income is realistic and<br>required reporting on progress is undertaken.<br>Spending commitments are not made unless suffcient funds are available.|
|Insuffcient unrestricted free reserves to meet<br>EIA UK’s liabilities in the event of unforeseen<br>and/or catastrophic events|Strategy to monitor free reserves is in place to ensure they are within the<br>target range.<br>Particular attention is paid to the reserves balances during review of the<br>Management Accounts.|
|Inadequate fnancial controls and compliance<br>with regulatory requirements inhibit funding<br>of EIA’s work, furtherance of its objectives and<br>can cause reputational damage|The Finance Committee, of which three Trustees are members, meets up<br>to 10 times during the year to review income and expenditure and factors<br>that may impact the fnancial stability.<br>Trustees regularly monitor income and expenditure against the agreed<br>budget and strategies for the year.<br>The Trustees ensure governance and policies are ft for purpose and are<br>reviewed according to an agreed timetable.<br>Compliance with regulatory requirements is frequently reviewed.<br>Compliance with GDPR is reviewed annually and based on ICO guidance.|
|Risks (security, injury, illness, death)<br>associated with challenging environments in<br>which campaigns work is often carried out|“Life Comes First” policy risk assessments for operations. A travel safety<br>system is in place to ensure the organisation meets its duty of care for<br>staff travelling overseas. Pre-trip risk assessments carried out.<br>Comprehensive travel insurance provision and on-the-ground practical<br>help in place.|
|COVID-19 impact on staff and operations|Although the impact of COVID -19 has reduced signifcantly during the<br>year, we have continued to follow Government guidance and staff have<br>worked from home where appropriate.<br>Health and safety measures have been introduced in the offce to reduce<br>risk of infection.<br>Regular updates, communications and welfare support is provided.|
||The Senior Management Team holds monthly meetings, including<br>discussion on any situation relating to COVID-19.|
||Business continuity plan in operation and includes collaborative<br>discussion with funders.|
|Risk of legal action in response to EIA<br>publications|Reports and other key campaign documents are checked by libel lawyers<br>before publication.<br>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<br>report is a standing item on the Trustees’ meeting agendas.|
|Lack of succession planning causes harm to<br>the organisation.|Succession planning by members of the Board of Trustees is in place.<br>Structural review being undertaken.|
|Fraud and cyber attacks|Sound fnancial controls in place and described in the Finance Manual.<br>The Finance Manual is provided to all staff who must confrm they have<br>read it.<br>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 2022 

## 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: 

- select suitable accounting policies and then apply them consistently 

- observe the methods and principles in the Charities SORP 

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 UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

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 EIA UK’s auditors are unaware, and each Trustee has taken all the steps they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the 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. 

- make judgements and accounting estimates that are reasonable and prudent 

- state whether Applicable UK accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statement 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business. 

EIA Netherlands, a company incorporated on 21 January 2013, was activated in the Hague by EIA UK in 2021. 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: 

The Trustees are responsible or keeping adequate accounting records that are sufficient to show and explain the organisation’s transactions and disclose with reasonable accuracy at any time the financial position of EIA UK 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. 

## Jennifer Lonsdale (Trustee) 

7 June 2023 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

INDEPENDENT AUDITORS’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 

## ~~Independent auditors~~ ’ ~~report~~ 

## Opinion 

We have audited the financial statements of Environmental Investigation Agency UK (‘the charitable company’) for the year ended 31 December 2022 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: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## 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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## Opinions on other matters prescribed by the Companies Act 2006 

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

- the information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the trustees’ annual report have been prepared in accordance with applicable legal requirements. 

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: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report and from preparing a Strategic Report. 

## Responsibilities of trustees 

As explained more fully in the trustees’ responsibilities statement set out on page 37, 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: 

- identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; 

- obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company’s internal control; 

- evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees; 

- conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern; 

- evaluate the overall presentation, structure and content of the financial statements, 

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2022 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: 

- we obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 2011, UK financial reporting standards as issued by the Financial Reporting Council, and UK taxation legislation; 

- based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required. 

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 

## 19 June 2023 

9 Appold Street London EC2A 2AP 

- we obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance; 

- we assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance; 

- we enquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations; 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## STATEMENT OF FINANCIAL ACTIVITIES 

## FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
Notes  Unrestricted  Restricted  Total 2022  Unrestricted  Restricted  Total 2021<br>£  £  £ £ £  £<br>Income and endowments from<br>Donations & Legacies  2(i)  493,954   8,116   502,070   833,989   29,500   863,489<br>Income from other trading<br>2(ii)  -   -   -   1,000   -   1,000<br>activities<br>Investment Income  2(iii)  1,142   -   1,142   178   -   178<br>Income from charitable activities 2(v)  -   4,812,317   4,812,317   -   3,259,216   3,259,216<br>Other Income  2(iv)  375   9,474   9,849   -   37,514   37,514<br>Total  income and endownments  495,471   4,829,907   5,325,378   835,167   3,326,230   4,161,397<br>Expenditure on<br>Expenditure on Raising Funds 3  209,589  -  209,589   210,400  -  210,400<br>Charitable Activities  4  279,855   4,352,492   4,632,347   312,772   3,206,322   3,519,094<br>Total Resources Expended   489,444   4,352,492   4,841,936   523,172   3,206,322   3,729,494<br>Net income/(expenditure)  6,027   477,415   483,442   311,995   119,908   431,903<br>Transfers<br>Transfers between funds   12,618   (12,618)  -   7,190   (7,190)  -<br>Net Income before other<br> 18,645   464,797   483,442   319,185   112,718   431,903<br>recognised gains and losses<br>Other recognised gains/losses   -   -   -   -   -   -<br>Net Movement in Funds   18,645   464,797   483,442   319,185   112,718   431,903<br>Reconciliation of funds<br>Total funds brought forward  868,160   1,272,815   2,140,975   548,975   1,160,097   1,709,072<br>Total funds carried forward   886,805   1,737,612   2,624,417   868,160   1,272,815   2,140,975<br>**----- End of picture text -----**<br>


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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## BALANCE SHEET AS AT 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
Notes 2022  2021<br>£ £<br>Fixed Assets<br>Tangible Assets 8  28,593   26,857<br> 28,593   26,857<br>Current Assets<br>Debtors 9  589,350   527,533<br>Short Term Investments 14  550,000   550,000<br>Cash at bank and in hand 15  2,013,721   1,431,119<br> 3,153,071   2,508,652<br>Liabilities: amounts falling due within one year<br>Creditors 10  (557,247)  (394,534)<br> (557,247)  (394,534)<br>Net current assets  2,595,824   2,114,118<br>Total Assets less Current Liabilities   2,624,417   2,140,975<br>Funds<br>Unrestricted  12  886,805   868,160<br>Restricted  11  1,737,612   1,272,815<br>Total Funds   2,624,417   2,140,975<br>**----- End of picture text -----**<br>


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 7 June 2023 and signed on their behalf by: 

## J. Lonsdale (Trustee) 

Allan Thornton 

## Company No: 07752350 

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**ENVIRONMENTAL INVESTIGATION AGENCY** UK(UK) LTD NOTES TO THE FINANCIAL STATEMENTS  STATEMENT OF CASH FLOWS **FOR THE YEAR ENDED 31 DECEMBER 20** 1722 


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2022  2021<br>£ £<br>0. Xytxtyxty xtyxtxxty xtyxtfyxty<br>Cash flows from operating activities<br>Net cash provided by (used in) operaXy t ing acxytxy t ivities Xytxytxyt Xytxytxyt 604,475 Xytxytxy   Xytxytt  540,249 Xytxyt<br>0000  0000  0000  0000  0000  0000<br>XytxytxytxyxtytxxCash flows from investing activities:<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Purchase of property, plant and equipment000,000  000,000  000,000 (21,873) 000,000  000,000  (10,877)000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx yNet additions to curren t  asset investments xy  000,000  000,000  000,000  - 000,000  000,000 (550,000)000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Net cash provided by (used in) investing activities000,000  000,000  000,000 (21,873) 000,000  000,000 (560,877)000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Change in cash and cash equivalents in the reporting period000,000  000,000  000,000 582,602 000,000  000,000 (20,628)000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Cash and cash equivalents at the beginning of the reporting000,000  000,000  000,000  000,000  000,000  000,000<br>1,431,119 1,451,747<br>Xytxytxytx xytxyxtytx ytxy period 000,000  000,000  000,000  000,000  000,000  000,000<br>Subtotal  000,000  000,000  000,000  000,000  000,000  000,000<br>Cash and cash equivalents at the end of the reporting period  2,013,721   1,431,119<br>Total Income  000,000  000,000  000,000  0,000,000  0,000,000  0,000,000<br>Reconciliation of net income/(expenditure) to net cash flow from<br>Xytxytxyxxtyxtxoperating activities<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Operating surplus/(deficit) 000,000  000,000  000,000 483,442 000,000  000,000  431,903000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Adjustments for: 000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Depreciation charges 000,000  000,000  000,000 20,137 000,000  000,000  22,869 000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy (increase)/decrease in debtors 000,000  000,000  000,000 (61,817) 000,000  000,000  16,844 000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy increase/(decrease) in creditors 000,000  000,000  000,000 162,713 000,000  000,000  68,633 000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Net cash provided by (used in) operating activities 604,475 540,249<br>Subtotal  000,000  000,000  000,000  000,000  000,000  000,000<br>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<br>Cash in hand<br>Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition<br>es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum<br>dolende voluptat quas doluptat.Opening Balance  1,431,119 1,451,747<br>It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo<br>omnim rem voluIncrease/(Decrease) in cashptatur, odis auta id que am que nullend ucilitat pa simus, im582,602peliae cor aut eium qui ne ea ped ex estrum (20,628)<br>doluptatur ratur, andit vendaeped molorehent vernatintur?<br>Total   2,013,721   1,431,119<br>**----- End of picture text -----**<br>


43 

2022 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 2022 

## 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 

44 

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 2022 

- support costs in furtherance of the charitable activities 

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 

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. 

Legacies are recognised following probate and It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo • expenditure incurred directly in the effort to once there is sufficient evidence that receipt is omnim rem voluptatur, odis auta id que am que nullend ucilitat pa simus, impeliae cor aut eium qui ne ea ped ex estrum raise voluntary contributions (cost of generating probable, and the amount of the legacy receivable dolf **u** ptatur ratur, andit vendaeped molorehent vernatintur?nds); can be measured reliably. 

- expenditure incurred directly to the fulfilment of the charitable objectives. 

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

- grants payable in the furtherance of the charitable objectives; 

- costs of charitable activities; 

45 

2022 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 2022 


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Unrestricted  Restricted   2022  2021<br>2 ANALYSIS OF INCOME<br>0. Xyxtyxtyxt xtyxfty £  £ £ £<br>(i) Donations & Legacies<br>Legacies  Xytxytxyt Xytxytxyt Xytxytxyt 69,547 Xytxytxy   -  Xytxytt  69,547 356,305 Xytxyt<br>0000  0000  0000  0000  0000  0000<br>Donations   342,907   8,116  351,023 425,047<br>Xytxytytxyxtyxtx<br>Xytxytxytx xytxyxtytx ytxy Gifts in Kind  000,000  000,000  000 81,000 ,500  000,000  - 00081 5 , 0 00 82000,137,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000   493,954  000,000  8,116 000,000  502,070 863 000,000 ,489<br>Xytxytxytx xytxyxtytx ytxy Gifts in kind comprises Google advertising valued at £81,500. 000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy (ii) Activities for Generating Funds 000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Xytxytxytx xytxyxtytx ytxy Film Sales and other related activities 000,000 000,000  000,000 000,000  000,000  000,000  - 000,000  000,000  - 000,000  000,000  - 1000,000 000,000 ,000<br>Xytxytxytx xytxyxtytx ytxy (iii) Investment Income 000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy  000,000  000,000  000,000  000,000  000,000  000,000<br>Xytxytxytx xytxyxtytx ytxy Bank Interest  000,000  000,000  000,000   1,142  000,000   -  000,000  1,142 000,000 178<br>(iv) Other Income<br>Subtotal  000,000  000,000  000,000  000,000  000,000  000,000<br>Business Income - Provision of Consultancy Services    375   9,474  9,849  37,514<br>Total Income  000,000  000,000  000,000  0,000,000  0,000,000  0,000,000<br>**----- End of picture text -----**<br>


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? 

46 

Environmental Investigation Agency UK 



## **ENVIRONMENTAL INVESTIGATION AGENCY** UK(UK) LTD **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20** 1722 

## (v) Project Grants 

## ~~Year to 31 December 2022 0. Xytxtyxty xtyxtxxty xtyxtfyxty~~ 

|Xytxytxy**t**<br>Xytxytxyt<br>Xytxytxyt<br>Xytxytxy<br>Xytxytt<br>Xytxyt<br>0000<br>0000<br>0000<br>0000<br>0000<br>0000<br>Xytxytxytxyxtytxx<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Subtotal<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Total Income<br>000,000<br>000,000<br>000,000<br>0,000,000<br>0,000,000<br>0,000,000<br>Xytxytxyxxtyxtx<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Subtotal<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>Funder<br>Tigers<br>Ocean<br>Ocean (Global<br>Plas ics)<br>Climate<br>Elephants<br>Forests<br>Pangolins<br>Intelligence/<br>Investigations<br>Wildlife<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>Alan Turing<br>Institute<br>17,742<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>BAND Foundation<br>-<br>-<br>-<br>-<br>108,885<br>-<br>-<br>-<br>-<br>Big Cat Rescue<br>6,773<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Bureau of<br>International<br>Narcotics and<br>Law Enforcement<br>Affairs<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>466,604<br>~~Center for~~<br>~~International~~<br>Environmental<br>Law*<br>-<br>-<br>81,691<br>-<br>-<br>-<br>-<br>-<br>-<br>ClimateWorks<br>Foundation (KCEP<br>PL & MF)<br>-<br>-<br>-<br>84,739<br>-<br>-<br>-<br>-<br>-<br>David Shepherd<br>Wildlife<br>Foundation<br>17,500<br>-<br>-<br>-<br>-<br>-<br>44,910<br>-<br>-<br>Department for<br>Environment,<br>Food & Rural<br>Affairs<br>206,199<br>-<br>-<br>-<br>-<br>-<br>(9)<br>45,554<br>193,742<br>~~EIA US~~<br>~~-~~<br>~~35,000~~<br>~~-~~<br>~~-~~<br>~~-~~<br>~~228,891~~<br>~~-~~<br>~~-~~<br>~~-~~|2022<br>£<br>17,742<br>108,885<br>6,773<br>466,604<br>81,691<br>84,739<br>62,410<br>445,486<br>263,891||
|---|---|---|
|Total Expenditure<br>000,000<br>000,000<br>000,000<br>0,000,000<br>0,000,000<br>0,000,000<br>Num rerchil lorerum, ut licate etumqui debisqu odignimodi omniend andus, sapidi temporis endebis dioremqui re sition<br>es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum<br>dolende voluptat quas doluptat.<br>It eum fac**e**a nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo<br>omnim rem voluptatur, odis auta id que am que nullend ucilitat pa simus, impeliae cor aut eium qui ne ea ped ex estrum<br>doluptatur ratur, andit vendaeped molorehent vernatintur?<br>EJF<br>Philanthropies<br>-<br>-<br>-<br>-<br>39,315<br>-<br>-<br>-<br>-<br>Elephant Crisis<br>Fund**<br>-<br>-<br>-<br>-<br>111,105<br>-<br>-<br>-<br>-<br>Ernest Kleinwort<br>Charitabl Trust<br>60,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Foreign,<br>Commonwealth<br>& Development<br>Offce<br>-<br>-<br>-<br>-<br>-<br>1,001,664<br>-<br>-<br>-<br>John Ellerman<br>Foundation<br>-<br>73,266<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Network for<br>Social Change<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>8,100<br>-<br>Norwegian<br>Agency for<br>Development<br>Cooperation<br>-<br>5,672<br>-<br>-<br>-<br>-<br>-<br>-<br>-|39,315<br>111,105<br>60,000<br>1,001,664<br>73,266<br>8,100<br>5,672||



47 

2022 ANNUAL REPORT AND ACCOUNTS 



## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

## (v) Project Grants (cont’d) 


**----- Start of picture text -----**<br>
Year to 31 December 2022<br>Tigers  Ocean Ocean  Climate Elephants Forests Pangolins  Intelligence/ Wildlife  2022<br>Funder  (Global  Investigations<br>Plastics)<br>£ £ £ £ £ £ £ £ £ £<br>Oak Foundation  - - - - 150,000 - - - - 150,000<br>Pangolin Crisis  - - - - - -<br>5,308 68,437 36,373 110,118<br>Fund**<br>Plastic Solutions<br>- - - - - - - -<br> 355,828  355,828<br>Fund<br>Royal United  - - - - - - - -<br> 6,500  6,500<br>Services Institute<br>Rufford<br>- - - - - - -<br> 25,009  24,991 50,000<br>Foundation<br>Schwab<br>- - - - - - - -<br> 428,466  428,466<br>Charitable Fund<br>Sequoia Climate  - - - - - - - -<br> 643,490  643,490<br>Fund<br>Swedish Postcode<br>- - - - - - - -<br> 159,160  159,160<br>Lottery<br>Zero Waste<br>- - - - - - - -<br> 71,412  71,412<br>Europe<br>333,223 344,510 437,519 1,156,695 446,104 1,230,555 113,338 53,654 696,719 4,812,317<br>**----- End of picture text -----**<br>


- EIA is a sub-grantee on a grant funded by Bloomberg Philanthropies 

** A funding initiative under the Wildlife Conservation Network 

48 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

## (v) Project Grants (cont’d) 

Year to 31 December 2021 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Ocean|
|Anti-Money|
|Funder|Tigers|Ocean|(Global|Climate|Elephants|Forests|Pangolins|Wildlife|2021|
|Laundering|
|Plastics)|
|£|£|£|£|£|£|£|£|£|£|
|BAND|
|-|-|-|-|-|-|-|-|
|107,336|107,336|
|Foundation|
|Bureau of|
|International|
|Narcotics|
|-|-|-|-|-|-|-|-|
|316,342|316,342|
|and Law|
|Enforcement|
|Affairs|
|Center for|
|International|
|-|-|-|-|-|-|-|-|
|127,760|127,760|
|Environmental|
|Law*|
|Children’s|
|Investment Fund|-|-|-|249,541|-|-|-|-|-|249,541|
|Foundation|
|David Shepherd|
|Wildlife|10,000|-|-|-|-|-|38,090|-|-|48,090|
|Foundation|
|Department for|
|Environment,|-|-|-|-|-|
|40,672|94,290|7,413|58,042|200,417|
|Food & Rural|
|Affairs|
|Department for|
|International|-|-|-|-|-|15,079|-|-|-|15,079|
|Development|
|EIA US|-|48,857|-|-|-|163,543|-|-|-|212,400|
|EJF|
|-|-|-|-|-|-|-|-|
|46,277|46,277|
|Philanthropies|
|Ernest Kleinwort|
|-|-|-|-|-|-|-|-|
|60,000|60,000|
|Charitable Trust|
|Foreign,|
|Commonwealth|
|-|-|-|-|-|-|-|-|
|443,240|443,240|
|& Development|
|Office|
|Full Circle|
|-|-|-|-|-|-|-|-|
|53,972|53,972|
|Foundation|
|Japan Animal|-|-|-|-|-|-|-|-|
|10,000|10,000|
|Welfare Society|
|Lilongwe|-|-|-|-|-|-|-|-|
|16,322|16,322|
|Wildlife Trust|

**----- End of picture text -----**<br>


49 

2022 ANNUAL REPORT AND ACCOUNTS 



## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

(v) Project Grants (cont’d) 


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


* EIA is a sub-grantee on a grant funded by the Oak Foundation 

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

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
2022  2021<br>3 RAISING FUNDS<br>£ £<br>Fundraising and Publicity  176,706 176,241<br>Support Costs  32,883 34,159<br>Total  209,589 210,400<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
4 (i) CHARITABLE ACTIVITIES<br>The amount spent on charitable activities is analysed across projects as follows:<br>Year to 31 December 2022 2022<br>Support &  Grants  Direct<br> Total<br>Governance  Payable  Expenditure<br>£ £ £ £<br>Tigers 25,570  7,013  129,927 162,510<br>Tigers (DEFRA) 33,336  61,898  124,195 219,429<br>Pangolins  15,617  (10) 81,675 97,282<br>Intelligence & Investigations  8,493  7,972  37,834 54,299<br>Elephants 70,020  -    374,553 444,573<br>Wildlife - INL 76,448  74,411  339,597 490,456<br>Wildlife - Defra West & Central Africa  22,049  8,084  104,687 134,820<br>Wildlife - Other  10,227  5,500  56,227 71,954<br>Ocean 30,399  -    160,314 190,713<br>Ocean (Global Plastics) 47,827  33,000  232,773 313,600<br>Ocean (Waste Trade) 1,380  -    7,623 9,003<br>Ocean (Norad) 990  -    5,301 6,291<br>Climate - CIFF 28,279  -    154,685 182,964<br>Climate - CWF  4,091  -    21,606 25,697<br>Climate - Sequoia Climate Fund  67,713  239,027  165,863 472,603<br>Climate - Schwab Charitable Fund  63,849  263,000  114,825 441,674<br>Forests - FCDO 160,559  402,177  516,893 1,079,629<br>Forests - NORAD (2021/25 Year 2) 35,857  61,416  137,577 234,850<br>Total  702,704   1,163,488   2,766,155   4,632,347<br>**----- End of picture text -----**<br>


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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


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


52 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
4(ii) Charitable Activites were funded as follows:<br>The expenditure below sets out the costs incurred on charitable activities disclosing the amounts funded by<br>general unrestricted and restricted funds.<br>Year to 31 December 2022 Unrestricted   Restricted   2022<br> £   £   £<br>Tigers  19,968  142,542 162,510<br>Tigers (DEFRA)  15,296  204,133 219,429<br>Pangolins   9,462  87,820 97,282<br>Intelligence & Investigations   10,665  43,634 54,299<br>Elephants  27,883  416,690 444,573<br>Wildlife - INL  23,851  466,605 490,456<br>Wildlife - Defra West & Central Africa   (1,366) 136,186 134,820<br>Wildlife - Other   5,318  66,636 71,954<br>Ocean  23,467  167,246 190,713<br>Ocean (Global Plastics)  10,745  302,855 313,600<br>Ocean (Waste Trade)  237  8,766 9,003<br>Ocean (Norad)  619  5,672 6,291<br>Climate - CIFF  5,388  177,576 182,964<br>Climate - CWF   850  24,847 25,697<br>Climate - Sequoia Climate Fund   6,961  465,642 472,603<br>Climate - Schwab Charitable Fund   6,855  434,819 441,674<br>Forests - FCDO  84,678  994,951 1,079,629<br>Forests - NORAD (2021/25 Year 2)  28,978  205,872 234,850<br>Total  279,855  4,352,492 4,632,347<br>Year to 31 December 2021 Unrestricted   Restricted   2021<br> £   £   £<br>Tigers  95,125  101,852 196,977<br>Tigers (DEFRA)  2,874  42,700 45,574<br>Pangolins   20,871  238,810 259,681<br>Elephants  36,250  388,030 424,280<br>Wildlife - INL  21,720  305,182 326,902<br>Wildlife - Defra West & Central Africa   597  45,341 45,938<br>Ocean  15,228  172,632 187,860<br>Ocean (Global Plastics)  6,737  256,606 263,343<br>Climate - GEC  (1,560) 1,560  -<br>Climate - CIFF  6,657  181,667 188,324<br>Climate - SPCL  3,523  74,394 77,917<br>Climate - CATF  1,320  39,382 40,702<br>Climate - CWF (KCEP PL & MF)  4,339  57,530 61,869<br>Climate - Sequoia Climate Fund   2,485  108,586 111,071<br>Climate - Schwab Charitable Fund   6,056  306,236 312,292<br>Adessium Foundation - Inst support  1,382   (1,382)  -<br>Anti-Money Laundering - Defra   9,238  9,729 18,967<br>Forests - DFID 3  18,764  202,902 221,666<br>Forests - FCDO  27,571  441,262 468,833<br>Forests - NORAD 3  5,041  53,111 58,152<br>Forests - NORAD (2021/25 Year 1)  24,818  157,862 182,680<br>Forests - Waterloo   3,736  22,330 26,066<br>Total  312,772  3,206,322 3,519,094<br>**----- End of picture text -----**<br>


53 

2022 ANNUAL REPORT AND ACCOUNTS 



## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
Office<br>4(iii)  SUPPORT COSTS   Staff   IT Premises  Costs &  Governance  2022 2021<br>Sundries<br>£ £ £ £ £ £ £<br>Tigers 11,849 1,475 4,064 7,406 777 25,571 33,643<br>Tigers (DEFRA) 16,102 2,004 4,111 10,064 1,056 33,337 6,962<br>Pangolins  7,066 879 2,791 4,416 463 15,615 41,427<br>Intelligence & Investigations  3,963 493 1,300 2,477 260 8,493  -<br>Elephants 32,408 4,033 11,198 20,255 2,125 70,019 72,314<br>Wildlife - INL 35,822 4,458 11,429 22,389 2,349 76,447 55,694<br>Wildlife - Defra West & Central<br>9,758 1,214 4,339 6,099 640 22,050 8,154<br>Africa<br>Wildlife - Other  5,341 665 533 3,338 350 10,227  -<br>Ocean 13,871 1,726 5,222 8,670 910 30,399 31,869<br>Ocean (Global Plastics) 22,996 2,862 6,088 14,373 1,508 47,827 42,821<br>Ocean (Waste Trade) 660 82 183 412 43 1,380  -<br>Ocean (Norad) 459 57 158 287 30 991  -<br>Climate - CIFF 13,384 1,666 3,986 8,365 878 28,279 30,584<br>Climate - SPCL  -     -     -     -     -     -    12,653<br>Climate - CATF  -     -     -     -     -     -    6,611<br>Climate - CWF 1,869 233 697 1,168 123 4,090 9,151<br>Climate - Sequoia Climate Fund  35,033 4,360 4,127 21,896 2,298 67,714 16,654<br>Climate - Schwab Charitable Fund  32,691 4,069 4,514 20,432 2,144 63,850 46,000<br>Anti-Money Laundering - Defra   -     -     -     -     -     -    2,849<br>Forests - DFID 3  -     -     -     -     -     -    38,634<br>Forests - FCDO 79,522 9,897 16,222 49,702 5,215 160,558 79,156<br>Forests - NORAD 3  -     -     -     -     -     -    8,334<br>Forests - NORAD (2021/25 Year 2) 17,218 2,143 4,606 10,761 1,129 35,857 30,485<br>Forests - Waterloo   -     -     -     -     -     -    3,736<br>Total support costs charged to<br>340,012 42,316 85,568 212,510 22,298 702,704 577,731<br>charitable activities<br>Total support costs charged to<br>15,289 1,903 5,132 9,556 1,003 32,883 34,159<br>fundraising activities<br>Total Support Costs  355,301 44,219 90,700 222,066 23,301 735,587 611,890<br>Support costs are allocated on the basis of expenditure ratios and staff numbers where appropriate.<br>**----- End of picture text -----**<br>


Support costs include donated services recognised as Gifts in Kind in the sum of £81,500 for google advertising. 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
2022  2021<br>4(iv) GOVERNANCE COSTS<br>£ £<br>Audit Costs - Fees for the current year  14,454 13,080<br>Audit Costs - in respect of other fees  1,920 450<br>Legal & Professional Fees  1,350 1,230<br>Staff Costs  -    16,200<br>Other Consultancy Costs  2,990 2,704<br>Trustees' Expenses  2,587 34<br>Total 23,301 33,698<br>Governance costs are allocated within support costs and charged to charitable and fundraising activities.<br>4(v) GRANTS PAYABLE<br>The following material grants were paid during the year:<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
The following material grants were paid during the year:<br>2022  2021<br>£ £<br>Africa Nature Investors (ANI) Foundation  80,147   53,447<br>2Celsius   104,000   75,000<br>BRIDGE  18,664   13,050<br>Centre Agile   5,000   -<br>Conserv Congo   -     34,586<br>Deutsche Umwelthilfe e.V.  114,000   75,000<br>Education for Nature Vietnam  32,742   13,766<br>EIA US   357,899   -<br>European Environmental Bureau   44,027   45,311<br>European Environmental Citizens' Organisation for Standardisation  20,000   20,000<br>Food & Water Watch   95,000   85,000<br>Fundación Ecologia y Desarrollo (ECODES)  20,000   20,000<br>Jaringan Pemantau Independen Kehutanan   -    (980)<br>Justice for Wildlife Malaysia  7,971  -<br>League for the Environment - Legambiente  20,000   -<br>LibertyASIA  -     7,923<br>MarViVa Foundation   28,000   6,000<br>Natural Resource Conservation Network (10)  45,279<br>Royal United Services Institute   -     498<br>Telapak  152,030   92,050<br>WildAid   7,849<br>Wildlife Friends Foundation of Thailand   36,169   20,448<br>ZERO  20,000  -<br>Total Grants  1,163,488  606,378<br>**----- End of picture text -----**<br>


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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
2022  2021<br>5 NET INCOMING RESOURCES<br>£ £<br>Net incoming resources are stated after:<br>Auditors' Remuneration - Current year   12,045   10,900<br>Auditors' Remuneration - in respect of other services   2,725   1,400<br>Trustees' Emoluments  7,130     38,031<br>Trustees' Pension Contributions  -     6,000<br>Depreciation of Fixed Assets  20,137   22,869<br>2022  2021<br>6 TRUSTEES’ REMUNERATION<br>£ £<br>Trustees' Emoluments  7,130    38,031<br>Trustees' Pension Contributions  -    6,000<br>Employer's NI for Trustees  -    3,367<br>Total  7,130     47,398<br>The trustee remunerated in 2021, with the approval of the Charity Commission, ceased to be an employee of the<br>Charity in December 2021. In 2022 the trustee acted in the capacity of a consultant, to assist with the transition of her<br>long-term work to a new member of staff, for a total fee of £7,130.<br>7 STAFF COSTS No. No.<br>The average number of employees was   51   48<br>Staff costs including Trustees' remuneration were as follows: £ £<br>Staff on UK payroll<br>Wages and Salaries  1,656,332   1,590,631<br>Social Security Costs  186,052   165,219<br>Pension Costs  83,907   83,981<br>WFH Allowances   13,819   8,604<br>Sub Total   1,940,110   1,848,435<br>Other Salary Costs   395,186   299,353<br>Training & Recruitment Costs   40,264   10,353<br> 2,375,560   2,158,141<br>**----- End of picture text -----**<br>


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

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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
7 STAFF COSTS (cont’d) .<br>The number of employees with emoluments above £60,000<br>2022 2021<br>were:<br>£60,000 - £70,000  2   2<br>£70,000 - £80,000  1   -<br>Employer’s pension contribution in respect of higher paid employees in 2022 totalled £16,649 (2021: £10,439)<br>The key management personnel of the Charity comprise the Executive Director and Campaigns Director. The<br>total cost of employing key management personnel in the year was £175,209 (2021: £157,128)<br>The above staff costs include employer’s national insurance costs and employer pension contributions.<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
8 FIXED ASSETS 2022 2021<br>Furniture and Equipment  Furniture and Equipment<br>£ £<br>Cost at 1st January 2022 214,576  205,909<br>Additions 21,873  10,877<br>Disposals 2,683  2,210<br>Cost at 31st December 2022  233,766   214,576<br>Depreciation at 1st January 2022  187,719   167,060<br>Charge for the Period  20,137   22,869<br>Disposals  2,683   2,210<br>Depreciation at 31st December 2022  205,173   187,719<br>Net Book Value at 31st December 2022  28,593   26,857<br>Net Book Value at 31st December 2021  26,857   38,849<br>9 DEBTORS 2022 2021<br>£ £<br>Grants due from EIA US   1,826   -<br>Other Debtors   73,354   51,844<br>Prepayments  20,535   9,248<br>Accrued Income  493,635   466,441<br>Total  589,350   527,533<br>Included in other debtors is a rent deposit of £12,250 on which the property landlords have a legal charge.<br>**----- End of picture text -----**<br>


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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

10 CREDITORS: Amounts falling due within one year 


**----- Start of picture text -----**<br>
2022 2021<br>£ £<br>Trade Creditors  52,935   26,710<br>Taxes and Social Security  66,785   55,435<br>Accruals  230,052   53,336<br>Deferred Income  155,072   210,420<br>Pension Liability   12,575   14,455<br>Other Creditors  39,828   34,178<br>Total  557,247   394,534<br>**----- End of picture text -----**<br>


## 11 RESTRICTED FUNDS 


**----- Start of picture text -----**<br>
 Other<br>Grants  Support &<br>Balance b/f Income  Staff Costs Direct  Transfers Balance c/f<br>Payable  Governance<br>Costs<br>Year to 31<br>£ £ £ £ £ £ £ £<br>December 2022<br>Tigers 63,845   141,698   111,475   7,013  11,804 12,250   -     63,001<br>Tiger (DEFRA)  -     206,199   92,684   61,898  18,040 31,511   -     2,066<br>Pangolins  65,876   113,338   60,166  (10) 6,154 21,510   -     91,394<br>Intelligence &<br> -     55,520   31,535   7,972  3,496 631  (2,348)  9,538<br>Investigations<br>Elephants 256,280   446,104   295,168   -    42,138 79,384  (2,646)  283,048<br>Wildlife - INL  -     466,605   264,106   74,411  52,596 75,492   -     -<br>Wildlife - Defra<br>West & Central   12,701   193,742   98,358   8,084  23,415 6,329   -     70,257<br>Africa<br>Wildlife - Other   49,526   36,373   43,242   5,500  4,909 12,985   -     19,263<br>Ocean 36,019   180,728   138,653   -    18,120 10,473  (1,000)  48,501<br>Ocean (Global<br>84,371   437,518   192,797   33,000  37,083 39,975  (1,408)  217,626<br>Plastics)<br>Ocean (Waste<br> -     159,160   3,630   -    1,143 3,993   -     150,394<br>Trade)<br>Ocean (Norad)  -     5,672   3,905   -    371 1,396   -     -<br>Climate - CIFF 181,004   -     135,520   -    22,891 19,165  (2,798)  630<br>Climate - CATF 1,362   -     -     -     -     -     -     1,362<br>Climate - CWF 82   84,738   16,145   -    3,241 5,461   -     59,973<br>Climate -<br>441,126   643,490   154,482   239,027  60,752 11,381  (1,236)  617,738<br>Sequoia Climate<br>Fund<br>**----- End of picture text -----**<br>


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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

11 RESTRICTED FUNDS (cont’d) 


**----- Start of picture text -----**<br>
 Other<br>Grants  Support &  Balance<br>Balance b/f Income  Staff Costs Direct  Transfers<br>Payable  Governance  c/f<br>Costs<br>Year to 31<br>£ £ £ £ £ £ £ £<br>December 2022<br>Climate<br>- Schwab   78,646   428,466   102,715   263,000  56,994 12,110   -     72,293<br>Charitable Fund<br>Forests - FCDO  1,977  1,001,664 428,559 402,177 75,880 88,335  (1,182)  7,508<br>Forests -<br>NORAD (2021/25   -     228,892   117,290   61,416  6,879 20,287   -   23,020<br>Year 2)<br>Total  1,272,815   4,829,907   2,290,430   1,163,488   445,906   452,668  (12,618)  1,737,612<br>Included in the Statement of Financial Activities are funds which have been restricted by the donor for the projects listed<br>above.<br>**----- End of picture text -----**<br>


The balance brought forward on the Pangolins Campaign is split between Pangolins and the Wildlife (Other) project to ease financial reporting, without breaching the grant agreement. 

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


**----- Start of picture text -----**<br>
11 RESTRICTED FUNDS (cont’d)<br> Other<br>Grants  Support &  Balance<br>Balance b/f Income  Staff Costs Direct  Transfers<br>Payable  Governance  c/f<br>Costs<br>Year to 31<br>£ £ £ £ £ £ £ £<br>December 2021<br>Tigers  31,766   133,930   84,182   5,902   9,704   2,063   -     63,845<br>Tiger (DEFRA)  2,028   40,672   10,290   28,312   4,088   10   -     -<br>Pangolins   68,135   286,077   128,453   79,865   20,556   9,936   -     115,402<br>Elephants  260,944   383,366   339,659   -     36,065   12,306   -     256,280<br>Wildlife - INL (9,876)  316,342   201,163   53,447   33,974   16,598  (1,284)  -<br>Wildlife - Defra<br> -     58,042   37,784   -     7,557   -     -     12,701<br>West & Central<br>Africa<br>Ocean  75,643   134,341   145,857   -     16,641   10,133  (1,334)  36,019<br>Ocean (Global   89,431   252,548   204,548   6,000   36,084   9,974  (1,002)  84,371<br>Plastics)<br>Climate (GEC)  1,560   -     -     -     1,560   -     -     -<br>Climate - CIFF  114,306   249,541   149,193   -     23,927   8,547  (1,176)  181,004<br>Climate - SPCL  74,394   -     46,357   -     9,131   18,906   -     -<br>Climate - CATF  17,277   24,642   30,072   -     5,290   4,019  (1,176)  1,362<br>**----- End of picture text -----**<br>


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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
11 RESTRICTED FUNDS (cont’d)<br> Other<br>Grants  Support &  Balance<br>Balance b/f Income  Staff Costs Direct  Transfers<br>Payable  Governance  c/f<br>Costs<br>Year to 31<br>£ £ £ £ £ £ £ £<br>December 2021<br>Climate - CWF   57,612   -     12,325   30,000   4,812   10,393   -     82<br>(KCEP PL & MF)<br>Climate -<br> 117,183   432,572   33,494   55,311   14,169   5,613  (42)  441,126<br>Sequoia Climate<br>Fund<br>Climate<br> -     384,882   28,743   235,000   39,944   2,549   -     78,646<br>- Schwab<br>Charitable Fund<br>Adessium<br>(1,382)  -     -     -    (1,382)  -     -     -<br>Foundation -<br>Inst support<br>Anti-Money<br> 2,316   7,413   5,497   8,421  (6,389)  2,200   -     -<br>Laundering -<br>Defra<br>Forest - DFID 3  187,823   15,079   174,739   8,223   19,870   70   -     -<br>Forests - FCDO  -     443,240   320,426   53,780   51,585   15,472   -     1,977<br>Forests -   48,606   4,505   30,473   2,087   3,293   17,258   -     -<br>NORAD 3<br>Forests -<br> -     159,038   98,453   40,030   5,667   13,712  (1,176)  -<br>NORAD (2021/25<br>Year 1)<br>Forests -   22,331   -     22,331   -     -     -     -     -<br>Waterloo<br>Total  1,160,097   3,326,230   2,104,039   606,378   336,146   159,759  (7,190)  1,272,815<br>**----- End of picture text -----**<br>


Included in the Statement of Financial Activities are funds which have been restricted by the donor for the projects listed above. 

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


**----- Start of picture text -----**<br>
12 UNRESTRICTED FUNDS<br>Balance b/f Income   Expenditure  Transfers  Balance c/f<br>£ £ £ £ £<br>Unrestricted Funds   868,160   495,471   489,444  12,618  886,805<br>Total  868,160   495,471   489,444  12,618 886,805<br>**----- End of picture text -----**<br>


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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 


**----- Start of picture text -----**<br>
13 NET ASSETS BY FUND<br> Designated<br>As at December 2022  Unrestricted Funds    Restricted Funds  Total Funds<br>Funds<br>£ £ £ £<br>Fixed Assets   28,593   -     -    28,593<br>Current Assets   1,022,211   -     2,130,860  3,153,071<br>Current Liabilities  (163,999)  -    (393,248) (557,247)<br>Total 886,805  -    1,737,612 2,624,417<br> Designated<br>As at December 2021  Unrestricted Funds    Restricted Funds  Total Funds<br>Funds<br>£ £ £ £<br>Fixed Assets   26,857   -     -    26,857<br>Current Assets   971,641   -     1,537,011  2,508,652<br>Current Liabilities  (130,338)  -    (264,196) (394,534)<br>Total 868,160  -    1,272,815 2,140,975<br>**----- End of picture text -----**<br>


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 2022 amounted to £2,013,721. 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 £263,891 (2021: £212,400) was receivable from EIA Inc. 

EIA UK also co-operates with EIA Netherlands.  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 £1,147 (2021: £1,166) for offce<br>desk space and legal costs.<br>2022<br>2021<br>Grants receivable from EIA Inc during the year<br>263,891<br>212,400<br>Grants payable to EIA Inc during the year<br>357,899<br>-||
|---|---|



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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

## 17 LEASE COMMITMENTS 


## a) Land and Buildings 

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

||The remaining lease commitment payable at the year end amounted to:|
|---|---|
||2022<br>2021|
||£<br>£|
||Within 1 year<br>57,950<br>57,950|
||Within 1 - 2 years<br>14,488<br>72,438|
||Within 2 - 5 years<br>-<br>-|
|||
||Total<br>72,438<br>130,388|
|||




## 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. 

||2022<br>2021|
|---|---|
||£<br>£|
||Within 1 year<br>2,376<br>2,376|
||Within 1 - 2 years<br>4,752<br>4,752|
||Within 2 - 5 years<br>-<br>2,376|
|||
||Total<br>7,128<br>9,504|



18 


## CONTINGENT LIABILITY 

The Charity is not registered for VAT.  However, a possible need to register due to the reverse charge mechanism  came to light during the financial year. 

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  have been notified, and the Charity is still awaiting a response. It is uncertain how long it will take to resolve the matter. 

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 

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## 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