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2024-04-30-accounts

Charity registration number: 1190168

LION LANDSCAPES

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2024

Lion Landscapes Year Ended 30 April 2024

CONTENTS

Page
Reference and Administrative Details 3
Trustees' Report 4 to 11
Auditor's Report 12 to 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Accounts 17 to 24

Lion Landscapes Year Ended 30 April 2024

Reference and Administrative Details

Trustees Position Appointed Resigned
Dr. D Macdonald Trustee 20 April 2020 19 April 2024
M Meeng Trustee 13 October 2021 12 October 2024
C Chepkwony Trustee 12 January 2022 11 January 2025
K L Hancock Trustee 13 April 2022
Dr. M Mbizah Trustee 13 April 2022
T M Leiden Trustee 13 July 2022
B A C Mayhew Trustee 3 October 2024
Prof. A G Hart Trustee 3 October 2024
Charity Registration Number 1190168
Principal address
Highcliffe
New Road
Teignmouth
Devon
TQ14 8UL

Auditor Gary Randall Prydis Accounts Limited Clyst House Manor Drive Clyst St. Mary Exeter EX5 1GB

3

Trustees’ Annual Report for the period from 1[st] of May 2023 To 30[th] of April 2024

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 30th of April 2024 and confirm they comply with the requirements of the Companies Act 2006 and 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 on the 30[th] of April 2024 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:

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, in addition to the activities that also fall under the Coexistence Coop:

Lion Friendly Livestock activities aim to:

Some key achievements included:

Some overall achievements in Kenya

Indicator Kenya 22/23 Kenya 23/24
Lion movement maps generated and shared 2,940 2,818
Sightings collected - Lion 319 588
Sightings collected - Large carnivores 1,066 1,665
HWC - Lions killed in retaliation for livestock killing 0 4
HWC - Large carnivores killed - not lions 0 4
Total HWC incidents responded to 357 630
HWC - Proactive livestock husbandry visits & boma advice 276 2,277
Total KMs patrolled 87,807 26,154
Number of lions collared and monitored 6 15
CCT - Benefits distributed ($) 1,500 7,368
DVD nights - People reached 2,271 5,858
Training - People trained (Coexistence Co-op, LFL) 167 2,461
Number of trained Lion Rangers - 48
Number of trained LEOs employed - 9

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. LL’s role in the partnership started with developing and implementing a biodiversity monitoring plan capable of supporting BCP’s triple gold CCB status, informing good conservation management in project areas, and supporting the development of the Lion Carbon offsets. The longer-term plan was to build capacity within BCP to gradually take over all biodiversity monitoring as part of their core business activities. During the 2023-24 year, after 8 years of support and mentorship from LL, BCP fully took-over this work in-house. As BCP have now developed their in-house capacity, BCP is now a profit-making company, and biodiversity monitoring is a core business activity, LL have ended our biodiversity monitoring role, drawing a natural conclusion to this aspect of our partnership.

From now on LL’s role in our partnership with BCP will focus on:

Key achievements in the 2023-24 year included:

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

Focused on 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 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, 36 secondary school scholarships were provided and 6 tertiary education scholarships were provided. Ruaha also continued the guide sightings program in Ruaha National Park collecting data on carnivore sightings with 12 guides participating.

In Selous we completed the construction of the base camp including installing a solar system, digging a well and securing accommodation for up to 8 staff members. 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, one more community was enrolled in the CCT+ programme, bringing to three the total communities that receive benefits from the presence of wildlife on their land. In addition to the human-wildlife conflict work, we also continued our large carnivore monitoring in the Selous Game Reserve, repeating some of the camera trap grids that started in 2020. We also started the carnivore sightings programme where we trained and equipped 13 guides.

Achievements & Performance
Indicator Tanzania 22/23 Tanzania 23/24
CCT - Benefits distributed ($) 46,000 57,520
Bomas protected by all methods 106 196
HWC - Incidents responded to 333 364
Heads of livestock recovered 600 971
Lion sightings 759 407
Lion spoor counted 267 250
Lions killed in retaliation for livestock killing 5 3
Number of people reached by DVD nights 7,222 8,071
Number of people taken to the park 195 258
Number of people trained 832 964
Number of Simba Scholars supported 37 36
EM - Area surveyed using camera traps (sq km) 1,200 400
EM - Camera trap grids 3 2

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. During the 2023-24 financial year Lion Landscapes has continued to work towards these goals through Lion Carbon, Lion Friendly Livestock, investment in BaoTree, and has raised funds to develop new financial biodiversity credits.

2.1 Lion Carbon

Lion Carbon is a premium REDD+ offsets developed in partnership with BioCarbon Partners (BCP). Project activities linked to LL 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. The number of credits available for sale are still limited until the verification of new project areas is completed by BCP, but some credits were made available for LL to sell and Cincinnati Zoo agreed to offset using Lion Carbon. While income from Lion Carbon is small, it is unrestricted and therefore valuable to our operations. We will therefore continue to work to grow these sales moving forwards.

Lion Landscapes is still 100% ‘climate positive’, using Lion Carbon to offset double our annual carbon emissions.

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. LFL conservation activities and impacts are outlined under the Kenya section. While this programme does not yet result in any direct income for LL activities, it is helping to embed lion conservation activities into sustainable livestock production in Laikipia, and has the potential to generate additional revenue for livestock producers, initially through increased competitive advantage and in the future the potential for premium priced products, linked to the presence of healthy lion populations. Once the value of being Lion Friendly is demonstrated, then positive conservation activities will be incentivised and supported by livestock producers.

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

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. This year we secured funding to develop a biodiversity credit in partnership with Natural State and WildCRU.

2.4 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. The valuation of Baotree at the end of this book year, based on an internal valuation, was £ 3,500,000. Lion Landscapes owns 6,900 shares, or 0.60% of the company, which equated to £19,064 up from £17,267 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 16 hours of her time per week, which has a value of £13,500 this year.

4. New to 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 2023-2024 Lion Landscapes' total incoming resources of £1,974,487 and total expenditure was £879,753.

This incoming amount includes £550,000 unrestricted funding that was held by Oxford University for RCP and £1,064,072 is restricted funding for the programmes in 2024-25 and 2025-26. The remaining £360,415 is added to the reserves.

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
suddenly falls short.
Amount of reserves held Para 1.22
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 capacity		 Lion Landscapes sometimes holds funds as a custodian on behalf
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 other general programmes implemented
by the HWC specialist group.
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 of the receiving 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. Reference and Administrative details

Charity name Lion Landscapes
Other name the charity uses -
Registered charity number 1190168
Charity’s principal address Highcliffe, New Road, Teigmouth,
TQ14 8UL Devon, United Kingdom

7. Trustees

This reporting period Moreangels Mbizah left the Board due to overwhelming commitments and we thank her for the time she gave to us while she could. We are very grateful to Caroline Chepkwone, Kerry Hancock, Maureen Meeng, David McDonald and Tom Leiden, who have remained as Trustees and continue to give their strategic, financial and conservation expertise to help grow Lion Landscapes to the next level.

to the next level.
Name Nationality Date appointed (period) Date of
retirement
Prof.. David Whyte
Macdonald		 British 20-04-2020 (4 years) 19-04-2024
Maureen Meeng Dutch 13-10-2021 (3 years) 12-10-2024
Caroline Chepkwony Kenyan 12-01-2022 (3 years) 11-01-2025
Karen 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)
Position (eg
Secretary, Chair,
etc)
Date
Ellen Maureen Meeng David Whyte Macdonald
Secretary Trustee
24/02/2025 24/02/2025

LION LANDSCAPES

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF LION LANDSCAPES

Opinion

We have audited the financial statements of Lion Landscapes (the ‘trust’) for the year ended 30 April 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the trust in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

12

LION LANDSCAPES

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LION LANDSCAPES

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the trust’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matter

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

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

13

Lion Landscapes Year Ended 30 April 2024

Statement of financial activities for the year ended 30 April 2024 (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
£
£
892,727
1,064,072
18,053
0
910,780
1,064,072
385,766
467,249
385,766
467,249
525,014
596,823
525,014
596,823
540,009
251,788
0
0
1,065,023
848,611		 Total funds
30.04.2024
£
1,956,799
18,053
1,974,852
853,015
853,015
1,121,837
1,121,837
791,797
0
1,913,634		 Total funds
30.04.2023
988,035
5,874
993,909
813,939
594,929
179,970
179,970
611,827
0
791,797

15

Lion Landscapes Year Ended 30 April 2024

Balance sheet as at 30 April 2024

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
Signed by two trustees on behalf of all
the trustees		 Unrestricted
funds
Restricted
income funds
Total
30.04.2024
Total
30.04.2023
£
£
£
20,136
203,216
223,352
163,265
12,894
0
12,894
109,316
19,064
0
19,064
17,267
1,026,052
645,395
1,671,447
517,435
1,058,010
645,395
1,703,405
644,018
13,123
0
13,123
15,486
13,123
0
1,694,178
628,532
1,065,023
848,611
1,917,530
791,797
1,065,023
848,611
1,913,634
791,797
0
848,611
848,611
251,788
1,065,023
0
1,065,023
540,009
1,065,023
848,611
1,913,634
791,797
Signed
Print Name
Date
Signed
Print Name
Date
Prof. David Whyte Macdonald
Ellen Maureen Meeng
24/02/2025
24/02/2025		 Total
30.04.2023
163,265
109,316
17,267
517,435
644,018
15,486
628,532
791,797
791,797
251,788
540,009
791,797

16

Lion Landscapes Year Ended 30 April 2024

Notes to the accounts for the year ended 30 April 2024

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.

17

Lion Landscapes Year Ended 30 April 2024

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 Office equipment 25% straight line basis Plant and machinery 20% straight line basis Motor vehicles 25% straight line basis

Depreciation method and rate

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
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
£
£
150,143
0
742,584
1,064,072
892,727
1,064,072
55
0
16,201
0
1,797
0
18,053
0
910,780
1,064,072
Unrestricted
funds
Restricted
income funds
£
£
359,813
428,050
17,952
39,200
4,104
0
381,869
467,250		 Total funds
£
150,143
1,806,656
1,956,799
55
16,201
1,797
18,053
1,974,852
Total funds
£
787,863
57,152
4,104
849,119		 Last Year
£
31,116
956,919
988,035
168
2,508
3198
5,874
993,909
Last Year
£
778,737
32,335
2,652
813,724

18

Lion Landscapes Year Ended 30 April 2024

5 . Funds received as agent

Year ended 30 April 2024
Balance held at
start of year
Amount
received in
year
Amount paid out
Description/name of party
£
£
£
IUCN - HWC Specialist Project (not a related party)
83,385
41,698
-124,439
Year ended 30 April 2023
IUCN - HWC Specialist Project (not a related party)
0
100,983
-17,598
Year ended 30 April 2022
Wildlife Fund - Mkomazi carnivore project (not a related party)
0
9,091
-9,091
6. Support Costs
30.04.24
£
Fees paid for auditor remuneration
8,000
Total
8,000
Details of certain types of expenditure
30.04.24
Support cost
£
Independent examiner’s fees
1,200
Other fees paid to examiner
6,800
Total
8,000
30.04.24
7. Paid employees
7.1 Staff Costs
£
Salaries and wages
367,341
Social security costs
8,816
Pension costs (defined contribution pension plan)
4,588
Total staff costs
380,745
7.2 Average head count in the year
30.04.24
Number
Management
15
Field staff
33
Camp staff
9
Administration
2
Project directors
4
Fundraising & commnication staff
2
Total
65
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.		 Balance held
at year end
£
644
83,385
0
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
30.04.23
Number
7
42
6
6
0
0
61

8. Pension contributions

Pension costs

Contributions to the employee pension schemes for the year amounted to £4,588 (2023: £2,800).

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

19

Lion Landscapes Year Ended 30 April 2024

9. Tangible fixed assets

9. Tangible fixed assets
Fixtures, 30.04.24 30.04.23
Motor Vehicles fittings and
equipment Total Total
£ £ £ £
Cost
At start of year 94,701 123,749 218,450 94,461
Additions 43,627 73,611 117,238 144,072
Disposals 0 0 0 -20,083
At end of the year 138,328 197,360 335,688 218,450
Depreciation
At start of year 37,151 18,035 55,186 30,525
Charge for the year 24,781 32,371 57,152 32,550
Eliminated on disposals 0 0 0 -7,890
At end of the year 61,932 50,406 112,338 55,185
Net book value
Net book value at the end of the year 76,396 146,954 223,350 163,265
10. Debtors and prepayments 30.04.24 30.04.23
£ £
Prepayments and accrued income 12,144 81,463
Trade Debtors 0 26,576
Other debtors 750 1,277
Total 12,894 109,316
11. Investments
Convertible Loan - Baotree Ltd - 6900 ordinary shares 19,064 17,267

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 2024 (Unrealised gain £14,800).

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		 30.04.24
£
1,671,447
1,671,447
30.04.24
£
0
3,660
1,463
8,000
13,123		 30.04.23
£
517,435
517,435
30.04.23
£
386
5,010
7,408
2,682
15,486

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.

20

Lion Landscapes Year Ended 30 April 2024

16. Grants and donations made

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

Analysis
Donations to conservancies that participated in the Wildlife Ranger
Challenge
Donations to cover the field expenses of the Zambia project
Donations to cover the costs of training in Laikipia for the SOS grant
Donations towards the cost of Lion Rangers work
Miscellaneous Donations		 Grants to
institutions
£
0
0
18,530
4,560
23,090		 30.04.24 Total
£
0
0
18,530
4,560
0
23,090		 30.04.23
Total
£
207
38,393
0
34,892
73,492

21

Lion Landscapes Year Ended 30 April 2024

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
DEFRA Darwin
Darwin C&C - Carnivore monitoring and
capacity buildling in Tanzania
R
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
Oryx Limited
Darwin LFL - Development of Lion
Friendly Livestock in Kenya
R
Safina Lion Conservation -
Safina Lion Conser
community Camera Trap
Scheme
For CCT cameras in Kenya
R
The Nature Conservancy
Lion collaring, training and support of
Lion Rangers & training and support of
Community Rangers
R
The Nature Conservancy
Holshus - PPB demos
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 23 - Support for the Lion Rangers
programme
R
Tusk Trust
Learning visit to another project
(collaboration)
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)
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
WWF
Carnivore surveys in Selous
R
Aza Conservation Grant
Fund
CCT and park trips Tanzania- Ruaha
R
BAND Foundation 2024
Operations in Tz
R
Disney World
R
Ernest Kleen
CCT CCT+ Kenya and Tanzania
R
NAWIRI
CCT and conservation program ,
ecological reaserch in Ruaha and
Selous
R		 Fund balances
brought forward
Transferred
between funds
Income
Expenditure
Fund
balances
carried
forward
£
£
£
£
£
540,009
910,780
-385,766
1,065,023
63,120
99,577
-43,103
119,594
11,131
-3,442
7,689
462
-150
312
2,979
18,009
-853
20,135
791
49,445
-35,855
14,381
463
-100
363
35,667
69,650
-27,695
77,622
16,201
24,647
-4,210
36,638
192
13,115
-2,238
11,069
15,523
35,000
-26,510
24,013
14,268
21,083
-9,912
25,439
1,616
-1,616
0
-26,019
121,930
-76,020
19,891
784
108,745
-42,773
66,756
93,300
114,629
-37,192
170,737
5,366
-1,819
3,547
3,719
-3,719
0
12,225
39,092
-19,791
31,526
23,757
-2,247
21,510
59,302
-47,899
11,403
39,304
39,304
20,000
-4,257
15,743
59,207
-24,891
34,316

22

Lion Landscapes Year Ended 30 April 2024

Fund names
Purpose and Restrictions
Type
Oxford ( Inclusivity
accelerator)
Zainabu trip to Uganda
R
ROYAL AFRICAN
FOUNDATION - ROYAL
AFRICAN FOUNDATION
Collaring In Laikipia
R
University of Oxfrod
PGAAF
R
Wildlife Conservation (Lion
Recovery Fund)
Laikipia
R
Zoo miami
LD programs in Ruaha
R
Zoo New England
Total restricted income funds
Total Funds as per balance sheet		 Fund balances
brought forward
Transferred
between funds
Income
Expenditure
Fund
balances
carried
forward
£
£
£
£
£
976
-443
533
7,847
-118
7,729
79,606
-42,847
36,759
39,284
39,284
11,941
-7,549
4,392
7,926
7,926
251,788
0
1,064,072
-467,249
848,611
791,797
0
1,974,852
-853,015
1,913,634

R = restricted income funds, UR = unrestricted funds

23

Lion Landscapes Year Ended 30 April 2024

17.2 Details of material funds held and movements during the previous 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
£
£
£
£
£
490,173
441,673
-391,837
540,009
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
611,826
0
993,910
-813,939
791,797

24