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2024-01-01
Sage Accounts Production Advanced 2024 - FRS102_2024_Charity
16,343
16,343
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04310834
2024-01-01
2024-12-31
04310834
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04310834
2023-12-31
04310834
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04310834
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04310834
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04310834
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04310834
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04310834
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2024-12-31
COMPANY REGISTRATION NUMBER:
04310834
CHARITY REGISTRATION NUMBER:
1091671
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Company Limited by Guarantee |
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Unaudited Financial Statements |
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Company Limited by Guarantee |
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Year ended 31 December 2024
|
Trustees' annual report (incorporating the director's report) |
1 |
|
|
|
Statement of financial activities (including income and expenditure account) |
4 |
|
|
|
Statement of financial position |
5 |
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|
|
Statement of cash flows |
6 |
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|
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Notes to the financial statements |
7 |
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Company Limited by Guarantee |
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Trustees' Annual Report (Incorporating the Director's Report) |
|
Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended
31 December 2024
.
The charity has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the charity will remain dormant for the foreseeable future.
Reference and administrative details
|
Registered charity name |
Elephant Family |
|
|
|
Charity registration number |
1091671 |
|
|
|
Company registration number |
04310834 |
|
|
|
Principal office and registered |
27 New Dover Road |
|
office |
Canterbury |
|
CT1 3DN |
|
England |
|
|
The trustees
|
Accountants |
Burgess Hodgson Limited |
|
Chartered accountants |
|
Camburgh House |
|
27 New Dover Road |
|
Canterbury |
|
Kent |
|
CT1 3DN |
|
|
Structure, governance and management
Constitution
The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dating from 28 September 2001 as amended on 12 January 2017.
Board of Trustees
The Trustees (who are also directors for the purposes of company law) who served during the year are set out below:
- Ramani Ganesh
- Ruth Ganesh
Trustee recruitment and induction
The power of appointing new trustees is vested in the existing Trustees of the Charity.
Any new Trustees will be chosen by the existing trustees for the skills and experience they can bring to the Charity and any training needs will be assessed on an individual basis.
Trustees serve for a three-year period and may be re-elected for a maximum of two further three-year terms.
A formal induction process is followed for new Trustees. Each Trustee meets members of the senior management team and is given a handbook explaining their duties and responsibilities, as well as setting out the work of the Charity.
Organisational structure and decision making
The Trustees are legally responsible for the management and control of the Charity.
The remuneration of key management personnel is agreed by the Board through approval of the charity's annual budget. The appropriateness of remuneration is reviewed annually with reference to published salary levels and pay increases at other charities to ensure that the charity remains sensitive to the broader issues of pay and employment conditions elsewhere. Delivery of the charity's vision and purpose depends on our key management personnel.
The Charity had one subsidiary, Jungle City Enterprises Limited, which had limited activity and was formally dissolved on 24 December 2024.
Objectives and activities
On 1st January 2020, the charity formally merged with the British Asian Trust in order to better achieve the objectives and activities of the charity, which are detailed below.
As the largest, most populated and fastest growing continent on Earth, Asia is the region of the world where the most animal species face extinction due to conflicts with humans. As human populations expand and natural habitats shrink, people and animals are increasingly coming into conflict over living space and food. The rapid development of land for use by humans all over Asia poses a serious threat to many animal species, and endangers millions of people every day.
Elephant Family
exists out of urgent necessity due to a serious lack of investment and attention on this conservation and humanitarian issue. Elephant Family
continues to assess delivering maximum impact for wildlife conservation in Asia, engendering coexistence through conflict mitigation projects and working to preserve key habitats home to tigers, elephants, leopard and gibbons.
Elephant Family maintains a programme of important work across elephant range states, whilst campaigning to raise awareness and funds.
Achievements and performance
The charity had no activity in the year, as on 1st January 2020 the charity transferred its assets and liabilities into the British Asian Trust as part of the merger of the two charities.
Financial review
In the year to 31 December 2024 no funds were generated (2023: £nil) as the charity did not have any activity because of the merger with the British Asian Trust on 1st January 2020. At the year-end our net assets were £1 (2023: £1).
Reserves policy
The charity's reserves policy is no longer applicable as the charity remains dormant following the transfer of its and assets and liabilities to the British Asian Trust as part of the merger of the two charities.
Going concern
Following the transfer of the charity's assets and liabilities to the British Asian Trust, the charity will continue as a dormant entity other than if it receives any future legacy income. The financial statements have consequently been prepared on a basis other than going concern. This has not resulted in any asset or liability reclassification or change in carrying value.
Plans for the future
The charity will no longer have any activity and its objectives moving forward will be undertaken by the British Asian Trust. Please see their Trustees' Report for more details (charity registration number: 1127366).
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on
7 August 2025
and signed on behalf of the board of trustees by:
|
Company Limited by Guarantee |
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|
Statement of Financial Activities |
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(including income and expenditure account) |
|
Year ended 31 December 2024
|
2024 |
2023 |
|
Unrestricted funds |
Total funds |
Total funds |
|
Note |
£ |
£ |
£ |
|
---- |
---- |
---- |
|
Total income |
– |
– |
– |
|
---- |
---- |
---- |
|
---- |
---- |
---- |
|
Total expenditure |
– |
– |
– |
|
---- |
---- |
---- |
|
---- |
---- |
---- |
|
Net income |
– |
– |
– |
|
---- |
---- |
---- |
|
|
|
|
Reconciliation of funds
|
Total funds brought forward |
1 |
1 |
1 |
|
---- |
---- |
---- |
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Total funds carried forward |
1 |
1 |
1 |
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---- |
---- |
---- |
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|
|
|
No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current year or prior year.
|
Company Limited by Guarantee |
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Statement of Financial Position |
|
31 December 2024
Fixed assets
|
Investments |
8 |
1 |
1 |
|
---- |
---- |
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Total assets less current liabilities |
1 |
1 |
|
---- |
---- |
|
|
|
|
Funds of the charity
|
Unrestricted funds |
1 |
1 |
|
|
---- |
---- |
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Total charity funds |
9 |
1 |
1 |
|
|
---- |
---- |
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|
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the
board of trustees
and authorised for issue on
7 August 2025
, and are signed on behalf of the board by:
|
Company Limited by Guarantee |
|
Year ended 31 December 2024
|
2024 |
2023 |
|
£ |
£ |
|
Net decrease in cash and cash equivalents |
– |
– |
|
Cash and cash equivalents at beginning of year |
– |
– |
|
---- |
---- |
|
Cash and cash equivalents at end of year |
– |
– |
|
---- |
---- |
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|
|
|
Company Limited by Guarantee |
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Notes to the Financial Statements |
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Year ended 31 December 2024
1.
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 27 New Dover Road, Canterbury, CT1 3DN, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements are prepared on a basis other than going concern. This is because the charity has transferred its assets and liabilities to the British Asian Trust as part of the merger of the two charities. The charity will continue but as a dormant entity, other than if it receives any future legacy income. This has not resulted in any asset or liability reclassification or change in carrying value.
Statement of financial activities (including income and expenditure account)
The entity is dormant as defined by section 1169 of the Companies Act 2006. The entity incurred no significant transactions during the current year or prior year.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designed for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs 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 to the financial statements.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.
4.
Limited by guarantee
The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
5.
Staff costs
The average head count of employees during the year was Nil
(2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
6.
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees (2023: £nil). No trustee expenses have been incurred (2023: £nil).
7.
Tangible fixed assets
|
Equipment |
|
£ |
|
Cost |
|
|
At 1 January 2024 and 31 December 2024 |
16,343 |
|
-------- |
|
Depreciation |
|
|
At 1 January 2024 and 31 December 2024 |
16,343 |
|
-------- |
|
Carrying amount |
|
|
At 31 December 2024 |
– |
|
-------- |
|
At 31 December 2023 |
– |
|
-------- |
|
|
8.
Investments
|
Shares in group undertakings |
|
£ |
|
Cost or valuation |
|
|
At 1 January 2024 and 31 December 2024 |
1 |
|
---- |
|
Impairment |
|
|
At 1 January 2024 and 31 December 2024 |
– |
|
---- |
|
Carrying amount |
|
|
At 31 December 2024 |
1 |
|
---- |
|
At 31 December 2023 |
1 |
|
---- |
|
|
All investments shown above are held at valuation.
9.
Analysis of charitable funds
Unrestricted funds
|
At 1 January 2024 and 31 December 2024 |
|
£ |
|
Unrestricted funds - General funds |
1 |
|
---- |
|
|
|
At 1 January 2023 and 31 December 2023 |
|
£ |
|
Unrestricted funds - General funds |
1 |
|
---- |
|
|
10.
Analysis of net assets between funds
|
Unrestricted Funds |
Total Funds 2024 |
|
£ |
£ |
|
Investments |
1 |
1 |
|
|
---- |
---- |
|
|
|
|
|
Unrestricted Funds |
Total Funds 2023 |
|
£ |
£ |
|
Investments |
1 |
1 |
|
|
---- |
---- |
|
|
|
|
11.
Analysis of changes in net debt
|
At 1 Jan 2024 |
Cash flows |
At 31 Dec 2024 |
|
£ |
£ |
£ |
|
|
|
|