IIECIl,8TERCI D CIIARITY NIIMBF.R: %C.11523.$9 Repot'l of tlie Ti'u5tee5 Unaiidited fiiiJanciAI Slatenient5 for the Yeai. F4nded 31 Dec¢rnb¢r 2024 for Gall RoberTson CA Tweedside Park Tweedbajik clkii'kshire 'rD13'1'1,:
Ivt- Ilie I'ciii. Lii(Jed 31 Deitiiiliei. 2D2 IIHge R&bPlJI'I of tlie Ti'iistees Il#lMiiic %li¢et 13 10 17
C¥affte RangcTS llltei'nxtlon#l Report vf ¢IiL, TI'us¢L'¥?S foi. tlie YeAI' Ended 31 DeLenibei' 2024 The tru5tee5 pr¢seiit their report witl) tlie financial stalein¢Jit5 of tlie charity for the yeAr ended 31 Dw¢n)bei- 2024. The tTuslec5 have adopted the PTOV151t>i)s of Accoiiiiting and Ilcpoitiiig by C'.liai'itie5.' Slateiiieiil of Recomrncnded Practice i)pli¢able to ¢hcirilie.% preparing th¢ii' ac¢oLlnt% in accoi'dc1 nce with tlie finanGiRI Reporlillg 8talida1 applicable in the IIK and Repiiblic of Ii'eland {FRS 102) (cffcctivc l Jaiiuaiy 2019). Pagc I
011,1£4 C'l'IVI,:S ANI) AC."I'IVI'I'II:, S
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0 5d?ve ivildlife Riid iyild spntes"
Wc Ixlicvc that. iti oiéer io savc wildlitc aiid wild SPL2CCS IIIIC ILJI'LII ivoi'ld/iiL?iiirel. one Imusi lirsi suppoii and eiiitx)Iver tlie
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Communlty Einpoiverment Mod¢l compi'ises iliTee {31 x l<¢y Elenients, naiiiely.. I. Eng#ge 11. Educiite Ill. Enipowei. 'riic Coniinunity En)powei'ment Model CRables local c(>niini)iiities lo bELome a¢tive stakeliolders #lid beneficiaries in wildlifc conservati(In. Siippoi't via this model 18 desigjicd to tnotivdie, inforin, and uplift IvLal Coininuiiilies livii)g along5idc wildlife. to have thc deqiie. knowlcdge and ability to con$eJve tialiire on a sus¢aii)dble basis aiid lo live Tii liaiinony with it. The Inodel can bE applied to any conijnuiiity Iliat ii)Iluen¢es eonservalioii oiitcoines, biit it is particularly rel¢vant lo th08e communities living Lonliguoiis ¢0 prolecled areas. The i)iudel engages coJi)Inunities to help rediice Hunian-wildlifc c.onflict. thei'eby providing an iinmediate alld tangrible benefit froin conseivation. 'riirough education and aworen&8%. the modcl helps to proinote tlie kniowledgie Hnd iinde131aiidiiiLy of Ilie value aiid importan¢¢ nf conscyving natiiit and the siistaiiiable uti1É5ation of naiural i'esoiijces. wliilst 5iIMulianeiJusly increasiiig the peireption of risk irtvolved in wildlife crime. Finally. by impiDving liveliliood security aiid empuwering local coninillnjties with viable alternative8, invcstm¢nt and coIMm¢i'¢ial partnership opportunitirs, wliich are linked to iiatLire. Il?e model aiins to niiligate tlie depl¢tion and devastation of the tural woi'ld. Page 3
CI IILVLMLN'I'.% ANI) l>blll,'OIIMANC: SllnJniHI'}' of Ac*ivilies SuppTrrted 'l-Iie eiiipoiveriiietii of 2¥(} IIAngyci'5 iii £ciiiibii£ willi a£kqUi te levels of w¢lfarc, Ir1L Itiing aiid opci'¢ilioiial iv. IECASAI ( i?iifLfLIiLC Wellarc OpLralioiiol Siipport Si%ll'liiik- ld LoR£iW AN tcclinolo¥y rollcd OLII lo all licld caiiii)& 10 tiiipiDvc f1cld coiiiJiiUtiicaiio ljage 4
Tl)is welfarc. training and operational siipport to Rangers tinnslaled into the followiiig oii¢piils'. Resource PIDteclion 22.652 Rang¢i' Patrol Days b. 88 poaclieis appithended 32 illekTal lii'eaiiiis confiscated d. 321 kiiives. si)¢ats and axes confiscated 672 wire siiarcs IEmoved f. 1.425kg of b11511 meat recovered Wildlife Rescue o. 4 elcphanl calves Teseued, oi'plianed a resiilt uf poa¢liiii&T aijd huniaii-wildlife coiiflict b. 26 orphaned elepliants receiviiigj ongoingF ¢are and IEI)abililation c. 16 x pi'imales rescued fr(>m Ilie illegal pel trade d. 22 x pi-iinates ¢onfirined sui'viviiig oiie-yeai. po4t-ielease e. 20 collared elephan15 lllolljtoyed lo uiideisland elephant Inoveiiients Iiiid dynaniic5 between the oi'phaiied elepliai)ts and wild elepliants Community Oiilreacli= 2,360 s¢l)ool ¢l)ildreJi ejigaged in weekly Lonservalion clubs li. 701 school childieii enbjabjed iii Discovery Days at the GRI Wildlile Discovery Centre iii. Weekly c()nsei'valioii-IlieJned radio bi'oadcasis lo >1 i o,oua lislenei'5 iv. 154 vuliiei'able woilleii einpowei'ed witli sustaiiiable liveliliood8 6 consci'vatioji-tlienied regional yoiiih football tournainciit5 facilitated vi. 210 I luinaii-wildlife ¢onfli¢ls respoiided to. involvin&i 9 species of wildlife Page 5
Ilepijil i)f thc'l i'u5tees for tIJL' I'oJii- I,:Ji(Icil 31 DL'ccinb¢r 2U24 Yi)11 fiil)e- 28.9401"27 ()281 ik-fnk 4.1701"4.1701 Ilic VoliiiilcLI'S I'IDgiaiiiiiic pr(Ivided .11(? Vpliinleei. fJHy% of siipjxirt toward Ilie above-iiieiilini)ed froiiiline IJSA1161 b. Ncthcrl?L iid8151 UK141 FrEiiiLc141 PagL' 6
"iindi'Ai$ing• Mai'k¢tithg & C.ommunicAti¢biiS Olle of the k¢y ()bjcctive5 foi. re¥ist¢Tiiig eslablisliiiig GRI in the UK is 10 build our fundi?isiiig cRpacity iii ordei. 10 generate gieater sustsinability for the OKg)anisalion. T51is will eiisure ilia( we can coiiliiiiie to siipporl Raiigers aijd local ¢omn)unities to save wildlite #nd wild spaces. This biual will be achieved by Guiilijiiially stiEngilieiiiiig oiir fiii)drR15111g. mai'keling and conimuilicatiun JLlivilies. In 2024, GRI expai)ded our Comniunica¢ions Team witli tlie addiliaii of a full-t¥me C.nmin(iiii¢alinn8 Officer, based at the Wildlife Distuvery (:entlE. a5 well as a UK-based 8cien¢¢ C.omniiinicatoY. bLiilding tllJ5t and Credibility with the public and oiir stakelioldti's. During 2024, GRI 12ised a total of £133.528 {please refei. to Fii)anLiHI Review below). This cliaritable income included= 1. £4.57] restricted fLJiidiii£ 2. £128,957 unrestriLled funding lji addillon to the siipport and teclinical 5ervÈces piDvided by GKI, tlie chai'ity was ablc to disbui'%e £8,754 for equipment piiicliases to GRI in /anibia, foi. frontlinc consei'vatioii opcratiniis. A r¢seTve of £13,061 was retained within the cliai'ity. In 2025, we will ¢ontinue tLI Strengthen Good Govei'naiice l.1}S5 Ilie enli1¢ width ai)d breadili ofGRI. Tliis will be coiipled with a tliree-pi'ong7ed Siraiegi¢ Approach 10 siabilise, LoJisolida(e at]d biJil(I gyrealei. suslaiiiabilrty wiihin ilie orgaiiisatioi). We will also continue to fi)cus OJJ stlEngilieJiin¥ oiir Fitiidraisiii&. Mai'kelingl & CoininiiiJiLaiioiis capabiltty wiiliiji (JRI, to eiisure we can increase oiir revenue generatioii witliiii the TradÉitrB Siibsidiary, as well a5 b005tiiig donation% and grant lijiiding withiii the Chartty. IIINANCJAL RLVITrW Resei'vts pulicy A8 part of its Rcserve5 Policy. GRI has set an initial iargei io establisli a Reserve Fund of £120.000. This will provide Iw¢lve 1 121 Inontlis of operational funds to enable Ihe org#i)isa¢ion io fiii)cttoii adeqiialely iii (lie UK ftnd pi'ovide all Jiece5sai'y supporl ¢0 froniliiie ¢onservaitoii opeJ'alioEis wli&lsl iiew fuiidiiig 51reaiMs air beiJi& established lor Il)e orgai)ISdtion. We want lo steadily ijici'ease oiii. reserves IN Ilie sliorl terni wjih a goal of me£liiig i)iir £120,000 targct withiii a 3- 5 year period. riUI'URF' DLVELOPMENTS In 2025. tlic GRI Ilcad Office will coiitiniie io f(18 Iieavily oti consolidatinE 115 fiindraising, niarkeling and coinmuiiications activities within the UK to enable ongoiiig ci'itical 5llPPOrt of the Rdngjers ii is einpowerinu to SVe wildlife and wild spaces in Zainbia, wliilst also &iniingi io build oiir Reserve FuIid (see 1110 below), to help aLcuinino(late uiiftsreseeii challen¥¢b, Los¢s and liabilities. A ujoud exainple of this was tlie receiit {aiid suddenl ¢iit in USAID liii)ding. Thi'oiigJl)out Iliis pi'uc¢ss, goal will be lo raise awarenes5 to a global aiidienc¢ {btsih yoiing and old), of the valiie and impoilaiice of pi'olectitig natiiir. To achiev¢ thcse aspirations, we will.. l. I,urther sti'engihen oiir sales and In¢1rketing capacity Wthin Ihc lrndiiig 511bsidiaTy to boosc produci sales and tlierefore, increase surpllls revcniie, which can be gifted 10 (he cliarity. 2. Bliild upon our ¢ommuni¢aiions successes of 2024 across all GRI Social media platfoiins. lo help genei'ate giEater awareness ai)d appreciation of ihe value and iinportal)Le of tldiiire. 3. Refr#5h the GRI website to ali&>n willi ilie i)ew Good Goveriiaiice slriicliires, wlii1s¢ also ¢onliiiiiii)g lo provide reLJuldr updates. blo&Ts. vlogs Rnd new51elters lo uur followttrs aiid supptsiters. Iiicliided iii tlie5e updates will be a greater focu5 On scienc¢-based Lommiiiiications. 4. Eslablisli the Peebles Officc (CIRI Flcad Offic¢J, a8 a tcrminal to re-biDadcast live stream images from tlie fi-oiitlinc of ¢onservi?¢ion into an educational bascd digit&l platfomi. 5. Siipport tlie ongoii)g upgrdde of voliinre¢r acc()mmodRiion all GRI cainps in Zambia. 6. F.Sliiblisli Yi)uili F.IrpJowenment & EducL2tiot] through youth football toul'ndin71s in the local communities and iiiclude thi5 as part of the Voliinte¢rfy Progjrainine. 7. Suppoit tlie esiablighmeni of a foijnalised RankFer Welfaie Progjiumiiie for all GRT siipported Raiiger Pagc 7
RLI)vi't of Iljc Tt'usloi's foi. Ilic I'clli. Ei iicled 31 DeceiEibei' 2024 Wildlite ResciiL d. Re%cclieli &- 'fcclinolog)' S-IRUCTIIRE, GOIIERNANCE ANI D Il,IAYI IIGLMLNT Guod Govei-nmnce M'.In.'Igeiiiellt Risli InRiiagciiienl REFERfi NCE AND ADMINISTRATIVb. Dl-.'I kl11.S SC'0.5?359 77 Norihgatc PLebleg CI.145 8BU
CrHme RRNger5 Interiiatioiial R¢pvi'l oftli¢ Ti-usltes f&i' the Y¢ai' Li iidcd J I D¢cLmbci' 2024 Indepenent ExAmlner Gall Robenson CA Tweedskde Park Tweedbank C)818$1)iels Selkirk5hire TDI 3TE and signcd on its belialf by: Page 9
liidependeiit L'xiiINinrr s slnteiiictit 10 keep dccoiitiliiigtr I'ccoi'ds iii accoiT117¢c iviih Scclii)11 4411 Ilii l of tlie •llQ5 Aci l)d Rcgiilalion 4 lif IliL 2(K)6 AccoiJri15 ReguliL 110115: lind Gall KubLr15011 CA Twcc(Iside Paik TwLedbaiik TDI 3TE Dale..
Gnme Rxngers lthteYiiAIioll4?1 Statement of 14inRI)ClAI Aclivili¢s fov the YeAI' Pjlldeil 31 De¢tiiJhci' 2024 Pei'rod 27.2.23 t() 31.12.23 Total runds Year l.-iided 31.12.24 LlniEstrÈtled fiind Resti'ictcd fiinds fiinds Notes INCOMTr: AND ENI)OWMEI N'fs TrROM l)OllcltinlJs %nd legacC5 138,957 3.198 142,155 126,935 Other trading activitics 1,500 138.957 143.528 528.435 EXPE4 NDITIJRE Oly Ch&rÉtablL ii¢tiwities Wildlife cojiservation support 127269 130.467 124.054 NET INCOME 11,688 4.381 RECONC.'ILIATION OTr FIINDS otAI fulld% bi"ouglit toal'd 4,381 4.381 TO'I'AI. FIINDS CARRIED FORWARD 16.069 17.442 The notes forin pail of these financial stalcineiitg Pa&)e I
B#l#ncc Slicel 31.12.24 Toliil Uiiieslrictcd Rc511'iclLd Notes C[IRRENT AS.SCTS r)cliii)I 16.844 1.373 18.217 c.Rri.DITOII.S 17751 {7751 17501 Nll. ciiiiiir.yi I. A&Sli I',$ IC?.OC)9 17,442 4,381 TOTAI, A,SSCT,S l.Ls.% fiiRRf.NT LIAiIILI-I'i r.s 16,OC)9 1.37.1 17.442 4,3111 YEI T AS.SE"I'S/{I,IAIIII,I'I'ITr',S) 10.1169 4,3¥1 FI IJNI). Ui)I'esii'tcied fiiiids 1 (),069 4,.381 'ru"rAL FUNDS 17,442
GAniC RangLfS Intei'nHtIoiihl Notes tu the f4illllnciAI Stdlenivihts foy the YeAr Ci iided 31 Deceii)ber 2024 ACCOUNTING POLICIES B#sis of prep&Jing the fith¥LlltlAI stAtetnent5 'I'lie linaiicial s¢alcinciit8 of thc cliai'ity. Ivhi¢l) 1% a piiblic benefit Wiitty undei. fRS 102, have been prepare(l in ccordatice witli Ilie Cl)ni'ities SORP (I-'R$ 102) 'Accounting and Repx)I'liiig by Cliarities.. Stdleineiil of RccollTrm¢nded Pi'acticc applicable to ¢hariiies prcparin¥ ih¢ir gc¢ounls ij) accordaii¢e willi tlie I,'iiiai)cial Repoiliiig Standard applicable in tlie IJK and Rcpublic of Ir¢laiid (FRS 102) (efFgctive l Jaiiiiary 2019),, fiiiancial Reporliiig Standard I02'The FinanLidl Reportin& Siaiidard applicable iii Ilie UK and Repiiblic of IIElaiJd' aiid Ilie (:liai'ilies and Trustee Invesimeni {S¢otlandl Aei 2005. Tlie firiajitial slateiiietits have beeh prcpared iiiidci. the histoi'ical cost Gunvention. Cuiii% Cothcej'n Tlie truslees Iiave as5e5sed a pei'iod ol 12 monilis froni th¢ date ot appixival of the finaiTr¢ial stateinenls #nd Consider tl)at no maicrial iincertaintlC5 exist that casi %ignificaiit doiibt abour ilie ability of the cvillpaiiy io LoJilii)ue a5 a gioing concci'n. Thi>s the diit¢tors adopt tlie goiiig concern basis of ¢iccoiiniiiig in piepai'iiig ¢he fiiiaiicial slHleiiient5. Intome All income is reeogiiKsed in the Staten)eni of Fitixncial Activitie5 Ullce the cliai'ity lias enliilement io tlie funds. it is probable that the income will be reeeived aiid the ain(iuiit cali be tneasiii'ed Teliably. Expenditiire Liabilities are reeognised as expenditiir¢ as as thciE is A legal or eonstrilctivc obligation committing the cliarity to tliat cxi)cnditu¥e, li is pmhable that a trallsfer of ¢eniiniiiic bciiefi15 will be reqiiii'ed iji setileiiicni and the di1 Of Ihc obligation can be rneaguitd reliably. Expcnditure HL¢ounled foi. on ai) acci'uals basis aiid has beeti classified under licadings tl)*t aggregate all cost related tv il)e category. Where costs caiinot be dii'ecily alti'ibllted ta porticulai. headings they have been allo¢ated to activilies oil # basis Lonsislenl witli Ilie u5¢ 01. Irsources. Grants offered SiLbj¢cl lo Conditions wliicli have not beeii D)el at Ilie yeai. etid date are iioted as a c()mmitiiient biit not acci'ued as expenditu. Govei'n%bnre costs Thc TaxatiTrn The ¢liarity is exempt from tax on it5 chariiable aetivittes. i lId 4e¢oynllng UtiiEsli'icted funds can be used in accordaiice wtIl Il)e cliai'itablc objective8 at tl)c discretion of the trustccs. Restricted flind5 can only l)e ed for particiilay rosti'icted puvp(>8es within thc objects of the ¢harity. Resti'ictions arise when spe¢iti¢d by ilie donoi. OT when flind8 ale raiscd for pailiciilar reslricied piirpose5. Fiirthcr explanation of thc nature and purpose of trdch fiii)d is included in ilie tiotes to the fiiiaiicial statements. HirL pyreliase Jnil leasing cummittntnt$ Renlals paid uiidei- opei'atiikbi leases are Ll)arged to th¢ Si4ÉEIMenl of I,ii)ancial Activities on a qiraight liiic basis over the period ol'ih¢ ledse. Pensioth LOSts And other post-iYtlTClllCllt benefit8 'I'he charity opcrates rt d¢tined ci)niribution pensioi) sclienie. C.oiitribiitions payable to the ¢liarily's pejision 5Llieme are charged to th¢ statetncnt of l inHI)¢illl Activities in the pei'iod to whiGI) Iliey I'elaie. Page 13 coniinued...
GntllL RMM¥ci's llllei'nAttiiiifil foj. Ilio I'L'ai' Eri(JL.d 31 DL'I'L'riibei' 2024 Af.C.QIIN'I-IN(: I>()I.11.'IES_ coiitiiiuoil Pt'OVl8lnllS O'I'HLR I'RADIYG ACTIVITIES Yea¥ Eii(led 31 12.24 lo 11 12.23 Spoii.soisIIips 1.373 1,500 Tllll%'l'l.:fr;.%' IllJli q IIN Tr'IIA TION AIYD BLYI Lfi i-rs Th¢re wcrc i)0 (I'ii%lces' reiiiiiiicialioi) or oiliLI' l)tiielils foi. Ilie yeai. Ltided 31 DeL¢iiiber 2024 1101. for Il)¢ peTiod ciided I l De¢ei)Ib¢i" 2023. Ti'usleL'5' exi)L•II$LS Tliei'e WLfL' no tI'U51Les' e.Kl)eii.%es paid lor ihc S'car Liided 31 Dccciiibcr 2024 tior foi- Ilic pcriod ciidcd 31 Deceiiil?¢1' 2023. ST AFI,- (.%.r5 27.2.2.1 YtilT Fi)ded 31 12.24 to -11.12.23 Siipi)nit No eiiii)IoyLLs TeLeivcd eiiioliiiiieiiis li) CXCC5s of LC?O.OOQ. l)agc 14
Gime Rangers lijtei'nntiunul Noles to lh¢ Fiii#neiAI Slateiiienls- coiitiriue fot. tlie Yeai. Elided 31 Deeembet. 2024 COMPARATIVbS liOR-I'HL S1'A'I'LMENI' OD. lilNAN(:IAI, ACI'IVITIF..8 Unrcslrictcd fund Restricted funds Total funds IP4COME AND ENDOWMENTS FROM DollatlOll5 and legacies 98.972 27,963 126,935 Other trading aclivilies 1.500 TolAI 98.972 128 435 IXPCNDITURE ON Cliai'itxble Aclivi(ies Wildlife coiiseivatinn suppoII 94.-$91 124054 NET INCOMb 4.381 4.381 T()TAI. FUNDS C.ARRIED F()RWAR 4.381 DEBTORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR 31.12.24 -31.12.2.3 GRI Trading Co Ltd 18.217 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 OtheT cirditor5 775 750 MOVEMENT IN FUNDS Nei Inoveniei)t in funds At Jl.12.24 At 1.1.24 Urti'estiicteil furtils GeneTal nd 4.381 11,688 16.069 Restrleted funds Wildlife Discovery Cenlre 1,373 1,373 TOTAL FUNDS Page 15 eoniinued...
rui. tlie I'cAr CJi(le(l JI DeLtii)bL'r 2Q24 Iovli MF.IY'I' IP4 li IlIyI).4- coiitiiiiie(I Ii)comiiig Tesviiire5 R¢50ITTCC5 expciidcd i ovciiicnt UNrc5ti'iitcil luiiil 138,957 1197.269) 11,688 Wil(Ilife Dis¢owei'y C'ciitie 1,17.3 -3,198 -1,198) 4,-571 {.1.1981 1.37.1 TOTAL fiiNDS 141,528 110,4f77) 13,061 31.1? 2j UIii'L'51t'iLted fuiids 4,381 4,381 TO'fAI. I,'IINDS 4.381 Resoiii'ces Lxpeiided Moveiiiei)I iesoiii'Les IC)4,591 } 4,J81 RestriLte(I fiiijds Pl'ioi'sfoi'd Scliool Wildlile DisLOYL'ly CLiIII¢ 175 1,500 ?2.788 { I,-fjooi 122,7881 Raiiger Lal? 29,463) TOTAL fiiNDS 1 ?8.4.35 124.0541 4.381
Rliilgei ljJlei'n#tioiiAI for tli¢ Ye#i' Li iide(1311)eccnib¢i' 2024 RELATFD PARI'Y DIS(:LOSURES 'I'liere were no relatcd party tTAnsaclions for the yeai. ended 31 Decembei. 2024. FEES PAID TO INDEPENDENT EXAMINER tl)e year tl)e Charity paid £1,234 to Gall Kobert50n CA foi. iiidepeiidcnt examination ofthc accoiints. Pa&se 17