2024-12-31-accounts

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES CONTENTS Page Legal and Admlnistrative Details Message from the Chair Report of the Trustees 4-12 Report of the Independent Auditor 13-15 Statement of Financial Activities (including the Income and Expenditure A¢counti 16 Balance Sheet 17 Statement of Cash Flows 18 Notes to the Financial Statements 19-35

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES COMPANY INFORMATION Trustees Dr Andrew Kitchener (Chairl Sylvia Kahn-Freund, MA ICantab.I Dr Anthony Mitchell Jones Dr David Bullock Emily Pringle lappoinled 17104120241 Chief Executive Nida Al-Fulaij Charity Number 274206 Registered Office 3 Cloisters House 8 Ballersea Park Road London SW8 48G Bankers HSBC pl¢ 16 King Street London WC2E 8JF Solicitors Helhertons Solicitors 9 Casllegale York Y01 9RW Investment Advisors Ralhbones 30 Gresham Street London EC2V 7QN Auditor PKF Littlejohn LLP 15 Weslferry Circus Canary Wharf London E14 4HD

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES MESSAGE FROM THE CHAIR Message from the Chair Once again, we have had an engaging and productive twelve months al People's Trust for Endangered Species. and we are proud of what we have achieved. We continue to support innovative and important work on threatened species around the world, all the more critical as the biodiversity crisis continues. Our staff and our partners have worked hard lo support endangered reptiles, mammals and plants, such as dragon tree5 in Ethiopia, giant tortoises in northern India, mouse-lailed dormice in Bulgaria and spider monkeys in Colombia. Closei to home PTES has continued to grow ils inlemship award programme, supporting the next generation of conservation scientists in the UK. Seven bright, enthusiastic young graduates received support to undertake important work and learn new skills whilst helping address the plight of stag beetles. sea grasses, European eels, bats. dung beeUes and while storks. We also focussed on our projects, increasing our efforts on those key species and habitats that PTES champions, including water voles, hazel dormice, hedgehogs, hedgerows, ancient woodland and traditional orchards. This work and our successes are a testament to the generous support of our donors, many of whom have been giving to PTES for a very long lime. We are extremely grateful for your continued faith in us. I would also like to extend thanks lo the hard work and dedication shown by our fantastic team of staff and the volunteers and supporters who contribute to our work. These achievements would not be possible without you. Finally, I would like lo welcome Nida Al-Fulaij as our new CEO, with effect from 1 January 2024. Nida has been with PTES in various positions for many years, most recently as our Conservation Research Manager. We look forward to working with her in her new role. Dr Andrew Kitchener Chair, People's Tru31 for Endangered Species

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Our mlssion and purpose Our mission and purpose are lo save our wildlife for the future. Our wildlife is disappearing. Almost thirds of species in the UK have declined in the past 50 years. Over 65,000 species are on the international alert list. There is nothing natural or inevitable about this. It can be slopped and we can all play a part. That's why PTES exists. We work with scientists, conservationists, landowners, government. and the general public. Together, we're bringing our wildlife back from the brink. Our approach Conserving endangered wild animals and the places where they live is a huge task. We make our limited resources work hard, using scientific evidence lo judge where action is most needed and where we will have the greatest impact. We work with18ndowners, local communities, scientists and the public and lake swift, sustainable action before il's too late. From hedgehogs and stsg beetles in our gardens, lo primates in India's tropical forests and threatened antelopes on the grasslands of Africa, we work with passion lo save them all. We can't do il alone, so we use our expertise and experience lo inspire thousands of volunteers to monitor wildlife and improve their surroundings for nature. Revlew of the year Ouryear in the UK In the State of Nature report120231 nearly one in six of more than ten thousand assessed species11 Sokl were found to be al risk of being lost from Great Britain. This figure is much higher for some groups with one in four wild lerreslrial mammals threatened. We focus where the need is greatest and where we can have the most impact. These animals and habitats can often be overlooked bul they're vital for a healthy environment. During 2024 we Continued lo focus our resources and efforts on key mammal and invertebrate species, widespread but threatened habitats and our wildlife leaders of the future. Hazel domiice Returning species lo areas where they're become exlincl is often work associated with large charismatic species, such as beavers and lynxes. However, il's just as critical to return smaller but equally appealing species back to the wild. PTES has led the annual conservation tonslocation programme for hazel dormice for many years. Despite being tiny. the presence of this nocturnal mammal can help drive critical habitat creation and management. Along with our partners the Common Dormouse Captive Breeders Group, Wildwood Trust. Paignton Zoo, Zoological Society of London, and with funds from Natural England, we released 20 dormice lo two locations, one in Bedfordshire and one in Lancashire. These animals were used to increase the genetic diversity of two previously reintroduced populations, another critical step in the species recovery programme. The National Dormouse Monltoring Programme INDMP) continues lo help PTES track the stsle of the national dormouse population. In 2024, data were collected and submitted from 338 siles across England and Wales. PTES staff, our volunteers and other partners pul a hLJge effort into collecting records by making monthly visits be￿een April and October. The analysis shows that trends for June and September are roughly level with the previous year. PTES continues lo share the NDMP data with the UK Centre for Ecology & Hydrology ICEHI. On behalf of Defra, CEH collates, and analyses data collected on many different plants and animals as part of the English species abundance indicator. The indicator is used lo determine whether the government is on track lo meet ils largels in the Environment Act 2021. In 2024, PTES commissioned the International Union for Nature Conservation IIUCNI'S Conservation Planning Specialist Group ICPSGI to help create a national conservation strategy for hazel dormice in England and Wales. PTES staff have gathered a team of 12 people from a range of organisalions to fomi an Organising Team. A wider stakeholder list is being developed for an upcoming workshop in 2025. PTES'S CEO, Nida Al-Fulaij, attended the 12th International Dormouse Conference in Germany in September. Over 80 delegates attended from across ELJrope and Japan lo present and discuss research and conservation on six dormouse species. The CEO hosted a workshop on dormouse bridges with colleagues from Japan, and co-presenled work on the effectiveness of marking methods lo determine population variables. PTES data and work were also well-represenled through various other presentations.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Hedgehogs The National Hedgehog Monitoring Programme INHMPI, launched the previous year, continued in 2024. The NHMP is a partnership be￿een PTES, the British Hedgehog Preservation Society IBHPSI, Nottingham Trent University, Zoological Society of London, London Hogwalch, Durham University, Mammalweb and Conservation Al, partly supported with generous funding from Natural England. The NHMP will generate national trends and local population density estimates of hedgehogs and other species. The pilot is testing the feasibility of applying a citizen science framework lo a national Camera trapping monitoring programrne and investigating whether il is possible lo use citizen scientists to help lag millions of camera trap images in combination with Al tools lo filler out blanks and images of humans. The number of siles surveyed increased from 13 in 2023 10 40 in 2024. and volunteer hubs from eight to 14. Habilal coverage is varied, with most sampled habitats being improved grassland, broadleaved woodland and urbanlsuburban habitals. The team has delivered 20 in-person training days in 2024, equipping over 200 volunteers with the knowledge and skills needed to collect and deploy cameras al NHMP siles. Over the course of the season the team has given six talks lo various audiences via in-person, online and hybrid formats. Nearly 300 people attended these talks lo hear about the NHMP and be inspired to start hedgehog friendly initiatives within their local communities. The finalised National Hedgehog Conservation Strategy INHCSI, developed with the IUCN CPSG, was published in October 2024. Stakeholders from research, farming, government, industry and conservation contributed to ils development. Extensive media coverage was achieved with PTES and BHPS st8ff featured on ITV News, numerous radio stations and in other outlets. Our public engagement campaign Hedgehog Street. run in partnership with BHPS, continues to grow. There are over 130,800 registered Hedgehog Champions and 192,800 hedgehog sightings on the BIG Hedgehog Map. Hedgehog Street is working with Future Homes Hub IFHHI, a governmenl-backed collaboration of development companies working lo help meet climate and environmental targets. Hedgehog highw8y guidance for participating organisations has been approved by Hedgehog Street and will soon be designed and circulated. The team was also delighted to be short-listed in the 'Animals and Environment, category at 2024 The Charity Awards, a first for PTES. In January, Henrietta Pringle, NHMP Project Coordinator, and Grace Johnson, Hedgehog Officer, attended the 1 Oth Meeting of the European Hedgehog Resèarch Group in Berlin, delivering well-received talks about the NHMP and conservation strategy respectively. Water voles In 2024 115 National Water Vole Monitoring Programme INWVMPI sites were surveyed, demonstrating continuing dedication from volunteers. An impressive 219 Iransecls were surveyed, thanks lo volunteers expanding their efforts by adding new Iransecls lo their existing siles. Forty-eighl sites had water vole signs Ilalrine5, feeding signs, burrows, and sighlingsl, showing the species is still in need of widespread conservation efforts. PTES, with additional funding from Natural England, has commissioned IMO water vole experts, to review the effectiveness of the conservation translocation of water voles. The work involves developing best practice guidelines to inform how future conservation translocations are undertaken to ensure the greatest chance of success. Early evidence highlights the need for more consislenl post-release monitoring, particularly regarding survival, habitat condition, and mink control. A list of success criteria has been drafted. focusing on factors such as survival rates, breeding success, population expansion, and mink management. PTES continued lo play a key role in the London water vole recovery programme alongside partners Zoological Society of London, Greenspace Information for Greater London and London Wildlife Trust, funded through the Mayor of London's Rewild London Fund. Training events occurred across the capital and over ten new NVWMP survey sites were established., there had been no regular monitoring prior to this project. A large element of the project involved coordinating mink eradication efforts with neighbouring counties. PTES contributed £30,000 lo smart rafts for tTapping mink. In 2024, over 20 mink were caught in London - a higher number than expected - and il revealed that the strongest mink invasion route is from the west via the Thames and southwest rivers.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES other mammal work PTES continued the extension of ils Living with Mammals (L WM) survey work, encouraging OLJr many volunteer5 to submit sightings of mammals or their signs throughout the autumn, spring and summer. LWM surveyors gather important data on which British mammals are using our urban and suburban green space5. Data are 5ubmilled from gardens. parks, school grounds and cemeteries, enabling us lo generate trends for many mammal species. In 2024, over 700 participants sent records of over 8.000 wild mammals. Since it began in 2001, Mammals on Roads has played a central part in increasing our knowledge of the impact roads have on wildlife and of how populations of some animals are changing. More than half a million kilomelres of roads were surveyed and close lo 100,000 casualties recorded. Perhaps most importantly, Mammals on Roads was one of the first surveys lo sound alarm bells for rural populations of hedgehogs. However, whilst Mammals on Roads has told us a lol, like everything, it has ils limitations and in October, the survey came to an end. Thank you to everyone who's taken part. Without your support, it wouldn't have been possible. Invertebrates PTES continues to engage volunteers through work on other species. We have been running the Great stag Hunf for over twenty years. Approximately 16,000 records of stsg beetles and other species were submilled online in 2024 by volunteers who are encouraged lo create and map log piles, a critical habitat for slag beetles and other saproxylic species. PTES co-hosted an internship with the Natural History Museum. Our intern extracted and interpreted label data from historical specimens of stag beetles in the NHM'S collections in order to compare these data with current Great Stag Hunt records. Restoring landscapes PTES owns and manages a nature reserve on the Isle of Wight. Briddlesfords Nature Reserve. 11 is one of the few places in the UK where endangered hazel dormice and red squirrels both occur. Two species of rare bal, barbastelles and Bechslein's. also breed there. Consequently, the woodlands have been designated as both a Site of Special Scientific Interest and a Special Area for Conservation, giving them the highest legal protection. With funds from the Countryside Stewardship Scheme a large amount of work has been undertaken across the reserve, creating varied habilals. Five new ponds have been created in the former arable fields. As these ponds mature, survey work will track the establishment of invertebrate populations, such as dragonflies. The wood pasture is regenerating naturally. Sixteen oak tree cages have been built and planted up with a variety of shrubs and scrub species either surrounding a planted main tffte lor Ireesl or a naturally regenerated tree, for example a wild service or oak. The shrubs will provide a natural defence from grazers and once the trees reach maturity, the tree cages will naturally rot away. The kissing gate at the parkland has been replaced with a Farming in Protected Landscapes IFIPLI grant. Futher FIPL funding enabled PTES to buy and put up 15 barn owl nest boxes across the reserve to help support and monitor the island's population. The Tree Council provided a grant lo establish an Island tree nursery. PTES is coordinating a partnership of local groups which includes the Hanls & Isle of Wight Wildlife Trust, AONB, Wight Squirrel Trust, and Natural Enterprise. In October local volunteers joined PTES and partner staff lo carry out the first seed collection event. Hedgerows provide wildlife corridors for many of our native species and are important habitats in their own right, as well as acting as a huge asset to farmers. Our hedgerow work informs and supports farmers to understand what condition their hedges are in through PTES'S Healthy Hedgerows app. To date over 35,000 hedgerows have been surveyed using the app, providing health assessments and giving bespoke management advi￿ direct to the farmers who manage them. During 2024, PTES extended this service by partnering with Land App, the leading mapping sofvare for land management in the UK, lo produce a version of the Healthy Hedgerows lo an ever-increasing farming audience. PTES has continued its policy work with Defra and the Welsh government lo ty lo help influence Welsh and English policy decisions to improve support for hedgerows. PTES works with many partners lo champion and protect traditional orchards lo ensure a future for the many species that rely on them. We also continue to identify and map traditional orchards, providing support for local communities when they are threatened by development.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES At our traditional orchard nature reserve in Worcestershire, Rough Hill. we continued to manage the sile to create varied habitals. There has been extensive scrub control during the year with the help of many volunteers. During 2024, following the general election, we said goodbye and gave a heartfelt thank you ID our species champion5 in Weslminsler. The Rt Hon Chris Grayling, MP, our hedgehog 'species champion, and The Rt Hon Hilary Benn, MP, our water vole species champion have continuously provided advice and action over many year5. We are very grateful for their support. Throughout the year PTES staff were active in many areas and activities led by Wildlife and Countryside Link, the largest environmental and wildlife Coalition in England. We engaged with varioLJS policy issues particularly related lo the development of the Local Nature Recovery Slralegies, the uncertainty over farm subsidies and in response to the emerging Planning and Infraslruclure Bill. PTES'S CEO, Nida Al-Fulaij, continued lo play a key role as a committee member and as co-chair on two IUCN groups, the Inlerregional Committee for Europe and Central Asia IICENCAI and National Committee UK Species Survival Working Group. In addition to our own work protecting species and the habitsts they depend on, PTES continues to support research and conservation on British species through our UK Mammal Grant programme and Conservation Internship Awards and other partnerships. We provided funds, data and support lo established and budding scientists and conservalionisls at leading universities and wildlife organisations to answer critical questions and carry out practical work lo.. track the creation, development and use of artificial features that mimic those found in veteon trees, assessing whether and when barbastelles and Bechstein's bats will roost and breed in them, in order lo provide guidance on woodland management practices", use our National Dormouse Monitoring Programme data to identify whether the patterns of torpor in hazel dormice are changing as a consequence of shifting weather pattems in different parts of England and Wales., continue investigating what impact roads have on small rural hedgehog populations, identifying those most al risk of extinction., expand the breeding and release of captive-bred European wildcats into the Cairngoms National Park as part of a wide partnership lo save this charismatic species from exlinclion within Scolland., understand which solitary ground-nesting bee and wasp species use artificial bare earth scrapes for nesting and basking, leaming which features make them attractive and how long these bare scrapes last., support the Thames Estuary Project in learning what methods are best to restore seagrass populations around the UK coastline., enhance and priorilise eel conservation efforts in the Thames Catchment area by supporting the development of a revised Thames Eel Action Plan., investigate how bals use disused railway tunnels and learn which features are preferred by different species, lo inform future conservation when considering opening similar tunnels for public use,. extract and interpret historical stag beetle data from museum records for comparison with recent Great Slag Hunt data lo see how stag beetle range might have changed and identify possible causes such as habitat loss and climate change.. produce a habitat suitability map for while storks on the River Dart estuary, checking how much suitable habitat there is and, if feasible, suggesting locations for artificial nests, combining fieldwork and compuler-based mapping,. and track changes in distribution of dung beetles across the UK, using historic specimens from the Natural History Museum's collecb'on, mapping their historic range and comparing il with their current dislribulion.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Our year around the world PTES continues to invest in grassrool champions that work to protect threatened species and the communities that live alongside them in countries around the world. Our five ex￿pI￿onal Conservation Partners are working in challenging conditions lo protect Persian leopards from conflict with livestock herders, bolster forests and farmland lo provide more habilal for slow lorises and other forest animals in Java, expand protected areas for snow leopards in Mongolia, create wildlife friendly bridges for gibbons and langurs in northeast India and investigate how lo best protect the isolated population of saiga antelope in western Uzbekistan. As threats lo our global biodiversity continue lo increase, here at PTES we continue lo provide funds and training for projects that are finding the solutions lo critical conservation problems. We are supporting the work that will make a lasting difference, through our Conservation Insight Grant programme. Our grant funding has support teams protecting some of the world's most endangered and lesser-known threatened species.. Asian giant tortoises and northern river terrapins in Nagaland and the Sundarbans of India, Siamese crocodiles in the Cardamom Mountains of Cambodia, African wild dogs in Kenya, gorillas in the tropical forests of Cameroon, golden langurs and hoolock gibbons in Assam, northwest India, hirola antelopes in the grasslands of Kenya, mouse-lailed dormice in the farmlands and scrub forests of Bulgaria, starry night harlequin loads in the Sierra Nevada de Santa Marta, Colombia, Chacoan and white-lipped peccaries in the Dry Chaco, Paffiguay, endangered Djam-djam monkeys in the Sidamo Highlands, Ethiopia, and pangolins in priority hotspots in Ghana. Among our successes were the tagging of juvenile scalloped hammerhead sharks off the coast of Guatemala lo determine which coastal waters they use as a nursery area, in order lo protect them from fishing activities, supporting the fortification of over 300 livestock enclosures outside Ruaha National Park in Tanzania, resulting in 8 950/0 reduction in livestock loss from lions and other large carnivores, working lo promote Coexistence by Irialling a compensation scheme for households who lose poultry lo black-and-cheslnul eagles around the Neblina Reserve in Ecvador, sending a team that looks after rescued pangolins in Vietnam lo Taipei Zoo lo learn how lo care for trafficked animals lo reduce stress and increase survival rates, and supporting the breeding and release of Siamese crocodiles to the rivers of the Cardamom Mountains, Cambodia, lo bolslei the wild population. Spreading the word We had over 1.025 news articles featured throughout the media, with over 540 highlighting the work of PTES and over 540 focussing on our hedgehog partnership with BHPS. Most media coverage was the result of 11 press releases issued throughout the year. Our lop stories included the launch of the National Hedgehog Monitoring Programme, the annual hazel dormouse reintroduction, the release of the Slate of Britain's dormice report, the start of the National Water Vole Monitoring Programme survey in spring and our Living with Mammals survey in summer. We featured on ITV News, Sky News, BBC Breakfast, Radio 4 Today. Springwalch. LBC Radio, BBC Counlryfile, Channel 5 news and many more. PTES now has over 115,000 social media followers on Facebook, Instagram. Linkedln, Bluesky, X, and YouTube. Our people and partners Our success relies on the help of so many. Volunteers, individual supporters, charitable Irusls, expert advisors and our committed staff and Trustees are all critical lo us making a real and lasting difference lo wildlife. Thousands of volunteers also provide vital contributions to our work al our nature reserves, doing wildlife surveys and supporting us through fundraising events. We have partnerships with many oryanisations. Notable among these are.. Alcedo Conservation, Ancient T￿e Forum, Animex International, ARC Trust, Arb Association, BASIS, Bat Conservation Trust, The British Hedgehog Preservation Society, BTO, Buglife, Cardiff Local Nature Partnership, Cardiff University, CEH, Common Dormouse Captive Breeders Group, Conservation Connect, Conservation Eviden￿ at University of Cambridge, Chillerns National Landscape, Conservation Al, Cornwall Mammal Group, Comwall Wildlife Trust, CPRE, Defra, Devon Hedge Group, Devon Mammal Group, Dorset Mammal Group, Dorsel Wildlife Trust, Durham University, East Cambridgeshire District Council, East Lolhian Climate Action Group, Ealing Wildlife Group. Edinburgh University, European Hedgehog Research Group, European Slag Beetle Monitoring Network, GIGL, Farmer Cluster Network, Forestry England (Jeskyn's Community Woodland. Thames Chase), Friends of the Lake District, Froglife, Future Homes Hub, FWAG, Game and Wildlife Conservation Trust, Garden Wildlife Health Project, Hedgehog Friendly Campus, Hedgelink, HMP Humber, Hochslamm Deutschland e.v., Isle of Wight Council, Isle of Wight National Landscape, IUCN Conservation Planning Specialist Group, IUCN National Committee UK, Natural History Society, Jonathan Cox Associates, Kent Mammal Group, Lancaster University. Landscape Therapy. Lincolnshire Dormouse Group,

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Local Environmental Records Centres, London Hogwatch, London Wildlife Trust, Mammal Society, Mammalweb, Marcher Apple Ne￿Ork, Medway Valley Countryside Partnership, Mid-shires Orchard Group, Moor Trees, Natural England, National Association of Cider Makers, NBN, National Fruit Collection, National Hedgelaying Society, National Tru51, Natural Enterprise, Natural History Museum, Natural Resources Wales. Naturescot, Nature Friendly Farming Network, Natu￿spy. Norfolk Wildlife Trust, North West Kent Countryside Partnership, Nollinghamshire Dormouse Group, Nollingham Trent University, Nottinghamshire Wildlife Trust, Orchards East Forum, Orchard Network, Paignton Zoo Environmental Park, RBG Kew, RSPB, Scotland's Rural College, Shropshire Dormouse Group, Surrey Dormouse group. Sustaining Dunbar, Taylor Wimpey. Test Valley Dormouse Project, The Conservation Volunteers, Scotland, The Orchard Project, The Tree Council, Uist Native Wildlife project IRSPBI, University of Cumbria, University of Leeds, University of Reading, University of Sussex, Vincent Wildlife Trust, Warwickshire Wildlife Trust, Wildlife and Countryside Link, Wildlife Gardening Forum, Wildlife Trusts, Wildwood, Wiltshire Mammal Group, Yorkshire Dales National Park Authority. and Zoological Society London. We are also delighted lo work closely with several environmental record centres across the country, including.. Bristol Regional Environmental Records Centre IBRERCI, Buckinghamshire and Milton Keynes Environmental Records Centre, ERC for Comwall and the Isles of Scilly IERCCISI, Cumbria Biodiversity Data Cenlre, Derbyshire Biological Records Centre IDerBRCI, Devon Biodiversity Records Centre IDBRCI, Dorset Environmental Records Centre IDERCI, Environmental Records Information Centre North East IERICI, Essex Wildlife Trust Biological Records Centre, Gloucestershire Centre for Environmental Records, Greenspace Information for Greater London CIC IGIGLI, Greater Manchester Local Record Centre IGMLRCI, Hampshire Wildlife Trust's Hampshire Mammal Group, Herts Environmental Records Centre IHERCI, Isle of Wight Natural History & Archaeological Society IIWNHASI l iwalchwildlife, Leicestershire and Rutland Environmental Records Centre ILRERCI, Lincolnshire Environmental Records Centre ILERCI Merseyside Biobank, Norfolk Biodiversity Information Service INBISI, North & East Yorkshire Ecological Data Centre INEYEDCI Northamplonshire Biodiversity Records Centre INBRCI, Nollinghamshire Biological and Geological Records Centre INBGRI, Somersel Environmental Records Centre. Suffolk Biological Records Centre ISUBRCI, Surrey 8iodiversily Information Centre ISBICI, Sussex Biodiversity Record Centre ISXBRCI. South Wesl Scotland Environmental Information Centre ISWSEICI (formerly DGERCI, Thames Valley Environmental Records Centre ITVERCI, The Wildlife Information Centre for Lothian and the Borders ITWICI, LERC Wales Icofnod, BIS. SEWBRD,AND VWVBICI, Warwickshire Biological Records Centre IWaBRCI, Nllshire & Swindon Biological Records Centre IWSBRCI, Fife Nature Records Centre IFNRCI, Thank you to all our partners, our work would not be possible without you.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Fundraising Our fundraising is led by our own stsff, which oversees the income we raise from individual givers (through appeals and legacies), recruiting new supporters, bids lo trusts and foundations, corporate partnerships. community fundraising and retail. No exlemal professional fundoisers are employed. We are registered with the Fundraising Regulator and are subject lo their regulations. No fundraising complaints were reported lo us or to the Fundraising Regulator during the year. Financial supporters Most of our income comes from individual donors through ￿gUlar gifts and cash donations. Your generosity and loyalty are boundless and invaluable, and parbcularly appreciated in these challenging limes. We are also great5y indebted lo those who gave the ultimate gift to us by leaving a legacy, so that we can plan ahead with confidence and respond quickly lo need. We received legacies this year from the following eslales.. Anne McPherson, Audrey Arkell, Barbara A Dalby, Catherine M Beresford, David Poulsom, George W Gornall, J M Hoult, James A Hicks, Jean E Dromgoole, Jean Mortimer, Joan Pickett, Joyce A Appleton, Judith Sleedman, Margaret Perrin. Mary Taylor, Norman E Pullen, Pamela J Moorhouse, Pauline M Davey, R J Knechl, Richard E Price. Roger Pattie, Timothy Linehan, Waller G Bisall, and William J Farley-Hill. During the year we received very generous and valuable support from the following trusts and foundations.. A Banister, Dacomb Charity Trust, Daisie Rich Trust, David Cutforth Charitable Trust, Elgol Fund for Nature. Garfield Weston Foundation, Henocq Law Trust, Langdale Trust, Mary A Salmon, Mitchell Trust, Morrison-Bell Charitable Trust, Mrs Jean S Innes Charitable Trust, R O Kinnison Charitable Trust, Sharegift, Stephen Cockburn Charitable Trust, Swire Charitable Trust, The Antrobus Bewlay Charitable Trust, The Big Give Trust, The Crystsl Trust, The Derek and Clare Stevens Trust, The Diana Edgson Wright Charitable Trust. The Marus Trust, The Mullion Trust. The Pintail Trust, The Reed Foundation. The Rowland Trust Fund. The Tisbury Telegraph Trust, The Walker 597 Trust, Waller Guinness Charitable Trust, William Eynon. and Worcester Bosch. We continued to also raise funds through both our online shop and our retail charity shop in Egham. Our staff ensured that our online shop was stocked with environmentally friendly products, produced mainly by small UK- based businesses. Sadly, due lo a loss of premises and no alternative venues being available our charity shop in Egham closed in 2024. We extend our gratitude lo our two dedicated shop managers, Jackie Hollon and Christine Haigh, and the many volunteers who gave their time to support our cause. Thank you to all lo our corporate partners.. American Express Company, Amy Turrell Illustration, Barry M Cosmetics, Big Wild Thought, Ecosupport, Ghislaine Sayers, Gift Republic, Kale Williams, Licensed lo Charm, Making A Difference Cards, Penelope Kirk, Recycling for Good Causes, Seedball, Taylor Wimpey UK, Teemill Tech Ltd, Wildcare, Wildlife Drawing and Your Cause, Our most sincere thanks go to all our supporters. Forthcoming plans There is much to look fotward lo in the coming year. We will Celebrate the 25th anniversary of our Conservation Internship Programme by hosting an evening event for our impressive alumni, generous supporters and close collaborators al the Royal Geographica5 Society, London. Acknowledge a special milestone for the National Water Vole Monitoring Programme as il celebrates ils 1 Oth anniversary. PTES will produce a paper focused on the survey methodology and water vole trends, building on analyses, particularly regarding water vole abundance and detectability. Create working groups and an action plan for our National Hedgehog Conservation Strategy to start implementing action on the ground. Continue working on the Hazel Dormouse Conservation Strategy. hosting Threat Analysis workshops for expert stakeholders. Undertake a Population Viability Analysis {PVAI of hazel domiice with colleagues from the UK and Denmark. Present an analyses of the 1998-2022 slag beetle data for comparison with the localities of historical museum specimens lo determine any change over lime. Work with our partners at Wildlife and Countryside Link to challenge the threats faced by new legislation. Plant new plum trees in our traditional orchard nature reserve, Rough Hill Trial no-fence collars for a herd of belted Galloway callle at Briddlesford Nature Reserve 10

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Partner with Nalurespace lo investigate ways to address conservation measures for hazel dormice on a landscape scale. Identify opportunities lo work with a greater number of partner organisalions both in the UK and around the world. Financlal matters In January, the Trustees agreed a budget for 2025, and discussed the fonNard commitments beyond, with a prudent eye on expenditure and fundraising potential in response lo the continuing uncertainly and Conslrainls posed by the current economic climate. Expenditure and income Continued lo be closely monitored throughout the year. Income levels ILJrned out significantly up on 2023 owing lo the loyalty of our supporters, the efforts of our fundraising team and a considerable grant from Natural England lo launch our pilot National Hedgehog Monitoring Programme. The challenge of maintaining and increasing sources ol income remained throughout the year, given inllalionary pressures. We continue to invest significantly in recruiting more supporters, including enhancing our fundraising and marketing budget in the expectation of future income. We continue to seek new supporters through social media marketing predominantly. Financial results Income for the year amounted to £1,775,474, a decrease on the previous yeals total of £1,871.676. Totsl expenditure for the year was higher al £1,853,258 compared with £1,742.902 in 2023. Charitable expenditure amounted to £1,343,49912023 - £1,203.5701 including direct grants payable of £502,25712023 - £348,557). The Trust has commilled future grant payments of £515,03512023- £840,805) at the year-end. This forward commitment relates to research grants for projects running for more than one year. After accounting for the performance of inveslmenls, total funds at the year-end amounted lo £3,541,78512023 £3,553,709) of which £393,89812023 - £389,581) are held for restricted purposes. Financial reserves policy The Trustees aim lo maintain free reserves in unrestricted funds at a level which equates to approximately six months of unreslricled charitable expenditure. The Trustees consider that at this level the Trust can meet ils current conservation obligations (excluding grants lo third parties) and be responsible employers in terms of long-term commitments or should we have any temporary financial difficulties in raising funds and lo make redundancy payments should the need arise. The Trust makes numerous research grants lo Ihird-party projects of more than one-year duration, and as many as five years ahead in some instances. Thus, the Trustees consider that further provision within the reserves should be made for research project commitments to be mel. The forward commitment IS Teviewed annually and currently stands at £840,805. The balance held as unrestricted funds al 31 December 2024 was £3,147,887 of which £2,246.601 is regarded as free reserves, after allowing for funds lied up in tangible fixed assets. This includes I￿0 nature reserves valued at £499,946. Briddlesford Nature Reserve is 158 hectares of semi- natural ancient woodland, arable farmland, lowland meadow, parkland and grazing marsh. PTES also owns a 4-hectare traditional fruit orchard on the river Avon in Worcestershire. The charity also owns five office units with a cloistered building in Battersea on a 999 year leasehold. PTES uses two of the offices for its own staff and rents the other three units lo two other charitable organizalions including units lo the Bal Conservation Trust. These units and the associated leasehold were valued at £920,000 as of2024. PTES also has an investment portfolio which was valued al £863,607 at December 202412023 - £897,062). Investment policy The Trustees reserve the right lo exelude companies that carry out activities known to be to the delrimenl of the environment. The investment policy is reviewed annually.

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Related party transactions and Trustee, expenses and remuneration No Trustees received any remuneration from the charity during the year. Trustees received reimbursement for expenses between them lotalling £2,98012023 - £4,569). These reimbursements were for travel, accommodation and subsistence expenses. Trustees are required lo disclose all relevant interests and register them with the Chief Executive Officer and, in accordan￿ with the Trust's policy, withdraw from decisions where a conflict of interest arises. Basis of preparation and assessment of going concern The Trust conslilutes a public benefit entity as defined by FRS 102. In the furtherance of ils general charitable purposes, the Trustees have complied with the duly in s.17151 of the Charities Act 2011 and have due regard lo the Charity Commission's published general guidance concerning the inlerpretalion of the Public Benefit requirement under that Act. The Trustees have adopted the provisions of the Statement of Recommended Practice Accounting and Reporting by Charities. in preparing the annual report and financial statements of the Charity. The Trustees consider that there are no material uncertainties about the Trust's ability lo continue as a going concern. The most significant areas of adjuslmenl and key assumptions that affect items in the accounts are lo do with eslimaling the liability from multi-year grant commitments and forecasting fundraising revenue given the level of reliance on legacy income. The Trustees have approved continuing investment in fundraising lo allracl more individual givers over the next three years. There are sufficient funds to meet liabilities for al least 12 months from the signing date of the financial slalements. Key manag8ment personnel remuneratlon The Trustees consider the Board of Trustees and the Chief Executive Officer as comprising the key management personnel of the charity in charye of directing and controlling the charity and running and operating the charity on a day-to-day basis. The Conservation Fiesearch Manager is also considered key personnel in relation to the allocation of research grants and managing various conservation programmes. The pay of the Chief Executive Officer and all staff is reviewed annually and normally increased in accordance with average earnings. The remuneration is benchmarked with conservation charities of a similar size and activity lo ensure that the remuneration is fair and not out of line with what is generally paid for similar roles. Risks and unceriainties The combination of the economic effect of the pandemic, the conflict in Ukraine and political environment on employment, businesses and associated inflationary pressures in the UK is a risk with respect lo fundraising. Some sources of funding, such as from trusts and foundations were particularly hil by demand making it harder lo make gains. Other risks include data breaches, Soss of IT capacity, loss of key staff, inability lo deploy volunteers. Trustees approve a risk assessment annually to measure and monitor areas of risk. Auditor PKF Litllejohn LLP have indicated their willingness lo continue in office. Disclosure of information to the auditors We, the Trustees of the charity who held office al the date of approval of these Financial Statements as sel out above each confirm, so far as we are aware. Ihal.. There is no relevant audit infomialion of which the charity's auditors are unaware., and We have taken all the steps that we ought lo have taken as Trustees in order lo make OLJrselves awa of any relevant audit information and lo establish that the charity's auditors are aware of that information. 12

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE TRUSTEES Approval This report was approved by the Trustees on 2025 and signed on ils behalf. DrAndrew Kitchener Chair. People'$ Trust for Endangered Specles 13

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE INDEPENDENT AUDITOR Independent Auditorfs Report to the Trustees of People's Trust for Endangered Species Opinion We have audited the financial stslements of People's Trust for Endangered Species (the 'charity'l for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial stalemenls, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and RepubliG of Ireland (United Kingdom Generally Accepted Accounting Practi￿1. In our opinion the financial stalemenls.. give a true and fair view of the stale of the charity's affairs as al 31 December 2024, and of ils incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requiiements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial slalements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going concem In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going concern for a period of al least ￿e1ve months from when the financial slalements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report Other infomiation The other information wmprises the information included in the report of the Iruslees, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the report of the trustees. Our opinion on the financial slalemenls does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsislenl with the financial slalemenls or our knowledge obtained in the course of the audit, or otherwise appears lo be materially misststed. If we identify such material inconsistencies or apparent material misslatemenls, we are required lo determine whether this gives rise lo a material misslalemenl in the financial slalemenls themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information, we are required lo report that fact. We have nothing to report in this regard. 14

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE INDEPENDENT AUDITOR Matters on which we are required to report by exceptlon We have nothing lo report in respect of the following matters in relation lo which the Charities (Accounts and Reports) Regulations 2008 require us lo report to you if. in our opinion.. the information given in the financial statements is inconsistent in any material respect with the Iruslees, report., or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting records., or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary lo enable the preparation of financial statements that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the Iruslees either intend lo liquidate the charity or lo cease operations. or have no realistic alternative but to do so. Auditor's responslbilities for the audit of the flnancial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assuonce about whether the financial statements as a whole are free from material misslatemenl. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assuran￿ is a high level of assuran￿ but Is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstalemenl when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial slatemenls. Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delect material misslatemenls in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud is detailed below.. We obtained an understanding of the charity and the sector in which il operates to identify laws and regulations that could reasonably be expected to have a direct effect on the financial slalements. We obtained our understanding in this regard through discussions with management, industry research, application of cumulative audit knowledge and experience of the sector. We determined the principal laws and regulations relevant lo the charity in this regard to be those arising from the Charities Act 2011 and Charities (Accounts and Reports) Regulations 2008. We designed our audit procedures lo ensure the audit team considered whether there were any indications of non-compliance by the charity with those laws and regulations. These procedures included, bul were not limited lo enquiries of management. review of minutes and review of legal Correspondence. We also identified the risks of material misststemenl of the financial statements due lo fraud. We considered, in addition lo the non-rebuttable presumption of a risk of fraud arising from management override of controls, that there is a risk around revenue recognition in relation lo income from the legacies and grants. As in all of our audits, we addressed the risk of fraud arising from management override of controls by performing audit procedures which included, but were not limited lo.. the lesling of journals., reviewing accounting estimates for evidence of bias., and evaluating the business rationale of any significant transactions that a￿ unusual or outside the normal course of business. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading lo a material misstatement in the financial slalemenls or non-complianTr with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and tonsactions reflected in the financial slalemenls, as we will be less likely lo become aware of instances of non-compliance. The risk is 15

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES REPORT OF THE INDEPENDENT AUDITOR also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional concealment, forgery. collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.or .uk auditorsres onsibilities This description forms part of our audilorfs report. Use of our report This report is made solely to the charity's Iruslees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo the charity's trustees those matters we are required lo slate lo them in an audilorfs report and for no other purpose. To the fullest exlenl permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed. PKF LittleSohn LLP Statutory Auditor 15 Weslferry Circus Canary Intharf London E14 4HD 13 October 2025 PKF Littlejohn LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006 16

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024 Restated Total 2023 Unrestricted Restricted Funds Funds Total 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments Sale of goods and publications Other income 1,149,799 329,248 24,784 105,184 51,468 114,991 1,264,790 1,381,540 329,248 298,904 24,784 27,330 105,184 117,415 51,468 46,487 Total Income and endowments 1,660,483 114,991 1.775,474 1,871,678 Expenditure on: Raising funds Charitable activities 509,759 1,232,825 509,759 539,332 1,343,499 1,203,570 110,674 Total expenditure 1,742,584 110,674 1,853,258 1.742,902 Net Incomellexpenditure} before net unrealisedl realised Ilossesl on investments 182,1011 4,317 177.784} 128,774 Net unrealisedlrealised Ilossesl I gains on investments 16 65,860 65,860 1187,5171 Net lexpenditurel and movement in funds {16,2411 4.317 111,9241 158,7431 Reconclliation of Funds.. Total funds brought forward Irestaledl 19 3.164,128 389,581 3.553.709 3,612,452 Total funds carried forward 19 3,147,887 393,898 3.541,785 3,553,709 All income and expenditure derives from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. The notes on page 19 10 35 form part of these Financial Slalemenls. Reconciliatlon of funds Funds brought forward at 1st January 2024 As previously slated Prior period adjustments As restated 3,048.344 384,210 3,432,554 115.784 5,371 121 155 3 164.128 389,581 3 553 709 26 17

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES BALANCE SHEET AT 31 DECEMBER 2024 Restated 2023 Notes 2024 Fixed Asset$ Tangible assets Investments Investment Propety Cash at Stockbrokers 901,286 863,607 920,000 21,975 909,647 897,062 920,000 9,991 16 16 2,706,868 2,736,700 Current Assets Stocks Debtors Cash at bank and in hand 8,740 811,308 213,179 11,074 687,601 218,018 17 1,033,227 916,693 Creditors: Amounts Falling Due Within One Year {185,7911 187,1651 Net Current Assets 847,436 829,528 Creditors: Amounts Falling Due After one Year 112,5191 112,5191 Total Net Assets 3,541,785 3,553,709 Charfty Funds Unrestricted funds Restricted funds 19 3.147,887 393,898 3,164,128 389,581 3,541,785 3,553.709 The financial slalements were approved and aulhorised by the Board of Trustees on and were signed on ils behalf by.. 2025 Dr Andrew Kitchener Chair, People's Trust for Endangered Species The notes on pages 19 to 35 form part of these Financial Slalements. 18

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2024 RESTATED 2023 Notes 2024 Cash flow from operating activltles 21 1113,4261 {116,7731 Net cash flow provided by operating activities 1113,4261 {116,7731 Cash flow from Investing activities Payments lo acquire tangible fixed assets Payments lo acquire Investments Receipts from sales of investments Dividends and interest from investments 15 16 16 13,5281 1353,1161 1425.0121 452,431 524,874 24,784 27,330 Net cash flow used In Investing activities 120,571 127,192 Change in cash and cash equivalents In the year 7,145 10,419 Cash and cash equivalents at 1 January 228.009 217,590 Cash and cash equivalents at 31 December 235, 154 228,009 Cash and cash equlvalents consists of: Cash al bank and in hand Cash al Stockbrokers 213,179 21,975 218,018 9,991 Cash and cash equlvalents at 31 December 235,154 228,009 The notes on pages 19 10 35 form part of these Financial Statements. 19

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 1. Summary of Significant accounting policies The significant accounting policies applied in the preparation of these financial statements are set out below. The accounting policies have been applied consistently throughout the year and in the preceding year, unless otherwise ststed. Basis of Preparation of Accounts and General Information The charity conslilutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 the Charities Act 2011 and UK Generally Accepted Practice as il applies from 1 January 2019. The financial slalemenls have been prepared to give a 'true and fair. view and have departed from the Charities (Accounts and Fieportsl Regulations 2008 only lo the exlenl required lo provide a 'lrue and fairf view. This departure has involved following the 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 IFRS 102} rather than the Accounting and Reporting by Charities Statement of Recommend Practice effective from 1 April 2005 which has since been withdrawn. The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied lo all years presented unless otherwise staled. Golng Concern The Iruslees consider that there are no material Un￿rtaIntieS about the Trust's ability lo continue as a going concern. The most significant areas of adjustment and key assumptions that affect items in the a¢coLJnts are lo do with estimating the liability from multi-year grant commitments and foreeasting fundraising revenue given the level of reliance on legacy income. The trustees have approved investment in a significant fundraising drive lo attract more individual givers over the next four years. Income Recognition All incoming resources are included in the Statement of Financial Activities ISOFAI when the chaiity is legally entitled lo the income, after any performance conditions have been met, when the amoLJnt can be measured reliably 2nd when il is probable that the income will be reTrived. Income from donations, including gifts and grants that provide core funding or are of general nature, are recognised on receipt, unless there are conditions allached ID the donation that require a level of performance before entitlement can be obtained. In this case income is deferred until those conditions aTe fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Legacy income is recognised when the charity becomes aware that probate has been granted, there are sufficient assets in the eslale lo pay the legacy and that any conditions allached lo the legacy are either in control of the charity or have already been mel. On occasion legacies will be notified where il is not possible to measure the amount expected to be distributed with sufficient reliability. On these occasions, the legacy is treated as a contingent asset and disclosed. Legacy notification received up to five months after the year will be reviewed for inclusion in the accounts. Income from trading activities includes income earned from tmding activities to raise funds for the charity. Income is received in exchange for supplying goods and setvices in order lo raise fLJnds and is recognised when entitlement has occurred. The charity receives grant income which provides funding to support the performance aclivilies. Income from other grants are recognised al fair value when the charity has enlillemenl after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. 20

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 1. Accounting Policies Icontinuedl Income recognltlon {contlnued) Investment income is recognised on a receivable basis. Investment income is earned through holding assets for investment purposes such as shares and includes dividends and interest. Other income includes rent income which is recognised as the charity's right lo receive payment is established. Expenditure Recognition All expenditure is accoLJnled for on an accruals basis. Expenditure is recognised where there is a legal or conslruclive obligation lo make payments lo third parties, il is probable that the settlement will be required and the amount of the obligation can be measured reliably. 11 is calegorised under the following headings.. Costs of raising fund5 ineludes those costs incurred in allracling donations, and those incurred in trading activities that raise funds.. and Expenditure on charitable activities includes expenditUTe associated with the main objectives of the charity and include both direct costs and support Costs relating lo these aclivilies. Grants payable lo third parties are included in expenditure on charitable aclivilies. Where unconditional grants are made, these amounts are recognised when a constructive obligation is created, typically when the recipient is notified that a grant will be made lo them. Vvhere grants are conditional on performance, then the grant is only recognised once any unfulfilled conditions have been met that are outside of the control of the charity. Support Costs allocation Support costs are those that assist the work of the charity but do not directly represent charitable activities and include officelpremises costs, communications costs, governance costs. and management and administration costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed lo particular headings they have been allocated lo each programme activity based on the size of the programme expenditure as a proportion of the lolal expenditure on charitable activities and raising funds. The costs of raising funds Ifundraising costs) are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. The analysis of these costs is included in note 9. stocks Stocks are slated al the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of PLJrchase, costs of conversion and other costs incurred in bringing stock lo ils present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate. Tangible Fixed Assets and Depreclatlon Tangible fixed assets are ststed at cost less depreciation. The cost of minor additions or those costing less than £1,000 are not capitalised. Depreciation is provided al rates calculated lo write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on a slraighl-line basis.. Motor Vehicles Fixtures & Fillings Roof improvements Long Leasehold buildings 250 20 21

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 1. Accounting Policies Icontinued) Investments Publicly traded investments, or those where fair value can otherwise be measured reliably, are measured al fair value al each balance sheet date, with changes in fair value recognised in 'nel gainslllossesl on investments, in the SOFA. Investment property is carried at fair value, which has been valued by and independent valuer which holds the relevant professional qualifications and experience in the are lo be able to value the property. No depreciation is provided. Changes in fair value are recognised in the Statement of Financial Activities for the current period. The investment properties are revalued every 5 years. The investment properties were last revalued al 31 December 2023. Debtors and creditors r9ceivable I payable within one year Debtors and creditors with no slated interest rale and reTrivable or payable within one year are recorded al transaction price. Any losses arising from impairment are recognised in expenditure. Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, il is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. Funds Unrestricted ftjnds are available for use al the discretion of the Trustees in furtherance of the general objective of the charity and which have not been designated for other purposes. Reslricled funds are monies raised for, and their use restricted to, a specific purpose or donations subject lo donor-imposed conditions. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financia5 statements. Employee Benefits Wnen employees have rendered Servi￿ to the charity, short-lerm employee benefi'ts to which the employees are entitled are recognised at the undiscounled amount expected lo be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of ils employees. Contributions are expensed as they become payable. Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered lo pass the lesls set out in Paragraph 1 Schedule 6 of the Finance Act 2010. 11 therefore meets the definition of a charitable company for UK corporat'on lax purposes. 22

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 2. Income from donations and legacies RESTATED Total 2023 Total 2024 Legacies Donations Corporate donation5 459,379 736,920 68,491 555,852 671,542 154,146 1,264,790 1,381,540 Income from donations and legacies was £1,264,790 12023 £1,381,5401 of which £1,149,799 12023 £1,292,0801 was attributable lo unrestricted funds and £114.991 12023 £89,460) was attributable to reslricled funds. 3. Ineome from Charitable Activities Total 2024 Total 2023 Grants Other charitable income 311,229 18,019 269,961 28,943 329,248 298,904 Income from charitable activities was all attributable to unreslricled funds in both years.. 4. Income from investments Total 2024 Total 2023 Dividends and interest on investments 24,784 27,330 24,784 27,330 Income from investments of £24,78412023.' £27.3301 was allributable lo unrestricted funds. 5. Sale of goods and publications Total 2024 Total 2023 Pop-up shop sales income Online sales income Other sales income 33,472 44,014 27,698 37,050 69,348 11,017 Total sales of products and publications 105,184 117,415 23

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 5. Sale of goods and publlcatlons Icontlnuedl Total 2024 Total 2023 Cost of Sales.. Opening Stock Purchases Closing Stock 11,075 6,539 18,7401 17,104 14,800 111,0741 8,874 20,830 Surplus on sales activity 96,310 96,585 Income and expenditure arising from the sales of goods are wholly attributable lo unrestricted funds. 6. Other income Total 2024 Total 2023 Rental Income Mis￿lIaneOUS Income 44,785 6,683 44,441 2,046 51,468 46,487 Other income was wholly attributable lo unrestricted funds. 7. Costs of raising funds Total 2024 Total 2023 Salaries and staff costs Investment fund managers costs Sales activities Other direct costs Support costs 219,587 10,057 24,909 185,476 89,730 230,113 10,057 37,226 160,890 101,046 509,759 539,332 Costs of raising funds was £509,75912023- £539,332) of which £509.75912023- £539,332) was attributable lo unrestricted funds and £Nil12023." £Nill to reslricled funds. 24

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 8. Analysis of expenditure on charitable activities Current Year Salaries and staff costs Direct Support costs costs Total 2024 Research grants support Research grants Nature reserves Conservation projects Education and public awareness 51,283 13,945 65,228 387,739 72,584 693,434 124,514 387,739 27,577 189,448 18,491 31,062 378,473 50,240 13,945 125,513 55,783 511,058 623,255 209,186 1,343,499 £110,674 of the above costs were attributable to restricted funds12023 £108,634} and £1,232.825 12023 £1,094,936) were attributable lo unrestricted funds. Prior Year Salaries and staff costs Direct costs Support costs Total 2023 Research grants support Research grants Nature reserves Conservation projects Education and public awareness 28,565 16,842 45,407 268,812 89,419 659,033 140,899 268,812 49.912 185,381 37,066 22,665 338,944 19,627 16,842 134,728 84.206 409,801 541.151 252.618 1,203,570 9. Allocation of support costs Current Year Management & Premises Governance Administration costs costs Staff costs Total 2024 Fundraising Research grants Nature reserves Conservation projects Education and public awareness 15,816 3,163 3,163 28,469 12,653 43,942 8,788 8,788 79,095 35,153 9,972 1,994 1,994 17,949 7,977 69,730 13,945 13,945 125,513 55,783 63,264 175,766 39,886 278,916 Support costs are allocated in accordance with the accounting policy on page 19. 25

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Prior Year Management & Premises Administration costs staff costs Governance costs Total 2023 Fundraising Research grants Nature reserves ConseNalion projects Education and public awareness 52,125 8,688 8,688 69,500 43,438 52,988 8,831 8,831 70,651 44,157 7,989 1,332 1,332 10,652 6,658 113,102 18,851 18,851 150,803 94,253 182,439 185,458 27,963 395,860 10. Analysis of grants Grants tolalling £502,257 is reflective of grants paid. Recipients of grants.. Conservation Insight Grants Grant Recipient Grant Title and Description Grant Amount 7,240 7,500 9,821 M ala Rsearrh Centre The Habitat Founi5ation African Wildlife Foundation Conservation and ie5toration of African wild do sinKen DNA metabarcodin the food ol elusive Roach's mouse tailed dormice Supporting the creation ol Baygeli gorilla guardians in Campo Ma'an Reserve, Cameroon Cambodian crocodile conservation captive breeding and rele85e ramme Establishing artificial canopy bridges for fragmented popu18tion5 of olden lan ur in Assam. India Engaging local ¢ommunitites in the conservation of the endan9ered abal elba dra on tree and its de raded habitats in Ethio Conservatioll of 8 nursery ar88 for scalloped hammerhead sharks in the Pacific of Guaternala Ensuiin the lon -tertn sutvNal of released an olins in Vietnam Definin ancient rassland to allow for better roteclion in the UK Conservation of Madras hedgehogs in southern India Fauna & Flora 5,000 Conservation Himalayas 7,700 Adigrat University 18.920 Blue World Foundation 15,609 Save Vielnarn's Wildlife Planllife International Action for Corlltnunity Transformation India Foundation Trust Threatened Species Consetvation Allian THRESCOAL Hirola Conservation P Bahir Dar University 10,000 6,711 Identifying pangolin priority areas in Ghana 9,994 ramme Habitat restoration for hirola Conservation of djam-djam rnonkeys and their barnboo forest habitat in Sidamo Hi hlands. Ethio Collaborating with a local indigenous wmrnunity to cons8rve the stsrry ht harle uin toad in Colombi8 Conservation of Ch8C08ll P8ccary in the Gran Chaco of Paraguay 6,000 10,000 Fundaaon Atelopus 10.000 S. P. E. C. l. E. S- Lifescape International Inc 9,509 26

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Conservation Partnershlp grants Grant Recipient Grant Titl8 and Description Grant Amount 20,000 Snow Leopard Conservation Foundation Little Firefaff Project Advancing the local capacity for community-managed snow leopard corTrserv&tion in T05t Nature Reserve South Gobi Mon Conservation of slow loris through education afid farmer etnpowerment in Java Promotin coexistence of humans and Persian l&0 ards Safe uardin Hoolock ibbons and olden lan ur5 in A55am, India Conserving large carnivores through community empowerment in southern Tanzania 20,000 WildCRU Conservation Himala WildCRU as 20,000 UK mammal research and conservation grants Grant Recipient Grant Title and Description Grant Amount 3,614 Bat5 Ltd lrnproving the future for two Iree-(Iwelling bat species., barbastelles and Bechslein's bals Captive breeding 8nd rel8asing Scottish wildcats Royal Zoological Society of Scotland Trees for Life Vin￿nt Wldlife Trust Spires Ecology Waterlife Recovery Trust E15pelh Stnart 40,000 Establishing new led squirrel populations in Scotland Assessing the Social feasibility of reintroducing wildcats to Wales Producing guidelines for water vole tran51ocations London Water Vole Recovery Project- mink eradication work Can FIT (Footprint Identification Technology) identify small mammals case stud usin hazel dorrnico and hed eho 10,000 5.000 16,625 25,435 2,485 UK Conservation Internship Programme Grants Grant Recipient Grant TI￿e and Description Grant Amount 5,000 3,980 Joshua Srnith William Bayfield-Farrell Recoverin sea rass meadows Using citizen science records and museum specimens to map range chan es in dun beetles Creatin an action lan for Euro ean eels Records of sta beetles then and now.. ma chan e lor conservation Givin round-nestin healhl8nd bees and w8S sahel hand Assessing habitat suitability for reintroducing white Storks to the Dart estua Understanding the foraging and roosting potential of the UK'S disused tunnel network for bat5 Matthew Chen Fieya Read B8iley Ca15well-Morris Ursul8 Heinze 5,000 5,000 4,510 4,980 Rachel Reizin 5,000 other Grants Awarded in Year Grant Recipient Grant Title and Description Grant Amount 65,150 53,583 1,759 2,750 e07 Zoological Society of London Nottingham Trent University Orchard owners Alcedo Consetvalion Miscellaneous National Hed eho National Hed eho Orchard Grants Grantee worksho Conservation Standards trainin Ad'ustment to rants and bank cha es Monitorin Monitorin Pro Pro ramme ramme for rant leaders Total grants payable in the ygar 502,257 27

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 11. Governance costs Total 2024 Total 2023 Staff costs Legal and professional fees Trustees, expenses Board meeting expenses Auditor's remuneration 14,906 6,465 2,980 3,385 12,150 13,376 63 4,789 9,735 39,886 27,963 12. Net Income for the year The nel income is slated after charging.. Total 2024 Total 2023 Dep￿ciatIon of tsngible fixed assets Audilols remuneration- Statutory audit 11,889 12.150 11,989 9,735 13. Trustees. and key management personnel remuneration and expenses The trustees consider the board of Iruslees and the chief executive as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. The grants manager is also considered key personnel in relation lo the allocation of research grants. The pay of the chief executive and all staff is reviewed annually and normally increased in accordance with average earnings. The remuneration is benchmarked with conservation charities of a similar size and activity to ensure that the remuneration is fair and not out of line with what is generally paid for similar roles. The total amount of employee benefits received by key management personnel during the year was £95,475 12023 - £110,OSOI including pension contributions of £Nil12023 £8,593). The trustees neither received nor waived any remuneration during the year12023'. £Nill. 14. Staff costs and employee benefits The lolal staff costs and employee benefits were as follows". Total 2024 Total 2023 UK employee salaries Social security Defined contribution pension costs Redundancy 700,217 67,990 32,340 4,000 701,618 68,212 40,434 804,547 810,264 28

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 14. Staff costs and employee benefits Icontl The number of employees who received total employee benefits (excluding employer pension costs) of more than £60,000 is as follows.. Number of employees 2024 2023 £80,001- £90,000 During the year the charity paid £Nil12023- £8,332) under a defined contribution pension scheme on behalf of the staff members earning over £60,000. The average monthly number of employees during the year was as follows.. 2024 2023 Research grants Nature reserves Conservation projects Fundraising Education and public awareness Adminislralive 20 22 No trustees received any remuneration from the charity during the year. Four Iruslees12023 - four) received reimbursement for expenses between them tolalling £2,980 12023 £4,569). These expenses were made up of travel and accommodation expenses of £2,98012023 - £4,569). Trustees are required to disclose all relevant interests and register them with the Chief executive and in acwrdance with the Trust's policy withdraw from decisions where a conflict of interest arises. 29

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 15. Tangible Fixed Assets Freehold Land Long Roof Motor Leasehold Improvements Vehicles Property Fixtures and rittings Total Cost A8 at 1 January 2024 Additions Disposals As at 31 December2024 499,948 512,785 36.123 12,558 92,995 1,154,407 3,528 3,528 112,5581 96,523 1,145,377 12,558 499,946 512,785 36,123 Depreciatlon: As al 1 January 2024 Charge for the year Disposals As al 31 December 2024 129,000 10,256 10.207 1.153 12,558 92,995 480 244,760 11,889 112,558 244,091 112,5581 139,256 11.360 93,475 Net book value: 499,946 373,529 24.763 3,048 901,286 At 31 December 2024 At 31 December 2023 499,946 383,785 25,916 909,647 16. Fixed Asset Investments 2024 2023 Fixed asset investment Investment property 863,607 920,000 897,062 920,000 1,783,607 1,817,062 la} Fixed asset investments 2024 2023 As at 1 January Additions Disposals Nel gainslllossesl on revaluation 897,062 937,751 353,116 425,014 1452,4311 1524,8741 65,860 59,171 Market Value as a131 December 863,607 897,062 Historical cost as at 31 December 800,070 840,894 30

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Analysis of Quoted Investments 2024 2023 UK Quoted Europe Quoted Investments Overseas Quoted Investment5 270,920 51,170 477,980 367,341 64,822 408,731 Historieal cost as at 31 December 800,070 840,894 Material Investment$ 2024 2023 Investments representing more than 50/0 of the market Value of the portfolio Brown Advisory Fds BWN Adv Us Susl GGth Si GBP15.510/.} JPMorgan ETFS Ire US Rei Equity Esg Elf Disl16.480AI Vanguard Funds PIC S&P 500 Ucils Etf USD Dis16.01 OAI BA Beutel Goodman BA Beulel Goodman Us Val C TM Natixis Inv Fds TM N Ls Us Eqty Ldrs Qa Acc 78,221 83.708 49,408 58,119 46,337 74,837 91,778 Ibl Investment property 2024 2023 As al 1 January RevalLJation 920,000 1,166,688 1246,6881 Market Value as at 31 December 920,000 920,000 17. Debtors RESTATED 2023 2024 Legacies receivable Prepayments and accrued income 711,534 99,774 548,072 139,529 811.308 687.601 31

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 18. Credltors Amounts Falllng Due WithSn One Year 2024 2023 Trade creditors Social security & other taxes Other creditors Accruals Grants Payable 56,094 5,264 6,646 41,364 76,423 29,339 576 8,396 28,854 20,000 185,791 87,165 Amounts Falling Due After One Year 2024 2023 Provision for ￿paIrS 12,519 12,519 19. Fund reconclllatlon Restated Balance as at 01.01.24 Income Expenditure Investments osts {lossesllgain$ Balance as at 31.12.24 Mammal Trust UK Briddlesford Wood Briddlesford Wood Capital Grant Hedgerow Work While Rhino and Gorilla 180.814 33,943 157.125 89,991 188,3531 182,452 33,943 157,125 12,500 7,878 25.000 112,5001 19,8211 17,699 Total restricted funds 389,581 114,991 1110,6741 393,898 General Funds 3,164,128 1,660,483 11,742,584) 65,860 3.147,887 Total unrestricted funds 3,164.128 1,660,483 11,742.5841 65,860 3,147,887 Total funds 3,553.709 1,775,474 11,853.2581 65,860 3,541,785 32

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Restated Balance as Restated Income Restated Balance as Expenditu Investments re costs Ilosses}Igains at 01.01.23 at 31.12.23 Mammal Trust UK Briddlesford Wood Briddlesford Wood Capital Grant White Rhino and Gorilla 190,167 33,943 157.125 89,460 (98,8131 180,814 33,943 157.125 27,520 19,821} 17,699 Total restricted funds 408,755 89,4SO 1108,6341 389,581 General Funds 3,203,697 1,782,21S 11,634,2S81 {187.5171 3,164,128 Total unrestrieted funds 3,203,697 1,782,216 11,634,268) 1187.5171 3,164,128 Total funds 3,612,452 1.871,676 11,742,902) 1187.5171 3,553,709 Purpose$ of Restricted Funds: Mammals Trust UK was established during 2000 to promote mammal conservation in the UK. The fund was laLJnched to the public in April 2001. The Briddlesford Wood Fund represents 50/0 of the funding for the purchase of a plot of land at Briddlesford Wood in 1996. The Briddlesford Wood capital grant was received from the Heritage Lottery Fund for the purpose of extending the plot of land owned on the Isle of Wight. The White Rhino and Gorilla Fund was established in 2001 out of a legacy specifically bequeathed for use in connection with work with white rhinos and gorillas. Sufficient funds are held for each restricted fund in an appropriate form to enable each fund to be applied in accordance with any restrictions imposed. 33

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 20. Analysis of net assets betwoen funds Current Year Tangible Investment$ Fixed Assets Net Current Assets Non Current Llabilities Total Restricted Funds Briddlesford Wood Mammal Trust UK Briddlesford Wood Capital Grant Hedgerow work Vvhite Rhino and Gorilla 33,943 182,452 33,943 182,452 157,125 12,500 7,878 157,125 12,500 7,878 157.125 236.773 393.898 Unrestricted funds 744,161 1,805,582 610,663 112,519) 3.147,887 Total funds 901.286 1,805.582 847,436 112,5191 3,541,785 Restated Prior Year Tangible Investments Fixed Assets Net Current Assets Non Current Llabilities Total Restricted Funds Briddlesford Wood Mammal Trust UK Briddlesford Wood Capital Grant While Rhino and Gorilla 33,943 180,814 33.943 180,814 157,125 17,899 157,125 17,699 157.125 232,456 389,581 Unrestricted funds 752,522 1,827,053 597,072 112,5191 3,164,128 Total funds 909,647 1,827,053 829,528 112,5191 3,553,709 34

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 21. Reconclllation of net income to net cash flow from operating activities RESTATED 2023 2024 Net outgoing resources for year 111,9241 1127,835) Dividends, investments Depreciation of tangible fixed assets (Gain) l Loss on disposal of fixed asset investments Ilncreaselldecrease in stock Ilncrease}Idecrease in debtors Increase in Creditors Unrealised loss of fixed asset investments interest and rents from 124.7841 127,3301 11,889 168,4691 2,334 {123,707} 98,626 2,609 11.989 171,3331 6.030 1166,6971 14471 258,850 1113,4261 1116,7731 22. Pensions and other post-retiroment benefits Defined ¢ontributlon pension plans The Charity makes contributions lo a group personal pension scheme. The assets of the scheme are held separately from those of the Charity and are independently administered. The pension cost charge of £32,34012023 - £36,358) represents contributions payable by the Charity lo the scheme. The pension expense has been charged lo specific programmes where staff are engaged in particular aclivilies. The pension expense included with support costs has been allocated across the activities between unrestricted and restricted funds in accordan￿ with the accounting policy on page 19. 23. Ultimate Controlllng Party For the whole of the year, the charity was under the control of the Board of Trustees as shown on page ￿0. 24. Flnancial instruments The charity holds a number of financial assets (for example debtors and cashl and financial liabilities Ifor example creditors and provisions for grants payable) which meet the definition of basic financial instruments under the FRS 102 SORP. Details of the measurement bases, accounting policies and carrying values for these financial assets and liabilities are disclosed in the notes above. 25. Related party transactions On 2Th January 2025, The People's Trust for Endangered Species made a payment of £20,000 lo Royal Zoological Society of Scotland, accrued al 31 December 2024, of which Andrew Kitchener, the Chairman of People's Trust for Endangered Species is also a trustee. There were no other related paty transactions during the current or prior year. 35

THE PEOPLE'S TRUST FOR ENDANGERED SPECIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 26. Prfor year adjustments The comparative figures have been adjusted to ￿flect legacy income and donation income received in 2024 which ought to have been accrued al 31 December 2022 and 31 December 2023 as the criteria lo recognise income had been mel al that dale. Unrestricted Restricted Total Funds as previously reported at 31￿ December 2022 3.157,005 403,384 3,560.389 Legacies previously omilled Accrued income previously omilled 18,703 27,989 18,703 33,360 5,371 Funds reststed al 31st December 2022 3,203,697 408,755 3612452 Unrestricted Restricted Total Funds as previously reported al 31$l Deeember 2023 3,048,344 384,210 3,432,554 Accrued income previously omitted in 2022 Legacies previously omilled in 2023 Legacies previously omilled in 2023 27,989 18,703 69.092 5,371 33,360 18,703 69,092 Funds restated al 31st December 2023 3 164,128 389 581 3.553 709 Debtors as previously reported at 3181 December 2022 399.749 Legacies previously omitted Accrued income previously omitted 18,703 33,360 Debtors restated at 31st December 2022 451,812 Debtors as previously reported al 31 st December 2023 $66,446 Legacies previously omilled in 2022 Accrued income previously omilled in 2022 Legacies previously omitted in 2023 18,703 33,360 69.092 Debtors restated al 31 ¥1 December 2023 687 601 36