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2022-04-30-accounts

Charity registration number: 1190168

LION LANDSCAPES

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2022

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Lion Landscapes Year Ended 30 April 2022

CONTENTS

Page
Reference and Administrative Details 3
Trustees' Report 4 to 14
Independent Examiner's Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Accounts 18 to 24

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Lion Landscapes Year Ended 30 April 2022

Reference and Administrative Details

Trustees Position Appointed
J Oriol Bosch Chair 29 June 2020 Retired 13 October 2021
Prof Dr D W Macdonald Trustee 14 April 2020
Dr M S Price Trustee 14 April 2020 Deceased 13 December 2022
E M Meeng Trustee and Secretary 13 October 2021
C C Chepkwony Trustee 12 January 2022
K L Hancock Trustee 13 April 2022
Dr M Mbizah Trustee 13 April 2022
T M Leiden Trustee 13 July 2022

Charity Registration Number

1190168

Principal address

Highcliffe New Road Teignmouth Devon TQ14 8UL

Independent Examiner

Dawn O'Connor FCA Yannons Chartered Accountants The Gallery New Quay Street Teignmouth Devon TQ14 8DA

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Trustees’ Annual Report for the year ended 30 April 2022

Charity name: Lion Landscapes

Charity registration number: 1190168

The Trustees of Lion Landscapes present their annual report together with the financial statements of the charity for the year ended 30 April 2022 and confirm they comply with the requirements of the Charities Act 2011, its constitution and the Charities SORP (FRS 102).

The board of trustees are satisfied with the performance of the charity during the period and the position at 30 April 2022 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

1. Objectives and Activities

Lion Landscapes operates according to its constitution. In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s public benefit guidance.

The objects of Lion Landscapes are to promote for the benefit of the public the conservation and protection of wild carnivores, their prey, and their natural habitat in Sub-Saharan Africa, in particular by protecting and improving the livelihoods of people sharing the landscape with wild carnivores and their prey and building the capacity of in-country organisations, projects and people who do, or may, influence the conservation of wild carnivores, their prey and their natural habitat, to better ensure the achievement of this purpose.

1.1 Expansion of Activites

The co-operation between Lion Landscapes and Ruaha Carnivore Project started in Jan 2020 and was established on 20 June 2021, when Ruaha’s operations became part of ‘Lion Landscapes’ when the latter company became a Charitable Incorporated Organisation. Lion Landscapes now operates in Laikipia in Kenya, the Luangwa Valley in Zambia, and the Ruaha and Selous-Nyerere landscapes in Tanzania.

The opportunities from this expansion are:

The strengths of the new Lion Landscapes identified by Maliasili and LL partners during the recent strategic planning process are:

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1.2 Kenya

The Coexistence Co-op represents a partnership between Lion Landscapes (LL) and The Peregrine Fund (PF), working in close collaboration with The Nature Conservancy (TNC) and other land managers and livestock owners in Laikipia, Kenya. It is a holistic education, training and conflict management program designed to address the shared goals of reducing livestock lost to large carnivores and stopping the resultant use of highly toxic pesticides to kill problem carnivores, and that indiscriminately poison critically endangered vultures.

The programme consists of three main project activities:

1. The Lion Ranger Programme

The Lion Ranger Programme works to train and equip a unit of selected National Police Reservists on each property to prevent or respond quickly and effectively to incidences of human-carnivore conflict following agreed best practices for lion conservation.

2. Community Coexistence Training

This training works with local livestock owners directly to build their capacity to prevent livestock depredation, and spread awareness about the human and livestock health issues associated with the misuse of poisons.

3. Collaring for Coexistence

This programme works to give livestock owners access to real-time lion movement data from lions that have killed livestock in the past, allowing livestock owners to make informed decisions with regards to where they graze their livestock that reduce the loss of livestock to lions.

Coexistence Co-op activities aim to:

1.2.2 Achievements and Performance

ievements and Performance
Indicator Kenya
21/22
CIDsgenerated 15
CIDs visited 5
HWC incidents reported LEOs 43
HWC incidents reported LL staff 64
HWC incidents reported LR’s(conservancies/ranches) 2
HWC incidents responded to byLL staff 51
HWC incidents responded to byLR’s(conservancies/ranches) 1
Illegal activities recorded 8
Kill sites found 5
KMspatrolled 33,754
KMspatrolled LEO 32
KMspatrolled LL staff 790
KMspatrolled LR’s 2,285
Lion movement mapsgenerated and shared 170
Lion sightings 138
Lions killed for other reasons 8
Lions killed in retaliation for livestock killing 2
Mock hunts 0
New lion IDs on LL database 2

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New lions entered on LINC 0
No. livestock events actively prevented 0
Number of collared lions 6
Other large carnivore sightings 146
Other large carnivores killed 7
Other wildlife sightings 33,627
Proactive livestock husbandry visits (e.g. talking to boma guards, herders on
ranches/conservancies aboutimprovinghusbandry)		 20
Proactive livestock husbandry visits to community members (helping to improve
husbandry)		 17
Total HWC incidents reported 284
Total HWC incidents responded to 157
Total KMspatrolled 3,095
Total number of livestock injured 44
Total number of livestock killed 662
Total number ofpatrols byrangers in vehicle 10,834
Total number ofpatrols byrangers on foot 2,997
Total number ofpatrols recorded 1,641
Total number ofpatrols recorded LEOs 5
Total number ofpatrols recorded LL staff 21
Total number ofpatrols recorded LR’s 84
Total number ofpatrols to communities LEOs 14
Total number ofpatrols to communities LL staff 24
Total number ofpatrols to communities recorded 42
Veterinaryresponses due to Rangers/LL 5
WhatsAppcommunications on LL Rangergroup 360
WhatsAppcommunications on sightingsgroups 146
Number of lions collared and monitored 7

Other key achievements included:

  1. The deployment of a Rapid Response Vehicle, i.e. one vehicle dedicated to fast human wildlife conflict responses.

  2. The visit by the cross-site management team to Kenya in December 2021, which was the first time since the Merger between Lion Landscapes Mark 1 and the Ruaha Carnivore Project. The management team members were able to spend a week going over the various programmes in Laikipia, discussing ideas and adding their experiences with programmes in other landscapes. This cross-site knowledge sharing clearly illustrated one of the benefits of the recent merger.

In addition to the Coexistence Coop Programmes, a new programme was initiated during this financial year; Lion Friendly Livestock - see the section ‘Innovative approaches to conservation’ later in this report.

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1.3 Zambia

Lion Carbon is a scalable and sustainable biodiversity conservation model, which links payment to local communities (generated through the REDD+ avoided deforestation mechanism) to 30 - year Community Forest Management Agreements. Lion Carbon addresses the proximate threats to biodiversity (poaching, habitat loss and poor management) through strengthening local and regional capacity to manage natural resources, and the social threats (poverty and undervalued biodiversity) through job creation and the distribution of benefits from verified forest carbon offsets to local communities.

An estimated 428 million people depend on African dryland forests for subsistence. Destruction of these forests contributes to climate change, threatens biodiversity and exacerbates local poverty. Zambia has the highest deforestation rate in Africa, losing forest four times the size of New York City every year for charcoal and timber.

Lion Carbon is a collaboration between the lead organisation (University of Oxford), a Zambian community forest management program developer (BioCarbon Partners - BCP) and an international large carnivore NGO (Lion Landscapes - LL). During the 2021-22 year, Lion Landscapes continued to lead the development and implementation of biodiversity monitoring that can inform the adaptive management of wildlife in the region, and can also be used as a basis to value biodiversity conservation efforts.

BioCarbon Partners has secured 30-year Community Forest Management Agreements with local chiefdoms over 1 million hectares of the Luangwa-Zambezi ecosystem in Zambia - home to several endangered and vulnerable species (including lion, African wild dog and Southern ground - hornbill) and some of the country’s poorest communities. In return for forest protection activity, communities receive income from the sale of REDD+ offsets, while alternative livelihood interventions direct communities away from destructive practices Including unsustainable charcoal production and forest felling.

1.3.2 Achievements & Performance

Indicator Zambia
21/22
Area surveyed usingcamera traps(sqkm) 695
Area surveyed usingdistance sampling (sqkm) 575
Camera trapping grids 2
CCT officers employed 0
Children benefited from CTT education support 0
Distance sampling grids 2
Grid cells surveyed usingcamera traps 51
Grid cells surveyed usingdistance sampling 54
Households benefited directlyfrom CCT Pilot 0
Monitored wildlife species with stable or increasingdensityacross surveyed areas 21
People benefitted from CCT health care support 0
Surveydatasets analysed and reported on 6
Technical review of BMplan 0
Usable camera trappingdata sets 2
Usable distance samplingdata sets 4
Value of benefits distributed CCTpilot 0
Women trained byLL for distance samplingdata collection 10

Other key achievements included:

  1. LLZ finally received its research permit from the Department of National Parks and Wildlife (DNPW). While this is actually granted to BCP with LLZ named as the implementing partner, this legitimises the previous work, enables us to expand biodiversity monitoring (as per monitoring plan) into new areas and seek formal partnerships with other stakeholders within Zambia.

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  1. LLZ signed an agreement with the Giraffe Conservation Fund to improve what is known about Luangwa Giraffe. This includes a grant of $15,000 per year for three years ($45,000 from 2022-2024) which is an increase of more than 40% of our funding.

  2. LLZ completed the fifth consecutive year of biannual biodiversity monitoring distance sampling transects at Munyamadzi Game Ranch. The 2021 annual report on biodiversity monitoring data submitted to BCP included analysis of five years of distance sampling trend data and two years of camera trap survey data.

1.4 Tanzania

Focused in two critically important, vast landscapes in southern Tanzania: Rungwa-Ruaha and Selous-Nyerere. These landscapes include the two largest National Parks in East Africa, as well as Game Reserves and humandominated land. They support two of the largest remaining lion populations, and are global strongholds for many other species.

Despite the international significance of these landscapes, they have received very little conservation or research attention.

There is intense human-carnivore conflict in these landscapes, leading to very high rates of wildlife killing. Key threats are retaliatory and preventative killing to protect stock, and cultural lion killing for prestige.

The Project was established in Ruaha in 2009, and expanded to Selous in 2020. In both cases, the first dedicated carnivore research & conservation project in these key landscapes. Lion Landscapes has over 70 employees working in Tanzania, 95% of whom are African.

In Ruaha Lion Landscapes has continued to work with 13 villages bordering Ruaha National Park implementing a variety of education, mitigation and benefits programs. There were a total of 12 communities that participated in the Community Camera Trapping programme and one village participating in the Conservation Contract. A team of 18 Conflict Officers monitored over 500 livestock enclosures to monitor trends in livestock loss and map conflict hotspots. A team of 18 Lion Defenders also patrolled village land and assisted in protecting livestock in order to reduce retaliatory carnivore killings. 16 wire livestock enclosures were built protecting 2,659 heads of livestock. Fortified porridge was given daily to over 1,200 students in three primary schools, 37 secondary school scholarships were provided and 4 tertiary education scholarships were provided. Ruaha also continued the guide sightings program in Ruaha National Park collecting data on carnivore sightings with 10 guides participating who collected over 800 carnivore sightings in the park.

In Selous Lion Landscapes completed a comprehensive household survey collecting demographic information and baseline attitudes and conflict data. This allowed us to hire our first community members, five total, to help collect data on conflict and implement mitigation measures such as finding lost livestock, reinforcing traditional livestock enclosures, and providing vet medicine to wounded livestock. The first prevention measure was implemented with 40 “lion lights” being distributed to large livestock enclosures to reduce attacks from carnivores. In addition to the human wildlife conflict work we also completed a large carnivore survey in Selous Game Reserve, a continuation of the activities that began in 2020.

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1.4.1 Achievements & Performance

ements & Performance
Indicator Tanzania
21/22
Benefits distributed £51,000
Canvas bomas erected 6
CCT officers employed and trained 24
Conflict officers employed 18
Cows killed bycarnivores 115
Depredation events reported 266
Donkeys killed bycarnivores 1
Heads of livestock recovered 1,884
Illegal activities recorded 433
Km2patrolled byLDs 16,381
Lion sightings 47
Lion spoor counted 301
Lions killed for other reasons 3
Lions killed in retaliation for livestock killing 1
Livestock reported lost 1,959
Medicine applied to injured animals 67
Number ofpeople injured or attacked bylions 0
Number of bomasprotected bylights 0
Number of Carnivore Scholars supported 4
Number of carnivore sightings collected 157
Number of Children 78
Number of DVD nights conducted 19
Number of Lion Defenders 18
Number of lion sightings collected 427
Number of livestockprotected in canvas bomas 0
Number of livestockprotected in wire bomas 2,649
Number of Men 36
Number of men trained 0
Number ofpeople reached byDVD nights 776
Number ofpeople taken to thepark 0
Number ofpeople trained 0
Number ofpeople who benefit from CHF 6,270
Number of Simba Scholars supported 37
Number of wires deployed 47
Number of Women 40
Number of women trained 0
Other large carnivore sightings 0
Other large carnivores killed 9
Shoats killed bycarnivores 261
Stopped &prevented lion hunts 4
Studentsgivenporridge 1,200
Traditional bomas reinforced 98
Wire bomas built 16

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Other key achievements included:

Ruaha:

  1. The first pilot Conservation Contract was launched in the village of Malinzanga in September 2021 and renewed for an additional three months after. This aims to target behaviour change by having incentives and disincentives.

  2. Digital data collection (SMART) was introduced for 18 Lion Defenders which measures effort and increases the quality of data. This is including pictures and all the data is geo-located. They have recorded over 16,000 km of patrols.

  3. Mentorship and training: provided HWC training for UNITE team from Uganda, ecological monitoring training for ecologist from DRC national parks, entered into mentorship agreement with Mkomazi Carnivore Project

Selous:

  1. The first full time permanent staff member in Selous was hired to oversee project activities. Two Conflict Officers were hired as well as three Lion Extension Officers to collect data on livestock depredations and carnivore mortalities.

  2. A comprehensive household and attitude survey for 102 livestock enclosures was completed to gather baseline data on attitudes and conflict.

  3. First mitigation and education activities were launched in Selous landscape (40 predator proof lights distributed to four livestock enclosures, two wire livestock enclosures constructed)

  4. Large Carnivore Surveys in Selous Game Reserve: Surveys in Selous Game Reserve that began in 2020 were continued, using a combination of systematic camera trapping and large-scale sign-based surveys.

2. Innovative approaches to conservation.

The Trustees and the CEO’s have the goal of diversifying income streams for Lion Landscapes and seek innovative approaches to conservation. As an organisation, one of our goals is to improve our financial resilience through diversifying our income. We sometimes make investments and partner with enterprise activities. We may also develop enterprise activities of our own in the future, within the bounds of our charitable status.

Last year Lion Landscapes has taken three steps to achieve those goals; Lion Carbon, Lion Friendly Livestock and investment in BaoTree.

2.1 Lion Carbon

An example of a current enterprise partnership is our work with BioCarbon Partners, a forest carbon community enterprise in Zambia, with whom we co-developed and are selling premium 'Lion Carbon' REDD+ offsets. Lion Landscapes is now 100% ‘climate positive’, using Lion Carbon to offset double our annual carbon emissions. We are the first conservation organisation to do so, but hope we will be the first of many.

Developments and achievements during the 2021-22 financial year included:

  1. All available carbon being sold, thus making further sales of Lion Carbon not possible until the next project is verified.

  2. Further development of ideas behind creating additional value for biodiversity, not just trees, led to Lion Landscape CEO’s becoming involved with early discussions around the development of biodiversity credits.

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2.2 Lion Friendly Livestock

Rangeland degradation and poor agricultural practices threaten biodiversity, amplify poverty by reducing returns on investment, and can increase climate change vulnerability. Lion Landscapes has partnered with several organisations to develop a ‘Lion Friendly Livestock’ certification, working with pastoral communities to co-determine ‘conservation-friendly’ livestock farming activities and incentivise them through increased livestock value. Women’s cooperatives will be key partners, improving equity in a traditionally-male enterprise. These economic incentives will strengthen local livelihoods and enable communities to more sustainably manage their rangeland for people, livestock and biodiversity.

We were granted our first major grant to start implementing this programme at the very end of this financial year and so progress on this programme will mostly be reported in next year’s financial report.

Developments and achievements during the 2021-22 financial year included:

  1. Collecting necessary background information on current livestock production, and the livestock market in Laikipia, Kenya.

  2. Raising the necessary funds to start implementing Lion friendly Livestock activities

  3. Employment and full training of three Lion Extension Officers in the landscape in Jan 2022 (Kirimon/Naibung’a/Oldonyiro), allowing us to build and grow relationships within the community and assist further, increase our household visits and increase our boma and livestock husbandry advice. LEOs will also be trained to support their community in rangeland regeneration practices next financial year.

2.3 Investment

The Trustees were last reporting period presented with the opportunity to invest as a first round investor in BaoTree with an amount of $5,000.- and have chosen to make Lion Landscapes a founding partner through this investment as this fits in the goal of diversifying income streams for Lion Landscapes and also supports our goal of innovative approaches to conservation. BaoTree offers clients software that allows them to plan, run and track multiple projects and stakeholders in one flexible platform. Lion Landscapes has been part of the pilot project of this platform in Laikipia and is a strong believer that this platform allows organisations such as ours to monitor impact and stimulate change in behaviour and attitude in communities towards environmental goals. The valuation of Baotree at the end of this book year, based on a fundraising round closed in January 2022, was £ 2,282,994 (share price of £ 1.97 per share). Lion Landscapes owned 6,900 shares, or 0.60% of the company, which equated to £ 13,593.

3. Volunteers

Lion Landscapes has been fortunate to be able to rely on a couple of volunteers in the past years. This year Joni Overbosch has been invaluable in her role as Project Assistant and has supported Lion Landscapes’ Administration, Fundraising and Communication efforts. She has donated 12 hours of her time per week, which has a value of £9,000 this year.

4. Financial Review

Lion Landscapes is a newly formed charity and it is at its early stage. The trustees consider that the financial performance by the charity during the year has been satisfactory. The trustees are pleased to report that in 20212022 Lion Landscapes had total incoming resources of £870,111 and total expenditure was £594,929.

4.1 Reserves Policy

Lion Landscapes is a rapidly growing organisation and our policy is to hold at least 6 months of operational expenditure in reserves (if unrestricted funding allows) to be able to expand when the opportunity arises or remain in operation if funding suddenly falls short.

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5.1 Funds held as custodian trustees on behalf of others

Lion Landscapes sometimes holds funds as a custodian on behalf of others, such organisations with whom we have a mentorship agreement. These funds arrive in our bank accounts and we distribute them to them as a lump sum as soon as requested. The receiving organisations do their own accounting against these lump sums.

This year funds have been raised for:

Mkomazi carnivore Project in Tanzania, Lion Landscapes has started a mentorship program with this project.

All funding goes into the organisational bank accounts as donations received. During funding meetings these funds are allocated to the different projects.

During this allocation process all funds raised as custodians will be earmarked as donations and sent straight to them or will be kept in the bank accounts on request of the receiving organisation.

5.2 Risk management and identification of risk

The trustees have not deemed it necessary to set up separate Finance and Audit Risk Committees but review the risk associated with funds held at the Charity’s Board Meetings. The charity’s trustees and executives monitor the specific risks including operational risks on an ongoing basis and the board is confident that the necessary steps are being taken to prevent them and mitigate their impacts should they occur.

6. Structure, Governance and Management

Lion Landscapes was registered as a charity on 29 June 2020, charity registration number 1190168.

Lion Landscapes operated as a company limited by guarantee until 20 June 2021 when it resolved to convert to a CIO (Charitable Incorporated Organisation), revoking its existing Memorandum and Articles of Association and adopting the Foundation Model Constitution provided by the Charity Commission.

These accounts include transactions of both entities for the year ended 30 April 2022.

6.1 Trustee selection methods

According to Section 10 of the constitution, the trustees may appoint by ordinary resolution a person willing to act as a trustee. Candidates are put forward in a quarterly board meeting and upon approval of a majority of the Trustees, they will be asked to become a trustee.

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7. Trustees

In this reporting period Josep Oriol Bosch stepped down from the board after 5 years of service. With his help and expertise Lion Landscapes has grown from scratch to the organisation it is today and the Trustees are very grateful for his contribution and continued support. He was replaced by Maureen Meeng, who has been a volunteer with Lion Landscapes since its first year of existence and has helped with setting up the structure of the organisation and the fundraising and development strategy. She has taken up the position of Trustee Secretary.

It was the wish of the Trustees and management to extend the board with members that represent the diversity of the people and cultures that we work with. We are very grateful that Kerry Hancock, Caroline Chepkwony and Dr. Moreangels Mbizah have joined the board. Their strategic, financial and conservation expertise will help grow Lion Landscapes to the next level.

Name Nationality Date appointed
(period)		 Date of
retirement
Prof. Dr. David Macdonald
Trustee		 British 14-04-2020 (4 years) 13-04-2024
Dr. Mark Stanley Price
Trustee		 British 14-04-2020 (3 years) Deceased
13-12-2022
Maureen Meeng
Trustee Secretary		 Dutch 13-10-2021 (3 years) 12-10-2024
Caroline Chepkwony
Trustee		 Kenyan 12-01-2022 (3 years) 11-01-2025
Kerry Hancock
Trustee		 South African
/Dutch		 13-04-2022 (3 years) 12-04-2025
Dr. Moreangels Mbizah
Trustee		 Zimbabwean 13-04-2022 (3 years) 12-04-2025
Mr. Thomas Mark Leiden American 13-07-2022 (3 years) 12-07-2025

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Docl•rnllon• The trustees declare that they have approved the trustees. report above. Signed on behalf of the charitys trustees Signature(s) 'rtLII,J Full narne(s) Karen Lesley Hancock Position (e.g. Secretary. Chair. etc.) Trustee Dats 2710212023 14 Scanned with Camscanner

Indewidont ¢xamin•ts Teport IJ) the thMt•8s of Llon LandRe Charity Numtr 1190168 I report to the charity trust8es ￿ my eXam1r￿tion ofth8 a¢¢wnts ofthe aLMNe tharity ts fhe year ended 30 April 2022 as Set out on pages 16 to 24. ResFM>nsibllltl06 and bas18 of r•port the charltr¢s frustee& Y￿ are resp￿ble fLY the weparatsn of the &c￿nts in aryjxdano with the rejuirements of the Charities Art 2011 (￿ Arf). I report in r8SFttt of my exAminati￿ of the accounts rArri8J (Mrt urKJer sectr)n 145 of the 2011 Act and in caff￿ng out my examlnation, I have followed all th? applicable Directions given ty th8 Chanty commis￿l)n under section 14515)Ib) of the Indop•nd•nt •xamln•e8 8tatem•nt The charws gross incx)me exceeded f250,CQO aThJ18m quaKfÈd to urthrtake the beiry a qualtfied MeM￿r of The Institute of Chartered Accouniants in England and wa￿$. I have completed my ex8min8tion. I confimi that no material matters h•e c£me to my attentlon In connectK)n th8 examination which gives me cause to Lwiieve that in. any treterial respett . accx¢untsng re¢¢xd$ were not kept in aL¥x￿n￿ with section 130 of the Ch•itses Art or 3. the a¢￿Ints did not ¢ompty with the applis￿ble requirements concerning the form aThJ cortent of amjnts set out in Ihe Charilies (Accounts and Reports) Regulatsons 2008 other than any requirement that the ar￿Unts give a 'true and fai view which 18 not a matter rx)nsKlered as part of an indepondent exsmination. I have no ¢￿￿rns and have c0ft￿ ￿)83 no dher matters in o)nnerAion ith the e%aminalicx) to attw)tion should be drawn in this report in ￿der to enabb a WOFEr understarwjlng of the io be reach￿1. 81gn•d: N•m•: D (?￿nOr FG4 Rgknnt wofrnslonal body: The Insiibjte d chart￿ A(X￿n1ants in EnglaThJ arKI Walos AddroM: Gallery, Quay Stre¢ T￿gnmOUth. Devon. TQ14 8DA 9 f•&rvtsry 2023 15

Lion Landscapes Year Ended 30 April 2022

Statement of financial activities for the year ended 30 April 2022 (including summary income and expenditure account)

Income (Note 3)
Income and endowments from:
Donations, legacies and grants
Other
Total
Expenditure (Note 4)
Expenditure on:
Charitable activities
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Transfer of funds
Total funds carried forward		 Unrestricted
funds
Restricted
income funds
£
£
548,333
311,893
9,885
0
558,218
311,893
396,329
198,600
396,329
198,600
161,889
113,293
161,889
113,293
195,113
141,532
133,172
-133,172
490,174
121,653		 Total funds
30.04.2022
£
860,226
9,885
870,111
594,929
594,929
275,182
275,182
336,645
0
611,827		 Total funds
30.04.2021
399,039
77,048
476,087
139,442
139,442
336,645
336,645
0
0
336,645

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Uon Landscapes Year Ende(130 April 2022 Balanco gheet as at 30 Aprll 2022 Restrlcted Incorne funds Unrestrlcted funds Total 30.04.2022 Total 30.￿2021 Flxed assets Tangible assets (Note 9) 51.360 12.576 63,936 47,094 Current assets Debtors Investments Cash at bank and in hand Total current assets (Note 10) (Note 11) (Note 12) 1,125 13,593 435,186 449,904 1,125 13.593 544,263 558.981 4.553 3.788 300.740 309,081 109.077 109,077 Creditors: amounts falling dug wlthln one year (Note 13) 11.090 11.090 19,530 Net cunent assets 438.814 109,077 547.891 289,551 Total assets less cumt liabilities 490.174 121.653 611,827 336.645 Total net assets Funds of the Charity Restrictsd Income funds Unrestricted funds Total funds 490.174 121.653 611.827 336,645 (Note 18) 121.653 121,653 490.174 611,827 141,532 195,113 336,645 490.174 490.174 121.653 Signed by two trustees on behalf of 011 the trustees Stgned Print Name Date 01 Signed lla Print Name K L Hancock Date 2710212023 17 Scanned with Camscanner

Lion Landscapes Year Ended 30 April 2022

Notes to the accounts for the year ended 30 April 2022

1. Charity Status

The charity became a CIO (Charitable Incorporated Organisation) on 20 June 2021. Its charity registration number is 1190168 and it is governed by its constitution. Prior to 20 June 2021 it was a company limited by guarantee. These accounts include the transactions of both entities for the year ended 30 April 2022.

2. Accounting policies

Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Presentation currency

The accounts are presented in £ sterling.

Foreign exchange

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Recognition of income

All income is recognised once the charity has entitlement to the income, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, these are only included in the SOFA once the charity has provided the related services or met the performance related conditions.

Donated Services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees' report.

Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

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Lion Landscapes Year Ended 30 April 2022

Assets

Tangible fixed assets for use by charity

These are capitalised and valued at cost if they can be used for more than one year and cost at least £100. Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Office equipment 25% straight line basis Plant and machinery 20% straight line basis Motor vehicles 25% straight line basis

Investments

Unlisted investments are valued at initially at cost and subsequently at fair value (their market value) at the year end unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

3. Analysis of Income

Donations, legacies and grants:
Donations and gifts
General grants provided by government/other agencies
Other:
Interest Income
Introduction of funds from pre-charity company
Consultancy fees
Gain on revaluation of investments
TOTAL INCOME
4. Expenditure
Analysis of expenditure
Expenditure on charitable activities
General activities
Depreciation
Governance costs - note 6
TOTAL EXPENDITURE		 Unrestricted
funds
Restricted
income
funds
£
£
53,701
0
494,632
311,893
548,333
311,893
463
0
0
0
0
0
9,422
0
9,885
0
558,218
311,893
Unrestricted
funds
Restricted
income
funds
£
£
375,068
196,655
18,855
1,945
2,406
0
396,329
198,600		 Total funds
£
53,701
806,525
860,226
463
0
0
9,422
9,885
870,111
Total funds
£
571,723
20,800
2,406
594,929		 Last Year
£
123,702
275,337
399,039
0
76,348
700
0
77,048
476,087
Last Year
£
127,923
9,725
1,794
139,442

19

Lion Landscapes Year Ended 30 April 2022

5 . Funds received as agent

Year ended 30 April 2022
Related party
Description/name of party
Wildlife Fund - Mkomazi carnivore project
No
Year ended 30 April 2021
Loisaba Conservancy
No
6. Support Costs
Fees paid to independent examiner
Total
Details of certain types of expenditure
Support cost
Independent examiner’s fees
Other fees paid to examiner
Total
7. Paid employees
7.1 Staff Costs
Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)
Total staff costs		 Amount
received in
year
£
9091
85,000		 Amount paid
out
£
-9091
-85,000
30.04.22
£
2,406
2,406
30.04.22
£
1,020
1,386
2,406
30.04.22
£
151,811
6,802
1,637
160,250		 Balance
held at year
end
£
0
0
30.04.21
£
1,794
1,794
30.04.21
£
630
1,164
1,794
30.04.21
£
36,324
394
30
36,748

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

7.2 Average head count in the year

Management
Field Staff
Camp staff
Administration
Total		 30.04.22
Number
7
31
6
3
47		 30.04.21
Number
2
2
2
1
7

8. Pension contributions Pension costs

Contributions to the employee pension schemes for the year amounted to £1,637 (2021: £30).

The charity operates a defined contribution pension scheme. The pension scheme cost for the year represents contributions due by the charity to the scheme.

20

Lion Landscapes Year Ended 30 April 2022

9. Tangible fixed assets

Cost
At start of year
Transferred from former company
Additions
Disposals
At end of the year
Depreciation
At start of year
Charge for the year
At end of the year
Net book value
Net book value at the end of the year
10. Debtors and prepayments
Prepayments and accrued income
Other debtors
Total
11. Investments
Convertible Loan - Baotree Ltd - 6,900 ordinary shares		 Motor
Vehicles
Fixtures,
fittings and
equipment
£
£
31,458
25,361
0
0
21,540
16,102
0
0
52,998
41,463
4,979
4,746
13,250
7,550
18,229
12,296
34,769
29,167		 30.04.22
Total
£
56,819
0
37,642
0
94,461
9,725
20,800
30,525
63,936
30.04.22
£
596
529
1,125
13,593		 30.04.21
Total
£
0
42,589
19,184
-4,954
56,819
0
9,725
9,725
47,094
30.04.21
£
160
4,393
4,553
3,788

Convertible Loan - Baotree Ltd - 6,900 ordinary shares

In 20/21 Lion landscapes bought a convertible loan in Baotree Ltd for £3,788. It was converted into shares in October 2021. The shares are stated at fair value as at 30 April 2022 (Unrealised gain £9,805).

12. Cash at bank and in hand

Cash at bank and in hand
Total
13. Creditors and accruals
Amounts falling due within one year
Trade creditors
Other creditors
Taxes and social security
Accruals and deferred income
Total		 30.04.22
£
544,263
544,263
30.04.22
£
1,532
1,681
3,857
4,020
11,090		 30.04.21
£
300,740
300,740
30.04.21
£
7,717
8,747
224
2,842
19,530

14. Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

15. Trustees' expenses

There were no transactions between the charity and trustees in the current reporting period.

21

Lion Landscapes Year Ended 30 April 2022

16. Grants and donations made

Analysis of grants and donations paid (included in cost of charitable activities)

16. Grants and donations made
Analysis of grants and donations paid (included in cost of charitable activities)
Analysis
Implementation of Coexistence Coop Training
Donations to conservancies that participated in the Wildlife
Ranger Challenge		 Grants to
institutions
£
25,992
28,273
54,265		 30.04.22
Total
£
25,992
28,273
54,265		 30.04.21
Total
£
0
0
0

17. Transactions with related parties

At 30 April 2021 the charity owed Okavango Partners (UK) Ltd (a company controlled by J Oriol Bosch, a trustee) £6,000. The loan was required to fund the rebuilding of a camp which was destroyed in bad weather. This was an interest free loan and was repaid during the year ended 30 April 2022.

22

Lion Landscapes Year Ended 30 April 2022

18. Charity funds

18.1 Details of material funds held and movements during the current reporting period

Fund names
Purpose and Restrictions
Type
General
UR
Wildlife Conservation
(Lion Recovery Fund)
Funds to cover operational costs in
Kenya
R
Oxford University
Funds to cover operational costs in
Tanzania & Zambia
R
Tusk Trust
Funds to cover operational costs in
Kenya
R
Cincinnati Zoo
For the support and production of
Haikya books
R
East Coast Zoo
Scholarships for secondary school
students in Ruaha
R
Knowville Zoo
Support for printing Haikya and
Daren books
R
Leiden Conservation
To fund fundraising salaries &
costs
R
Naples Zoo
To fund LEO salaries & costs
R
The Nature Conservancy
Lion collaring, training and support
of Lion Rangers & training and
support of Community Rangers
R
Tusk Trust
WCR3 - salaries, training and
equipment of the Conservation
Research Officer, Lion Rangers,
Lion Ranger Coordinator and Lion
Extension Officers.
R
Tusk Trust
SM21 – Salaries, DVD nights and
other operational costs in Kenya
R
Tusk Trust
Evolution Grant – Operations in
Ruaha (LD, Conflict officers and
staff salaries), CCT benefits &
other operational costs.
R
Tusk Trust
WRC – Wildlife Ranger Challenge
fundraiser
R
UICN
Conflict mitigation In Selous and
Laikipa. Salaries, CCT benefits,
fuel, transport, subsistance.
R
Wildlife Conservation
(Lion Recovery Fund)
LRF-Ruaha – Conflict mitigation in
Ruaha (Salaries, CCT benefits,
operational costs)
R
Wildlife Conservation
(Lion Recovery Fund)
To Fund Mkomazi Carnivore
project
R
WWF
Researcher services for Selous
Carnivore Survey
R
Total restricted income funds
Total Funds as per balance sheet
Fund balances
brought
forward
Transferred
between funds
Income
Expenditure
Fund
balances
carried
forward
£
£
£
£
£
195,113
133,172
558,218
-396,329
490,174
82,087
-82,087
0
0
51,085
-51,085
0
0
8,360
-8,360
0
0
5,880
-5,880
0
0
16,062
0
16,062
0
2,655
-2,655
0
0
18,457
-14,583
3,874
0
8,914
-1,264
7,650
0
74,888
-54,767
20,121
0
24,523
-24,523
0
0
13,251
0
13,251
0
44,089
-10,987
33,102
0
22,513
-22,513
0
0
24,401
-17,207
7,194
0
34,707
-23,568
11,139
0
9,260
0
9,260
0
12,293
-12,293
0
141,532
-133,172
311,893
-198,600
121,653
336,645
0
870,111
-594,929
611,827

R = restricted income funds, UR = unrestricted funds

23

Lion Landscapes Year Ended 30 April 2022

18.2 Details of material funds held and movements during the previous reporting period

Fund names
Purpose and Restrictions
Type
General
UR
Wildlife Conservation
(Lion Recovery Fund)
Funds to cover operational costs in
Kenya
R
Oxford University
Funds to cover operational costs in
Tanzania & Zambia
R
Tusk Trust
Funds to cover operational costs in
Kenya
R
Total restricted income funds
Total Funds as per balance sheet
Fund balances
brought
forward
Transferred
between funds
Income
Expenditure
Fund
balances
carried
forward
£
£
£
£
£
0
0
246,237
-51,124
195,113
0
0
69,246
-60,886
8,360
0
0
58,956
-7,871
51,085
0
0
101,648
-19,561
82,087
0
0
229,850
-88,318
141,532
0
0
476,087
-139,442
336,645

R = restricted income funds, UR = unrestricted funds

24