T **he Lifescape Project Limited Trustees' Annual Report May 2022 to April 2023** 



## Thoughts From Our Chair on the Year 

_**“** I commented last year on the grave seriousness of the biodiversity and environmental crisis facing us, and it gives some hope to see the need for action being recognised in the Kunming-Montreal Global Biodiversity Framework adopted in December 2022. This sets out an ambitious pathway to reach the global vision of a world living in harmony with nature by 2050. Lifescape particularly welcomes the setting of an explicit target of ensuring that by 2030 at least 30 per cent of areas of degraded terrestrial, inland water, and marine and coastal ecosystems are under effective restoration, in order to enhance biodiversity, ecosystem functions and services, ecological integrity and connectivity. Lifescape believes rewilding will be crucial to the achievement of this target, as well as enhanced protection._ 

_I am pleased that this report demonstrates the continued rapid growth of the Lifescape Project. This particularly struck me when sixteen Lifescape staff, volunteers and Trustees met at our first ever on-site last September in the Lake District._ 

_Our aim remains to build a multidisciplinary team and to collaborate with others across diverse projects covering science, technology, law, economics and culture. I hope readers will enjoy and be inspired by the project reports (and photos!) below. We have also been successful in growing the team with the addition of Amelia, Anna, Sam, Carole and Mark joining Adam, Elsie, Deborah, Katherine, Joe and Catarina over this period. Lifescape continues to operate as a decentralised team, with no permanent premises and our team members based across the UK, Spain and Germany. We continue to believe that offering such working flexibility has allowed us to attract a much wider range of talented people to join us and to be international in outlook._ 

_Finally, in addition to our staff, I would again like to thank our many volunteers and supporters for their invaluable work in supporting Lifescape’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 Lifescape well above and beyond their formal trustee duties._ _**”**_ 

## _**Roger Leese, Chair of the Board of Trustees**_ 


_The Lifescape Project team on a visit to Haweswater in September 2022._ 


**----- Start of picture text -----**<br>
”<br>**----- End of picture text -----**<br>


**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. 

## **Background** 

The Lifescape Project was established in 2017 by a team of individuals who, motivated by the significant degradation of the world’s ecosystems in recent times, wanted to volunteer their time to the protection of nature, and to undertake ecological restoration. 

The collaboration stemmed from a previous ecological restoration project which introduced a unique set of individuals and skill sets to one another, and those involved soon realised that they could combine their expertise in fields such as ecology, law, economics and the sciences with their love for the natural world in an entirely new project. This blend of driven professionals across a variety of disciplines helped spawn the idea for an independent charity which could continue to build on the work and relationships already initiated. 

In this way the Lifescape Project was born. Since its establishment, the Lifescape Project has sought to foster the passion and expertise of those involved in order make a long-term positive impact on global ecosystems. At its commencement, all human and professional resourcing came from time donated by individuals and partner organisations, but since 2019 the Lifescape Project has been building its team of core professionals who commit all their energy to its mission. We are now pursuing a five-year strategic plan, which includes ambitions to grow our work and impact. 

## **Projects and Activities Undertaken** 

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

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



## **Lynx Reintroduction Feasibility** 

Our pioneering work investigating the feasibility of reintroducing lynx to England & Wales has taken major steps forward during the year. We have broadened our partnership, welcoming the Wildlife Trusts as a delivery partner, and our team has grown from two to four, bolstering our ability to address all of the important questions around the topic. We have engaged extensively with 35 European lynx specialists and now host a working group on lynx reintroduction within the ‘Eurolynx’ network, as well as participating in the ‘Linking Lynx’ reintroduction coordination project. Over the year we have completed a comprehensive ecological viability assessment which has enabled us to understand habitat requirements and the long-term viability of lynx populations 


_The Lifescape lynx team visited the Slovenian Life Lynx project to learn lessons from their own reintroduction effort._ 

under different scenarios. We are delighted that this work is recognised by the IUCN Cat Specialist Group as ' _… so far the most comprehensive feasibility study based on the most advanced modelling techniques_ ' which ' _can be considered the ultimate ecological/technical assessment of the potential to reintroduce the Eurasian lynx into Great Britain_ '. We have also engaged extensively with over 100 universities, conservation bodies, reintroduction projects, and experts to ensure the work is set in the context of UK and European nature recovery. We have integrated the learnings from the experiences of these organisations with our primary research to refine and develop our approach to social engagement and to the practical requirements of a lynx reintroduction. 

We are excited to announce that this year we have also become a member of the Lynx to Scotland partnership, which is working to engage the public and stakeholders on the topic of lynx reintroduction within Scotland. As a group, we envisage that reintroduced lynx would form part of a healthy and restored Scottish ecosystem once practically, socially and politically possible. 

**Science – Economics – Culture – Law** 




## **White-tailed Eagles in Cumbria** 

Following on from the findings of our prefeasibility report last year, Natural England funding has supported further work on the ecological viability and the planning of practical aspects of white-tailed eagle reintroduction. To embed previous learning and experience, the project is liaising with other white-tailed eagle projects elsewhere in the UK and Ireland, including a field visit to the Isle of Wight project to discuss the practicalities of a reintroduction. Modelling work completed by the Wildlands Institute has identified areas of suitable habitat, lower risk and optimal foraging areas within Cumbria and this together with learnings from the Isle of Wight visit is being used to narrow down the most suitable areas of Cumbria for a potential reintroduction. A population viability analysis is underway to consider the viability of a white-tailed eagle population in Cumbria and a disease risk assessment will inform translocation plans, before engagement with local communities commences. 

**Science – Economics – Culture** 

_The white-tailed eagle steering committee considering potential release locations._ 



## **Rewilding Legal Briefings** 

Over the past two years we have been leading the way when it comes to identifying and navigating legal and regulatory issues which arise when implementing nature restoration and rewilding. This year has seen significant progress in our ‘Rewilding Legal Briefings’ collaboration with Rewilding Europe and Rewilding Britain. We have now completed over 55 detailed legal guidance notes across England & Wales, Scotland, Italy, Poland and Portugal. The notes, aimed at helping rewilding practitioners to navigate legal issues, cover a wide range of topics including reintroductions, hunting, removal of dams, legal liability and how to protect wild land into the future. These notes will be formally launched in Summer 2023 on a new section of our website and we are working to ensure they are disseminated as broadly as possible. 

The process has involved our team organising field trips and workshops with 


_Rewilding site in the Italian Apennine mountains where Rewilding Apennines is building a vulture feeding station._ 

local organisations in a number of countries to understand the legal issues faced by rewilding. The feedback received during the workshops has been very positive and the participants expect the notes to be very useful for their work. 

Through this work we have also identified a number of significant legal barriers to rewilding which we believe we can now work towards resolving. We are working to secure funding and agree the partnerships necessary to build a future project to address these issues using test cases. **Law – Economics – Culture – Science** 




_The Knepp rewilding project uses hardy cattle and horse breeds, as ecological analogues for wild horse, bison and aurochs._ 

## **'Kept Wild' Large Herbivores** 

Wild living large herbivores are critical to many natural processes and yet in the UK rewilding practitioners face a regulatory situation which essentially prevents these animals living in a wild state. At the start of this reporting year, we commissioned a detailed legal report to understand the legal and regulatory frameworks applicable to large herbivores in England and Wales. Based on this research, we submitted a detailed response to DEFRA’s Nature Recovery consultation, initiating a conversation with DEFRA about facilitating 'kept wild' large herbivores. 

We were also a founding member of the Large Herbivore Working Group which is a group of individuals and 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. This group held its inaugural meeting in October 2022 at which our Managing Lawyer presented the key legal barriers to wild-living large herbivores in 

England & Wales to the 25 attendees. We now chair the Legal and Policy Working Group of the broader group and through this work we have identified four priority issues to be included in a plan for advocacy and legal changes. 

**Law – Science – Economics** 



## **Legal Mechanisms to Protect Nature** 

We continue to work towards creating robust legal protections for wild land across Europe and this has been complemented by the knowledge generation in our 'Rewilding Legal Briefings' activities described earlier in this report. 

Progress has been strong this year – we received notification that the Scottish government intends to list us as a 'responsible body' capable of holding conservation easements in Scotland. This means we will be able to ensure permanent legal protection for land by engaging with interested Scottish landowners and putting in place the necessary legal formalities. We would then monitor whether those sites continued to be set aside for nature into the future, with the ability to enforce the legal protection should any future owner start to engage in activities that degrade nature on the site. 

**Law – Science – Economics – Culture** 


_Conservation covenants are already widely used in areas in the United States such as the white mountains, pictured here._ 



## **Litigation for Nature** 

Our litigation for nature programme aims to bring legal challenges against governments, corporations and other parties who harm wild nature and functioning ecosystems. Over the past year we worked on two important cases: 

**Protecting Rivers** : We have been working with Save our Rivers in Cumbria who are seeking to prevent infrastructure works on the River Kent which is a Site of Special Scientific Interest and a Special Area of Conservation. We are engaging to explore possible breaches of legal obligations to protect the river and to prepare a robust response to a forthcoming planning application. We have instructed pro bono solicitors and barristers to assist on this and are now waiting for the relevant planning application to be issued. 

**Developments in the Cairngorm National Park** : Working with local conservation groups, we have challenged the illegal development of parking areas which directly impacted on protected areas of Caledonian pine forests in the National Park. The development was undertaken without any planning permission or environmental impact assessments and has already caused damage to veteran Caledonian pine trees. As a result of our intervention and concerns raised by others, the authorities accepted that they had undertaken the work without the correct permissions. The damaging work was halted, and the authorities have agreed to reinstate the damage caused (to the extent possible). 

At the request of local conservation groups, we have also intervened in a planning application for development of 'glamping' pods on the edge of a Site of Special Scientific Interest protected for the endangered Capercaillie, whose populations continue to decline across Scotland. After our intervention the application was rejected, and the development did not go ahead. 

We continue to work with local conservation groups and the Environmental Rights Centre of Scotland to build a strategy to tackle what we see as systemic issues around failure to enforce environmental protections in the National Park. As an initial step we have written to the Minister for Green Skills, Circular Economy and Biodiversity outlining our concerns about these systemic behaviours. 

**Law – Science – Economics – Culture** 

_Capercaillie (Tetrao urogallus) adult male displaying in pine woodland, Cairngorms National Park, Scotland, UK (photo credit: Mark Hamblin/2020VISION)_ 



## **Forest Litigation Collaborative** 

This programme focusses on using legal challenges and law enforcement as a tool to prevent and reverse the destruction of forests - a vital natural asset on our planet - by taking on governments, corporates and others. An update on our current cases is set out below: 

**UK OECD** : The greenwashing complaint we filed against Drax Group plc in October 2021 is ongoing following the UK National Contact Point’s initial assessment in July 2022, which found that the majority of our complaints warranted further investigation. The publication of the initial assessment secured significant press coverage including in Bloomberg, Politico, the Telegraph, the Mail, the Daily Mail, Utility Week, ENDs and Energy Live News, helping to educate the general public and policy makers on the negative impacts of forest biomass energy. 

**EU Taxonomy** : The European Commission refused our request to undertake an internal review of the labelling of woody biomass energy and business as usual forest management as “sustainable” economic activities under the EU’s Sustainable Finance Taxonomy Regulation. This was 

_Clear cut of forest in Nova Scotia, Canada (photo credit: Conservation North)._ 




to be expected and, as planned, we therefore filed a case against the Commission at the European Court of Justice. The claimants in our case were accepted as having standing to bring the case which is a huge step forward and an important precedent for environmental justice in the EU, having relied on a revised version of the Aarhus Regulation to bring this case. The case filing received important EU press coverage including in Politico, Euroactive, Law.com and various national outlets in Portugal and the Netherlands. 

**Natura 2000, Estonia** : We have continued to support an Estonian NGO in seeking an injunction to stop logging permits being issued in state-owned Natura 2000 forests across Estonia without the requisite environmental impact assessments first being undertaken. 

**Marjamaa Forest, Estonia** : As reported in our last annual report, this case sought to prohibit 


_Forests are at risk of clear felling due to the expansion of biomass energy globally._ 

the felling of a community forest in Estonia. Although the Supreme Court dismissed our appeal, the case established several important precedents including that no felling should occur during the bird breeding season, as well as important procedural rulings relevant to wider environmental justice. The court also accepted our novel expert evidence into the proceedings which explained the important ecosystem services offered by the forest. 

**Estonian Forest Development 2030** : Working with local NGOs, scientists and lawyers we published a detailed legal and scientific report analysing why the approach to forest management proposed in the Estonian Forest Development Plan is unlawful. The report has been used by local NGOs and forest advocates as the basis for their lobbying of the government. We are keeping a watching brief and are considering the possibility of legal proceedings if the plan published by the government is substantially unchanged. 

**Law – Science – Economics – Culture** 



## **WildSide, our World Wild Web** 

Over the reporting period, the WildSide website received a total of 27,025 visits. This is up 85% 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 531 user reports (growth of 6% since 2021) and created 331 website pages (up 12% since 2021). 

This user growth is a highly positive story. This is particularly the case because the team has now been reduced to one volunteer, due to resource limitations, meaning that the user numbers and impact of the site have continued to increase notwithstanding the decrease in the level of time and effort being put into maintaining the site. This strongly indicates the efficacy of the site for generating interest in nature and facilitating people’s exploration of nature, even with a potential reduction of the quality/currency of content being presented. Over the coming year we will consider potential options for the site in the future and hope to be able to continue this excellent project with renewed vigour in 2024. 

**Technology – Science – Economics – Culture** 


_Ranger and eco-tourists looking out over Chiquibul forest, near Las Cuevas Research Station in Belize._ 



## **Wetland and Forest Restoration in Rwanda** 

In April 2023, we completed a feasibility study for a pilot payment for ecosystem services project in Rwanda, with particular focus on global markets for carbon and biodiversity credits. The study involved working in close partnership with Rwanda Wildlife Conservation Association to assess the costs and benefits of restoring four land parcels that differed in terms of ecosystem, region and land-ownership type. The study was strongly underpinned by a natural capital approach, aligning with the Rwandan government's strategy to integrate environmental and economic decision making. Taking this natural capital _Conservationist from our partners, Rwanda Wildlife Conservation Association, surveying a site in Rwanda._ approach enhanced our collaboration with Rwandan authorities, contributed to capacity building within RWCA, and enabled factoring in of intangible but important benefits in our costbenefit analyses. 

All the sites we assessed demonstrated positive benefit-cost ratios, with the expected economic benefits to communities (net present value) ranging between £31,000 and £94,000 over the expected 30-year project period. The ultimate goal is for a pilot to serve as a proof of concept and provide a scalable payment for ecosystem services model that places the well-being of vulnerable communities at the forefront, while safeguarding fragile and threatened ecosystems. 

**Law – Science – Economics – Culture** 



## **The Natural Capital Laboratory** 

The Natural Capital Laboratory is a partnership between the Lifescape Project, landowners Emilia and Roger Leese, AECOM and a number of universities. The project is rewilding a 100-acre site in the Scottish Highlands, while acting as a testbed for new approaches and technology focussed on more accurate valuation of nature and the communication of that value to the general public and stakeholders. 

During the reporting period we completed multiple research projects, covering the following topics: the use of methods for collecting environmental DNA from the air in order to measure biodiversity; fungal species present on site; species that are missing on the site and could be restored; the state of peatlands on the site, including planning for restoration; biodiversity and approaches to biodiversity monitoring on site; using satellite imagery and data to explore more accurate assessment approaches to quantifying carbon sequestration; the baseline physical and chemical condition of soils; and ecosystem services and natural capital changes on site since the previous year. 

We have also commenced a further set of projects which will complete in the coming year, including: a review of biodiversity metrics for use in natural capital assessments; further monitoring using camera traps and AudioMoths; planning for peat restoration and actions to pursue that restoration; and consideration of social and cultural natural capital metrics. We look forward to publishing reports on these interesting topics in the coming year. 

**Economics – Technology – Science – Culture** 


_We have detected many species at the NCL, using a number of monitoring techniques._ 



## Our Supporters 

We are lucky to receive both financial support and volunteer time contributions from a variety of organisations and individuals. Below we list all supporters who have provided us with £100 or more of support over the financial year. 

|**Funders**|**Individual Time Donors**|**Institutional Time Donors**|
|---|---|---|
|AECOM|Annie Hope|Burness Paull LLP|
|Carmen Family Foundation|Ava Mayer|Clifford Chance LLP|
|Clifford Chance Foundation|Carole Munro|DRD Partnership|
|James Raynor|Edwina Dunn|K&L Gates LLP|
|Lily Marcel|Hannah James|Mishcon de Reya LLP|
|Natural England|Jessica Boyd KC|Ramboll|
|Oak Foundation|Nick Sidwell|Shearman and Sterling LLP|
|Panthera|Odette Chalaby|Sidley Austin LLP|
|Partnership For Policy Integrity|Pat Eagle||
|Rewilding Britain|Preslava Todorova||
|Roger Leese|||
|Royal Society of Wildlife Trusts|||
|Sidley Austin LLP|||
|Trees for Life|||
|Vp plc|||





## Financial Report 

## **Financial Review** 

Total income for the year was £831k, an increase of £255k over 2021-22. The income includes donations of voluntary time valued at £446k (£315k in 2021-22). The increase in operations reflects the continuing diversity of projects described in the Trustees’ report and moves TLP towards the £1m threshold requiring external audit. 

Unrestricted income for the year was £136k. Of this, £90k (£64k) came from regular and one-off donations from individuals and £26k (£30k) was received in voluntary time from partner organisations and individuals. A grant for £1.5k funded staff training. Fees of £13k (£45k) were achieved and £5.9k (£4.8k) national insurance refund was received. 

Restricted income for the year was £695k (compared to £429k achieved in 2021-22). Of this, £275k (£144k) was donated by Trusts and Foundations. £420k (£285k) came from voluntary time donations, an increase of 48%. 

Expenditure related to unrestricted funds was £99k (£101k). Unrestricted expenditure relates to the management time of key staff and operational expenses such as computer equipment, insurance, bought in services, travel and subsistence. 

Expenditure on restricted funds £692k (£427k) 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 £40k (£48k) surplus was achieved in the year, increasing total reserves from £65k to £105k, of this £7k relates to restricted funds required to complete projects in 2023-24. The remaining £98k is unrestricted. 

The Trustees are mindful of the issues created for its dedicated staff team by the increased cost of living (COL) over the last two years. In April 2022 a COL increase of 8% was implemented and this was followed 12 months later by a 10% increase. The value of salaries has therefore kept broadly stable over the period. However, longer serving staff members have increased their knowledge, expertise and responsibilities and the senior team is now working with Trustees to develop a salary structure that recognises this and facilitates progression. Trustees have decided to use £19k of the £98k unrestricted surplus to establish an Employee Retention Fund that it intends to add to in 2023-24. 



During the year the Board received financial updates and budget monitoring at regular meetings. The Board reviewed its Spending Policy and its Delegated Authority Matrix in June 22 and January 23. The appointment of a full time Finance and Operations Officer (FOO) was made during the year in recognition of the need to move from voluntary support to a paid officer as the Charity continues to grow, future costs will be met by a grant from the Oak Foundation. The adoption of the SOLDO expense system has streamlined the payment of expenses. In May 23 the FOO reported on the Charity Commission Financial Controls Checklist and Trustees approved new controls for bank transactions. At the same meeting Trustees debated risk associated with fund raising and a policy is to be developed. 

## **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 year ended with reserves of £105k. After allowing for the £19k Employee Retention Fund, the reserves of £86k, which represent 12% of the 2023-24 approved budget, will fund 7 weeks planned expenditure. Whilst this is some way off the target 12 weeks the majority of funding is received in advance and therefore salaries and operating expenses are covered for 12 months in many cases. 

## **Fundraising approach and performance** 

There was a strong focus in 2022-23 on securing multi-year funding to take the pressure off the annual finance cycle. We are delighted to report that we have secured a £450k core costs grant payable over four years from the Oak Foundation that will ensure we can meet the costs of key personnel and build on strategies to support and retain staff. Building on our work with Panthera we have developed relationships with funders interested in progressing the Lynx Missing Species Project and have secured funding of £613k to take that project forward over the next three years. Having successfully launched the rewilding hub using funding from the Clifford Chance Foundation (CCF), the Foundation has awarded a further three-year grant of £250k to fund our Rewilding Law work. These awards, alongside grants and donations received during the year, enable our work to develop and flourish. Funding for our continuing FLC programme has also been increased by the Partnership for Policy Integrity (PFPI). 

We are very grateful for the unrestricted donations provided by individuals, and the associated gift aid. There is a small amount of payroll giving and this is an area we are planning to develop going forward, initially focussing on our contacts in companies already providing in-kind support. 

**We are very fortunate that in-kind support from companies and individuals is increasing every year. The £446k provided in this financial year is very significant and particularly underpins our Rewilding Law 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.** 



The Willows, Ipswich Road Long Stratton, NR15 2TG Tel. 01508 333040 office@abcabacus.co.uk www.abcabacus.co.uk 


## **Independent examiner’s report to the trustees of the “The Lifescape Project Limited”** 

I report on the accounts of the above charity number 1191303 for the year ended 30 April 2023 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the Act). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act 1993 and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **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 kept in accordance 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 form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Peter Bussey FFA FIPA **7[th] December 2023** 

abc abacus ~ the name you can count on ! 



**The Lifescape Project Limited Unaudited Financial Statements For the Year Ended 30 April 2023** 

## **Statement of Financial Activities for the year 1 May 2022 to 30 April 2023** 

|**Categories by Activity**<br>**Incoming Resources (Note 1)**<br>**Income from:**<br>Donations<br>Charitable Activities<br>Separate material items of income<br>Other<br>**_TOTAL_**<br>**Resources Expended (Note 2)**<br>**Expenditure on:**<br>Raising Funds<br>Charitable Activities<br>Sale of Services<br>**_TOTAL_**<br>**Net income (expenditure)**<br>**Extraordinary Items**<br>**Transfers between funds (Note 3)**<br>**_Net Movement in Funds_**<br>**_Reconciliation of Funds:_**<br>Total funds brought forward<br>**_Total Funds carried forward_**||||**2023**|**2023**|**2023**|||**2022**|**2022**|**2022**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**Funds**|||**Restricted**<br>**Funds**|||**Total**<br>**Funds**||**Prior Year**<br>**Funds**|||
|||**£**|||**£**|||**£**||**£**||
|||||||||||||
|||115,931|||469,903|||585,834||384,308||
|||1,500|||224,800|||226,300||141,769||
|||0|||0|||0||0||
|||18,832|||0|||18,832||49,753||
|||**136,263**|||**694,703**|||**830,966**||**575,830**||
|||||||||||||
|||||||||||||
||||26,960||0|||26,960||6,978||
||||59,831||692,235|||752,066||477,376||
||||12,059||0|||12,059||43,434||
||||**98,850**||**692,235**|||**791,085**||**527,788**||
|||||||||||||
||||37,413|||2,468||39,881|||48,042|
||||0|||0||0|||0|
||||(111)|||111||0|||0|
||||**37,302**|||**2,579**||**39,881**|||**48,042**|
|||||||||||||
|||||||||||||
||||60,347|||4,806||65,153|||17,111|
||||**97,649**|||**7,385**||**105,034**|||**65,153**|



1 



Company Number: 11334803 

## **The Lifescape Project Limited - Unaudited Financial Statements For the Year Ended 30 April 2023** 

|**Balance Sheet at 30 April 2023**<br>**Fixed Assets**<br>**Tangible Assets (Note 4)**<br>**_Total fixed assets_**<br>**Current Assets**<br>**Debtors Accrued Income and Prepayments**<br>**(Note 5)**<br>**Cash at bank and in hand (Note 6)**<br>**_Total current assets_**<br>**Creditors falling due within one year (Note 7)**<br>**_Net current assets (liabilities)_**<br>**_Total assets less current liabilities_**<br>**Creditors: amounts falling due after one year**<br>**Provisions for liabilities - Income in advance (Note 7)**<br>**_Total net assets or liabilities_**<br>**Funds of the Charity (Note 8)**<br>Restricted Income Funds<br>Unrestricted Funds<br>**_Total Funds_**||||**2023**|**2023**|**2023**||||**2022**|**2022**|**2022**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**Funds**|||**Restricted**<br>**Funds**|||**Total**<br>**Funds**|||**Prior Year**<br>**Funds**|||
|||**£**|||**£**|||**£**||||**£**|
||||3,700|||1,301|||5,001|||2,427|
||||**3,700**|||**1,301**|||**5,001**|||**2,427**|
||||||||||||||
||||1,535||43,500|||45,035||||5,875|
|||98,534|||218,105|||316,639|||181,155||
|||**100,069**|||**261,605**|||**361,674**|||**187,030**||
|||4,017|||24,419|||28,436|||22,166||
|||**96,052**|||**237,186**|||**333,238**|||**164,864**||
|||**99,752**|||**238,487**|||**338,239**|||**167,291**||
|||0|||0|||0|||0||
|||2,103|||231,102|||233,205|||102,138||
|||**97,649**|||**7,385**|||**105,034**|||**65,153**||
||||||||||||||
|||0|||7,385|||7,385|||4,806||
|||97,649||||||97,649|||60,347||
|||**97,649**|||**7,385**|||**105,034**|||**65,153**||



## **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 2023 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 September 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 £446,173 and is included in the SOFA. 

|**Analysis of Income**<br>**Donations**<br>Support for Charity Operating Costs<br>Support for Specific Projects<br>Support in kind – volunteers time<br>**Grants for Charitable Activities**<br>Forest Litigation Collaborative (Biomass)<br>Rewilding Legal Briefings<br>Rwanda Ecosystem Restoration (Kigali)<br>Lynx (CP) Missing Species<br>UK Rewilding Legal Briefings (Rewilding Britain)<br>Beaver Litigation (Trees for Life)<br>Lynx Special Project<br>White Tailed Eagles<br>**Other Income**<br>Sales<br>Bank charges and National Insurance refunds<br>Core Costs Grant<br>**TOTAL INCOME**||||**2023**|**2023**||||**2022**|**2022**|**2022**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**Funds**|||**Restricted**<br>**Funds**||**Total**<br>**Funds**|||**Prior Year**<br>**Funds**|||
|||**£**|||**£**||**£**|||**£**||
|||90,171|||0||90,171|||53,363||
|||0|||49,490||49,490|||16,412||
|||25,760|||420,413||446,173|||314,533||
|||**115,931**|||**469,903**||**585,834**|||**384,308**||
|||||||||||||
||||0||77,500||77,500|||62,237||
||||0||45,892||45,892|||12,005||
||||0||69,938||69,938|||9,287||
||||0||14,255||14,255|||42,840||
||||0||8,100||8,100|||5,400||
||||0||0||0|||7,000||
||||0||0||0|||3,000||
||||**0**||9,115||9,115|||0||
||||**0**||**224,800**||**224,800**|||**141,769**||
|||||||||||||
||||12,886||0|||12,886|||44,997|
||||5,946||0|||5,946|||4,756|
||||1,500||0|||1,500|||0|
||||**20,332**||**0**|||**20,332**|||**49,753**|
|||**136,263**|||**694,703**||**830,966**|||**575,830**||



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

3 



Company Number: 11334803 

2. 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. 

|**2023**<br>**Analysis of Expenditure**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**£**<br>**£**<br>**Expenditure on Raising Funds**<br>Salaries and employer overheads<br>**26,960**<br>**0**<br>**Expenditure on charitable activities**<br>Corporate Governance<br>8,340<br>0<br>Professional Fees (including in-kind time)<br>39,824<br>467,289<br>Salaries and employer overheads<br>22,083<br>172,852<br>IT Equipment and expenses<br>(286)<br>4,075<br>Equipment Non-IT<br>36<br>0<br>Operating Expenses<br>12,478<br>1,247<br>Travel, Accommodation and Subsistence<br>3,515<br>19,130<br>Insurance<br>1,407<br>204<br>Depreciation<br>2,771<br>0<br>Contribution to Management and Operations<br>(30,337)<br>27,438<br>**Total Expenditure on charitable activities**<br>**59,831**<br>**692,235**<br>**Separate material items of expense**<br>Cost of delivering sales contracts<br>**12,059**<br>**0**<br>**TOTAL EXPENDITURE**<br>**98,850**<br>**692,235**<br>**2023**<br>**Analysis of expenditure on charitable**<br>**activities**<br>**Activities**<br>**undertaken**<br>**directly**<br>**Grant**<br>**Funding of**<br>**Activities**<br>**Support**<br>**Costs**<br>**Restricted Funds**<br>Forest Litigation Collaborative (Biomass)<br>143,335<br>0<br>12,916<br>Rewilding Legal Briefings<br>262,890<br>0<br>5,258<br>Kept Wild<br>73,739<br>0<br>1,753<br>Rwanda Ecosystem Restoration (Kigali)<br>69,991<br>0<br>3,293<br>Lynx Missing Species – Feasibility & CP<br>90,901<br>0<br>2,868<br>UK Rewilding Legal Briefings (Rewilding<br>Britain)<br>6,402<br>0<br>1,350<br>Beaver Litigation (Trees for Life)<br>0<br>0<br>0<br>Save our Rivers<br>8,424<br>0<br>White Tailed Eagles<br>9,115<br>0<br>**Total Restricted**<br>**664,797**<br>**0**<br>**27,438**<br>**Unrestricted Funds**<br>Non-Income generating charitable activity<br>14,585<br>0<br>0<br>Lynx Special Project – Designated Fund<br>9,578<br>0<br>0<br>White Tailed Eagles Feasibility<br>0<br>0<br>0<br>Corporate Governance<br>8,340<br>0<br>0<br>Management and Operations<br>57,665<br>0<br>(30,337)<br>**Total Unrestricted**<br>**90,168**<br>**0**<br>**(30,337)**<br>**TOTAL EXPENDITURE**<br>**754,965**<br>**0**<br>**(2,899)**|**2023**<br>**Analysis of Expenditure**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**£**<br>**£**<br>**Expenditure on Raising Funds**<br>Salaries and employer overheads<br>**26,960**<br>**0**<br>**Expenditure on charitable activities**<br>Corporate Governance<br>8,340<br>0<br>Professional Fees (including in-kind time)<br>39,824<br>467,289<br>Salaries and employer overheads<br>22,083<br>172,852<br>IT Equipment and expenses<br>(286)<br>4,075<br>Equipment Non-IT<br>36<br>0<br>Operating Expenses<br>12,478<br>1,247<br>Travel, Accommodation and Subsistence<br>3,515<br>19,130<br>Insurance<br>1,407<br>204<br>Depreciation<br>2,771<br>0<br>Contribution to Management and Operations<br>(30,337)<br>27,438<br>**Total Expenditure on charitable activities**<br>**59,831**<br>**692,235**<br>**Separate material items of expense**<br>Cost of delivering sales contracts<br>**12,059**<br>**0**<br>**TOTAL EXPENDITURE**<br>**98,850**<br>**692,235**<br>**2023**<br>**Analysis of expenditure on charitable**<br>**activities**<br>**Activities**<br>**undertaken**<br>**directly**<br>**Grant**<br>**Funding of**<br>**Activities**<br>**Support**<br>**Costs**<br>**Restricted Funds**<br>Forest Litigation Collaborative (Biomass)<br>143,335<br>0<br>12,916<br>Rewilding Legal Briefings<br>262,890<br>0<br>5,258<br>Kept Wild<br>73,739<br>0<br>1,753<br>Rwanda Ecosystem Restoration (Kigali)<br>69,991<br>0<br>3,293<br>Lynx Missing Species – Feasibility & CP<br>90,901<br>0<br>2,868<br>UK Rewilding Legal Briefings (Rewilding<br>Britain)<br>6,402<br>0<br>1,350<br>Beaver Litigation (Trees for Life)<br>0<br>0<br>0<br>Save our Rivers<br>8,424<br>0<br>White Tailed Eagles<br>9,115<br>0<br>**Total Restricted**<br>**664,797**<br>**0**<br>**27,438**<br>**Unrestricted Funds**<br>Non-Income generating charitable activity<br>14,585<br>0<br>0<br>Lynx Special Project – Designated Fund<br>9,578<br>0<br>0<br>White Tailed Eagles Feasibility<br>0<br>0<br>0<br>Corporate Governance<br>8,340<br>0<br>0<br>Management and Operations<br>57,665<br>0<br>(30,337)<br>**Total Unrestricted**<br>**90,168**<br>**0**<br>**(30,337)**<br>**TOTAL EXPENDITURE**<br>**754,965**<br>**0**<br>**(2,899)**|||**2023**|**2023**||||**2022**|
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**Funds**||**Restricted**<br>**Funds**|||**Total**<br>**Funds**||**Prior Year**<br>**Funds**|
|||**£**||**£**|||**£**||**£**|
|||**26,960**||**0**|||**26,960**||**6,978**|
|||||||||||
|||8,340||0|||8,340||7,091|
|||39,824||467,289|||507,113||312,386|
|||22,083||172,852|||194,935||132,108|
|||(286)||4,075|||3,789||2,167|
|||36||0|||36||(1,795)|
|||12,478||1,247|||13,725||4,066|
|||3,515||19,130|||22,645||7,431|
|||1,407||204|||1,611||1,234|
|||2,771||0|||2,771||1,378|
|||(30,337)||27,438|||(2,899)||11,310|
||||**59,831**|**692,235**|||**752,066**||**477,376**|
||||**12,059**|**0**|||**12,059**||**43,434**|
||||**98,850**|**692,235**|||**791,085**||**527,788**|
|||||||||||
|||||**2023**|||||**2022**|
||**Activities**<br>**undertaken**<br>**directly**||**Grant**<br>**Funding of**<br>**Activities**||**Support**<br>**Costs**||**Total**||**Total**|
|||||||||||
||143,335||0||12,916||156,251||132,626|
||262,890||0||5,258||268,148||173,188|
||73,739||0||1,753||75,492||25,343|
||69,991||0||3,293||73,284||14,423|
||90,901||0||2,868||93,769||51,799|
||6,402||0||1,350||7,752||5,869|
||0||0||0||0||23,458|
||8,424||||0||8,424||0|
||9,115||||0||9,115||0|
||**664,797**||**0**||**27,438**||**692,235**||**426,706**|
|||||||||||
||14,585||0||0||14,585||20,018|
||9,578||0||0||9,578||9,307|
||0||0||0||0||3,053|
||8,340||0||0||8,340||7,091|
||57,665||0||(30,337)||27,328||11,201|
||**90,168**||**0**||**(30,337)**||**59,831**||**50,670**|
||**754,965**||**0**||**(2,899)**||**752,066**||**477,376**|



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

4 



Company Number: 11334803 

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

3. Transfers: Small balances on two Restricted Funds valued at £111 net have been transferred from restricted to unrestricted funds during the year. The Clifford Chance Foundation agreed a revised budget allocation for two projects resulting in £18,413 of salaries costs being reallocated to the projects and this has been treated as direct expenditure and not as a transfer. 

4. 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**<br>At the beginning of the year<br>Additions<br>Revaluations<br>Disposals<br>Transfers<br>At end of the year<br>**Depreciation and Impairments**<br>Basis<br>Rate<br>At the beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers<br>At end of the year<br>**Net book value**<br>Net book value at the beginning of the year<br>Net book value at the end of the year|**Fixtures, fittings**<br>**& equipment**|**Field**<br>**Equipment**|**Total**|
|---|---|---|---|
||**£**||**£**|
||3,013|1,870|4,883|
||5,345|0|5,345|
||0|0|0|
||0|0|0|
||0|0|0|
||8,358|1,870|10,228|
|||||
||**£**|**£**|**£**|
||Straight line<br>33.333%|Straight<br>line<br>25%||
||2,082|374|2,456|
||0|0|0|
||2,397|374|2,771|
||0|0|0|
||0|0|0|
||4,480|748|5,228|
|||||
|||||
||931|1,496|2,427|
||3,879|1,122|5,001|



5. Debtors, accrued income and prepayments: 

|**Analysis of Debtors**<br>Accrued Income<br>Prepayments<br>Debtors<br>**Total**|**2023**|**2022**|
|---|---|---|
||**£**|**£**|
||31,535|4,227|
||0|1,648|
||13,500|0|
||**45,035**|**5,875**|



6. Cash at bank and in hand:  All funds comprise cash at bank. There is no cash in hand. 

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

5 



Company Number: 11334803 

7. Creditors falling due within one year: the charity has accruals in respect of services which are measured at settlement amounts less any trade discounts. 

|**Analysis of Creditors**<br>**Creditors & Accruals**<br>Trade<br>Taxation & Social Security<br>Employees (pay and expenses)<br>**Total**<br>**Analysis of Creditors (due within one year)**<br>**Income Received in Advance from:**<br>Forest Litigation Collaborative (Biomass)<br>Rewilding Legal Briefings<br>Lynx (CP) Missing Species<br>White Tailed Eagles (NE)<br>Biodiversity Monitoring 2<br>**TOTAL**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due after**<br>**more than oneyear**|**Amounts falling due after**<br>**more than oneyear**|**Amounts falling due after**<br>**more than oneyear**|**Amounts falling due after**<br>**more than oneyear**|
|---|---|---|---|---|---|---|---|---|
||**2023**<br>**£**||**2022**<br>**£**||**2023**<br>**£**||**2022**<br>**£**||
||||||||||
||15,353||18,930||0||0||
||6,446||3,236||0||0||
||6,637||0||0||0||
||**28,436**||**22,166**||**0**||**0**||
||||||||||
||||**2023**||||**2022**||
||**Unrestricted**<br>**Funds**||**Restricted**<br>**Funds**||**Total**<br>**Funds**||**Prior Year**<br>**Funds**||
||**£**|||**£**||**£**||**£**|
|||0||75,000||75,000||52,500|
|||0||3,746||3,746||49,638|
|||0||137,471||137,471||0|
|||0||14,885||14,885||0|
|||2,103||0||2,103||0|
|||**2,103**||**231,102**||**233,205**||**102,138**|



## 8. Material Funds held and movement during current reporting period: 

|**Fund Name**|**Fund**<br>**Type**|**Purpose**|**Fund**<br>**Bal**<br>**b/fwd**|**Income**|**Expend-**<br>**iture**|**Transfers**|**Gains**<br>**&**<br>**Losses**|**Fund**<br>**Bal**<br>**c/fwd**|
|---|---|---|---|---|---|---|---|---|
|Forest Litigation<br>Collaborative<br>(Biomass)|R|Legal action for the<br>protection and<br>restoration of forests|0|152,071|156,251|0|0|(4,180)|
|Rewilding Legal<br>Briefings|R|Providing legal guidance<br>to others involved in<br>ecological restoration|1,128|270,157|265,039|(3,109)|0|3,137|
|Kept Wild|R|Exploring legal barriers<br>to ecological restoration|2,167|75,452|75,492|0|0|2,127|
|Rwanda Ecosystem<br>Restoration (Kigali)|R|Providing environmental<br>economics support to<br>ecosystem restoration in<br>Rwanda|232|73,283|57,980|(15,535)|0|0|
|Lynx Feasibility|R|Scientific Feasibility<br>Study|1,896|65,439|67,335|0|0|0|
|Lynx (CP) Missing<br>Species|R|Scientific Feasibility<br>Study||32,662|26,434|0|0|6,228|
|UK Rewilding Legal<br>Briefings (Rewilding<br>Britain)|R|Providing legal guidance<br>to others involved in<br>ecological restoration|(469)|8,100|7,752|121|0|0|
|Save our Rivers|R|Legal workpre-funding||8,424|8,424|0|0|0|
|White Tailed Eagles<br>(NE)|R|Scientific Feasibility<br>Study||9,115|9,115|0|0|0|
|Income Earning<br>Contracts|UR|Rewilding advice and<br>guidance|1,924|12,885|12,059|(2,750)|0|0|
|Non-income<br>generating<br>charitable activity<br>(formerly<br>Rewilding)|UR|Activities to support<br>charitable work<br>associated with re-<br>wilding|0|1,373|14,585|0|0|(13,212)|



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

6 



Company Number: 11334803 

|**Fund Name**|**Fund**<br>**Type**|**Purpose**|**Fund**<br>**Bal**<br>**b/fwd**|**Income**|**Expend-**<br>**iture**|**Transfers**|**Gains**<br>**&**<br>**Losses**|**Fund**<br>**Bal**<br>**c/fwd**|
|---|---|---|---|---|---|---|---|---|
|Lynx Special Project|UR|Ecological modelling of<br>hypothetical lynx<br>populations|4,693|0|9,578|4,885|0|0|
|Management and<br>Administration of<br>the Charity|UR|Establishing, supporting,<br>and developing projects|0|122,005|81,040|16,388|0|57,353|
|**Total Funds**|||**11,571**|**830,966**|**791,085**|**0**|**0**|**51,452**|



## **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 – Pat Eagle (newly appointed, 15 December 2022) 

## **Details:** 

- The Lifescape Project Limited is a charitable limited liability company incorporated and registered in England and Wales under company number 11334803 and whose registered office is at 10 Upper Bank Street, London, E14 5JJ. 

- The Lifescape Project's registered name is The Lifescape Project Limited. The charity also uses the name The Lifescape Project. 

- The Lifescape Project's governing document is in the form of articles of association which were filed with Companies House on 28 April 2018 and are available for download there. 

- The Lifescape Project is registered with the Charity Commission for England and Wales under charity number 1191303. 

- While The Lifescape Project does not have a formal recruitment process for trustees at this stage, it recruits persons with the appropriate expertise to carry out the role from a range of backgrounds. Article 20 of The Lifescape Project's articles of association provides that a person may be appointed as a director/trustee by ordinary resolution and the directors may appoint a person who is willing to act as a director/trustee. 

- None of the trustees hold title to property belonging to the charity as at the date of approval of this report. 

- None of the trustees served as a trustee for the charity in holding the title to property belonging to the charity in the reporting period.