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2023-04-30-accounts

Charity registration number: 1190168

LION LANDSCAPES

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2023

CONTENTS

Page
Reference and Administrative Details 3
Trustees' Report 4 to 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Accounts 16 to 22

2

Reference and Administrative Details

Trustees Position Prof Dr D W Macdonald Trustee E M Meeng Trustee and Secretary C C Chepkwony Trustee K L Hancock Trustee Dr M Mbizah Trustee T M Leiden Trustee

Appointed

14 April 2020 13 October 2021 12 January 2022 13 April 2022 13 April 2022 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

3

Trustees’ Annual Report for the year ended 30 of April 2023

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 of April 2023 and confirm they comply with the requirements of the Charities Act 2011, the Constitution for a Charitable Incorporated Organisation 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 of April 2023 and considers 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 the Constitution for a Charitable Incorporated Organisation (CIO). 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 Kenya (Laikipia Landscape)

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 Coexistence Coop program consists of five main project activities:

4

Coexistence Co-op activities aim to:

Some key achievements included:

Additionally Lion Landscapes started work on the Lion Friendly Livestock programme in Kenya during this reporting period. This programme is a collaboration between Lion Landscapes and livestock producers to develop a Lion Friendly certification, verify that standards are being reached, and also help support activities on the landscape that improve rangeland regeneration.

The Lion Friendly Livestock program consists of six main project activities, additional to the activities that also fall under the Coexistence Coop:

Coexistence Co-op activities aim to:

Some key achievements included:

5

Some overall achievements in Kenya

Indicator Kenya 22/23
Lion movement mapsgenerated and shared 2,940
Sightings collected - Lion 319
Sightings collected - Large carnivores 1,066
HWC - Lions killed in retaliation for livestock killing 0
HWC - Large carnivores killed - not lions 0
Total HWC incidents responded to 357
HWC - Proactive livestock husbandryvisits & boma advice 276
Total KMspatrolled 87,807
Number of lions collared and monitored 6
CCT - Benefits distributed($) 1,500
DVD nights - People reached 2,271
Training- People trained(Coexistence Co-op,LFL) 167

1.2 Zambia (Luangwa Valley Landscape)

Lion Carbon is a partnership between Lion landscapes and Bio Carbon Partners (BCP), a Zambian community forest management program developer. During the 2022-23 year, Lion Landscapes continued to lead the development and implementation of biodiversity monitoring in BCP areas.

Lion Carbon activities aim to:

Key achievements included:

6

Achievements & Performance

evements & Performance
Indicator Zambia 22/23
Area surveyed usingcamera traps(sqkm) 695
Area surveyed usingdistance sampling (sqkm) 575
Camera trappingsurveys thisyear 2
Distance samplingsurveys thisyear 6
Monitored wildlife species with stable or increasing density across surveyed
areas		 3
Surveydatasets analysed and reported on 7

1.3 Tanzania (Rungwa-Ruaha and Selous-Nyerere Landscapes)

Focused on two critically important, vast landscapes in southern Tanzania: Rungwa-Ruaha and SelousNyerere. These landscapes include the two largest National Parks in East Africa, as well as Game Reserves and human-dominated 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 13 communities that participated in the Community Camera Trapping (+) programme. A team of 14 Conflict Officers monitored close to 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 to reduce retaliatory carnivore killings. We continued to protect livestock enclosures using wire mesh, lion lights or traditional methods. 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 8 lodges participating.

In Selous Lion Landscapes we secured a plot of land and signed a 10-year lease that will allow us to have a permanent team in the area and increase the reach of our programmes. A team of up to 7 Lion Extension Officers 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. We continued to protect livestock enclosures with “lion lights”. Furthermore, two communities were enrolled in the CCT+ programme and started receiving benefits from the presence of wildlife on their land. In addition to the humanwildlife conflict work, we also continued our large carnivore monitoring in the Selous Game Reserve, completing a large carnivore survey across the landscape that started in 2020.

7

Achievements & Performance

ements & Performance
Indicator Tanzania 22/23
CCT - Benefits distributed($) 46,000
Bomasprotected byall methods 106
HWC - Incidents responded to 333
Heads of livestock recovered 600
Lion sightings 759
Lion spoor counted 267
Lions killed in retaliation for livestock killing 5
Number ofpeople reached byDVD nights 72,22
Number ofpeople taken to thepark 195
Number ofpeople trained 832
Number of Simba Scholars supported 37
EM - Area surveyed usingcamera traps(sqkm) 1,200
EM - Camera trap grids 3

Other key achievements included:

Ruaha:

Selous:

2. Innovative approaches to conservation.

The Trustees and the CEOs have the goal of diversifying income streams for Lion Landscapes and seeking 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.

8

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. Project activities are described under the Zambia section and here we outline the development of income for LL. Lion Landscapes has an agreement with BCP that any credits we sell will result in us receiving the (5%) agents fee as unrestricted funding for our carnivores conservation activities. However, there were no premium Lion Carbon credits available for sale during the reporting period because all BCP credits were sold out. This should change during the next year.

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:

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 for local pastoralist people. The Lion Friendly Livestock (LFL) programme works to improve the resilience of local pastoralist livelihoods through enabling and incentivising more sustainable livestock production. Conservation impacts are outlined under the Kenya section. LFL also has the potential to generate additional revenue for co-developed large carnivore conservation activities on the landscape as certified conservancies have pledged to invest any additional profit from LFL certification into these activities. Additionally, if/when Lion Friendly Livestock is proven to be a valuable certification, certified properties will take over the cost of collecting the monitoring and evaluation data LL provides. This will mean our ecological monitoring activities on the landscape will become funded by land owners. Additionally, during this reporting period, the LFL programme has suffered major delays due to the very serious drought in Laikipia. Livestock production decreased rather than improved and so there were no additional profits that could be linked to being Lion Friendly certified. However, our work continued developing the programmes that will help ensure that there is profit that can be attributed to LFL certification in the future.

2.3 Biodiversity Credits

During the 2022-23 financial year Lion landscapes started to write grants for the development of Biodiversity Credits. New financial mechanisms that integrate biodiversity in the financial structuring of carbon credits, or provide stand-alone credits for biodiversity conservation, have the potential to generate significant income for biodiversity conservation. As Lion Landscapes, we need to take care to position ourselves within this arena in a way where we clearly add value, and that value translates as meaningful income for our future conservation activities. There are currently several partners we are exploring ideas around this with, namely Natural State in Laikipia, Puku/Terra Labs in Luangwa Zambia, and Nawiri Group in Tanzania. During this reporting period, we submitted a large grant for our work with Puke/Terra labs based on the development of lion non fungible tokens. This grant was led by University of Oxford WildCRU, with whom we are an affiliated project and share Amy Dickman in a lead role. This grant was not funded. Oxford and LL then resubmitted the grant, adjusted to develop credits rather than tokens, with Natural State as credit development partners. At the end of the 202223 financial year, that grant had not yet been approved but was looking hopeful. We plan to continue to make this a key line of work for Lion landscapes over the next 5 years.

9

2.4 Investment

The Trustees were, in 2021 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. BaoTree executed a top up funding round in November 2022 and the Trustees decided to invest £476 to keep the shareholding at 0.60%. The valuation of Baotree at the end of this book year, based on the fundraising round closed in November 2022, was £ 2,900,000. Lion Landscapes owns 6,900 shares, or 0.60% of the company, which equated to £17,267 up from £13,593 the year before.

3. Volunteers

Lion Landscapes has been fortunate to rely on a few key 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 £10,000 this year.

4. Financial Review

Lion Landscapes is still a newly formed charity in a growth phase. The trustees consider that the financial performance of the charity during the year has been satisfactory. The trustees are pleased to report that in 2022-2023 Lion Landscapes' total incoming resources of £1,047,465 and total expenditure was £813,724.993,909

Review of the charity’s financial
position at the end of the period		 Para 1.21
Statement explaining the policy for
holding reserves stating why they are
held		 Para 1.22 Lion Landscapes is a rapidly growing
organisation and our policy is to hold at
least 12 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
suddenlyfalls short.
Amount of reserves held Para 1.22 £845,568
Reasons for holding zero reserves Para 1.22 -
Details of fund materially in deficit Para 1.24
Explanation of any uncertainties about
the charity continuing as a going
concern		 Para 1.23 -

4.1 Funds held as custodian trustees on behalf of others

Description of the assets held in this Lion Landscapes sometimes holds funds as a custodian capacity on beha10lf of others, such as organisations with whom we

have a mentorship agreement. These funds arrive in our
accounts and we distribute them to them as a lump sum as
soon as requested. The receiving organisations do their
accounting against these lump sums.
Name and objects of the charity on
whose behalf the assets are held and
how this falls within the custodian
charity’s objects		 This year funds have been raised for:
-
IUCN HWC specialist group.
They used our accounts to receive funds for the
development of a new HWC strategy and for the HWC
Conference in Oxford.
Details of arrangements for safe
custody and segregation of such
assets from the charity’s own assets		 All funding goes into the organisational accounts as
Custodian Funds received (donation). During funding
meetings, these funds are allocated to 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 accounts on request
ofthereceiving organisation.

4.2 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.

5. Structure, Governance and Management

Description of charity’s trusts:
Type of governing document Para 1.25 Constitution
How is the charity constituted? Para 1.25 Charitable Incorporated Organisation
(CIO)
Trustee selection methods including
details of any constitutional provisions
e.g. election to post or name of any
person or body entitled to appoint one
or more trustees		 Para 1.25 According to Art.34 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.

6. Trustees

In this reporting period, Dr. Mark Stanley Price died on the 13th of December 2022. He was one of our first board members and was knowledgeable, kind, and a wonderful man. His legacy will live on in Lion Landscapes and the Trustees are very grateful for his contribution and support.

We are very grateful that Caroline Chepkwony, Moreangels Mbizah, Kerry Hancock and Tom Leiden joined the board during the 2022-23 year. Their strategic, financial and conservation expertise will help grow Lion Landscapes to the next level.

11

Name Nationality Date appointed (period) Date of retirement
Dr. David Macdonald British 20-04-2020 (4 years) 19-04-2024
Dr. Mark Stanley Price British 20-04-2020 (3 years) 13-12-2022
Maureen Meeng Dutch 13-10-2021 (3 years) 12-10-2024
Caroline Chepkwony Kenyan 12-01-2022 (3 years) 11-01-2025
Kerry Hancock South African /Dutch 13-04-2022 (3 years) 12-04-2025
Dr. Moreangels Mbizah Zimbabwean 13-04-2022 (3 years) 12-04-2025
Tom Leiden American 13-07-2022 (3 years) 12-07-2025

Declarations The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Ellen Maureen Meeng Karen Lesley Hancock Position (eg Secretary, Chair, Secretary Trustee etc) Date 22/02/2024 22/02/2024

12

Independent examiner's report to the trustees of Lion Landscapes Charity Number 1190168 I report lo the eh8rlly Iruslees on my examination of the accounts of the above charity for the year ended 30 April 2023 as sel out on pages 16 10 24. Responslbllltles and basls of report As the chanly's Imslees, you are responsible for the prepatation of the accounts in accordance with the requireffienls of the Charities Act 2011 Iyhe Act). I report in respect of my examination of the accounts carried out unde¥ section 145 of the 2011 Aca and in carrying out my examination. I have followed all th¢ applicable Directions given by the Charty Commission under section 145151(b) of th8 Act. Independ•nt •xamlnor's stat•m•nt Tho charity's gross income exc88ded £250,000 and l am qualified to undertake the examlnatlon by belng 8 qualified member of The Institute of Chartered Accountants in Engtand and Wales. I have completed my examination. I confimi that no material matters have ¢ome to my attention in connection with the examination which gives me caus8 to believe that in, any material ftspect.. 1. accounting records were not kept in ac¢ordanco wrth section 130 of the Charities Act,. or 2. the accounts do not a¢¢ord with the accounting records- or 3. the accounts did not comply with the applicable requirements concgming the form and content of accounts sel out in th8 Charhtes (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair, view which is not a maller considered as part of an independent examination. I have no concems and have come across no olher matteTS in connection with the exarnination to which attention should be t1rawn in this report in order to enable a proper understandlng ol the accounts to be reached. Slgned: Name: D O'connor FCA Relevant professional b<Kly: The Institute of Chartered Accountants In England and Wales Adflress: The Gallery, New Quay Street, TeignmoLrth, Devon, TQ14 8DA 2 2 202 13

Statement of financial activities for the year ended 30 April 2023 (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
£
£
435,799
552,236
5,874
441,673
552,236
391,837
422,102
391,837
422,102
49,836
130,134
49,836
130,134
490,174
121,653
540,010
251,787		 Total funds
30.04.2023
£
988,035
5,874
993,909
813,939
813,939
179,970
179,970
611,827
0
791,797		 Total funds
30.04.2022
860,226
9,885
870,111
594,929
594,929
275,182
275,182
336,645
0
611,827

14

Balance sheet as at 30 April 2023

Fixed assets
Tangible assets
(Note 9)
Current assets
Debtors
(Note 10)
Investments
(Note 11)
Cash at bank and in hand
(Note 12)
Total current assets
Creditors: amounts falling due
within one year
(Note 13)
Net current assets
Total assets less current liabilities
Total net assets
Funds of the Charity
Restricted income funds
(Note 17)
Unrestricted funds
Total funds		 Unrestricted
funds
Restricted
income
funds
£
£
36,680
126,585
14,229
95,088
17,267
0
487,320
30,115
518,816
125,203
15,486
0
503,330
125,203
540,010
251,788
540,010
251,788
251,788
540,010
.
540,010
251,788		 Total
30.04.2023
£
163,265
109,317
17,267
517,435
644,019
15,486
628,533
791,798
791,798
251,788
540,010
791,798		 Total
30.04.2022
63,936
1,125
13,593
544,263
558,981
11,090
547,891
611,827
611,827
121,653
490,174
611,827

Signed by two trustees on behalf of all the trustees

Signed
Print Name Ellen Maureen Meeng
Date 22/02/2024
Signed
Print Name Karen Lesley Hancock
Date 22/02/2024

15

Notes to the accounts for the year ended 30 April 2023

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.

2. Accounting policies

Basis of preparation

These accounts have been prepared under the historical cost convention and revaluation to fair value in accordance witH FRS 102, 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.

16

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.

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

3. Analysis of Income
Donations, legacies and grants:
Donations and gifts
General grants provided by government/other agencies
Other:
Interest Income
Other Revenue
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
£
£
31,116
404,683
552,236
435,799
552,236
168
2,508
3,198
5,874
0
441,673
552,236
Unrestricted
funds
Restricted
income
funds
£
£
372,325
406,412
16,686
15,649
2,652
391,663
422,061		 Total funds
£
31,116
956,919
988,035
168
2,508
3,198
5,874
993,909
Total funds
£
778,737
32,335
2,652
813,724		 Last Year
£
53,701
806,525
860,226
463
0
9422
9,885
870,111
Last Year
£
571,723
20,800
2,406
594,929

17

5 . Funds received as agent

Year ended 30 April 2023
Related party
Description/name of party
IUCN - HWC Specialist Project
No
Year ended 30 April 2022
Wildlife Fund - Mkomazi carnivore project
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
£
100,983
9,091		 Amount paid
out
£
-17,598
-9,091
30.04.23
£
2,652
2,652
30.04.23
£
1,020
1,632
2,652
30.04.23
£
284,565
14,057
2,879
301,501		 Balance
held at year
end
£
83,385
0
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

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		 30.04.23
Number
7
42
6
6
61		 30.04.22
Number
7
31
6
3
47

8. Pension contributions Pension costs

Contributions to the employee pension schemes for the year amounted to £2,880 (2022: £1,637).

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

18

9. Tangible fixed assets

Cost
At start of year
Additions
Disposals
At end of the year
Depreciation
At start of year
Charge for the year
Eliminated on disposals
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
Trade Debtors
Other debtors
Total
11. Investments
Convertible Loan - Baotree Ltd - 6,900 ordinary shares		 Motor Vehicles
Fixtures,
fittings and
equipment
£
£
52,998
41,463
41,703
102,369
0
-20,083
94,701
123,749
18,229
12,296
18,922
13,628
-7,890
37,151
18,034
57,550
105,715		 30.04.23
Total
£
94,461
144,072
-20,083
218,450
30,525
32,550
-7,890
55,185
163,265
30.04.23
£
81,463
26,576
1,277
109,316
17,267		 30.04.22
Total
£
56,819
37,642
0
94,461
9,725
20,800
0
30,525
63,936
30.04.22
£
596
529
1,125
13,593

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 2023 (Unrealised gain £12,620).

12. Cash at bank and in hand

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		 30.04.23
£
517,435
517,435
30.04.23
£
386
5,010
7,408
2,682
15,486		 30.04.22
£
544,263
544,263
30.04.22
£
1,532
1,681
3,857
4,020
11,090

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.

19

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
Donations to cover the field expenses of the Zambia project
Miscellaneous Donations		 Grants to
institutions
£
207
38,383
34,892
73,482		 30.04.23
Total
£
0
207
38,383
34,892
73,482		 30.04.22
Total
£
25,992
28,273
54,265

20

17. Charity funds

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

Fund names
Purpose and Restrictions
Type
General
UR
East Coast Zoo
Scholarships for secondary school
students in Ruaha
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
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
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
Tusk Trust
Learning visit to another project
(collaboration)
R
WWF
Carnivore surveys in Selous
R
DEFRA Darwin
Darwin C&C - Carnivore
monitoring and capacity buildling
in Tanzania
R
Tusk Trust
WRC 23 - Support for the Lion
Rangers programme
R
WildAID
Lion Lights
R
The Nature Conservancy Holshus - PPB demos
R
Oryx Limited
Darwin LFL - Development of Lion
Friendly Livestock in Kenya
R
Wildlife Conservation
(Lion Recovery Fund)
Research and conservation in the
Selous ecosystem
R
Wildlife Conservation
(Lion Recovery Fund)
PhD for Selous collaborator
R
Wildlife Conservation
(Lion Recovery Fund)
Collaboration grant with LCMO
R
Safina Lion Conservation
- Safina Lion Conser
community Camera Trap
Scheme
For CCT cameras 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
£
£
£
£
£
490,174
441,673
-391,837
540,010
16,062
-4,931
11,131
3,874
-3,412
462
7,650
4,013
-8,684
2,979
20,121
65,883
-50,337
35,667
13,251
-13,059
192
33,102
45,000
-62,579
15,523
7,194
44,222
-77,435
-26,019
11,139
39,936
-50,291
784
9,260
-9,260
0
0
1,616
1,616
0
12,472
-247
12,225
0
102,312
-39,192
63,120
0
35,031
-20,763
14,268
0
676
-676
0
0
27,325
-11,124
16,201
0
44,402
-43,611
791
0
9,260
119,764
-35,724
93,300
0
5,366
5,366
0
3,719
3,719
0
500
-37
463
0
121,653
0
552,237
-422,102
251,788
611,827
0
993,910
-813,939
791,798

21

R = restricted income funds, UR = unrestricted funds

17.2 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
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

22