## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE PERIOD ENDED 31 DECEMBER 2024**
LMDB A C C O U N TA N T S
## **FOR DRUSILLAS CONSERVATION IN ACTION**
**Laws Murray Diomedou Booth**
**REGISTERED CHARITY NUMBER: 1207524**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **FOR**
## **DRUSILLAS CONSERVATION IN ACTION**
LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE
**DRUSILLAS CONSERVATION IN ACTION**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Notes to the Financial Statements**|9 to 12|
## **DRUSILLAS CONSERVATION IN ACTION**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
The trustees present their report with the financial statements of the charity for the period 19 March 2024 to 31 December 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Drusillas Conservation in Action is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission for England and Wales (Charity Number: 1207524). The charity exists to:
"Promote, for the benefit of the public, the conservation of wildlife across the world through the provision of grants to conservation charities and other organisations as the trustees see fit from time to time."
## **Public benefit**
The trustees confirm that they have complied with their duty under section 17(5) of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. All charitable activity undertaken during 2024 was intended to serve the public benefit by supporting wildlife conservation, education, and global sustainability.
Page 1
**DRUSILLAS CONSERVATION IN ACTION**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During 2024, Drusillas Conservation in Action was founded and made strong progress towards its charitable objectives. Through a combination of new partnerships, targeted funding, and education-led engagement, the charity supported impactful conservation efforts both internationally and in support of in-situ work at Drusillas Park.
Conservation Partnerships and Funding
## **The Civet Project Foundation**
In 2024, the charity formalised a new partnership with The Civet Project Foundation through a Memorandum of Understanding (MoU), focused on the conservation of wild civets and binturongs. As part of this relationship:
- Drusillas Conservation in Action became a founding signatory of the Species Pledge for binturongs. - Educational resources were developed in-park to raise awareness of civet welfare and ethical wildlife tourism.
## **Selamatkan Yaki**
A new MoU was signed with Selamatkan Yaki, an Indonesian conservation programme dedicated to the protection of the critically endangered Sulawesi crested macaque. In 2024.
- The charity committed £5,000 to fund a full-time 'monkey guard' in Sulawesi for 24 months to protect wild populations. £2,500 of this was donated during 2024
- At Drusillas Park, a critically endangered black-crested macaque was successfully born under the European breeding programme, further supporting the species' long-term conservation.
## **Nature's SAFE**
The charity formed a partnership with Nature's SAFE to cryopreserve genetic material from Penh, a male Cambodian binturong who passed away in early 2024. This work contributes to biodiversity research and genetic conservation.
## **Colobus Conservation**
In 2024, the charity partnered with Colobus Conservation to mark the opening of a £500,000 state-of-the-art jungle-themed habitat for colobus monkeys at Drusillas Park. The partnership supports:
- Enhanced species-specific care and naturalistic housing.
- Visitor education on ecotourism and its role in sustainable conservation.
- Future collaboration on field-based conservation initiatives in Kenya.
## **Grevy's Zebra Conservation Bursary (Marwell Wildlife)**
In 2024, Drusillas Conservation in Action renewed and formalised its long-standing relationship with Marwell Wildlife through a new Memorandum of Understanding to support Grevy's zebra conservation in Kenya. A two-year commitment was made to provide up to £9,000 in bursary funding to support the Master's-level education of a local Kenyan conservationist, Sakimba Lenasalon. £4,000 of this was donated during 2024. This initiative builds on a successful legacy of bursary support that helped develop current conservation leaders in Kenya. The renewed partnership is designed to strengthen in-country conservation capacity and contribute to long-term Grevy's zebra protection.
## **Native Conservation: Wildflower Meadow and Bee Bank**
Page 2
## **DRUSILLAS CONSERVATION IN ACTION**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
As part of its native species conservation work, the charity supported the creation of a new wildflower meadow at Drusillas Park in 2024. Led by the Conservation Committee, this project:
- Transformed an unused grassed area into a dedicated meadow designed to attract bees, butterflies, amphibians, and other native wildlife.
- Involved the removal of invasive grass, the installation of over two tonnes of topsoil, and the sowing of 21 native wildflower and 7 grass species using the broadcast method.
- Included the creation of a "bee bank" from displaced soil to encourage solitary bee nesting.
The meadow will continue to be monitored and celebrated as a key part of Drusillas' on-site commitment to biodiversity and ecosystem health.
## **Conservation Education and Public Engagement**
Throughout 2024, Drusillas Conservation in Action engaged thousands of visitors through on-site interpretation, talks, and events at Drusillas Park. These activities focused on:
- Raising awareness of the threats faced by civets, binturongs, macaques, colobus monkeys, and Grevy's zebras.
- Promoting responsible tourism and ethical wildlife experiences.
- Empowering visitors to support conservation through everyday choices.
## **Fundraising activities**
Funds were raised during the year via:
- On-site donation points
- Themed fundraising campaigns
- Collaborative projects with conservation partners
All income was directed towards advancing the charity's core objective: the protection of wildlife through the provision of conservation grants and the promotion of global biodiversity.
In addition to grants distributed, funds were also raised and carried forward for other conservation programmes:
- £6,914 for The Sloth Conservation Foundation, raised through fundraising activities, coin collections, and accrued Gift Aid.
- £4,148 for The Golden Lion Tamarin project.
- £1,175 for our Falkland Island Penguin project.
## **FINANCIAL REVIEW**
## **Financial position**
The charity's income for the year was derived primarily from visitor donations and fundraising activity carried out at Drusillas Park.
All funds raised were used in line with the charity's stated objectives - to support wildlife conservation through the provision of grants to suitable conservation programmes and charities.
The trustees are satisfied with the financial position of the charity at year end. Reserves are maintained at a prudent level to ensure the charity can meet its grant commitments and continue to operate sustainably.
Page 3
**DRUSILLAS CONSERVATION IN ACTION**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **FUTURE PLANS**
In 2025, Drusillas Conservation in Action plans to continue supporting targeted conservation programmes through the provision of grants and partnership working. The charity will focus on building on existing relationships with The Civet Project Foundation, Selamatkan Yaki, Colobus Conservation, and Marwell Wildlife, while also exploring new opportunities aligned with its mission.
Educational engagement will remain a priority, with plans to expand visitor awareness campaigns and public fundraising efforts at Drusillas Park. The trustees also intend to grow the charity's profile within the UK conservation sector and increase fundraising capacity to support additional in-situ conservation initiatives.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Drusillas Conservation in Action is a Charitable Incorporated Organisation (CIO) governed by its constitution, registered with the Charity Commission for England and Wales.
The charity is managed by a board of trustees who ensure that the charity's activities align with its objectives and comply with regulatory requirements.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1207524
## **Principal address**
C/o Drusillas Zoo Park Alfriston Road Polegate East Sussex BN26 5QS
## **Trustees**
C Poland O Smith P West L Smith
## **Independent Examiner**
S Murray FCCA LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE
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**DRUSILLAS CONSERVATION IN ACTION**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
Approved by order of the board of trustees on 28.07.2025 and signed on its behalf by:
O Smith - Trustee
Page 5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUSILLAS CONSERVATION IN ACTION**
## **Independent examiner's report to the trustees of Drusillas Conservation in Action**
I report to the charity trustees on my examination of the accounts of Drusillas Conservation in Action (the CIO) for the period 19 March 2024 to 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the CIO as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
S Murray FCCA
LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE
Date: 28/07/2025
Page 6
## **DRUSILLAS CONSERVATION IN ACTION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
16,272
27,012
Other trading activities
2
-
1,480
**Total**
16,272
28,492
**EXPENDITURE ON**
Raising funds
130
76
**Charitable activities**
Grants to institutions
6,578
9,000
**Total**
6,708
9,076
**NET INCOME**
9,564
19,416
**TOTAL FUNDS CARRIED FORWARD**
9,564
19,416|Total
funds
£
43,284
1,480|
|---|---|
||44,764|
||206
15,578|
||15,784|
||28,980|
||28,980|
The notes form part of these financial statements
Page 7
## **DRUSILLAS CONSERVATION IN ACTION**
## **BALANCE SHEET 31 DECEMBER 2024**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
504
-
**CURRENT ASSETS**
Debtors
8
4,062
9,395
Cash at bank
8,953
15,021
13,015
24,416
**CREDITORS**
Amounts falling due within one year
9
(3,955)
(5,000)
**NET CURRENT ASSETS**
9,060
19,416
**TOTAL ASSETS LESS CURRENT LIABILITIES**
9,564
19,416
**NET ASSETS**
9,564
19,416
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Total
funds
£
504
13,457
23,974
37,431
(8,955)
28,476
28,980
28,980
9,564
19,416
28,980|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28/07/2025 and were signed on its behalf by:
O Smith - Trustee
The notes form part of these financial statements
Page 8
**DRUSILLAS CONSERVATION IN ACTION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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**DRUSILLAS CONSERVATION IN ACTION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **2. OTHER TRADING ACTIVITIES**
|Competition entry fees
**GRANTS PAYABLE**
Grants to institutions
The total grants paid to institutions during the period was as follows:
Selamatkan Yaki
Marwell Zoo|£
1,480
£
14,000
£
5,000
9,000
14,000|
|---|---|
## **3. GRANTS PAYABLE**
## **4. SUPPORT COSTS**
|**SUPPORT COSTS**|||||
|---|---|---|---|---|
|||Information|Governance||
||Finance|
technology|costs|Totals|
||£|£|£|£|
|Grants to institutions|28|110|1,440|1,578|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31 December 2024.
## **6. INDEPENDENT EXAMINER'S REMUNERATION**
The independent examiner's remuneration totalled £1,440 for the period.
continued...
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**DRUSILLAS CONSERVATION IN ACTION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
|**7.**|**TANGIBLE FIXED ASSETS**|||
|---|---|---|---|
||||Plant and|
||||machinery|
||||£|
||**COST**|||
||Additions||614|
||**DEPRECIATION**|||
||Charge for year||110|
||**NET BOOK VALUE**|||
||At 31 December 2024||504|
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||||£|
||Prepayments and accrued income||13,457|
|**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||||£|
||Trade creditors||15|
||Grants payable||7,500|
||Accrued expenses||1,440|
||||8,955|
|**10.**|**MOVEMENT IN FUNDS**|||
|||Net||
|||movement|At|
|||in funds|31.12.24|
|||£|£|
||**Unrestricted funds**|||
||General fund|9,564|9,564|
||**Restricted funds**|||
||Maasai|7,179|7,179|
||Penguins|1,175|1,175|
||Sloth Conservation|6,914|6,914|
||Golden Lion Tamarin|4,148|4,148|
|||19,416|19,416|
||**TOTAL FUNDS**|28,980|28,980|
continued...
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**DRUSILLAS CONSERVATION IN ACTION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 19 MARCH 2024 TO 31 DECEMBER 2024**
## **10. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|16,272|(6,708)|9,564|
|**Restricted funds**||||
|Maasai|16,179|(9,000)|7,179|
|Penguins|1,175|-|1,175|
|Sloth Conservation|6,990|(76)|6,914|
|Golden Lion Tamarin|4,148|-|4,148|
||28,492|(9,076)|19,416|
|**TOTAL FUNDS**|44,764|(15,784)|28,980|
Unrestricted funds represent monies given to the charity without restrictions.
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the period ended 31 December 2024.
Page 12