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2022-04-30-accounts

The Lifescape Project Annual Report May 2021 to April 2022

Thoughts From Our Chair on the Year

The global biodiversity and overall environmental crisis is truly frightening. But perhaps finally this is being recognised more widely as an existential threat to our species as well as countless others with whom we share the planet. We believe in rewilding as a key component of combatting this crisis, through the recovery of resilient and fully functioning ecosystems. The remarkable support for and growth of the Lifescape Project (TLP), as shown in this annual report, suggests that this is becoming accepted more broadly by environmentalists and, importantly, with widespread community and public support.

TLP's approach, embodied in our values, is that success requires an holistic approach which in turn requires collaboration and bringing together diverse skills and experience. To this end, our aim has been to build a multidisciplinary team and to collaborate with others across diverse projects covering science, technology, law, economics and culture. As at the end of this reporting period TLP had a total of 10 projects ongoing. We have also been successful in growing the team with the addition of Katherine, Joe and Catarina joining Adam, Elsie and Deborah over this period. TLP functions as a decentralised team, with no permanent premises and our team members based across the UK and now also in Portugal and Germany. Whilst this model was initially a matter of necessity, we quickly recognised that offering such working flexibility allowed us to attract a much wider range of talented people to join us and to be international in outlook even as a young "start-up". It takes thoughtfulness and effort, though, to operate in this way and still build an effective and supportive team. Adam has succeeded in doing just this, but it will doubtless be a continuing challenge as we grow.

Finally, in addition to our staff, I would like to thank our many volunteers and supporters for their invaluable work in supporting TLP's mission, our donors and last, but not least, my talented fellow trustees who have unstintingly offered their time and expertise with "hands on" support for TLP well above and beyond their formal trustee duties.

Roger Leese, Chair of the Board of Trustees,

Trustees’ Report

Vision: Our vision is one of a world rich in wild landscapes, providing a sustainable future for life on earth.

Mission[1] : To do this, our mission is to catalyse the creation, restoration and protection of wild landscapes by pursuing projects which address the themes of science , technology , law , economics , and culture . Under this mission we pursue a number of important projects.

Projects and Activities Undertaken

Below we set out the key projects and activities we have been involved in during the reporting period, including noting which of our five themes each of these has engaged with.

Lynx Reintroduction, Feasibility

Over the last year we have been leading work to consider the feasibility of reintroducing lynx to England and Wales. This important rewilding project has the potential to be part of rebuilding the UK’s missing biodiversity. We have partnered with organisations in the UK and Europe to investigate the practicalities of lynx population restoration. We are investigating key ecological questions with Freiberg University, such as habitat suitability and long-term population survival. The work is building an experience led social consultation approach through collaboration, interviews, visits and workshops and is also investigating legal and economic aspects.

Science – Economics – Culture – Law

White-tailed Eagles in Cumbria

In March 2022 we completed a pre-feasibility report investigating aspects of the proposal to reintroduce White-tailed Eagles to Cumbria, as part of a collaboration led by the University of Cumbria. White-tailed Eagles are the largest bird of prey in the UK and as they have been

1 Charitable Objects: Our charitable objects, as stated in our aritcles of associaton, are to promote the conservation, protection and improvement of the natural environment anywhere in the world.

successfully brought back to Scotland and southern England, Cumbria potentially provides a vital stepping-stone towards a full UK restoration. The work was commissioned by Natural England and includes partnerships with other organisations including the RSPB, University of Cumbria, Leeds University and the Roy Dennis Foundation to consider ecological viability alongside economic and social aspects in preparation for a full feasibility study.

Science – Economics – Culture

The IUCN’s Rewilding Thematic Group

We continued our contributions to the IUCN rewilding group throughout the year, including contributing legal input to their developing rewilding guidance.

Science – Law

Rewilding Legal Briefings

We have been collaborating with Rewilding Britain and Rewilding Europe to develop detailed rewilding legal briefing notes for England & Wales, Scotland, Portugal, Romania, Spain, Italy, Poland and Germany. These briefing notes will consider key legal issues as they relate to rewilding, with a view to providing legal guidance which will allow rewilding practitioners to understand relevant legal frameworks in their respective jurisdictions. This will remove barriers to rewilding and reduce legal risks in the rewilding projects of other charities and non-profits.

Law – Economics – Culture – Science

Kept Wild Large Herbivores

Working with a group of organisations eager to see the reintroduction of large herbivores in England in a wild or semi-wild state in order to boost biodiversity and ecological processes, we have started a new project which will seek to identify legal barriers to this vision. We will engage with relevant governmental bodies to seek changes to legislation and guidance documents in order to remove these barriers.

Law – Science – Economics

Legal Mechanism to Protect Nature

We have continued to explore with various estates and networks the potential application of legal protections to rewilding sites, including conservation covenants/burdens and our own protective legal mechanism. This is inevitably a slow paced project, but we have ongoing conversations with several groups and hope to implement such protections in future years.

Law – Science – Economics – Culture

Litigation for Nature

Law – Science – Economics – Culture

Forest Litigation Collaborative

Law – Science – Economics – Culture

WildSide

Over the reporting period the WildSide website received a total of 14,595 visits. This is up 55% from the previous year and reflects steady monthly growth in users, meaning more people are using the site to connect with nature. By the end of this period WildSide had received a total of 501 user reports, created 295 website pages and 18 blogs, and attracted a total of 1,007 followers on Instagram. Over this period work was undertaken with a marketing company to help determine how to best present WildSide to the public and communicate its mission.

Technology – Science – Economics – Culture

Wetland and Forest Restoration in Rwanda

We were able to deliver detailed natural capital assessments for two ecosystem restoration sites run by our partners in Rwanda. We were able

to show that the Umusambi Village wetland site produced US$13.3 million of environmental benefits over the three and a half years since the restoration took place, while the Murwa site contributed US$460,000 in the year since restoration activities began. We also provided training to the local team on natural capital economics and created a plan for a future project to assess the feasibility of scaling up their work by selling ecosystem services to beneficiaries, such as companies needing to offset carbon emissions or local companies requiring cleaner water or air.

Law – Science – Economics – Culture

The Natural Capital Laboratory

During the year we have pursued and enacted multiple projects including assessing the fungi diversity on site, planning for the restoration of our deep peatland, assessing carbon sequestration utilising drone imagery and delivering an extensive report on the species missing from Birchfield’s ecosystems, including recommendations for restoration action in the future.

We have also engaged in exploratory discussions with a potential second natural capital laboratory in Australia and look forward to confirming its formation in our next report, as we take the concept global.

Economics – Technology – Science - Culture

Funders

Becky Holmes

Ben Goldsmith

Cumbria Wildlife Trust

James Raynor

Lady Annabel Goldsmith

Lily Marcel

Partnership for Policy Integrity

Panthera

Rewilding Britain

Roger Leese

The Clifford Chance Foundation

Trees for Life

Universitry of Cumbria

Time Donors

Individuals

Alexander Cooper Ben Mitchell Daniel Zani Faye Whiley Annie Hope Carole Munro Edward Millet Hanna James

Cassie Vetterlein Joseph Premier Katharine Blatchford Rob Espin

Pat Eagle Petrina Rowcroft Steven Lipscombe Preslava Todorova Peter Lockley Hannah Timmins Tom Hyatt Andrew Isherwood

Organisations

AECOM (7 individuals) - Burness Paull LLP (17 individuals) - Clifford Chance LLP (77 individuals) - Mishcon de Reya LLP (10 individuals) - Shearman and Sterling LLP (7 individuals) - Sidley Austin LLP (9 individuals) - University of Cumbria (6 individuals) – BugleLab (4 individuals)

Financial Report

Financial Review

Total income for the year was £576k, an increase of £311k over 2020-21. The income for the year includes donations of voluntary time valued at £315k (£183k in 2020-21). The increase in operations reflects the increasing diversity of projects described in the trustees’ report.

Unrestricted income for the year was £147.1k, compared to £97.4k achieved in 2020-21. Of this, £64.4k (£28.9k) came from regular and oneoff donations from individuals and £30k (£67.2k) was received in voluntary time from partner organisations and individuals. A grant for £3k was applied to the Lynx Special Project. Fees of £45k were achieved and £4.8k (£1.3k) national insurance refund was received.

Restricted income for the year was £428.7k (compared to £167.6k achieved in 2020-21). Of this, £138.8k (£51.4k) was donated by Trusts and Foundations. £284.5k (£116.2k) came from voluntary time donations.

Expenditure related to unrestricted funds was £101k (£79.1k). Unrestricted expenditure relates to the management time of key staff and operational expenses such as computer equipment, insurance, trademarks and licences, travel and subsistence.

Expenditure on restricted funds £426.7k (£165k) met the cost of staff time dedicated to projects, independent experts, equipment and costs associated with travel and subsistence for staff visiting projects and attending meetings.

A £48k (£20.4k) surplus was achieved in the year, increasing total reserves from £17.1k to £65k. This included a windfall in the form of £17.5k gift aid on a donation paid gross instead of net and the generosity of the donor in allowing us to keep the funds.

In addition to a £46k unrestricted surplus in the year, there is a small surplus of £2k (£2.6k) in restricted funds and this will be carried forward and deployed on the associated projects in 2022-23. Accrued income to 30 April 2022 of £102.1k (£102.5k) includes income received in respect of 2022-23 for Biomass £52.5k and Rewilding Briefings £49.6k.

During the year the Board received financial updates at each bi-monthly meeting, and the Governance Committee met regularly to assist the Board in its responsibilities. The Board reviewed financial control processes in August 2021 and is satisfied that these are sufficient. A new appointment of a full time Finance and Operations Officer is planned for 2022-23 and recognises the need to move from voluntary support to a a paid officer as the Charity continues to grow.

Financial Reserves Policy

The Board considered its approach to financial reserves in January 2022. As a new charity it is recognised that the ability to build reserves is limited and will take place over a period of several years. The aim is to hold reserves sufficient to meet a minimum of 3 months operating costs. The budget for 2022-23 excluding volunteers is £350k, requiring £87.5k compared with the £65k held in reserves.

Fundraising approach and performance

Over half our income, excluding volunteer time, comes from Trusts & Foundations. These funds have enabled significant parts of our substantive work, including our ongoing anti-biomass and lynx work and our new rewilding briefings project. We are focused on developing these existing relationships and identifying new sources of income to further our aims. Support from individuals is enabling us to fund crucial core salary costs that enable us to grow and develop our influence and to manage the large numbers of volunteers who are supporting all aspects of the charity’s work. We are indebted to these volunteers who are all making a significant contribution to the achievement of our objectives to restore, create and protect wild landscapes.

ABACUS The Willows, Ipswich Road JA)ng Stratton, NR15 2TG Tel. 01508 333040 offic@bcabacus.co.uk www.abcabacus.co.uk Ac£ount4nts Book-Keepers Consultonts Independent examin¢r's report to the trustees of the "The Lrfes￿pc Proj¢¢t Limited- I report on the accounts of the above cl)arity number 1191303 for the year ended 30 April 2022 Respective responsibillties of trustces and examin¢r The charity's trustees are responsible for th¢ preparation of the accounts in accordance with the Charilieg Act 2011 (the Act). The charity's Irustees Consider that an audit is not required for this year under section 144 of the Act 1993 and thal an independent examination is needed. It is my responsibility to: examine the accounls under section 145 of the Act: io follow the procedures laid doNvn in the general DIr￿tiOnS given by the Charity Commission under seclion 145(5Xb) of the ACL and to state whether particular matters have come to my attention. Basis of independent examiner's r¢port My examinalion was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review ol the accounting ￿COrdS kept by the charity and a comparison of the accounls presented with those records. li also includes Consideration of any unusual items or disclosures in the accounls, and seeking explanations from you as truslees concerning any such matters. The procedur¢s und¢rtaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether th¢ accounts present a 'true and fair view. and the report is limited to those matters set out in the statement bclow. Independent examiner's statement In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect". the accounting records were not kepl in accordanc¢ with section 130 of the Act. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charitics (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is not a rnatter considered as part of an independent examinatio I have no concerns and have come across no other matters in Connection with the eXami￿10n lo which attentton should be drawTA in this rep)rt in ord¢r to enable a prop¢r und¢rstanding of the accounts to be reached. Peter Bussey FFA FIPA 25th January 2023

The Lifescape Project Limited Unaudited Financial Statements For the Year Ended 30 April 2022

Statement of Financial Activities for the year 1 May 2021 to 30 April 2022

Categories by Activity
Incoming Resources (Note 1)
Income from:
Donations
Charitable Activities
Separate material items of income
Other
TOTAL
Resources Expended (Note 2)
Expenditure on:
Raising Funds
Charitable Activities
Sale of Services
TOTAL
Net income (expenditure)
Extraordinary Items
Transfers between funds (Note 3)
Other recognised gains (losses)
Net Movement in Funds
Reconciliation of Funds:
Total funds brought forward
Total Funds carried forward
2022 2022 2022 2022 2022 2022 2022 2021 2021 2021
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£ £ £ £
94,396 289,912 384,308 207,320
3,000 138,769 141,769 51,433
0 0 0 5,000
49,753 0 49,753 1,249
147,149 428,681 575,830 265,002
6,978 0 6,978 8,291
50,670 426,706 477,376 236,287
43,434 0 43,434 0
101,082 426,706 527,788 244,578
46,067 1,975 48,042 20,424
0 0 0 0
0 0 0 0
0 0 0 0
46,067 1,975 48,042 20,424
14,280 2,831 17,111 (3,313)
60,347 4,806 65,153 17,111

1

Company Number: 11334803

The Lifescape Project Limited - Unaudited Financial Statements For the Year Ended 30 April 2022

Balance Sheet at 30 April 2022
Fixed Assets
Tangible Assets (Note 4)
Total fixed assets
Current Assets
Debtors Accrued Income and Prepayments
(Note 5)
Cash at bank and in hand (Note 6)
Total current assets
Creditors falling due within one year (Note 7)
Net current assets (liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one year
Provisions for liabilities -Income in advance (Note 7)
Total net assets or liabilities
Funds of the Charity(Note 8)
Restricted Income Funds
Unrestricted Funds
Total Funds
2022 2022 2022 2022 2022 2022 2021 2021
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£ £ £ £
1,796 631 2,427 989
1,796 631 2,247 989
4,227 1,648 5,875 0
67,009 114,146 181,155 124,121
71,236 115,794 187,030 124,121
12,685 9,481 22,166 5,542
58,551 106,313 164,864 118,579
60,347 106,944 167,291 119,568
0 0 0 0
0 102,138 102,138 102,457
60,347 4,806 65,153 17,111
4,806 4,806 2,831
60,347 60,347 14,280
60,347 4,806 65,153 17,111

Basis of Preparation

The financial statements have been prepared in accordance with the small company provisions of the Companies Act 2006 and FRS 102 the Financial Reporting Standard applicable to charitable companies.

Company Information

The company is registered in England and its registered number is 11334803. The company is a company limited by guarantee established for charitable purpose. Charitable status was granted by the Charities Commission in September 2020. The registered office is 10 Upper Bank Street, London, E14 5JJ

For the financial year ended 30 April 2022 the company was entitled to exemption from audit under the Companies Act 2006, S477 relating to small companies’ and the members have not required the company to obtain an audit of its accounts for the year in question in accordance with S476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies’ regime. In accordance with the Companies Act 2006 s444(1)(a) only the Balance Sheet (and related footnotes) from these accounts must be delivered to the registrar, however the company has (given its charitable nature) opted to file a copy of their SOFA at Companies House.

The accounts were approved by the Board of Directors on 25 January 2023 and signed on its behalf by:

Roger Leese

………………………………………….. Director Company Number 11334803

The notes on pages 3 to 7 form part of these financial statements

2

Company Number: 11334803

Notes to the Accounts

  1. Incoming Resources: Income is normally included in the SOFA when the charity becomes entitled to the resources, it is more likely than not that trustees will receive the resources and the monetary value can be measured with sufficient reliability. However, where income is dependent on the achievement of project outcomes, income is recognised as project outcomes are achieved. The significant time provided by volunteers has been quantified at £314,553 and is included in the SOFA.
Analysis of Income
Donations
Support for Charity Operating Costs
Support for Specific Projects
Support in kind – volunteers time
Grants for Charitable Activities
Forest Litigation Collaborative (Biomass)
Rewilding Legal Briefings
Rwanda Ecosystem Restoration (Kigali)
Lynx Feasibility
UK Rewilding Legal Briefings (Rewilding Britain)
Beaver Litigation (Trees for Life)
Lynx Special Project
Other Income
Sales
Bank charges and National Insurance refunds
Loan converted to donation in year
TOTAL INCOME
2022 2022 2022 2022 2022 2022 2022 2021 2021 2021 2021
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£ £ £ £
53,363 0 53,363 23,872
11,000 5,412 16,412 0
30,033 284,500 314,533 183,448
94,396 289,912 384,308 207,320
0 62,237 62,237 32,378
0 12,005 12,005 0
0 9,287 9,287 2,160
0 42,840 42,840 4,395
0 5,400 5,400 0
0 7,000 7,000 12,500
3,000 0 3,000 0
3,000 138,769 141,769 51,433
44,997 0 44,997 0
4,756 0 4,756 1,249
0 0 0 5,000
49,753 0 49,753 6,249
147,149 428,681 575,830 265,002

The notes on pages 3 to 7 form part of these financial statements

3

Company Number: 11334803

  1. Resources Expended: 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. The time provided by volunteers has been costed based on the value to the charity had it been purchased and is included in professional fees.
2022
2021
Analysis of Expenditure
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£
£
£
£
Expenditure on Raising Funds
6,978
0
6,978
8,291
Expenditure on charitable activities
Corporate Governance
7,091
0
7,091
12,491
Professional Fees (including in-kind time)
21,805
290,581
312,386
208,036
Salaries and employer overheads
25,127
106,981
132,108
12,179
IT Equipment and expenses
1,180
987
2,167
1,396
Equipment Non-IT
(1,795)
0
(1,795)
0
Operating Expenses
2,446
1,620
4,066
1,496
Travel, Accommodation and Subsistence
2,198
5,233
7,431
0
Insurance
1,170
64
1,234
0
Depreciation
1,378
0
1,378
689
Contribution to Management and Operations
(9,930)
21,240
11,310
0
Total Expenditure on charitable activities
50,670
426,706
477,376
236,287
Separate material items of expense
Cost of delivering sales contracts
43,434
0
43,434
0
TOTAL EXPENDITURE
101,082
426,706
527,788
244,578
2022
2021
Analysis of expenditure on charitable
activities
Activities
undertaken
directly
Grant
Funding of
Activities
Support
Costs
Total
Total
Restricted Funds
Forest Litigation Collaborative (Biomass)
122,254
0
10,372
132,626
109,694
Rewilding Legal Briefings
171,627
0
1,561
173,188
0
Kept Wild
24,510
0
833
25,343
0
Rwanda Ecosystem Restoration (Kigali)
14,423
0
0
14,423
752
NCL
0
0
0
0
1,208
Lynx Feasibility
45,392
0
6,407
51,799
5,699
UK Rewilding Legal Briefings (Rewilding
Britain)
4,969
0
900
5,869
0
Beaver Litigation (Trees for Life)
22,291
0
1,167
23,458
48,086
Total Restricted
405,466
0
21,240
426,706
165,439
Unrestricted Funds
Non-Income generating charitable activity
(formerly re-wilding projects)
11,670
0
8,348
20,018
50,084
Lynx Special Project – Designated Fund
9,307
0
0
9,307
0
White Tailed Eagles Feasibility
2,636
0
417
3,053
0
Corporate Governance
0
0
7,091
7,091
12,491
Management and Operations
0
0
11,201
11,201
8,273
Total Unrestricted
23,613
0
27,057
50,670
70,848
TOTAL EXPENDITURE
429,079
0
48,297
477,376
236,287
2022
2021
Analysis of Expenditure
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£
£
£
£
Expenditure on Raising Funds
6,978
0
6,978
8,291
Expenditure on charitable activities
Corporate Governance
7,091
0
7,091
12,491
Professional Fees (including in-kind time)
21,805
290,581
312,386
208,036
Salaries and employer overheads
25,127
106,981
132,108
12,179
IT Equipment and expenses
1,180
987
2,167
1,396
Equipment Non-IT
(1,795)
0
(1,795)
0
Operating Expenses
2,446
1,620
4,066
1,496
Travel, Accommodation and Subsistence
2,198
5,233
7,431
0
Insurance
1,170
64
1,234
0
Depreciation
1,378
0
1,378
689
Contribution to Management and Operations
(9,930)
21,240
11,310
0
Total Expenditure on charitable activities
50,670
426,706
477,376
236,287
Separate material items of expense
Cost of delivering sales contracts
43,434
0
43,434
0
TOTAL EXPENDITURE
101,082
426,706
527,788
244,578
2022
2021
Analysis of expenditure on charitable
activities
Activities
undertaken
directly
Grant
Funding of
Activities
Support
Costs
Total
Total
Restricted Funds
Forest Litigation Collaborative (Biomass)
122,254
0
10,372
132,626
109,694
Rewilding Legal Briefings
171,627
0
1,561
173,188
0
Kept Wild
24,510
0
833
25,343
0
Rwanda Ecosystem Restoration (Kigali)
14,423
0
0
14,423
752
NCL
0
0
0
0
1,208
Lynx Feasibility
45,392
0
6,407
51,799
5,699
UK Rewilding Legal Briefings (Rewilding
Britain)
4,969
0
900
5,869
0
Beaver Litigation (Trees for Life)
22,291
0
1,167
23,458
48,086
Total Restricted
405,466
0
21,240
426,706
165,439
Unrestricted Funds
Non-Income generating charitable activity
(formerly re-wilding projects)
11,670
0
8,348
20,018
50,084
Lynx Special Project – Designated Fund
9,307
0
0
9,307
0
White Tailed Eagles Feasibility
2,636
0
417
3,053
0
Corporate Governance
0
0
7,091
7,091
12,491
Management and Operations
0
0
11,201
11,201
8,273
Total Unrestricted
23,613
0
27,057
50,670
70,848
TOTAL EXPENDITURE
429,079
0
48,297
477,376
236,287
2022 2022 2022 2022 2022 2022 2021 2021
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£ £ £ £
6,978 0 6,978 8,291
7,091 0 7,091 12,491
21,805 290,581 312,386 208,036
25,127 106,981 132,108 12,179
1,180 987 2,167 1,396
(1,795) 0 (1,795) 0
2,446 1,620 4,066 1,496
2,198 5,233 7,431 0
1,170 64 1,234 0
1,378 0 1,378 689
(9,930) 21,240 11,310 0
50,670 426,706 477,376 236,287
43,434 0 43,434 0
101,082 426,706 527,788 244,578
2022 2021
Activities
undertaken
directly
Grant
Funding of
Activities
Support
Costs
Total Total
122,254 0 10,372 132,626 109,694
171,627 0 1,561 173,188 0
24,510 0 833 25,343 0
14,423 0 0 14,423 752
0 0 0 0 1,208
45,392 0 6,407 51,799 5,699
4,969 0 900 5,869 0
22,291 0 1,167 23,458 48,086
405,466 0 21,240 426,706 165,439
11,670 0 8,348 20,018 50,084
9,307 0 0 9,307 0
2,636 0 417 3,053 0
0 0 7,091 7,091 12,491
0 0 11,201 11,201 8,273
23,613 0 27,057 50,670 70,848
429,079 0 48,297 477,376 236,287

Agreement has been reached with grant funders that a percentage of their funding (20% normally) may be used as a contribution to the management and operating costs of the charity. Grants are shown at their

The notes on pages 3 to 7 form part of these financial statements

4

Company Number: 11334803

gross value and the agreed percentage charge is shown as expenditure to the restricted fund and income to unrestricted fund - management and operations.

  1. Transfers: There have been no transfers between restricted and unrestricted funds during the year.

  2. Tangible Fixed Assets: These are capitalised if they can be used for more than one year and cost at least £250. Office Equipment is valued at cost and depreciated over three years. Field Equipment is valued at cost and depreciated over five years. Assets funded by the Lynx Project and valued at £922 remain the property of Panthera, the funder, and have not been capitalised.

Cost of Valuation
At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
Depreciation and Impairments
Basis
Rate
At the beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
Net book value
Net book value at the beginning of the year
Net book value at the end of the year
Fixtures, fittings
& equipment
Field
Equipment
Total
£ £
2,067 0 2,067
946 1870 2,816
0 0 0
0 0 0
0 0 0
3,013 1,870 4,883
£ £ £
Straight line
33.333%
Straight
line
25%
1,078 0 1,078
0 0 0
1,004 374 1,378
0 0 0
0 0 0
2,082 374 2,456
989 0 989
931 1,496 2,427
  1. Debtors, accrued income and prepayments:.
5.
Debtors, accrued income and prepayments:.
Analysis of Debtors
Accrued Income
Prepayments
Total
2022 2021
£ £
4,227 0
1,648 0
5,875 0
  1. Cash at bank and in hand: All funds comprise cash at bank.

The notes on pages 3 to 7 form part of these financial statements

5

Company Number: 11334803

  1. Creditors falling due within one year: the charity has accruals in respect of services which are measured at settlement amounts less any trade discounts.
settlement amounts less any trade discounts.
Analysis of Creditors
Trade Creditors
Trade
Taxation & Social Security
Total
Amounts falling due
within oneyear
Amounts falling due after
more than oneyear
2022
£
2021
£
2022
£
2021
£
18,930 4,534 0 0
3,236 1,008 0 0
22,166 5,542 0 0
2022
2021
Analysis of Creditors (due within one year)
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
Income Received in Advance from:
£
£
£
£
Forest Litigation Collaborative (Biomass)
0
52,500
52,500
33,000
Rewilding Legal Briefings
0
27,781
27,781
0
Rewilding Legal Briefings 2
0
21,857
21,857
0
Beaver Litigation (Trees for Life)
0
0
0
5,000
Rwanda Ecosystem Restoration (Kigali)
0
0
0
9,287
Lynx Feasibility
0
0
0
22,654
Contribution to Management & Operations
0
0
0
32,516
TOTAL
0
102,138
102,138
102,457
8.
Material Funds held and movement during current reporting period:
2022
2021
Analysis of Creditors (due within one year)
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
Income Received in Advance from:
£
£
£
£
Forest Litigation Collaborative (Biomass)
0
52,500
52,500
33,000
Rewilding Legal Briefings
0
27,781
27,781
0
Rewilding Legal Briefings 2
0
21,857
21,857
0
Beaver Litigation (Trees for Life)
0
0
0
5,000
Rwanda Ecosystem Restoration (Kigali)
0
0
0
9,287
Lynx Feasibility
0
0
0
22,654
Contribution to Management & Operations
0
0
0
32,516
TOTAL
0
102,138
102,138
102,457
8.
Material Funds held and movement during current reporting period:
2022
2021
Analysis of Creditors (due within one year)
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
Income Received in Advance from:
£
£
£
£
Forest Litigation Collaborative (Biomass)
0
52,500
52,500
33,000
Rewilding Legal Briefings
0
27,781
27,781
0
Rewilding Legal Briefings 2
0
21,857
21,857
0
Beaver Litigation (Trees for Life)
0
0
0
5,000
Rwanda Ecosystem Restoration (Kigali)
0
0
0
9,287
Lynx Feasibility
0
0
0
22,654
Contribution to Management & Operations
0
0
0
32,516
TOTAL
0
102,138
102,138
102,457
8.
Material Funds held and movement during current reporting period:
2022 2022 2022 2022 2022 2022 2022 2022 2021 2021
Unrestricted
Funds
Restricted
Funds
Total
Funds
Prior Year
Funds
£ £ £ £
0 52,500 52,500 33,000
0 27,781 27,781 0
0 21,857 21,857 0
0 0 0 5,000
0 0 0 9,287
0 0 0 22,654
0 0 0 32,516
0 102,138 102,138 102,457
Fund Name Fund
Type
Purpose Fund
Bal
b/fwd
Income Expend-
iture
Transfers Gains
&
Losses
Fund
Bal
c/fwd
Forest Litigation
Collaborative
(Biomass)
R Legal action for the
protection and
restoration of forests
1,876 130,750 132,626 0 0 0
Rewilding Legal
Briefings
R Providing legal guidance
to others involved in
ecological restoration
0 174,317 173,189 0 0 1,128
Kept Wild R Exploring legal barriers to
ecological restoration
0 27,510 25,343 0 0 2,167
Rwanda Ecosystem
Restoration (Kigali)
R Providing environmental
economics support to
ecosystem restoration in
Rwanda
1,918 12,737 14,423 0 0 232
Lynx Feasibility R Scientific FeasibilityStudy (148) 53,695 51,799 0 0 1,748
UK Rewilding Legal
Briefings (Rewilding
Britain)
R Providing legal guidance
to others involved in
ecological restoration
0 5,400 5,869 0 0 (469)
Beaver Litigation
(Trees for Life)
R Legal action for the
protection of the
Eurasian beaver
(815) 24,273 23,458 0 0 0
Income Earning
Contracts
UR Rewilding advice and
guidance
0 44,721 43,434 636 0 1,923
Non-income
generating
charitable activity
(formerlyRewilding)
UR Activities to support
charitable work
associated with re-
wilding
(4,306
)
11,669 20,017 0 0 (12,654)
Lynx Special Project UR Ecological modelling of
hypothetical lynx
populations
0 14,000 9,307 0 0 4,693

The notes on pages 3 to 7 form part of these financial statements

6

Company Number: 11334803

Fund Name Fund
Type
Purpose Fund
Bal
b/fwd
Income Expend-
iture
Transfers Gains
&
Losses
Fund
Bal
c/fwd
White Tailed Eagles
Feasibility
UR Scientific Feasibility Study 0 2,500 3,053 553 0 0
Management and
Administration of
the Charity
UR Establishing, supporting,
and developing projects
18,586 74,258 25,270 (1,189) 0 66,385
Total Funds 17,111 575,830 527,788 0 0 65,153

Independent Examination

An independent examination of the accounts has been undertaken by Abacus Accounting.

The notes on pages 3 to 7 form part of these financial statements

7

Administrative & Governance Details

Board of Trustees:

Chris White - Darrell Smith - Ian Convery - Lily Marcel - Max Heaver - Roger Leese (Chair) - Sally Hawkins - Steve Smith

Details: