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:
- 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.
- The Community Coexistence 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.
- Collaring for Coexistence 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.
- Additionally, our community based Lion Extension Officers (LEOs) now support the Coexistence Coop by helping their communities to implement predator proof livestock husbandry practices and also quickly responding to reports of livestock predation, mitigating retaliatory killing. When poisoning events do occur, LEOs are trained to respond and minimise negative impacts on wildlife, people and livestock.
- Film nights held at community centres also help to engage communities and give information on predator proof livestock husbandry and the human and livestock health risks of misusing poisons to kill wildlife.
4
Coexistence Co-op activities aim to:
- Reduce the main cause of poisoning i.e. livestock depredation by large carnivores (mostly lions);
- Educate local communities and other wildlife/health practitioners on the wildlife, human and livestock health implications of using poisons; and
- Unify and standardise the management of human-carnivore conflict across the region.
Some key achievements included:
- Modification of the Lion Ranger Programme. This year we started training up to 30 rangers per conservancy per year, rather than focusing on a single team of six rangers, to expand the network and reduce the response time by rangers to any incidents that arise. The support provided to the conservancies is in the form of human-wildlife conflict mitigation and poisoning response training as well as funds that may be used for equipment and salary support. Each participating conservancy receives a $3,000 donation that can be used as most needed.
- Make predator-proof boma materials available at affordable prices in all the communities where Lion Landscapes works, to incentivise predator-proofing of livestock enclosures, complementing the CCT training. In 2023, Lion Landscapes is focusing on advocacy through the PPB demos in livestock markets and other strategic community meetings. The new execution strategy will ensure sustainability through having an independent supply chain and purchase system. The follow-up on sales and enquiries will help Lion Landscapes determine the impact of the demos on the audience's purchasing power.
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:
- Certification development and verification
- Development of community-based rangeland regeneration demonstration plots
- Development of rangeland regeneration training days on private conservancies for community members
- Film nights held in community centres sharing rangeland regeneration information
- Training and supporting Lion Extension Officers to support their community with implementing rangeland regeneration practices
- Working with pastoral women to build awareness around alternative forms of savings and credit to holding wealth in livestock.
Coexistence Co-op activities aim to:
- To increase the value of coexisting with wildlife for commercial and traditional pastoral people by developing strong brand recognition and market share for livestock products sustainably raised on biodiverse rangelands that include the largest carnivore species, i.e. lion.
- To enable sustainable and predator-friendly practices throughout the landscape through the effective and equitable sharing of expertise, tools and benefits.
Some key achievements included:
- Completion of the Lion Friendly Livestock criteria and standards
- Certification of the first two properties
- Development of the first 200 acre community-based rangeland regeneration demonstration plot within the Maiyanat community, bordering Borana Conservancy
- Expansion of the LEO programme (3 new LEOs) with all LEOs and LL staff attend a rangeland regeneration course run by True Range.
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:
- Provide biodiversity data capable of informing the adaptive management of wildlife in the region
- ● Provide biodiversity data to support BCPs triple gold rating with the Climate, Community and Biodiversity Standard
- Provide biodiversity data that can be used as a basis to value biodiversity conservation efforts and enable the development of a premium Lion Carbon credit on the basis of these efforts
- Work with BCP to strengthen their capacity to address the main threats to large carnivores in their project areas.
## **Key achievements included:**
- Structured surveys (walked transects and camera trap surveys) were conducted across sample areas in the two REDD+ projects in Zambia; The Lower Zambezi REDD+ Project (LZRP) and The Luangwa Community Forests Project (LCFP). A report analysing abundance trends and estimates bootstrapped across 8 years of walked transect data was produced and shared with relevant stakeholders.
- Walked surveys were expanded to a new survey area - Luano Shikabeta. Additionally the Munyamadzi survey area was expanded to include Mwanya for both walked transects and the camera trap survey.
- Lion Landscapes have moved into an advisory role by the end of this reporting period, with responsibilities including continued oversight of the survey design and management of data analysis but with BCP taking over all survey management and data collection in the field. This was a big step forward with regards to local capacity building.
- We started the process of registration of a local LL Zambia NGO. The process will be finalised during the 23/24 FY.
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:**
- Participated in the development of the national strategy for Lions and Leopards and the national HWC strategy.
## **Ruaha:**
- We implemented the first football tournament in the area. Involving 10 villages and reaching thousands of people it was all centered around the MBOMIPA Wildlife Management Area and conservation of wildlife. This was implemented in partnership with STEP
- CCT+ was expanded to a second village (Kitisi). The village has improved its management of their natural resources and has been cooperating in the protection of large carnivores.
## **Selous:**
- 1. Two CCT + agreements were signed in Selous in the villages of Mwaseni-Mbuyusaba and MtanzaMsona. This aims to target behaviour change by having incentives and disincentives.
- 2. Digital data collection (SMART) was introduced for 6 Lion Extension Officers in Selous which measures effort and increases the quality of data. This is including pictures and all the data is geolocated.
- 3. Large Carnivore Surveys in Selous Game Reserve: Surveys in Selous Game Reserve that began in 2020 were completed with three camera trap grids deployed across the landscape.
- 4. New basecamp: a location was secured to build a basecamp in village land. Construction is to start in May 2023.
## **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:**
- Continued to work on ideas to develop Lion Carbon into a full biodiversity credit in partnership with Puku/TerraLabs, however this is currently not a priority for BCP.
## **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**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