2024-12-31-accounts

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Unaudited

Trustees' report and financial statements

For the year ended 31 December 2024

Charity number: 1186094

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Conservation Without Borders

Contents

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 14
Independent examiner's report	15
Statement of financial activities	16
Balance sheet	17
Notes to the financial statements	18 - 29

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Conservation Without Borders

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 December 2024

	Jane Waghorn
	Jackie Pedersen(appointed 15 March 2024)
	Beth Hamer(appointed 15 March 2024) (resigned 10 September 2025)
Charity registered number 1186094 Principal office Swan Landing 11 The Square Changford Newton Abbot TQ13 8AA Chief executive officer Sacha Dench Accountants Kreston Reeves LLP Nile House Nile Street Brighton East Sussex BN1 1HW Bankers Co-Operative Bank 1 Balloon St Manchester M60 4EP Solicitors Knights 3 Neptune Square Edward Street Quarter Brighton East Sussex BN2 0AT

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Trustees' report For the year ended 31 December 2024

Objectives and activities

The Trustees present their annual report together with the financial statements of the Charity for the 1 January 2024 to 31 December 2024.

a. Policies and objectives

We refer to the guidance contained in the Charity Commission's guidance on public benefit when reviewing our aims and objectives and in planning our future activities. ln particular, the Trustees keep under ongoing review and consideration how our future activities will contribute to the aims and objectives of the charity.

The objects of the charity are to promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment in particular, but not exclusively, by:

• conserving migratory birds and other animals and the habitats on which they depend;

• advancing the education of the public in the conservation of protection of migratory birds and animals and the natural environment more generally;

• conducting research on migratory birds and animals and the habitats that fall within their migration routes, and in furtherance of that purpose, to raise awareness and understanding and to provide information on such matters.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Purposes of the Charity

Who we are

Conservation Without Borders is a UK-registered charity working to conserve migratory species and the ecosystems they depend on. We do this through high-profile expeditions, bold public engagement, and strategic partnerships that unite science, policy, education and media.

We use storytelling and science together to reach new audiences, inspire change, and spark systemic action to halt biodiversity loss and address climate breakdown.

Recruitment of New

Trustees

Prospective trustees are required to complete an application form and be interviewed. Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting

individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Risk

Management

We review risk management at all Trustees meetings to ensure that we have identified relevant major financial, legal/governance, operational and reputational risks, and that appropriate risk management policies and procedures are in place to address potential risks. The Trustees and the CEO ensure that all staff and volunteers are aware of the need to manage risk effectively. Further details are available upon request.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Our Vision

We envision a world where the state of nature is discussed as widely as sport or politics, a world where the health of our ecosystems is a fundamental factor in decision-making at all levels.

In this future:

• The public knows and celebrates science, conservation and nature icons as widely as they do pop culture figures

• Scientists and conservationists are heard in the media as often as politicians, and young people aspire to follow in their footsteps

• People value the natural world around them as 'home', as much a part of their identity and security as the houses they live in

We work with the IUCN, UN Convention on Migratory Species (CMS), and a global network of partners, to turn that vision into action.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

b. Activities undertaken to achieve objectives

Our Strategy in Action: The 2030 Global Challenge

The 2030 Global Challenge is a series of high-profile conservation expeditions told through the perspective of world’s most endangered animals. These journeys unite science, local communities and industry to drive awareness and solutions.

This year saw the launch of Flight of the Vultures (FOTV), the fourth expedition in the series. Vultures are among the most threatened animals on the planet, and their decline has massive ecological consequences. In 2024 we:

• Raised over £19,500 through a crowdfunder match-funded by AVIVA

• Hosted a flagship launch event with Hogan Lovells in London, featuring two expert panels and Dame Joanna Lumley

• Began building an international coalition of scientists, governments, and corporate partners to support the mission

This work is not just about awareness. It's about transforming how governments and industries act before critical systems collapse.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Achievements and performance

a. Main achievements of the Charity

Our Impact: A Force Multiplier for Nature

Global Media Reach

In 2024, our campaigns generated global media coverage, including:

• A 30-minute BBC World Service special on Flight of the Vultures, reaching an audience of 450 million

• BBC Radio 4’s This Natural Life, featuring our CEO Sacha Dench (10M+ listeners)

• A Geographical Magazine feature

• named one of the best interviews of the year

- Award Winning Film Work

Our documentary Flight of the Swans continued to win international film awards and motivate action across sectors. We use compelling narratives, human, scientific, and emotional, to reach hearts and minds.

• " When I met Sacha at the premiere of Flight of the Swans, I was inspired. I'm now working with a conservation

• charity on new housing design codes. Her story changed the way I see my role entirely. "

- Josie Cadwallader Hughes, The Crown Estate

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

A Proven Force Multiplier

How We Grew as a Force Multiplier for Conservation in 2024

Over the past year, Conservation Without Borders has kept growing to become a powerful force multiplier for conservation, turning high-profile expeditions, strategic alliances, and creative public engagement into real, lasting change.

We didn’t just raise awareness. We built coalitions, influenced industry, inspired young people, and helped bring the natural world into focus for millions.

High-Profile Expeditions

In 2024, we continued to use ambitious, visually compelling expeditions as a springboard for widespread engagement and action. Flight of the Vultures, our newest expedition and part of the 2030 Global Challenge, highlighted the threats facing the world’s most endangered birds and catalysed cross-sector dialogue. A high-impact launch event, hosted by Dame Joanna Lumley, brought together over 150 professionals from science, law, finance, and conservation. Our expedition work also contributed to a major conservation milestone: the burial of powerlines beneath the sea in Estonia. A decision inspired in part by our FOTS expedition, and one that will save tens of thousands of birds over coming decades, setting a new precedent for global energy infrastructure.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Youth Engagement and Education

We continued to engage young people across the UK, giving talks and workshops at schools and universities including:

• London Primary Schools

• London Interdisciplinary School

• University of Exeter

We also progressed development of Finding Your Wings , a free, interactive learning experience built with educators, scientists and filmmakers. In 2024 we:

• Developed pilot content and a trailer

• Assembled a brilliant team and expert advisors

• Created a pitch to secure long-term funding

This resource uses real conservation stories to help students find their skills and purpose, preparing them to lead in a green economy.

Public Engagement Events

We reached new audiences through:

• A 10-stop speaking tour across Cornwall

Keynotes at FastMarkets, Global Charge, and ESG Edge Awards Talks tailored to climate solutions, finding your “super power” disability inclusion, and nature-based development

“Sacha Dench is a fluent, funny, and deeply inspirational speaker… A true champion for conservation.”

Major General Tom Bateman CBE, The Global Charge

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Creative Campaigns

We piloted our “MI5 for Nature” workshops, engaging corporate executives as “special agents for nature” on a mission to solve conservation challenges. These innovative experiences reignited curiosity, hope and agency in those who took part. Over the past year, we have expanded our role as a force multiplier, turning expeditions and creative content into policy change, behavioural shifts, and longterm conservation partnerships.

“Sacha’s crazy tale of caring, courage and commitment… left the whole room speechless. It carries a message of hope for change”

“In a world increasingly polarised, Sacha brought us back to human values: resilience, empathy and a profound respect for nature.”

Andrew Elmes, NetZero

Helena Vicic, Interpret Europe

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Partnerships for Systems change

This year, we facilitated meaningful cross-sector dialogue. At our ‘Flight of the Vultures’ / Extinction Express launch event, we brought together scientists, conservationists, corporate leaders and lawyers. Ideas from that event have already led to direct impact - including a nature-focused development code for The Crown Estate. This work exemplifies our approach: locally-led, globally connected, and boldly communicated.

“An amazing speaker and true inspiration… I would highly recommend Sacha for any hosting or speaking opportunities.”

Zuzana Vrablikova, EMAP

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

The Year Ahead: What We’re Raising Funds For

In 2025, we aim to expand our impact and are actively raising funds for:

• Our Global Expeditions Series: Continuing the Extinction Express with the Flight of the Vultures across 10 countries and launching future journeys in the 2030 Global Challenge.

• MI5 for Nature: Scaling up this exciting new model of conservation problem solving and implementation, through partnerships, multi- disciplinary systems mapping and problem-solving, fieldwork, diplomacy and creative storytelling. This work is a bold and daring partnership that creates new area of work and a new approach to conservation.

• Finding Your Wings: Securing investment to launch this interactive platform at scale, connecting classrooms to conservation and helping young people build their green futures.

We believe bold action, creative leadership, and global cooperation are essential to restoring the natural world. Nature is in crisis and so is hope. Conservation Without Borders exists to restore both, redefining what conservation leadership looks like in the 21st century.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the aim of Conservation Without Borders to operate in the future with a general, non-project specific, free reserve equivalent to six months operating costs. This figure will be based on 6 times the average monthly operational spend from the preceding 12 months. As CWB grows this reserve policy may develop to create more specific reserves for focussed purposes.

c. Financial Position

Income for the year amounted to £28,920 (2023: £33,887). Expenditure for the year amounted to £72,207 (2023: £145,971). The net deficit for the year amounted to £43,287 (2023: £112,084).

At the year end the value of the charity's free reserves amounted to £4,721 (2023: £48,008).

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Structure, governance and management

a. Constitution

Conservation Without Borders is a registered charity, number 1186094, and is constituted under a CIO Foundation dated 01 November 2019.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the CIO Foundation.

Prospective trustees are required to complete an application form and be interviewed. Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

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Conservation Without Borders

Trustees' report (continued) For the year ended 31 December 2024

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the CIO Foundation. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Jane Waghorn 16 Feb 2026 16:37:10 GMT (UTC +0) ................................................ Jane Waghorn (Chair of Trustees) Date: 16 February 2026

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Conservation Without Borders

Independent examiner's report For the year ended 31 December 2024

Independent examiner's report to the Trustees of Conservation Without Borders ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Alison Jones 17 Feb 2026 09:22:39 GMT (UTC +0) Dated: 17 February 2026 Alison Jones FCA

Kreston Reeves LLP Nile House Nile Street Brighton BN1 1HW

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Conservation Without Borders

Statement of financial activities For the year ended 31 December 2024

Note Income from: Donations and legacies 3 Other income 4 Total income Expenditure on: Charitable activities 5 Other expenditure 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2024 £ 28,178 742	Total funds 2024 £ 28,178 742	Total funds 2023 £ 33,887 -
	28,920	28,920	33,887
	51,601 20,606	51,601 20,606	145,971 -
	72,207	72,207	145,971
	(43,287)	(43,287)	(112,084)
	48,008 (43,287)	48,008 (43,287)	160,092 (112,084)
	4,721	4,721	48,008

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 22 form part of these financial statements.

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Conservation Without Borders

Balance sheet As at 31 December 2024

Note Tangible assets 11 Current assets Debtors 12 Cash at bank Creditors: amounts falling due within one year 13 Net current liabilities Total assets less current liabilities Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds	1,289 24,647	2024 £ 34,197 34,197 6,570 15,028 21,598 (45,849) (29,476) 4,721 4,721 - 4,721 4,721	2023 £ 72,259
			72,259 (24,251)
	25,936 (55,412)
			48,008
			48,008
			- 48,008
			48,008

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Jane Waghorn 16 Feb 2026 16:37:10 GMT (UTC +0)

................................................

Jane Waghorn

(Chair of Trustees) Date: 16 February 2026

The notes on pages 11 to 22 form part of these financial statements.

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

1. General information

The charity is a Charitable Incorporated Organisation registered at the Charity Commission in England and Wales.

The registered office and principal place of business of the charity is:

Swan Landing 11 The Square Changford Newton Abbot TQ13 8AA

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Conservation Without Borders meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

These accounts are prepared on the going concern basis.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated depreciation. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. Depreciation is provided on the following bases:

Motor vehicles	- 5 years straight line
Computer equipment	- 3 years straight line

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

2.10 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3. Income from donations and legacies

Donations Donations	Unrestricted funds 2024 £ 28,178	Total funds 2024 £ 28,178
	Unrestricted funds 2023 £ 33,887	Total funds 2023 £ 33,887

4. Other incoming resources

Other income	Unrestricted funds 2024 £ 742	Total funds 2024 £ 742	Total funds 2023 £ -

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

5. Analysis of expenditure on charitable activities

Summary by fund type

Conservation, protection and improvement of the physical environment Conservation, protection and improvement of the physical environment	Unrestricted funds 2024 £ 51,601	Total 2024 £ 51,601
	Unrestricted funds 2023 £ 145,971	Total 2023 £ 145,971

6. Other expenditure

Loss on disposal of fixed assets 7. Analysis of expenditure by activities Conservation, protection and improvement of the physical environment Conservation, protection and improvement of the physical environment	Unrestricted funds 2024 £ 20,606	Total funds 2024 £ 20,606	Total funds 2023 £ -
	Activities undertaken directly 2024 £ 35,254	Support costs 2024 £ 16,347	Total funds 2024 £ 51,601
	Activities undertaken directly 2023 £ 114,007	Support costs 2023 £ 31,964	Total funds 2023 £ 145,971

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs Depreciation Direct expedition costs Travel and subsistence Equipment Staff costs Depreciation Direct expedition costs Travel and subsistence Equipment Entertainment Staff training	Conservation, protection and improvement of the physical environment 2024 Total funds 2024 £ £ 11,605 11,605 17,456 17,456 720 720 5,086 5,086 387 387 35,254 35,254 Conservation, protection and improvement of the physical environment 2023 Total funds 2023 £ £ 68,835 68,835 24,583 24,583 7,972 7,972 11,383 11,383 1,027 1,027 148 148 59 59 114,007 114,007
	114,007

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Advertising IT consumables Legal and professional Subscriptions Office overheads Legal and professional Bank fees Irrecoverable VAT Late payment interest Governance costs	Conservation, protection and improvement of the physical environment 2024 Total funds 2024 £ £ 2,037 2,037 2,918 2,918 506 506 1,044 1,044 1,906 1,906 2,000 2,000 464 464 1,600 1,600 410 410 3,462 3,462 16,347 16,347
	16,347

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

7. Analysis of expenditure by activities (continued)

Advertising IT consumables Subscriptions Office overheads Insurance Accountancy fees Legal and professional Bank fees Governance costs	Conservation, protection and improvement of the physical environment 2023 £ 2,289 5,324 1,422 24 12,859 2,845 2,800 321 4,080	Total funds 2023 £ 2,289 5,324 1,422 24 12,859 2,845 2,800 321 4,080 31,964
	31,964

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

8. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £800 ( 2023 - £1,500 ) , and accountancy services of £1,900 (2023 - £2,400).

9. Staff costs

Wages and salaries Social security costs Contribution to defined contribution pension schemes	2024 £ 11,250 17 338	2023 £ 65,000 1,960 1,875
	11,605	68,835

The average number of persons employed by the Charity during the year was as follows:

Staff

2024 No. 2	2023 No. 2

No employee received remuneration amounting to more than £60,000 in either year.

The charities key management personnel consist of its Trustees and Chief executive officer. The total employee benefits received by key management personnel was £Nil (2023: £37,500).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - NIL).

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

11. Tangible fixed assets

Cost or valuation At 1 January 2024 Disposals At 31 December 2024 Depreciation At 1 January 2024 Charge for the year On disposals At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023		Motor vehicles £ 100,585 (35,094)		Computer equipment £ 21,854 (28)		Total £ 122,439 (35,122) 87,317 50,180 17,456 (14,516)
		65,491		21,826
		31,453		21,667		53,120
		34,038		159		34,197
		71,963		296		72,259

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VirtualSignature Transaction Ref. Z7KP-K4HW-DC23 17 Feb 2026 09:22:40 GMT (UTC +0) D 1/2 P 29/31

Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

12. Debtors

Due within one year Amounts owed by group undertakings Other debtors Creditors: Amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals	2024 £ 1,289 -	2023 £ 1,570 5,000
	1,289	6,570
	2024 £ - 2,371 46,861 6,180	2023 £ 3,718 2,976 35,675 3,480
	55,412	45,849

13. Creditors: Amounts falling due within one year

14. Statement of funds

Statement of funds - current year

Unrestricted funds General Funds - all funds	Balance at 1 January 2024 £ 48,008	Income £ 28,920	Expenditure £ (72,207)	Balance at 31 December 2024 £ 4,721

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Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds General Funds - all funds	Balance at 1 January 2023 £ 160,092	Income £ 33,887	Expenditure £ (145,971)	Balance at 31 December 2023 £ 48,008

15. Summary of funds

Summary of funds - current year

General funds Summary of funds - prior year General funds	Balance at 1 January 2024 £ 48,008	Income £ 28,920	Expenditure £ (72,207)	Balance at 31 December 2024 £ 4,721
	Balance at 1 January 2023 £ 160,092	Income £ 33,887	Expenditure £ (145,971)	Balance at 31 December 2023 £ 48,008

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VirtualSignature Transaction Ref. Z7KP-K4HW-DC23 17 Feb 2026 09:22:40 GMT (UTC +0) D 1/2 P 31/31

Conservation Without Borders

Notes to the financial statements For the year ended 31 December 2024

16. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2024 £ 34,197 25,936 (55,412)	Total funds 2024 £ 34,197 25,936 (55,412)
	4,721	4,721

Analysis of net assets between funds - prior period

Tangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2023 £ 72,259 21,598 (45,849)	Total funds 2023 £ 72,259 21,598 (45,849)
	48,008	48,008

17. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. During the year contributions totalling £338 (2023: £1,875) were made to the fund.

18. Related party transactions

Conservation Without Borders Trading Limited (Subsidiary company)

At the balance sheet date the amount owed from the subsidiary company totalled £1,289 (2023: £1,570).

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