Environmental Investigation Agency UK Annual Report and Accounts 2023 





## CONTENTS 

||~~Welcome~~||~~3~~||
|---|---|---|---|---|
||~~About us~~||~~4~~||
||~~2024-26 objectives~~||~~6~~||
||~~Key highlights~~||~~8~~||
||~~2023 achievements and performance~~||||
||~~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~~||
||||||
||~~Statement of responsibilities~~||~~37~~||
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||~~Independent auditors’ report~~||~~38~~||
||~~Statement of fnancial activities~~||~~41~~||
||~~Balance sheet~~||~~42~~||
||~~Statement of cash fows~~<br>~~Notes to fnancial statements~~||~~43~~<br>~~44~~||



## TRUSTEES 

James Arrandale Pesh Framjee Jennifer Lonsdale (resigned 24 August 2023) 

Mannat Malhi Alice Railton Amelia Roberts (appointed 28 March 2024) Keith Roberts (appointed 28 March 2024) John Stephenson Kit Stoner Allan Thornton (resigned 24 August 2023) 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 

Moore Kingston Smith 9 Appold Street London EC2A 2AP 

## REGISTERED OFFICE 

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

## REGISTERED NUMBER 

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

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## Welcome 

As EIA prepares to celebrate 40 years at the forefront of tackling environmental crime and abuse in September 2024, we continue to grow from strength to strength. 

From modest origins when our three founders started EIA in a small sitting room in north London, we’ve grown considerably. We are still based in north London, but now have more than 70 staff and are growing both in numbers and reach. 

As documented in the pages of this report, 2023 was another good year for success and progress to achieving systemic change in some of the key challenges facing the planet. 

Some of the highlights include: exposing the use of threatened species in traditional Chinese medicine; investigating the South-East Asian tiger trade; working to strengthen legislation and responses to tackling the illegal wildlife trade from Nigeria to Vietnam; naming US businesses breaking international sanctions to import blood teak from Myanmar; joining the global campaign to push for a Fossil Fuel Treaty; releasing a series of reports on the polluting plastics used in growing food for the UK; and working with partners to secure a Global Plastics Treaty. 

We also continued to build our Crime Tracker, a tool providing open access to data on illegal wildlife and timber seizures, by launching the new Prosecutions dashboard which captures data on reported prosecution outcomes. 

The Trustees are pleased to present the EIA UK 2023 Annual Report. 

This report demonstrates a range of important successes across a wide spectrum of environmental issues. As ever, we are so grateful for the hard work and effectiveness of our extraordinary staff. They should be immensely proud of their achievements. 

Nothing that the Environmental Investigation Agency achieves would be possible without the continuing generosity, help and encouragement that we receive from our donors, volunteers and supporters. This support is not taken for granted and we hope that you are encouraged to see that your contributions translate into real and meaningful impact on so many of the issues that threaten our environment. 

In 2024, EIA will be celebrating its 40th anniversary – 40 years of exposing environmental crime and abuse, 40 years of campaigning and 40 years of contributing towards a greater understanding of the importance of protecting our environment. 

At EIA, we will be taking a moment to recognise the contributions that so many people have made towards our work over the past four decades, but we will also be looking forward and making plans to continue, with your help, to do what we can to combat environmental crime for the next 40 years. 

John Stephenson Chair of the Board of Trustees 

As ever, the work we do and continue to develop would not be possible without all our funders, donors, supporters and volunteers. You are the wind in our sails and are integral to all our successes. 

My heartfelt thanks to you all and as we face the new challenges of the next 40 years — I hope you will stay with us on the journey. 

Mary Rice Executive Director 

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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 Asian big cats, 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 superpollutants, 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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## 2024-26 objectives 

## ~~Climate~~ 

EIA’s Climate programme aims to keep global warming below 1.5°C and meet the climate challenge through 1 rapid, sustained reductions of emissions of all the major greenhouse gases. 

We aim to strengthen the Montreal Protocol to deliver accelerated implementation of the hydrofluorocarbon (HFC) phase-down under the Kigali Amendment and to 2 address ongoing significant emissions of ozone-depleting substances (ODS), including emissions of nitrous oxide, from fluorochemical production and other industrial processes. 

To address methane emissions, EIA is campaigning for effective implementation of the new EU Methane Regulation on emissions reduction in the energy sector, while advocating a dedicated global governance 3 framework for the Global Methane Pledge, which aims to reduce global methane emissions by at least 30 per cent from 2020 levels by 2030. 

We will also campaign for an end to the expansion of new fossil fuel production and to phase out existing fossil fuel production, coupled with a 4 rapid roll-out of renewable energy, engaging with key countries to secure state champions in support of a global fossil fuel treaty. 

## ~~Forests~~ 

We will seek to generate knowledge on the dynamics of trade in illicit timber and deforestationrisk commodities and 1 share with businesses, the financial sector, decision-makers and law enforcement agencies across the supply chain. 

Strengthening regulatory, legal and policy processes to improve the traceability, legality 2 and sustainability of the production and trade of forest risk commodities. 

Supporting the meaningful inclusion of forest-dependent peoples and civil society organisations in the reform of 3 policies and regulatory frameworks and in their capacity to monitor and enforce existing laws and policies. 

## ~~Ocean~~ 

EIA will continue our longstanding work 

to protect whales, dolphins and porpoises (collectively known as cetaceans) and the ocean ecosystems that sustain them while maintaining and strengthening 1 existing protections under the International Whaling Commission (IWC). We are defending the moratorium 

on commercial whaling and supporting efforts to propose and adopt a South Atlantic whale sanctuary. 

We will campaign to prevent bycatch of the world’s most threatened cetacean populations. In addition to continuing to investigate the impact 2 of illegal gillnet fishing and bycatch of critically endangered vaquitas, our bycatch work will include efforts to protect other endangered and threatened cetacean populations. 

We will continue work to establish a comprehensive Global Plastics Treaty to deal with the lifecycle impacts 3 of plastics, aiming to secure its broad adoption and effective implementation in 2025. 

EIA will continue to strengthen international governance on plastic waste trade and its environmentally sound disposal, including 4 by exposing illegal plastic waste practices and highlighting harmful practices that exploit existing governance loopholes. 

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## ~~Wildlife~~ 

Elephants: We have identified two specific objectives for 202426. The first and main objective is to investigate and reduce the commercial trade in elephant 1 parts and derivatives and the second is to research, reduce and prevent key elephant habitat loss and fragmentation. 

Elephants: To achieve the first objective, we will focus on efforts to reduce the illegal, transnational trade in elephant ivory by providing relevant law enforcement agencies 

and other key stakeholders with intelligence generated from EIA’s targeted investigations in African and Asian countries, to disrupt and deter transnational criminal networks and to promote criminal justice. In 2024, EIA will 2 conduct initial research into the trade in non-ivory elephant parts and derivatives, including Asian elephants. EIA will continue to examine the expansion of traditional Chinese medicine (TCM) in Africa and its impact on African biodiversity, with target countries identified for preliminary scoping. 

Elephants: Maintaining domestic and international ivory bans and advocating for the closure of domestic ivory markets in remaining countries of concern are also key activities. EIA will continue to ensure that international frameworks and national laws including through participation in and policies are strengthened, 3 the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) processes, urging key governments and decision-makers to close existing domestic markets and address regulatory loopholes. 

Elephants: We will continue to raise awareness of the threats posed to key elephant populations by the hydropower dam in the Selous Game Reserve. This will include lobbying investors in the project to promote 4 sustainable financing. Looking beyond 2024, we will continue to monitor and identify additional unsustainable infrastructure projects in key elephant habitats 

Asian big cats: Focusing on China, Laos and Thailand, we 

will continue to campaign for stronger legislation, including to clearly prohibit all commercial trade in Asian big cats, (including in captive-bred 5 tigers) and to ensure sufficient enforcement powers to address poaching, trade, disposal of confiscated specimens and the phasing out of tiger farms. 

Asian big cats: Drawing on information from EIA and partner field research to date, we will continue to provide law enforcement agencies, relevant 6 intergovernmental organisations (IGOs) and the private sector with information to support their own operations and projects to disrupt Asian big cat trade. 

Asian big cats: With new funding, we will strengthen civil society expertise to combat illegal wildlife trade in Indonesia and Nepal and 7 support the research and development of knowledge and tools to counter trafficking from south Asia to China. 

Asian big cats: In collaboration with Go Insight, we will develop a standalone big cat data centre called CatByte, which will collate information on crimes against jaguars, lions, tigers, leopards, snow leopards, clouded leopards 8 and cheetahs. Added to this will be contextual information on enforcement and policy interventions, prices, corruption and information on consumer preferences and demographics. 

Pangolins: We will develop campaigning efforts targeting China, with the specific objective of securing revisions 9 in Chinese law that ensure the country is in line with the latest CITES resolutions 

Pangolins: Significantly building pressure on the financial sector for it to better identify, analyse and act on risks around investing in traditional Chinese medicine 10 (TCM) companies that use pangolin and other threatened species in their products. 

.Pangolins: We will seek to catalyse further EIA engagement in Malaysia to support efforts for that country to better target its current wildlife trafficking problems. 

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Pangolins: We will use the CITES process as a tool for increasing pressure on our priority 

countries (and others deemed as important in the China-TCM trade chain, identified over the course of this strategy period). 

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Securing Criminal Justice (SCJ) project: We will work to increase the likelihood of apprehension of mid- to high-level wildlife traffickers operating in West and Central Africa 

SCJ: We will seek to improve the effectiveness of criminal justice processes, including quality of 14 evidence, improved legislation and effective prosecutions SCJ: Increasing deterrents to prevent wildlife crime by working to ensure 15 

SCJ: Increasing deterrents to prevent wildlife crime by working to ensure 15 commensurate penalties and better use of Proceeds of Crime legislation 

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## Key highlights of 2023 

~~2023 was another busy year as we investigated and campaigned against environmental crime and abuse. Key highlights included:~~ 


## CLIMATE 

In 2023, EIA led coordination of Europe’s civil society on the revision of the EU F-Gas Regulation, which reached political agreement in October 2023. The Regulation has been significantly strengthened and will implement a complete phaseout, the world’s first, of HFC climate super-pollutants by 2050. The revised regulation supports decarbonisation goals and drives innovation and green investment across a wide range of sectors, including heat pumps, the cold chain and healthcare. Importantly, the Regulation now opens up the opportunity for further measures to reduce HFC use at a global level. EIA was also instrumental in the development of a new EU 

Methane Regulation, the first European legislative text aiming to tackle this climate superpollutant which is responsible for about one-third of global warming observed to date. 

At the international level, good progress was made at the Montreal Protocol through the adoption of an almost onebillion-dollar replenishment of its financial mechanism, the Multilateral Fund. The Protocol also held a workshop on strengthening the Montreal Protocol which, alongside a number of decisions requesting new scientific and technical data on ODS and other greenhouse gas emissions related to the fluorochemical industry, establishes the groundwork for strengthening the ozone treaty over time to secure significant climate mitigation in the future. The UN Climate Change Conference in December, CoP28, also witnessed a number of highlights, including the announcement of more than $1 billion in new grant funding for methane action, the launch of the Global Cooling Pledge and unprecedented support for a shift away from fossil fuels. 

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## FORESTS 

The European Union brought into force the Regulation on Deforestation-Free Products in June 2023 and we have been working hard to ensure all member states are ready for implementation at the end of 2024. It is essential that all member states ensure resources are in place and that partnerships with countries producing the commodities under this law are addressed. 

The law has been put in place to ensure that palm oil, cattle, soy, coffee, cocoa, timber and rubber placed on the EU market are legal and deforestation- and degradation-free. 

EIA published an updated version of report Acts of Defiance, titled Acts of Defiance II: US companies break sanctions to import teak from Myanmar. We continued to highlight the continued illegal trade of teak being imported into the US by teak trading companies after the implementation of sanctions and called for enforcement actions against these traders to ensure the full implementation. Further, using images and videos obtained from the ground, EIA published an updated video on the EIA website documenting teak trafficking into China. 

In the UK criminal courts, there is an upcoming criminal case for illegal imports of teak into the country by a UK company. The charges brought against the defendant company relate to failures to conduct proper due diligence under the UK Timber Regulation (UKTR). To EIA’s knowledge, this is first criminal case for teak imports brought into the UK pursuant to the UKTR. EIA first sent alerts to the UK Competent Authority in relation to the defendant in 2018. 


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## Key highlights (cont’d) 

## OCEAN 

EIA highlighted the indefensible hunting of fin whales, the second largest animal on the planet, by Iceland’s last whaler, Kristjan Loftsson, in the face of serious climate, economic welfare and biodiversity concerns. The five-year fin whale quota is up for renewal and the Icelandic Government is currently considering a whaling ban. EIA took part in the consultation process. 

Our research revealed that more than 100,000 small cetaceans have been slaughtered in poorly regulated hunts off Greenland 


during the past three decades. The results of our work were presented to the IWC Scientific Committee and resulted in intersessional activities to review progress made on this issue. 

EIA has continued to be an active observer in the Global Plastics Treaty negotiations, lending its voice to calls to reduce plastic production globally and provide funding to ensure all countries are successful in implementing an ambitious treaty. 

We helped to reduce international plastic waste trade and strengthen governance surrounding its end-of-life treatment, first by playing an instrumental role in securing a robust revision to the EU Waste Shipment Regulation and, second, by helping assure the exclusion of chemical recycling in the Technical Guidelines on the Environmentally Sound Management of Plastic Waste adopted by the Basel Convention. 

EIA published new research on plastic use in agriculture and fishing across UK supply chains, revealing the extent of environmental and human health harm in addition to the lack of industry and regulatory support driving mismanagement. 

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## WILDLIFE (ASIAN BIG CATS) 

EIA’s research, analysis, reports and campaigning resulted in mounting pressure on Laos with the adoption of trade suspensions under the Convention on International Trade in Endangered Species (CITES) and the risk of ending up on the Financial Action Task Force blacklist. Laos must now drastically improve legislation, phase out tiger farms and demonstrate effective enforcement and cooperation to counter wildlife crime and disrupt transnational organised criminal networks. 

In partnership with Education for Nature Vietnam and Wildlife Friends Foundation Thailand, regional networks profiting from keeping, breeding, killing and trafficking farmed tigers across South-East Asia and processing their body parts have been profiled, mapped and shared with relevant government and intergovernmental agencies. The convergence in the trade chain with wild tigers, other Asian big cats and African lions has also been documented. 

EIA secured widespread coverage of our new report Investing in Extinction, raising global awareness of China’s legal domestic market for 88 products 

stated to contain leopard bone, pangolin scales and, in a few cases, tiger bone and rhino horn. The new research and analysis also revealed that 62 international banks and financial institutions have invested in three major Chinese pharmaceutical groups which manufacture nine of the products stated to contain leopard and/or pangolin. Investors included household names such as AXA SA, BlackRock Inc, Vanguard, Citigroup Inc, Deutsche Bank, HSBC, Legal & General, the Royal Bank of Canada and UBS AG, some of whom are also members of the United for Wildlife Financial Task Force. 


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## Key highlights (cont’d) 


WILDLIFE (PANGOLINS) During 2023, the Pangolins Programme delivered a range of successes. 

We hosted a side event at CITES SC77 to present the findings of Investing in Extinction, which was attended by about 80 people from Parties, governments and NGOs, during which we fielded questions from the Chinese delegation. 

The certification of China by the US Department of the Interior followed a petition under the Pelly Amendment submitted in 2020 by EIA and the Center for Biological Diversity. President Joe Biden subsequently gave China until 31 December 2023 to make significant commitments towards the protection of pangolins and failure to do so may result in trade sanctions. 

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## WILDLIFE (ELEPHANTS) 

In 2023, EIA conducted outreach trips to key countries and regions, including Vietnam, South Africa, Zambia, Nigeria, Cameroon and the Republic of Congo. These strengthened relationships with government authorities, law enforcement agencies, local civil society organisations and intergovernmental agencies and we identified new partners for innovative regional cooperation. Consequently, EIA and partners have improved ability to deter, disrupt and dismantle ivory and wildlife trafficking networks along source, transit and destination countries. 

A key success was the outcome of the September 2023 outreach trip to Vietnam, which sought to promote inter-governmental collaboration and communication to bolster responses to ivory trafficking from West and Central Africa to Vietnam as a lack of intelligence exchange between Vietnamese law enforcement agencies and their African counterparts hinders efforts to tackle issues more effectively. At the 77th CITES Standing Committee (SC77), EIA held multiple meetings with both the Vietnamese and Nigerian 


CITES management authorities to encourage the signing of a Memorandum of Understanding (MoU) on cooperation to tackle wildlife and timber trafficking between the two countries. The official signing event is expected to be held in 2024. EIA will continue to encourage close and effective communication between the delegations as, once signed, the MoU will be an important mechanism for increased bilateral law enforcement cooperation. 

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## Climate 

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

In 2023, EIA campaigners attended and presented at numerous government and industry meetings and events, including the ninth international symposium on non-CO2 greenhouse gases (Amsterdam, June), the Montreal Protocol regional network for Europe and Central Asia (ECA) (Macedonia, April), the joint ECA and West Asia regional network meeting (Jordan, September), the 20th European Conference (Milan, June), the ATMOsphere Europe Summit (Brussels, September) and the 54th International HVAC&R Congress (Serbia, December). 

In July, the team attended the 45th Open-Ended Working Group (OEWG) meeting of the Montreal Protocol and participated in a Workshop on Strengthening the Montreal Protocol, drawing attention to the challenges in implementing the HFC phase-down under the Kigali Amendment and the need to strengthen the compliance framework under the Protocol. 

EIA highlighted the long history of illegal trade in 

the new report Crime and Crime Again. 

At the Meeting of the Parties (MoP35) in October, progress was made on a number of EIA priorities and recommendations, which were shared with governments through a new briefing: Meeting the Moment: Securing the Montreal Protocol’s Legacy in this Decisive Decade for Climate Action. Governments agreed to the highest-ever replenishment of the Multilateral Fund to the Montreal Protocol – almost $1 billion – which puts the Protocol in a good position to strengthen efforts over the coming years to secure additional climate benefits. Important decisions were adopted on illegal trade, feedstocks and energy efficiency, while a proposal to adjust and weaken the Kigali Amendment was rejected. 

Throughout the year, EIA worked closely on two major pieces of EU legislation – a new Regulation on Methane Emissions and a review of the EU F-Gas Regulation – which both reached political agreement by the end of the year. The 

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revised F-Gas Regulation has been significantly strengthened and will implement a complete phase-out, the world’s first, of HFC climate super pollutants by 2050. The new EU Methane Regulation will require the fossil fuel sector to reduce EU emissions of methane through a package of monitoring and mitigation measures and, in the future, across the supply chain. 

In September, we launched a new strand of our Climate Campaign, joining a global movement calling for a Fossil Fuel Treaty. The aim of the Treaty is to end new fossil fuel production and to phase out existing fossil fuel production while advocating a just transition for all countries. Drawing on our experience working on other global environmental treaties, we shared our expertise at various venues, including during New York Climate Week. 

In December, we attended the United Nations Climate Change Conference CoP28 in Dubai, which saw the launch of the Global Cooling Pledge and, at long last, an acknowledgement by all governments of the need to shift away from fossil fuels, the primary driver of climate change. 

EIA was one of 16 partners to raise the issue of cooling to CoP28 through a dedicated pavilion at the venue, in partnership with the Montreal Protocol’s Ozone Secretariat. We hosted and participated in multiple side events on sustainable cooling and methane and distributed briefings with recommendations on next steps to reduce emissions of each greenhouse gas. 

## Looking ahead 

• In 2024, our Climate team will continue action on all greenhouse gases, working in partnership with civil society across the EU to campaign for swift implementation of the EU F-Gas Regulation and EU Methane Regulation and strengthening global initiatives such as the Global Methane Pledge, the Global Cooling Pledge and the call for a Fossil Fuel Treaty. 

• We will continue to investigate and expose the illegal trade in refrigerant gases controlled by the Montreal Protocol and to campaign for strengthened processes, institutions and agreements under the Protocol to accelerate the global HFC phase-down, tackle emissions of ODS and other greenhouse gases from fluorochemical production and find solutions to address other gaps in the ozone treaty such as emissions from banks of old ODS and HFCcontaining equipment. 

• As part of this work, we will be campaigning for increased corporate accountability and transparency, working to influence investors of companies that produce the cooling equipment that uses climate-damaging refrigerants. 

- A new area of work will be addressing nitrous oxide (N2O), starting with tackling emissions from industrial processes under the Montreal Protocol. 

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## Forests 

~~EIA’s Forests Campaign largely focuses on illegal logging, deforestation and timber traffcking. We monitor, investigate and expose forest-related crimes, reveal the negative impacts of crops such as palm oil and track transnational illegal trade. Our work supports good forest governance and includes the impact on vulnerable forestreliant communities.~~ 

In Indonesia, our partner Kaoem Telapak is working to implement a training scheme with indigenous youth on photographic and video documentation, data collection and advocacy skills. Defending its sacred sites from a certified palm oil company, the community of a village in Central Kalimantan was able to agree on a settlement based on documented evidence. 

Other work in Indonesia focused on supporting the authorities in a verification operation through the provision of information on a timber company operating illegally, submitting grievances to buyer companies following the killing of an indigenous community member due to an ongoing conflict with a palm oil company and follow-up work on the Indonesian Sustainable Palm Oil (ISPO) certification scheme following a joint report with partners in December 2022. 

companies breaking sanctions to import teak from Myanmar into the USA. Intelligence continued to be provided to various enforcement agencies in the EU and US to help support enforcement of financial sanctions and the laws that prohibit the import of illegal timber – the EU Timber Regulation and US Lacey Act. There was also an initial hearing in September 2023 in the criminal courts in the UK against a yacht-building company illegally importing teak into the UK – the first known criminal case in the UK. EIA first sent alerts about the company to the UK authorities in 2018. 

The EU Deforestation Regulation (EUDR) formally entered into force in June 2023. Now formally a law, our attention is turning to its implementation. In June, EIA and other NGOs openly called for member states to take their obligations under the EUDR seriously and ensure sufficient resources for their competent authorities to enforce the law. 

We published an updated report on the US 

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In the UK, EIA helped to secure an important amendment to the UK Financial Services and Markets Act which requires the Treasury to review the effectiveness of the current financial regulatory framework for eliminating the financing of illegal deforestation. 

The Vietnamese Timber Legality Assurance System (VNTLAS. operated since October 2020) is currently undergoing a prolonged review and amendment process by the Vietnamese Government. The revised and hopefully improved version is expected to be released in 2024. 

The TLAS is a core building block of the ongoing EU-Vietnam voluntary partnership agreement (VPA) implementation with the aim of reaching Forest Law Enforcement, Governance and Trade (FLEGT) legality licensing stage, a feat so far achieved only by Indonesia. EIA continued to engage with this process via the official multistakeholder core group and kept monitoring timber supply chains to and from Vietnam with the aim of flagging irregularities and strengthening the relevant monitoring and traceability processes crucial for a successful conclusion of the VPA implementation. This included regional fieldwork which is informing the campaign strategy moving forward. 

## Looking ahead 

We will continue to monitor trade flows of timber to inform the private sector, including the financial sector and international decision makers. Information being used is supporting transparency and providing solutions to combat illegalities within the forestry sector. 

With the EUDR coming into effect in December, our work to ensure implementation will continue, as will the monitoring of forest risk commodities with a priority on palm oil, including capacity-building on documentation and information flows from the ground to the consumer. 

Supporting producer countries in strengthening their national systems on sustainability will enhance transparency and support policies to reduce deforestation and illegalities. 

Training schemes will roll out over the different provinces within Indonesia with additional capacity-building provided by EIA for opensource intelligence training for trainers and civil society organisations based in cities. 

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

EIA engaged with European and UK IWC Contracting Governments on cetacean conservation issues, including advocating a robust 50-year vision to recover cetacean populations. 

We highlighted the indefensible hunting of endangered fin whales in Iceland through a report demonstrating the climate, economy, welfare and biodiversity concerns, a blog on the cruelty endured by fin whales and a podcast. 

We worked with NGO allies to apply pressure to increase enforcement of illegal totoaba fish maw trade through CITES, with the aim to protect critically endangered vaquita porpoises. 

We chaired the first meeting of the Bycatch Working Group of the Consortium for the Conservation of Atlantic humpback dolphins (CCAHD), through which we will understand, highlight and prevent cetacean hunting and bycatch and we contributed to a joint issue briefing providing evidence of countries failing to meet US legal requirements to prevent cetacean bycatch. 

EIA advanced ambition in the Global Plastics Treaty talks for each of our priority issues, continued to foster and strengthen relationships with priority regions and countries and was an active leader in the civil society coalition. We also strengthened corresponding plastic governance to advance the sound future implementation of the instrument. 

We advanced investigations into illegal plastic waste trade, building sector knowledge, investigation methodologies and evidence to assist in advocacy for legislative changes in the UK, EU and internationally. 

Plastic report series, we have been working with key industry stakeholders to advance better management of these products. 

## Looking ahead 

EIA will continue to be at the forefront of research, advocacy and international governance across our marine wildlife and plastics campaigns with a focus on expanding our investigation and intelligence capacity in this area and identifying emerging opportunities where our intervention would be beneficial. 

On marine wildlife, we will continue to work for strengthened governance to ensure protection of cetacean species globally, while also expanding our work on the trade in fish maw – a practice which is exacerbating harms to marine wildlife and is a critical factor in the survival of the endangered vaquita porpoise – and bycatch. 

On plastics, our work at national, regional and international levels will continue to expose new threats in the plastics lifecycle and supply chains, while also ensuring the strongest possible legislation and commensurate enforcement is in place. 

We will continue to be at the forefront of civil society work around the Global Plastics Treaty negotiations, helping to share knowledge in civil society spaces to support engagement in the process and working directly with governments, media and other stakeholders to provide technical support, research and legal counsel throughout the negotiations and ensuing period of ratification and implementation. 

EIA led NGOs throughout the entire revision process of the EU Waste Shipment Regulation, in addition to providing technical evidence which helped result in the most stringent plastic waste exporting obligations in the world. 

Further, we have been using our evidence and research to feed into relevant national policy consultations and raising awareness of the current practices and consequent impacts of plastic packaging and agriplastic use. In addition, building off the evidence contained with our Cultivating 

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~~Our Wildlife work aims to reduce wildlife crime around the world, with a specifc focus on elephants, pangolins and tigers. Some 2023 highlights include:~~ 

## Asian big cats 

Field investigations and desk research by EIA and partners into trade in tigers across SouthEast Asia continued in 2023. Findings included: a regional captive tiger trafficking network sending tigers from Thailand through Laos to Vietnam; a Chinese syndicate making tiger bone wine in Laos; the manufacture of tiger bone glue in Thailand sold to organised bus tours of Chinese and Vietnamese tourists; and the on-going farming of tigers in Laos for sale and export, despite CITES recommendations. 

Information gathered during field and desk research was used to prepare briefings shared with national agencies, the CITES Secretariat and Parties, INTERPOL and the UN Office on Drugs and Crime (UNODC). We also disseminated a critique of the wildlife law in Laos, identifying significant gaps in both the main legislation and a decree relating to implementation of CITES and proposed recommendations to strengthen them. Some of our recommendations were subsequently adopted but the legislation is still inadequate. 

Our research and analysis into Asian big cat trade and tiger farming also informed presentations and briefings to CITES Parties, including the CITES Big Cats Task Force which we attended, the CITES Missions to countries with captive tiger facilities of concern and the 77th Meeting of the CITES Standing Committee (SC77). We campaigned to ensure that threats to leopards are not overlooked, with a Decision from SC77 urging Parties to report on leopard seizures to SC78 in February 2025. 

In collaboration with other NGOs, we have long campaigned for more time-bound, country-specific actions to phase out tiger farming and SC77 delivered such recommendations. Our campaign also contributed to the SC77 decision to suspend trade with Laos. In partnership with several other NGOS, EIA participated in the development and presentation of a Roadmap to Closing Captive Tiger Facilities of Concern at SC77. 

Along with EIA’s Pangolin team, we updated our research into the online availability of medicinal products manufactured and licensed for sale in China that claimed to contain leopard bone and pangolin scales, some of which also contained rhino horn and tiger bone. The international shareholders in the publicly listed Chinese pharmaceutical companies were identified and urged to exclude manufacturers of traditional Chinese medicine containing threatened species from their portfolios. Our findings were released in our report Investing in Extinction and discussed with China and other Parties at a side event at CITES SC77. 

## Looking ahead 

• In 2024, we will publish a report into the tiger trade across South-East Asia, with a focus on Laos, where regional crime networks continue to exploit the lack of rule of law and effective enforcement. Convergence in the trade chain with other big cats, wildlife and crime types, supply chains and trade routes and the role of the private sector will also be revealed. 

• We will be rolling out a series of workshops to share open source information-gathering skills with civil society organisations working to counter wildlife trafficking in Indonesia. Subject to funding, we will train partners in Nepal to provide similar workshops to civil society, journalists and officials and support partners in India to provide capacity-building to frontline agencies. 

• With our colleagues in the Pangolin team, we will conduct research for a report to be released ahead of CITES SC78 in February 2025, focusing on China’s response to trade in Asian big cats and pangolins. 

• SC78 will also be an opportunity for EIA and Go Insight to showcase CatByte with initial trends analyses and alerts. 

EIA also prepared briefings and gave presentations to the finance sector regarding additional businesses and persons affiliated to the Zhao Wei/Kings Romans Group transnational criminal organisation (TCO). This included highlighting the risk to international banks of exposure to the TCO which has been sanctioned by the US, UK and Canada. 

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## Wildlife 


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22  Environmental Investigation Agency UK<br>**----- End of picture text -----**<br>




## Elephants 

In March 2023, EIA was contracted by the German Agency for International Cooperation GmbH (GIZ) to conduct a study on live pangolin trade in Malawi, Tanzania, Mozambique and Zambia, with a deep-dive in Malawi. The study concluded with several recommendations to support and strengthen law enforcement and other efforts to reduce the illegal trade of live pangolins. The recommendations were welcomed and wellreceived by the study country governments and in-country civil society partners. 

EIA had another successful year engaging with CITES, attending the SC77 in November 2023. Following on from our success in leading efforts to secure a review of the National Ivory Action Plan (NIAP) process, we lobbied for the swift and transparent recruitment of a relevant consultant to conduct the review. We also produced an independent assessment of progress being made by key countries in the NIAP process, which was shared with the Standing Committee to inform decisions and recommendations at SC77. 

Ongoing efforts to secure and maintain the closure of legal domestic ivory markets continued in 2023, including participating as a key stakeholder in the UK Government-led Ivory Engagement Group which monitors the implementation of the UK ivory Act and related enforcement matters. EIA also contributed to discussions at SC77 regarding the identification of countries with remaining domestic ivory markets. 

The Southern African region continued to be a key focal area in 2023. In addition to drafting a Southern African Development Community (SADC) engagement strategy, EIA UK and our US counterparts conducted a joint outreach trip to South Africa in May 2023, meeting a range of key stakeholders working on illegal wildlife trade matters to strengthen relationships. Moreover, EIA facilitated a workshop together with partner organisation Blood Lions, which hosted 20 South African traditional health practitioners to engage with the traditional African medicine sector regarding responsible wildlife consumption. 

and corporate sectors to adopt and implement the UNESCO ‘no-go’ commitment and for the improved long-term protection of three African Natural World Heritage Sites holding significant elephant populations. 

## Looking ahead 

- As a new key area of work, EIA will focus on expanding its understanding of the illegal trade in Asian elephant parts and derivatives by developing a literature review and internal intelligence analysis, sharing intelligence with stakeholders as relevant. 

- EIA will continue efforts to secure a significant reduction in the illegal trade in elephant parts and derivatives by disrupting criminal networks in West and Central Africa and South-East Asia. We will promote: a multisectoral response through strengthened legislation, regulations and policies; improved law enforcement actions; and pro-active engagement by key stakeholders including local civil society, media and the private sector. 

• With SC78 and CoP20 on the horizon, EIA will feed information into relevant CITES processes, for example, through the implementation of the campaign’s NIAP strategy, stockpile strategy and domestic ivory market strategy. 

• EIA will continue advocating for the closure of legal domestic ivory markets, including monitoring the recent proposal to expand the existing limited legal domestic ivory market in South Africa. Efforts will continue to lobby against anticipated attempts to re-open the international commercial trade in ivory at CoP20. 

As part of efforts to evaluate the expansion of TCM in Africa and its impact on African biodiversity, a brief market scoping was conducted in three South African cities. 

The year also saw EIA continue its efforts to raise awareness of the threats posed to key elephant populations in Africa by unsustainable commercial extractive and infrastructure project, using the 45th meeting of the World Heritage Committee to advocate for greater commitment by the financial 

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## Wildlife 

**24** 

**Environmental Investigation Agency UK** 



## Pangolins 

We worked across a range of different issues in 2023. This included: 

- a situational analysis for pangolin trafficking in West and Central Africa produced internally, which may be published publicly as part of a larger West and Central Africa report 

- preliminary scoping conducted and intelligence analysis produced to build a better understanding of the illegal wildlife trade in Malaysia 

- built relationships with pangolin experts from international and grassroots NGOs, through online discussions on issues, challenges and potential advocacy angles 

- disseminated 42 intelligence products relevant to pangolins, including intelligence reports, intelligence summaries, seizure datasets, financial typologies and red flag briefings to law enforcement agencies, NGOs, IGOs, national authorities, the media, academic institutions and private sector organisations 

## Looking ahead 

   - Following the publication of Investing in Extinction, we will translate the report into Chinese for further leverage among Chinesespeaking stakeholders. 

   - In 2024, we will watch closely for President Biden’s decision to impose trade sanctions on China or not. Depending on the decision, we will follow up with the necessary advocacy. 

   - We will conduct two outreach visits to Malaysia in 2024. This is to further work in Malaysia as it has been identified as a significant source and transit country for pangolin, ivory and rhino horn trafficking. 

   - We will also seek to undertake an outreach visit to Vietnam to review the situation in the country as regards pangolin trafficking and the links to the TCM trade. 

- 132 seizure incidents of pangolin derivatives (scales, live, skin, carcasses, whole unknown states) have been logged 

- 362 profiles related to pangolin trafficking have been disseminated to KYC database providers 

- a total of 13 pangolin-relevant public outputs consisting of blogs, news and press releases were published on EIA’s website and social media platforms (Facebook, Instagram, X, LinkedIn) 

- completed a review of China’s revised Wildlife Protection Law in early 2023, which was published on the EIA website and shared on social media channels 

- attended the 77th Standing Committee of CITES in Geneva in November 2023, engaging with country delegations and NGOs on business that was relevant to pangolins; three CITES briefings published, which included recommendations for pangolins. 

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## Wildlife 

Vietnam corridor, enabling us to generate dozens of intelligence outputs, some of which are disseminated to carefully selected enforcement agencies to support their investigations. 

- We attended several key international meetings in 2023, including the INTERPOL Wildlife Crime Working Group and the United Nations Convention against Corruption Conference of State Parties. These meetings enable us to stay abreast of current trends, changes to policy and help us maintain key contacts in the wildlife, crime and criminal justice sector. 

- We conducted outreach missions to Cameroon and the Republic of Congo to complement our ongoing work in Nigeria. Our French-speaking team met with law enforcement and government officials. We linked up with several civil society organisations, understanding the challenges they sometimes face, and identifying areas of potential opportunity to work together in the future. 

## Summary of key activities 


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## Securing Criminal Justice project (Wildlife) 

## Key highlights from 2023 

- Significant progress continues to be made on Nigeria’s wildlife legislation. This vital update to outdated laws follows years of engagement from EIA to assess the law, draft revisions and identify sponsors in Nigeria’s law-making framework. The Wildlife Protection Bill is now moving through the various procedural requirements and making steady progress. 

- We ran a Financial Investigations Training event in June in Lagos, Nigeria for 34 officials from banks, financial intelligence units, and specialised police agencies who came together to develop public-private collaboration and information exchange to effectively support financial investigations into wildlife trafficking. 

- Our Intelligence and Investigations Unit continues to gather valuable intelligence on wildlife trafficking networks operating in West and Central Africa, particularly in the Nigeria– 

Our Securing Criminal Justice Project worked throughout 2023 to develop and implement several key activities to improve law enforcement and criminal justice responses to wildlife trafficking in West and Central Africa. 

With our local partners, Africa Nature Investors Foundation and Wild Africa Fund, we identified sponsors to enact a revised Endangered Species Conservation and Protection Bill in Nigeria. After some setbacks due to national elections, we continued our advocacy efforts and identified Honourable Terseer Ugbor, Deputy Chair of the Environment Committee who agreed to sponsor the Bill. The Bill successfully passed its ‘First Reading’ in the House of Representatives in February 2024, marking a significant step forward in strengthening Nigeria’s legislation. 

In June, we held a Financial Investigations Training event in Lagos, Nigeria. The event aimed to develop public-private collaboration and information exchange between banks, financial intelligence units, and specialised police agencies and served as a crucial platform for sharing experiences and best practices. The participants recognised the benefits of collaboration such as asset-tracing and supporting prosecutions. The event was a significant step forward in the ongoing fight against the financial aspects of wildlife crime. 

Throughout the year, EIA’s Intelligence and Investigations Unit used a variety of methods including direct engagements with suspected traffickers to generate over 139 intelligence reports 



on wildlife trafficking in Nigeria. Enhancing our knowledge on individuals and their methods enables us to develop policy responses to bring about lasting change in the conditions and systems that allow trafficking to flourish. Our intelligence outputs are shared with selected law enforcement agencies, international organisations, and NGOs operating in the region. 

Attending key international meetings helps us to stay abreast of current trends and changes to policy and to maintain key contacts. In December, EIA staff were in Atlanta, Georgia for the 10th Conference of the States Parties to the UN Convention Against Corruption. We helped organise a day of events on environmental corruption and facilitated a session on best practices and opportunities. Also in December, our intelligence unit colleagues attended INTERPOL’s 34th Wildlife Crime Working Group Meeting in Lyon. The event brought together law enforcement and government agencies, academia and civil 

society to identify new trends. A dedicated civil society day highlighted the need for greater coordination between organisations supporting law enforcement efforts. 

Recognising the need to engage with partners and agencies in the West and Central African region, EIA conducted outreach missions to Cameroon and the Republic of Congo to complement our ongoing work in Nigeria. Our French-speaking team met with enforcement officials and government representatives and, supported by funds from the Full Circle Foundation, we also linked up with several civil society organisations to understand the challenges they face, and identifying areas of potential collaboration. 

## Intelligence 

Intelligence and Investigation Unit 

## Looking ahead 

- We will continue to monitor the progress of Nigeria’s Endangered Species Conservation and Protection Bill as it navigates its way through the various law-making stages before adoption. We remain committed to ensuring this important legislation is supported and implemented. 

- We will continue to develop the capacity of law enforcement agencies in Nigeria by conducting an Investigations Training course including elements such as evidencegathering, interviewing skills, crime scene management and case preparation. 

• We will develop increased support for prosecutors in Nigeria by developing ‘criminal justice cooperation networks’ to address and overcome some of the key challenges to securing prosecutions against wildlife traffickers. 

- Continuing our engagement with international mechanisms, we will attend several key meetings including the 33rd session of the Commission on Crime Prevention and Criminal Justice (CCPCJ) and the 21st International Anti-Corruption Conference (IACC) in Vilnius, Lithuania. EIA is also supporting the United for Wildlife West Africa chapter launch in Nigeria in July 2024. The event aims to develop and bring together focal points from the financial and transport sectors to form the respective task forces in the region. 

Throughout 2023, EIA’s Intelligence and Investigation Unit (I&I) conducted investigations in 11 countries on three continents, using specialist covert techniques to target major wildlife crime networks and key criminal actors involved in environmental crime, such as F-gas smuggling and timber trafficking. 

The investigations generated 531 intelligence reports on persons and companies involved in environmental crime, resulting in 38 confidential briefings to law enforcement and government agencies. This data was also shared with key financial institutions and banks to facilitate financial investigations into money laundering offences linked to environmental crime. 

In October 2023, EIA launched the new prosecution analysis dashboard on our Global Environmental Crime Tracker, analysing wildlife crimes in Nigeria, Malaysia and Vietnam. The tool has been well received and provides access to court case records and prosecution outcomes to emphasise the need for post-seizure investigations. During the next 12 months, a new plastic waste crime dashboard will be published on the Tracker to promote transparency of data for crimes impacting on the environment. 

In 2024, the I&I 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 providing capacity-building on open-source intelligence skills to law enforcement agencies and key partners in project countries. 

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## Fundraising 

## Raising funds 

The majority of EIA’s funding is from restricted sources, predominantly grants from trusts and foundations and, while we have had increasing success in securing large institutional grants in recent years, this model does not allow for full cost recovery. 

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 2023 of a small group of just over 1,400 individual regular monthly donors, many of whom have supported EIA since the early 1990s. Their loyal support helps us plan ahead with more confidence. 

The focus of our fundraising activity in recent years has been maximising the return of investment. In 2023 we started to shift towards new donor acquisition and supporter development to increase unrestricted income over the medium to long-term, which will allow us to invest in the areas where the need is greatest. 

## 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 (Asian big cats, Pangolin and Elephant) programmes of work. 

Income from major institutional funders represented a significant proportion of our income during 2023; funders include the UK Illegal Wildlife Trade Challenge Fund (Wildlife and Intelligence & Investigations), the US Government through the Bureau of International Narcotics and Law Enforcement Affairs (INL) (Wildlife), the Norwegian Agency for Development Cooperation (Forests and Ocean), the Elephant Crisis Fund, EJF Philanthropies (Elephant and Pangolin), the Plastic Solutions Fund (Ocean), the Children’s Investment Fund Foundation (Climate), the Swedish Postcode Foundation (Ocean), The Waterloo Foundation (Forests) and The Robert H.N.Ho Family Foundation (Asian big cats). 

We are also extremely appreciative of donors to the former EIA Trust who have continued to loyally support us in 2023, 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. 

Following a more challenging year in 2022, although the economic climate and increased cost of living continued to impact on our individual supporters, 2023 was a strong year as we benefited from an increase in legacy income as some of our most committed and loyal supporters left EIA an incredibly generous final gift in their Will. We also raised more income from High-NetWorth Individuals who are passionate about the environment and want to ensure the natural world is protected for future generations. 

During 2023, we started to explore new areas of fundraising to recruit new supporters and strengthen relationships with existing supporters. 

We launched the ‘Win for Nature’ weekly lottery, which offers supporters a new way to donate to EIA regularly, we strengthened our appeal programme by creating a digital appeal, which reached an audience of more than 125,000, and 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. 

## Looking ahead 

EIA will be celebrating its 40th anniversary during 2024 and we will use this anniversary year to reflect on the successes and impact we have had over the past four decades as well as sharing our plans for the future. 

We will continue to seek opportunities to develop new relationships with major funders to lay the groundwork for support in the future, to 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 continued economic crisis on core funding, we will continue to focus on the stewardship of existing funders and individual supporters. 

During 2024, we will launch a three-year supporter acquisition campaign using a range of public fundraising channels to recruit new regular supporters. We will also implement our new legacy marketing strategy to promote legacy giving and recruit new legacy pledgers to build on the recent success seen in this area. 

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 2024, 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 bi-annually, based on the outcome of fundraising initiatives and applications submitted. As part of the 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 2023, our 

fundraising policies were reviewed and approved by the Board of Trustees, including references to the necessity to be mindful of supporters who may be vulnerable or in vulnerable circumstances. Inhouse fundraisers receive appropriate monthly supervision. In summer 2023, we worked with a professional fundraising organisation to conduct our telephone regular giving campaigns. The callers received training by EIA and the quality of calls was monitored. 

Protecting the assets and reputation of the organisation: Monthly reconciliation processes are in place between Sage and our CharityCRM 

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 fundraising complaints were received from supporters in 2023. Our fundraising complaints 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 

- 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 

- 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 

- Save the Rhino International 

- Swedish Postcode Foundation 

- The Rufford Foundation 

- The Waterloo Foundation 

- The Robert H. N. Ho Family 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 2023 

## ~~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 26 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’ report has been produced under the provisions of FRS 102, the Charity SORP, to comply with best practice. 

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. 

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 met 10 times in the year to review financial performance, audit and risk management. Following an organisational review, it was agreed for the Finance Committee to meet quarterly in future to enhance its focus 

on deliverables and to make better use of Finance department time. 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 

As in the past, Equality, Diversity and Inclusion (EDI) has continued to be an important focus for EIA. 

The EDI Committee has met bi-monthly to allow for action and feedback to and from staff in between meetings. The Committee continued to have representation from different staff levels, Trustees and volunteers. 

EDI will remain a focus in 2024, but EIA has restructured and responsibility for EDI now sits with the Strategic Co-ordination Group. 

## ~~Financial review~~ 

## Results for the year 

EIA had another successful year in 2023, thanks to the continued generosity of our supporters. The total income raised during the year amounted to £5,960,004, an increase of 12 per cent compared to the previous year. Although restricted grant income continues to be the main source of income for the charity, there was a significant increase in donations from individual supporters in 2023. 

Unrestricted income from donations and legacies increased by £908,422 during the year and accounted for 24 per cent of total income in 2023, compared to nine per cent in 2022. Legacy income receivable amounted to £338,303 (2022: £69,547), a testament to the loyalty of our supporters. All legacy income included in the 2023 Financial Statements has been received at the time of reporting. 

The donations from individual supporters include a donation of £550,000 from a single supporter, with additional Gift Aid in the sum of £137,500. This significantly boosted the unrestricted funds received during the year and enabled the charity to continue with its invaluable work, especially for those campaigns that had income shortages in the year. 

Included within Donations and Legacies are gifts in kind valued at £58,370 (2022: £81,500). 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 

Grant income receivable was £4,501,248, a decrease of six per cent compared to the prior year. Three long-standing funders awarded reduced grants or no funding support in 2023. Following a review of their long-term funding strategy, The BAND Foundation ended its funding support for EIA. A substantial grant from The Foreign, Commonwealth and Development Office ended in 2022 and there were no requests for submission of funding proposals for 2023/24 activities, as was the norm. The Oak Foundation revised its offer of funding over a longer period, but at a reduced annual amount receivable. Grant funding is also characterised by a cycle of grants ending during the year, while others start. A notable grant of £884,232 was secured from The Children’s Investment Fund Foundation, a long-term supporter of our work on the Climate Campaign. New grants were also secured from Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ) GmbH, Save the Rhino, The Waterloo Foundation, Japan Animal Welfare Society and Lilongwe Wildlife Trust. 

Although there was a slight reduction to grant income in 2023 due to the factors highlighted above, the charity is continually looking to diversify its funding portfolio and is confident that adequate funding will be secured for future periods. 

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. 

Total expenditure during the year amounted to £5,311,516, an increase of 10 per cent on 2022. The cost of raising funds increased significantly mainly due to the recruitment of three new members of staff for the Trusts and Statutory Funding and Individual Giving Programmes. Other fundraising costs including the support costs allocated to fundraising activities also increased during the year. 

Overall, the expenditure on charitable activities increased by eight per cent, with a marked increase in the amount charged to unrestricted funds. At least £205,226 of project expenditure that would ordinarily be charged to restricted grants was charged to unrestricted funding, attributable largely to a key grant that ended in 2022. 

Except for staff salaries, there was a reduction in direct project costs, especially on grants payable to implementing partners, which are dependent on grant receipts. For instance, the grant from 

The Foreign, Commonwealth and Development Office which ended in 2022 accounted for 35 per cent of the total grants payable in that year. 

The charity continued to grow in 2023, with the staff count at 62 compared to 51 in the previous year. Staff were awarded a five per cent inflationary pay increase in January 2023. Other staff costs also increased, reflecting the cost of recruitment, training and providing equipment for new staff. 

Included in the expenditure on charitable activities are support and governance costs amounting to £936,347 (2022: £702,704). The increase is primarily due to staff costs but also the increase in the general cost of goods and services. 

Thanks to the generosity of the landlord, the charity continues to benefit from a stable rent bill. However, the cost of the premises increased due to rates payable in 2023, compared to none in 2022 due to the COVID-19 additional relief fund awarded by the council. 

The additional fee charged during the 2022 audit for undertaking extra work arising from the changes to International Standards on Auditing, was incorporated into the audit fees for 2023, plus an inflationary increase for audit and other services. 

The administration and management of staff working remotely continues to be a challenge and has resulted in an increase in payroll administration costs. 

Reported expenditure includes the sum of £58,370 representing gifts in kind, comprising of Google advertising grants valued at £55,870 and legal services provided by DAC Beachcroft LLP at £2,500. 

Total income during the year exceeded the total resources expended, resulting in a net movement in funds of £648,488. The charity’s total net assets amounted to £3,272,905 as at 31 December 2023, consisting of restricted reserves at £1,984,984 and unrestricted reserves in the sum of £1,287,921, of which £629,000 is designated for specific purposes over the next two years. 

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 2023. 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 

## Gifts in Kind 

Donations and legacies received during the period include Gifts in Kind to the value of £58,370. This comprises free Google advertising grants and probono legal services provided during the year. 

## 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 12 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 2023, total reserves held by the charity amounted to £3,272,905. This consisted of unrestricted reserves in the sum of £1,287,921, of which the free reserves amounted to £601,392. As highlighted in note 13, £629,000 of the unrestricted reserves has been designated for specific purposes over the next two years. Restricted reserves totalled £1,984,984. 

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, including the operational support costs funded by restricted funds. At present, this is between £416,000 and £832,000. 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 2023 are above the free reserves range indicated in the Board’s policy. It is noted that included in the accrued income, legacy income totals £163,048. The income recognition criteria of the charity SORP may lead to instances where this income is included in the current year results but not received until after the year end, which 

impacts on our income and therefore reserves, but we do not feel it is prudent to spend the money until there is more certainty about the likely timing of receipt. 

The organisation’s organisational review, which is ongoing, is funded by free reserves, including any structural changes that may be implemented as a result of the review. As is usual, while external funding is awaited, some campaigns have received support from the unrestricted free reserves during the period and will do so in 2024. The Trustees continue to receive and review recommendations from senior leaders on potential organisational investments that would benefit the development of our work. 

## Going concern 

During the year, EIA UK’s financial stability has not only been maintained but has been significantly enhanced. Although the direct impact of COVID-19 has now mostly disappeared for the organisation, work practices have evolved since the pandemic, with the result of much more flexible working arrangements being in place 

As a result, 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. 

A fortnightly newsletter is produced and circulated, including office updates and campaign news, introducing new staff, staff photos and jokes. All-staff meetings were held in January And July 2023, focused on campaign and office updates as well as development of the structural review. 

As is highlighted in 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 EIA’s goals. 

The Trustees much appreciate EIA UK’s loyal regular donors for their continued support and it is heartening to see such significant increases in donations and the subsequent increase in Gift Aid. As always, budget-holders 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 with regular assessments and monitoring of income and expenditure, showing that the organisation has the ability to continue as a going concern. 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 

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 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 2023, the Trustees ensured regulatory compliance by reviewing the current governance framework together with any additional regulations from the Charity Commission and 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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2023 ANNUAL REPORT AND ACCOUNTS 



## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## TRUSTEES’ REPORT 

FOR THE YEAR ENDED 31 DECEMBER 2023 

|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 mostly been eliminated with<br>respect to EIA’s activities, we will continue to follow Government guidance<br>and staff have 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 comprehensive and<br>updated 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 2023 

## 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. 

Paul Townley (Trustee) 

29 July 2024 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

INDEPENDENT AUDITORS’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 

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

## Opinion 

We have audited the financial statements of Environmental Investigation Agency UK (‘the charitable company’) for the year ended 31 December 2023 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 2023 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 

- 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, 

39 

2023 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 

## 31 July 2024 

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 2023 


**----- Start of picture text -----**<br>
Notes  Unrestricted  Restricted  Total 2023  Unrestricted  Restricted  Total 2022<br>£  £  £ £ £  £<br>Income and endowments from<br>Donations & Legacies  2(i)  1,402,376   37,109   1,439,485   493,954   8,116   502,070<br>Income from other trading<br>2(ii)  6,089   -   6,089   -   -   -<br>activities<br>Investment Income  2(iii)  13,032   -   13,032   1,142   -   1,142<br>Income from charitable activities 2(v)  -   4,501,248   4,501,248   -   4,812,317   4,812,317<br>Other Income  2(iv)  150   -   150   375   9,474   9,849<br>Total  income and endownments  1,421,647   4,538,357   5,960,004   495,471   4,829,907   5,325,378<br>Expenditure on<br>Expenditure on Raising Funds 3  323,817   323,817   209,589   209,589<br>Charitable Activities  4  707,936   4,279,763   4,987,699   279,855   4,352,492   4,632,347<br>Total Resources Expended   1,031,753   4,279,763   5,311,516   489,444   4,352,492   4,841,936<br>Net income/(expenditure)  389,894   258,594   648,488   6,027   477,415   483,442<br>Transfers<br>Transfers between funds   11,222   (11,222)  -   12,618   (12,618)  -<br>Net Income before other<br> 401,116   247,372   648,488   18,645   464,797   483,442<br>recognised gains and losses<br>Other recognised gains/losses   -   -   -   -   -   -<br>Net Movement in Funds   401,116   247,372   648,488   18,645   464,797   483,442<br>Reconciliation of funds<br>Total funds brought forward  886,805   1,737,612   2,624,417   868,160   1,272,815   2,140,975<br>Total funds carried forward   1,287,921   1,984,984   3,272,905   886,805   1,737,612   2,624,417<br>**----- End of picture text -----**<br>


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2023 ANNUAL REPORT AND ACCOUNTS 



ENVIRONMENTAL INVESTIGATION AGENCY UK 

## BALANCE SHEET AS AT 31 DECEMBER 2023 


**----- Start of picture text -----**<br>
Notes 2023  2022<br>£ £<br>Fixed assets<br>Tangible Assets 8  45,279   28,593<br> 45,279   28,593<br>Current assets<br>Debtors 9<br> 413,437   589,350<br>Short term investments 15<br> 550,000   550,000<br>Cash at bank and in hand 16<br> 2,715,500   2,013,721<br> 3,678,937   3,153,071<br>Liabilities: amounts falling due within one year<br>Creditors 10  (451,311)  (557,247)<br> (451,311)  (557,247)<br>Net current assets  3,227,626   2,595,824<br>Total assets less current liabilities   3,272,905   2,624,417<br>Funds<br>Unrestricted  12  658,921   886,805<br>Designated funds 13<br> 629,000<br>Restricted  11  1,984,984   1,737,612<br>Total funds   3,272,905   2,624,417<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 29 July 2024 and signed on their behalf by: 

John Stephenson (Chair, Board of Trustees) 

Paul Townley (Trustee) 

Company No: 07752350 

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Environmental Investigation Agency UK 



**ENVIRONMENTAL INVESTIGATION AGENCY** UK(UK) LTD NOTES TO THE FINANCIAL STATEMENTS  STATEMENT OF CASH FLOWS **FOR THE YEAR ENDED 31 DECEMBER 20** 1723 


**----- Start of picture text -----**<br>
2023  2022<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 739,389 Xytxytxy   Xytxytt  604,475 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 (37,610) 000,000  000,000  (21,873)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  - 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 (37,610) 000,000  000,000 (21,873)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  000,000 701,779 000,000  000,000 582,602000,000<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>2,013,721 1,431,119<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  2,715,500   2,013,721<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  000,000 648,488 000,000  000,000 483,442000,000<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 20,924 000,000  000,000  20,137 000,000<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  000,000 175,913 000,000  000,000  (61,817) 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  000,00(1 0 5,936) 000,000  000,000  162,713 000,000<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 739,389 604,475<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  2,013,721 1,431,119<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, im701,779peliae cor aut eium qui ne ea ped ex estrum 582,602<br>doluptatur ratur, andit vendaeped molorehent vernatintur?<br>Total  2,715,500 2,013,721<br>**----- End of picture text -----**<br>


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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 2023 

## 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 

000,000 000,000 000,000 000,000 000,000 000,000 000,000 000,000 to a legacy exists but there is uncertainty as to 000,000 000,000 000,000 000,000 its receipt or the amount receivable, details are 000,000 000,000 000,000 000,000 000,000 000,000 disclosed as a contingent asset until the criteria 000,000 000,000 000,000 000,000 000,000 000,000 for income recognition are met. 

Xytxytxytx xytxyxtytx ytxy 000,000 000,000 Income Xytxytxytx xytxyxtytx ytxy 000,000 000,000 Income is included on an accruals basis.  It Xytxytxytx xytxyxtytx ytxy 000,000 000,000 includes grants and donations and invoiced sales Xytxytxytx xytxyxtytx ytxy 000,000 000,000 of goods and services, excluding value added tax. Subtotal 000,000 000,000 

Subtotal ~~(i) Grants and donations~~ 

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

Total Expenditure Grants and donations are accounted for in the year 000,000 000,000 in which they are receivable. 

## (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 when there Income from commercial trading activities is 

> es delest, nonsequis alis quiatinctae plaborporunt moloriorrum comnieniscil illupid ucientibusam ium et eiumqua sperum is evidence of entitlement to the funds, receipt recognised as earned, as the related goods and 

> dolende voluptat quas doluptat.is probable, and the amount can be measured services are provided. It eum facea nim rectetus et expel mos aliqui a volor secaece raeperum vent dolenda solorrunt omnim faccatur, ommo reliably. 

## (v) Foreign currencies 

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?Other grants are recognised when receivable Transactions in foreign currencies are translated unless performance-related conditions apply, at the exchange rates ruling at the date of the in which case the grant is recognised when the transaction.  Monetary assets and liabilities in conditions for receipt have been complied with. foreign currencies are translated at the rates of 

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. 

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

## (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 2023 

- support costs in furtherance of the charitable activities. 

line basis are: 

## – ~~0. Xytxtyxty xtyxtxxty xtyxtfyxty~~ Furniture 25 per cent 

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 per cent 

Field equipment – 50 per centXytxytxyt 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 

2023 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 2023 

||~~0 Xxtxtxt xtxft~~<br>2<br>ANALYSIS OF INCOME|Unrestricted<br>£<br>Restricted<br>£<br>2023<br>£<br>2022<br>£|
|---|---|---|
||~~. yyy yy~~<br>Xytxytxyt<br>Xytxytxyt<br>Xytxytxyt<br>Xytxytxy<br>Xytxytt<br>Xytxyt<br>0000<br>0000<br>0000<br>0000<br>0000<br>0000<br>Xytxytytxyxtyxtx<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>000,000<br>000,000<br>000**,**00**0**<br>00**0**,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>(i)<br>Donations & Legacies<br>Legacies<br>338,303<br>-<br>338,303<br>69,547<br>Donations<br>1,005,703<br>37,109<br>1,042,812<br>351,023<br>Gifts in Kind<br>58,370<br>-<br>58 37<br>81,5 0<br>1,402,376<br>37,109<br>1,439,485<br>502,070<br>Gifts in kind comprises Google advertising valued at £81,500.<br>(ii)<br>Activities for generating funds<br>Film sales and other related activities<br>6,089<br>-<br>6,089<br>-<br>(iii)<br>Investment income<br>Bank Interest<br>13,032<br>-<br>13,032<br>1,142<br><br>||
|||Xytxytxyt<br>Xytxytxy<br>Xytxytt<br>Xytxyt<br>338,303<br>-<br>338,303<br>69,547|
|||0000<br>0000<br>0000<br>0000<br>1,005,703<br>37,109<br>1,042,812<br>351,023|
|||000,000<br>000,000<br>000**,**00**0**<br>00**0**,000<br>58,370<br>-<br>58 37<br>81,5 0|
|||000,000<br>000,000<br>000,000<br>000,000<br> <br> <br> <br><br>1,402,376<br>37,109<br>1,439,485<br>502,070|
|||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|
|||000,000<br>000,000<br>000,000<br>000,000<br> <br> <br> <br><br>6,089<br>-<br>6,089<br>-|
|||~~000,000~~<br>~~000,000~~<br>~~000,000~~<br>~~000,000~~<br>000,000<br>000,000<br>000,000<br>000,000|
|||000,000<br>000,000<br>000,000<br>000,000<br> <br> <br> <br><br>13,032<br>-<br>13,032<br>1,142|
|||~~000,000~~<br>~~000,000~~<br>~~000,000~~<br>~~000,000~~|
||Subtotal<br>000,000<br>000,000<br>~~(iv)~~<br>~~Other income~~|<br> <br> <br>|
|||000,000<br>000,000<br>000,000<br>000,000|
||Total Income<br>000,000<br>000,000<br>Xytxytxytxyytxytxytx<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Xytxytxytx xytxyxtytx ytxy<br>000,000<br>000,000<br>Business income - provision of consultancy services|~~000000~~<br>~~0000000~~<br>~~0000000~~<br>~~0000000~~<br>150<br>-<br>150<br>9,849|
|||~~,~~<br>~~,,~~<br>~~,,~~<br>~~,,~~<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|
||Subtotal<br>000,000<br>000,000|000,000<br>000,000<br>000,000<br>000,000|
||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.||



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** 1723 

## (v) Project Grants 

## ~~Year to 31 December 2023 0. Xytxtyxty xtyxtxxty xtyxtfyxty~~ 

|Xytxytxyt<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>Funder<br>Tigers<br>Ocean<br>Ocean<br>(Global<br>Plastics)<br>Climate<br>Elephants<br>Forests<br>Pangolins<br>Intelligence/<br>Investigations<br>Wildlife<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£|Xytxytxyt<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>Funder<br>Tigers<br>Ocean<br>Ocean<br>(Global<br>Plastics)<br>Climate<br>Elephants<br>Forests<br>Pangolins<br>Intelligence/<br>Investigations<br>Wildlife<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£|Xytxytxyt<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>Funder<br>Tigers<br>Ocean<br>Ocean<br>(Global<br>Plastics)<br>Climate<br>Elephants<br>Forests<br>Pangolins<br>Intelligence/<br>Investigations<br>Wildlife<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£|2023<br>£||
|---|---|---|---|---|
|Xytxytxytx xytxyxtytx ytxy||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Xytxytxytx xytxyxtytx ytxy<br>Alan Turing<br>Institute<br>3,758||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|3,758||
|Xytxytxytx xytxyxtytx ytxy<br>Bureau of||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>International||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Xytxytxytx xytxyxtytx ytxy<br>Narcotics and<br>Law Enforcement||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>510,655|510,655||
|Xytxytxytx xytxyxtytx ytxy<br>Affairs||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Centre for||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Subtotal<br>Biological<br>~~Diversity~~|761|000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>|761||
|Total Income<br>Xytxytxyxxtyxtx<br>Centre for<br>International<br>Environmental<br>Law*||000,000<br>000,000<br>000,000<br>0,000,000<br>0,000,000<br>0,000,000<br>171,224|171,224||
|Xytxytxytx xytxyxtytx ytxy||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Children’s||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxy**t**xytx xytxyxtytx ytxy<br>Inves ment Fund||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>884,232|884,232||
|Xytxytxytx xytxyxtytx ytxy<br>Foundation||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>ClimateWorks||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Xytxytxytx xytxyxtytx ytxy<br>Xytxytxytx xytxyxtytx ytxy<br>Foundation (KCEP<br>PL & MF)||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>84,739|84,739||
|Xytxytxytx xytxyxtytx ytxy<br>David Shepherd||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Xytxytxytx xytxyxtytx ytxy<br>Wildlife<br>20,000||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>30,000|50,000||
|Xytxytxytx xytxyxtytx ytxy<br>Foundation||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Subtotal<br>Department for||000,000<br>000,000<br>000,000<br>000,000<br>000,000<br>000,000|||
|Total Expenditure<br>Environment,<br>Food & Rural<br>228,980||000,000<br>000,000<br>000,000<br>0,000,000<br>0,000,000<br>0,000,000<br>54,418<br>252,784|536,182||
|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>Affairs<br>Deutsche|||||
|dolende voluptat quas doluptat.<br>Gesellschaft fur|||||
|It eum facea 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>Internationale<br>Zusammenarbeit<br>43,569|||43,569||
|doluptatur ratur, andit vendaeped molorehent vernatintur?<br>(GIZ) GmbH<br>EIA US<br>48,491<br>189,426<br>EJF<br>Philanthropies<br>63,898<br>Elephant Crisis<br>Fund<br>38,862<br>Ernest Kleinwort<br>Charitable Trust<br>60,000<br>Japan Animal<br>Welfare Society<br>10,000|||237,917<br>63,898<br>38,862<br>60,000<br>10,000||



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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

(v) Project Grants (cont’d) 


**----- Start of picture text -----**<br>
Year to 31 December 2023<br>Tigers  Ocean Ocean  Climate Elephants Forests Pangolins  Intelligence/ Wildlife  2023<br>Funder  (Global  Investigations<br>Plastics)<br>£ £ £ £ £ £ £ £ £ £<br>John Ellerman<br> 64,159  64,159<br>Foundation<br>Lilongwe Wildlife<br>30,896 30,896<br>Trust<br>Norwegian<br>Agency for<br> 151,736  151,736<br>Development<br>Cooperation<br>Oak Foundation  40,543 40,543<br>Plastic Solutions<br> 272,539  272,539<br>Fund<br>Roger Raymond<br> 10,000  10,000<br>Trust<br>Royal United<br>2,932 1,335 4,267<br>Services Institute<br>Rufford<br> 25,000  25,000 50,000<br>Foundation<br>Save the Rhino<br> 30,024  30,024<br>International<br>Schwab<br> 460,778  460,778<br>Charitable Fund<br>Sequoia Climate<br> 419,161  419,161<br>Fund<br>Swedish Postcode<br> 109,201  109,201<br>Lottery<br>Waterloo<br> 70,000  70,000<br>Foundation<br>WWF 3,890 3,890<br>Zero Waste<br> 88,257  88,257<br>Europe<br>367,762 482,605 443,763 1,848,910 214,804 259,426 30,000 90,539 763,439 4,501,248<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 

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## ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

(v) Project Grants (cont’d) 


**----- Start of picture text -----**<br>
Year to 31 December 2022<br>Ocean<br>Anti-Money<br>Funder  Tigers  Ocean (Global  Climate  Elephants Forests Pangolins Wildlife 2022<br>Laundering<br>Plastics)<br>£ £ £ £ £ £ £ £ £ £<br>Alan Turing<br> 17,742  17,742<br>Institute<br>BAND<br>108,885 108,885<br>Foundation<br>Big Cat Rescue   6,773  6,773<br>Bureau of<br>International<br>Narcotics<br>466,604 466,604<br>and Law<br>Enforcement<br>Affairs<br>Center for<br>International<br> 81,691  81,691<br>Environmental<br>Law*<br>ClimateWorks<br>Foundation   84,739  84,739<br>(KCEP PL & MF)<br>David Shepherd<br>Wildlife   17,500  44,910 62,410<br>Foundation<br>Department for<br>Environment,<br> 206,199   (9) 45,554 193,742 445,486<br>Food & Rural<br>Affairs<br>EIA US  35,000  228,891  263,891<br>EJF<br> 39,315  39,315<br>Philanthropies<br>Elephant Crisis<br> 111,105  111,105<br>Fund<br>Ernest Kleinwort<br> 60,000  60,000<br>Charitable Trust<br>Foreign,<br>Commonwealth<br> 1,001,664  1,001,664<br>& Development<br>Office<br>John Ellerman<br> 73,266  73,266<br>Foundation<br>Network for<br>8,100 8,100<br>Social Change<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 2023 

## (v) Project Grants (cont’d) 


**----- Start of picture text -----**<br>
Year to 31 December 2022<br>Ocean<br>Anti-Money<br>Funder  Tigers  Ocean (Global  Climate  Elephants Forests Pangolins Wildlife 2022<br>Laundering<br>Plastics)<br>£ £ £ £ £ £ £ £ £ £<br>Norwegian<br>Agency for<br> 5,672  5,672<br>Development<br>Cooperation<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> 355,828  355,828<br>Fund<br>Royal United<br>Services   6,500  6,500<br>Institute<br>Rufford<br> 25,009  24,991 50,000<br>Foundation<br>Schwab<br> 428,466  428,466<br>Charitable Fund<br>Sequoia Climate<br> 643,490  643,490<br>Fund<br>Swedish<br> 159,160  159,160<br>Postcode Lottery<br>Zero Waste<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 

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 


**----- Start of picture text -----**<br>
2023  2022<br>3 RAISING FUNDS<br>£ £<br>Fundraising and Publicity  262,490 176,706<br>Support Costs  61,327 32,883<br>Total  323,817 209,589<br>4 (i) CHARITABLE ACTIVITIES<br>The amount spent on charitable activities is analysed across projects as follows:<br>Year to 31 December 2023 2023<br>Support &  Grants  Direct<br> Total<br>Governance  Payable  Expenditure<br>£ £ £ £<br>Tigers 45,563  -    188,117 233,680<br>Tigers (DEFRA) 44,536  53,088  140,258 237,882<br>Pangolins  29,229  -    118,494 147,723<br>Intelligence & Investigations  27,540  1,450  115,434 144,424<br>Elephants 82,543  -    344,508 427,051<br>Wildlife - INL 104,049  104,248  342,933 551,230<br>Wildlife - Defra West & Central Africa  46,731  8,326  193,438 248,495<br>Wildlife - Other  1,574  -    7,556 9,130<br>Ocean 48,132  -    197,098 245,230<br>Ocean (Global Plastics) 98,395  75,500  358,463 532,358<br>Ocean (Waste Trade) 28,351  21,750  101,401 151,502<br>Ocean (Norad) 23,318  -    104,366 127,684<br>Climate - CIFF 33,180  -    142,311 175,491<br>Climate - CWF  18,624  -    77,364 95,988<br>Climate - Sequoia Climate Fund  120,212  262,000  279,841 662,053<br>Climate - Schwab Charitable Fund  86,330  260,000  133,081 479,411<br>Forests - FCDO 35,971  -    148,856 184,827<br>Forests - NORAD (2021/25 Year 1) 50,092  54,691  162,447 267,230<br>Forests - Waterloo 11,977  35,521  18,812 66,310<br>Total  936,347   876,574   3,174,778   4,987,699<br>**----- End of picture text -----**<br>


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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

CHARITABLE ACTIVITIES (cont’d) 


**----- Start of picture text -----**<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 1) 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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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 


**----- 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 2023 Unrestricted   Restricted   2023<br> £   £   £<br>Tigers  40,321  193,359 233,680<br>Tigers (DEFRA)  23,334  214,548 237,882<br>Pangolins   25,638  122,085 147,723<br>Intelligence & Investigations   46,908  97,516 144,424<br>Elephants  73,625  353,426 427,051<br>Wildlife - INL  54,377  496,853 551,230<br>Wildlife - Defra West & Central Africa   11,499  236,996 248,495<br>Wildlife - Other   1,574  7,556 9,130<br>Ocean  45,845  199,385 245,230<br>Ocean (Global Plastics)  28,695  503,663 532,358<br>Ocean (Waste Trade)  9,725  141,777 151,502<br>Ocean (Norad)  15,909  111,775 127,684<br>Climate - CIFF  13,309  162,182 175,491<br>Climate - CWF   5,153  90,835 95,988<br>Climate - Sequoia Climate Fund   42,918  619,135 662,053<br>Climate - Schwab Charitable Fund   27,157  452,254 479,411<br>Forests - FCDO  177,319  7,508 184,827<br>Forests - NORAD (2021/25 Year 1)  54,784  212,446 267,230<br>Forests- Waterloo  9,846  56,464 66,310<br>Total  707,936  4,279,763 4,987,699<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 1)  28,978  205,872 234,850<br>Total  279,855  4,352,492 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 2023 


**----- Start of picture text -----**<br>
Office<br>4(iii)  SUPPORT COSTS   Staff   IT Premises  Costs &  Governance  2023 2022<br>Sundries<br>£ £ £ £ £ £ £<br>Tigers 25,466 1,718 6,375 11,042 961 45,562 25,571<br>Tigers (DEFRA) 26,174 1,766 4,258 11,349 989 44,536 33,337<br>Pangolins  16,041 1,082 4,545 6,956 605 29,229 15,615<br>Intelligence & Investigations  15,823 1,068 3,191 6,861 597 27,540 8,493<br>Elephants 46,638 3,146 10,775 20,223 1,761 82,543 70,019<br>Wildlife - INL 60,537 4,084 10,892 26,249 2,287 104,049 76,447<br>Wildlife - Defra West & Central<br>27,314 1,843 4,698 11,844 1,032 46,731 22,050<br>Africa<br>Wildlife - Other  1,023 69  -    443 39 1,574 10,227<br>Ocean 26,682 1,800 7,072 11,570 1,008 48,132 30,399<br>Ocean (Global Plastics) 58,747 3,963 7,992 25,474 2,219 98,395 47,827<br>Ocean (Waste Trade) 16,671 1,125 2,696 7,229 630 28,351 1,380<br>Ocean (Norad) 14,129 953 1,576 6,126 534 23,318 991<br>Climate - CIFF 19,265 1,300 3,533 8,354 728 33,180 28,279<br>Climate - CWF 10,473 707 2,508 4,542 396 18,626 4,090<br>Climate - Sequoia Climate Fund  73,351 4,949 7,335 31,806 2,771 120,212 67,714<br>Climate - Schwab Charitable Fund  53,213 3,590 4,443 23,074 2,010 86,330 63,850<br>Forests - FCDO 20,151 1,360 4,962 8,738 761 35,972 160,558<br>Forests - NORAD (2021/25 Year 1) 29,395 1,983 4,857 12,746 1,110 50,091 35,857<br>Forests - Waterloo  7,355 496 658 3,189 278 11,976  -<br>Total support costs charged to<br>548,448 37,002 92,366 237,815 20,716 936,347 702,704<br>charitable activities<br>Total support costs charged to<br>35,534 2,397 6,645 15,409 1,342 61,327 32,883<br>fundraising activities<br>Total Support Costs  583,982 39,399 99,011 253,224 22,058 997,674 735,587<br>**----- End of picture text -----**<br>



Support costs are allocated on the basis of expenditure ratios and staff numbers where appropriate. 

Support costs include donated services recognised as Gifts in Kind in the sum of £58,370 for google advertising grants and legal services. 

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## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 


**----- Start of picture text -----**<br>
2023  2022<br>4(iv) GOVERNANCE COSTS<br>£ £<br>Audit costs - fees for the current year  17,670 14,454<br>Audit costs - in respect of other fees   -    1,920<br>Legal and professional fees  1,458 1,350<br>Other consultancy costs  2,872 2,990<br>Trustees' expenses  58 2,587<br>Total 22,058 23,301<br>Governance costs are allocated within support costs and charged to charitable and fundraising activities.<br>**----- End of picture text -----**<br>


4(v) GRANTS PAYABLE 


**----- Start of picture text -----**<br>
The following material grants were paid during the year:<br>2023  2022<br>£ £<br>Africa Nature Investors (ANI) Foundation  83,356   80,147<br>2Celsius   103,000   104,000<br>BRIDGE  11,157   18,664<br>Centre Agile   23,500   5,000<br>Centre for International Environmental Law   21,750   -<br>Deutsche Umwelthilfe e.V.  115,000   114,000<br>Education for Nature Vietnam  32,374   32,742<br>EIA US   83,000   357,899<br>European Environmental Bureau   47,000   44,027<br>European Environmental Citizens' Organisation for Standardisation  20,000   20,000<br>Food & Water Watch   94,000   95,000<br>Fundación Ecologia y Desarrollo (ECODES)  20,000   20,000<br>Justice for Wildlife Malaysia   1,450  7,971<br>League for the Environment - Legambiente  20,000   20,000<br>MarViVa Foundation   52,000   28,000<br>Natural Resource Conservation Network  -    (10)<br>Telapak  79,055   152,030<br>WildAid   29,218   7,849<br>Wildlife Friends Foundation of Thailand   20,714   36,169<br>ZERO  20,000   20,000<br>Total Grants  876,574   1,163,488<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 2023 


**----- Start of picture text -----**<br>
2023  2022<br>5 NET INCOMING RESOURCES<br>£ £<br>Net incoming resources are stated after:<br>Auditors' remuneration - current year   14,725   12,045<br>Auditors' remuneration - in respect of other services   1,215   2,725<br>Trustees' emoluments  -     7,130<br>Depreciation of fixed assets  20,924   20,137<br>2023  2022<br>6 TRUSTEES’ REMUNERATION<br>£ £<br>Trustees' emoluments -    7,130<br>In 2022, a trustee who had previously been renumerated as an employee, with the approval of the Charity<br>Commission, acted in the capacity of a consultant to assist with the transition of her long-term work to a new<br>member of staff.<br>7 STAFF COSTS No. No.<br>The average number of employees was   62   51<br>Staff costs including Trustees' remuneration were as follows: £ £<br>Staff on UK payroll<br>Wages and salaries  2,101,899   1,656,332<br>Social Security costs  221,740   186,052<br>Pension costs  112,537   83,907<br>WFH allowances   24,922   13,819<br>Sub Total   2,461,098   1,940,110<br>Other Salary Costs   486,279   395,186<br>Training and recruitment Costs   57,632   40,264<br> 3,005,009   2,375,560<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 2023 


**----- Start of picture text -----**<br>
7 STAFF COSTS (cont’d) .<br>The number of employees with emoluments above £60,000<br>2023 2022<br>were:<br>£60,000 - £69,999  3   2<br>£70,000 - £79,999  1   1<br>£80,000 - £89,999  1   -<br>Employer’s pension contribution in respect of higher paid employees in 2023 totalled £25,225 (2022: £16,649)<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 £188,384 (2022: £175,209)<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 2023 2022<br>Furniture and Equipment  Furniture and Equipment<br>£ £<br>Cost at 1 January 2023 233,766  214,576<br>Additions 37,610  21,873<br>Disposals 43,993  2,683<br>Cost at 31 December 2023  227,383   233,766<br>Depreciation at 1 January 2023  205,173   187,719<br>Charge for the period  20,924   20,137<br>Disposals  43,993   2,683<br>Depreciation at 31 December 2023  182,104   205,173<br>Net Book Value at 31 December 2023  45,279   28,593<br>Net Book Value at 31 December 2022  28,593   26,857<br>9 DEBTORS 2023 2022<br>£ £<br>Grants due from EIA US   -     1,826<br>Other debtors   40,409   73,354<br>Prepayments  43,674   20,535<br>Accrued income  329,354   493,635<br>Total  413,437   589,350<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 2023 

10 CREDITORS: Amounts falling due within one year 


**----- Start of picture text -----**<br>
2023 2022<br>£ £<br>Trade creditors  61,885   52,935<br>Taxes and Social Security  87,894   66,785<br>Accruals  76,910   230,052<br>Deferred income  221,333   155,072<br>Pension liability   2,464   12,575<br>Other creditors  825   39,828<br>Total  451,311   557,247<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 2023<br>Tigers  63,001   138,781   169,957   -    10,318 13,083   -     8,424<br>Tiger (DEFRA)  2,066   228,980   118,860   53,088  21,202 21,398   -     16,498<br>Pangolins   91,394   50,700   109,644   -    3,591 8,850   -     20,009<br>Intelligence &<br> 9,538   90,538   45,861   1,450  8,507 41,697  (2,352)  209<br>Investigations<br>Elephants  283,048   214,805   297,512   -    8,918 46,997   -     144,426<br>Wildlife - INL  -     510,655   286,722   104,248  49,672 56,211  (3,583)  10,219<br>Wildlife - Defra<br>West & Central   70,257   252,784   141,100   8,326  35,231 52,340   -     86,044<br>Africa<br>Wildlife - Other   19,263   -     -     -     -    7,556   -     11,707<br>Ocean  48,501   238,078   150,972   -    21,009 27,403   -     87,195<br>Ocean (Global<br> 217,626   443,763   278,702   75,500  69,700 79,760   -     157,727<br>Plastics)<br>Ocean (Waste<br> 150,394   109,201   81,826   21,750  18,626 19,575  (1,023)  116,795<br>Trade)<br>Ocean (Norad)  -     151,736   61,121   -    7,409 43,245  (1,471)  38,490<br>Climate - CIFF  630   884,232   110,750   -    19,871 31,561  (1,297)  721,383<br>Climate - CATF  1,362   -     -     -     -     -     -     1,362<br>Climate - CWF  59,973   84,739   72,062   -    13,471 5,304  (1,496)  52,379<br>Climate -<br> 617,738   419,161   250,910   262,000  77,294 28,931   -     417,764<br>Sequoia Climate<br>Fund<br>**----- End of picture text -----**<br>


58 

Environmental Investigation Agency UK 



ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

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 2023<br>Climate<br> 72,293   460,778   110,968   260,000  59,173 22,114   -     80,816<br>- Schwab<br>Charitable Fund<br>Forests - FCDO  7,508   -     7,508   -     -     -     -     -<br>Forests -<br> 23,020   189,426   135,691   54,691  7,512 14,552   -     -<br>NORAD (2021/25<br>Year 1)<br>Forests -   -     70,000   18,802   35,521  2,130  10   -     13,537<br>Waterloo<br>Total  1,737,612   4,538,357   2,448,968   876,574   433,634   520,587  (11,222)  1,984,984<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. 

## 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>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> 12,701   193,742   98,358   8,084  23,415 6,329   -     70,257<br>West & Central<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  84,371   437,518   192,797   33,000  37,083 39,975  (1,408)  217,626<br>Plastics)<br>Ocean (Waste   -     159,160   3,630   -    1,143 3,993   -     150,394<br>Trade)<br>**----- End of picture text -----**<br>


59 

2023 ANNUAL REPORT AND ACCOUNTS 



ENVIRONMENTAL INVESTIGATION AGENCY UK 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 


**----- 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 2022<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>Climate<br> 78,646   428,466   102,715   263,000  56,994 12,110   -     72,293<br>- Schwab<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> -     228,892   117,290   61,416  6,879 20,287   -     23,020<br>NORAD (2021/25<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>**----- 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. 

12 UNRESTRICTED FUNDS 


**----- Start of picture text -----**<br>
Balance b/f Income   Expenditure  Transfers  Balance c/f<br>£ £ £ £ £<br>General unrestricted Funds   886,805   1,421,647  (1,031,753) (617,778)  658,921<br>Total  886,805   1,421,647  -1,031,753  (617,778)  658,921<br>**----- End of picture text -----**<br>


Transfers includes the movement of £11,222 from restricted to unrestricted funds for the purchase of fixed assets, and funds designated for specific purposes - see Note 13 for details. 

60 

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ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 


**----- Start of picture text -----**<br>
13 DESIGNATED FUNDS<br>Balance b/f Income   Expenditure   Transfers  Balance c/f<br>£ £ £ £ £<br>- - -<br>Fundraising programme  424,000   424,000<br>Organisational  - - -<br> 105,000   105,000<br>improvements<br>- - -<br>Employee benefits package   37,000   37,000<br>- - -<br>EIA 40th anniversary event  30,500   30,500<br>Funding for the totoaba  - - -<br> 32,500   32,500<br>project<br>Total  -     -     -     629,000   629,000<br>**----- End of picture text -----**<br>


The Board of Trustees has earmarked some of the unrestricted funds for specific purposes. Following are details of the designated funds: 

|Timeline (year of spend)|£|
|---|---|
|Fundraising programme - an initiative to increase the<br>unrestricted income via individual supporter recruitment<br>2024 - 2026|424,000|
|Organisational improvements - accounting software<br>upgrade costs, intelligence analysis software and HR<br>review<br>2024 - 2026|105,000|
|Improving the employee benefts package<br>2024 - 2025|37,000|
|EIA 40th anniversary event<br>2024|30,500|
|Funding for the totoaba project<br>2024|32,500|
||629,000|



61 

2023 ANNUAL REPORT AND ACCOUNTS 



ENVIRONMENTAL INVESTIGATION AGENCY UK 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

## 14 NET ASSETS BY FUND 


**----- Start of picture text -----**<br>
 Designated<br>As at December 2023  Unrestricted funds    Restricted funds   Total funds<br>funds<br>£ £ £ £<br>Fixed assets   45,279   -     -    45,279<br>Current assets   781,821   629,000   2,268,116  3,678,937<br>Current liabilities  (168,179)  -    (283,132) (451,311)<br>Total 658,921 629,000 1,984,984 3,272,905<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>**----- End of picture text -----**<br>


15 CASH HELD AS INVESTMENT 

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

The cash balance of £550,000 will be used to finance some of the activity approved under designated funds (refer to Note 13). 

16 CASH AT BANK AND IN HAND 

Cash at bank and in hand as at 31 December 2023 amounted to £2,715,500 

## 17 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 was a director of EIA Inc. during the year but retired from EIA UK trusteeship in August 2023. During the year grant income totalling £237,917 (2022: £263,892) was receivable from EIA Inc. 

EIA UK also co-operates with EIA Netherlands. A trustee that retired during the year, 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 £6,761 (2022: £1,146.88) for office desk space, legal and other miscellaneous expenses. 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|2023|2022|
|Grants receivable from EIA Inc during the year|237,917|263,892|
|Grants payable to EIA Inc during the year|83,000|357,899|

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


62 

Environmental Investigation Agency UK 



ENVIRONMENTAL INVESTIGATION AGENCY UK 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 

## 18 LEASE COMMITMENTS 


## a) Land and buildings 

The charity entered into a  lease for its office premises from 25 March 2019 for a term of five years with an annual rent of £57,950. the lease is to be renewed in the second quarter of 2024. 

||The remaining lease commitment payable at the year end amounted to:|
|---|---|
||2023<br>2022|
||£<br>£|
||Within 1 year<br>14,488<br>57,950|
||Within 1 - 2years<br>-<br>14,488|
||Total<br>14,488<br>72,438|
|||




## 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. 

||2023<br>2022|
|---|---|
||£<br>£|
||Within 1 year<br>2,376<br>2,376|
||Within 1 - 2years<br>2,376<br>4,752|
||Total<br>4,752<br>7,128|



63 

2023 ANNUAL REPORT AND ACCOUNTS 



## EIA UK 

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

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