Borneo Orangutan Survival UK

	Page
Trustees' Report	1—13
Independent Auditor's Report	14—16
Statement of Financial Activities (including Income and Expenditure Account)	17
Comparative Statement of Financial Activities (including Income and Expenditure Account)	18
Balance Sheet	19
Notes to the Financial Statements	20—26

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The charity’s objectives are:

To partner with Borneo Orangutan Survival (BOS) Foundation, an Indonesian non-profit, to raise awareness and financial support for the rescue and rehabilitation of orangutans in immediate danger and their reintroduction - where possible - to protected rainforests.
Equally important, BOS UK works with the BOS Foundation to protect and restore orangutans' wild habitat, promoting biodiversity and fostering ecological balance. Many of these sites also involve partnerships with the native communities bordering them to ensure a sustainable future for all inhabitants.

The charity's main activities centre around the education, outreach, and fundraising efforts to advance our core mission to create a world where all wild, rehabilitated, and continuous care-dependent Bornean orangutans and sun bears live in sustainably managed forests or sanctuaries, providing benefits to people and nature alike. This vision is implemented through both digital and face-to-face outreach. These services include our symbolic orangutan adoption programme, project specific fundraising appeals, public talks, online and offline events, and educational tools. In 2025, we continued our progress both in our support of the BOS Foundation and here in the UK.

Significant Activities

Letter from our CEO

Dear supporters,

As we reflect on the past year, I am struck by both the urgency of our mission and the tangible progress made possible through your support. At Borneo Orangutan Survival UK, our role is to connect the commitment of supporters here in Britain with the extraordinary, on-the-ground conservation work taking place in Indonesia. In 2025, that connection has never been more vital.

The challenges facing orangutans and their rainforest habitat remain profound. Deforestation, habitat fragmentation, and the lasting impacts of climate change continue to threaten one of our closest relatives and one of the most important ecosystems on Earth. Yet, alongside these challenges, there is real and measurable hope.

This year, thanks to your generosity, we have helped sustain the rescue, rehabilitation, and long-term care of hundreds of orangutans. Each individual represents not just a life saved, but a step toward rebuilding wild populations. At the same time, critical habitat protection and reforestation efforts have continued to restore degraded landscapes, ensuring that when orangutans are ready to return to the wild there is a forest waiting for them.

What sets this work apart is its scale and its permanence. This is not short-term intervention. It is the patient, complex rebuilding of ecosystems, combining science, community partnership, and long-term commitment. It is also proof that conservation, when properly supported, works.

In the UK, we have focused on growing awareness, strengthening partnerships, and engaging policymakers and supporters alike. From parliamentary engagement to donor outreach, we are building a broader coalition of people who understand that protecting orangutans is inseparable from protecting our shared climate and biodiversity.

None of this would be possible without you. Your support enables action in some of the most challenging environments on Earth, turning concern into meaningful, lasting impact.

The future of Borneo’s forests is not yet secure, but it is still within our power to shape. Together, we are not only protecting orangutans. We are helping to ensure that entire ecosystems, and the life they support, endure for generations to come.

Thank you for standing with us.

Ben Callison

CEO - Borneo Orangutan Survival UK

Save orangutans, save our future.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Public Benefit

BOS UK continues to serve the UK community as the BOS Foundation’s in-country partner. This partnership allows us to bring the conservation work of the BOS Foundation to our UK community through education, outreach, and fundraising activities. We work to educate the public on the issues facing not only the orangutans, but the entire Bornean ecosystem. We help our followers be part of the solution, whether that be through educating themselves on how to live in a more ecological way to help orangutans, or directly support our work with donations, community fundraisers, or volunteering. With almost 350 orangutans in BOS Foundation’s care, over 956 orangutans released back to the wild since 1991, and over 1.1 million acres of rainforest in their management, together we are slowly improving the future for the species and ecosystems of Borneo. As we are all connected by the natural systems on this planet, this work benefits us all.

Our outreach goals were met through the various in-person talks both staff and volunteers gave to the public, including groups of all ages.

Throughout 2025 BOS UK met our goals to fundraise for restoring Sebangau National Park and were highly successful in building out our orangutan adoption programme together with BOS Foundation which supports the orangutan rescue and rehabilitation programmes. We also held fundraising campaigns for our orangutan releases, reforestation work, and general operating needs.

We do not currently hold investment funds.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Additional Note

Policy on grant making

Outside of operational funds transfers between BOS UK and our sister organisation BOS USA for our shared resource use we do not issue grants outside of our direct support of the BOS Foundation, which receives 100% of our charitable transfers.

Policy on social investment including program related investment

We do not currently handle investments, but if we do, we will provide a publicly accessible investment policy on how we responsibly invest for the benefit of the planet.

Contribution made by volunteers

We have a network of private and professional volunteers that support us. They support our educational talks, legal services, technology implementation services, supporting events, and many other areas. In 2025, we had over five hundred hours of volunteer assistance.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Achievements and Performance

Main Achievements

BOS UK 2025 impact

Support for BOS Foundation

In 2025, BOS UK donors remained at the heart of BOS Foundation’s life-changing conservation work. Their support directly sustained rehabilitation centres where orangutans and sun bears receive expert care, safety, and a second chance at life in the wild.

Transfer data - UK

£240,433 total for BOS Foundation

BOS UK transferred £240,433 to BOS Foundation, thanks to our committed supporters. Included in this we transferred:

£10,167.17 for Nyaru Menteng II’s big move

The Nyaru Menteng II Forest School and students were successfully relocated in February, enjoying a safe and smooth journey to the new and improved site. Fundraising continues to build new Sanctuary Islands, which offer freedom for unreleasable orangutans.

£15,637.48 for Nyaru Menteng II clinic campaign

At BOS, our priority is orangutan welfare, which is built into orangutan rehabilitation. Without proper access to medical care, many of these orphaned orangutans would not survive. A vital step is providing them a safe place to heal.

£7,969.13 for orangutan freedom

A combination of match funding from The Big Give and public fundraising supported expertly-trained teams to effectively release orangutans back to the wild. Every release involves months of planning and careful execution, followed by two years of monitoring and tracking. This is all to ensure the species can thrive for generations.

Nyaru Menteng II’s big move

Nyaru Menteng II clinic campaign

USAID (US)

Despite the challenges of the USAID funding freeze, this year has shown the incredible power of our supporters. Together, we’ve stepped up to help bridge a $50,000 gap, protecting the Bukit Batikap Forest and keeping hope alive for orangutans awaiting release.

BOS Foundation highlights

A big move for Forest School

On 26th February, Forest School Group 4 was successfully transferred to Nyaru Menteng II first, followed by Group 5. The young orangutans all travelled safely in transport crates without sedation. On arrival, they settled into their new night enclosures before exploring their new Forest School the next day.

The younger Group 2 orangutans made their journey by bus, enjoying a safe and smooth trip with their Surrogate Mothers.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Four new arrivals at Pre-Release Islands

Orangutan Jungle School star, Bumi, alongside Forest School classmates Mema, Monita, and Topan, swung one branch closer to freedom! Thanks to your dedicated generosity, they were all transferred safely to the penultimate stop before wild release: Bangamat Pre-Release Island. Here they roam forested islands semi-independently to hone the lessons learnt from Surrogate Mothers at Forest School. Good luck to these four bold learners!

Farewell Fani

Unforgettable Fani, with her grace and stalwart nature will live on in the hearts of many. She passed away aged 24 years old following complications from heart failure and stroke. Known for her long locks, she was a distinctive presence at BOS and will be remembered fondly.

Fani was rescued from the circus when she was around 4 or 5 years old and went on to live peacefully in Samboja Lestari. We are grateful to everyone who supports BOS UK and orangutans like Fani who get the chance to break free from captivity to exist free from harm on Sanctuary Islands.

Sebangau: The newest BOS Foundation stronghold for orangutans

The BOS Foundation’s newest protected forest, Sebangau National Park, is a unique peatland ecosystem. It’s one of the most important strongholds for Bornean orangutans, home to over 8,000 individuals. This biodiverse landscape also supports proboscis monkeys, gibbons, sun bears, and rare orchids, making it a vital habitat for a wide range of species.

Once heavily impacted by logging, the forest’s network of canals were drained and the peat degraded. Today, restoration efforts are reversing this damage by rewetting the land, subsequently raising water levels to restore the peat’s natural balance. This not only protects wildlife and reduces the risk of devastating fires, but also preserves the forest’s role as a critical carbon sink. By restoring Sebangau, BOS Foundation is safeguarding a future where orangutans, forests, and local communities can thrive together.

BOS Foundation conservation impacts

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Orangutan rescue, rehabilitation, and release

339 orangutans under care across Samboja Lestari and Nyaru Menteng II
17 orangutans progressed to the final stage of rehabilitation, moving to forested, enclosure-free islands
2 orangutans rescued or handed over, including 1-year-old Momo, now beginning her journey back to the wild
23 wild orangutans safely translocated
17 orangutans successfully released into protected forests TNBBBR and Kehje Sewen
956 orangutans reintroduced to the wild since 1991
2 new wild-born babies, bringing the total to 42 orangutans born free in the forest. A powerful sign that rehabilitation works
Post-Release Monitoring teams active across all release sites, tracking health, behaviour, and adaptation to life in the wild

Sanctuary care

75 sun bears in lifelong care
Jujun and Vera began their new lives on Sanctuary Islands
132 unreleasable orangutans received lifelong sanctuary care, living in safe, enriched environments that prioritise dignity and safety

Ecosystem conservation

Sustained 168.01 hectares of Samboja Lestari forest through replacement planting and weeding. Reforestation efforts were expanded with the planting of 8,237 trees across an additional 20.24 hectares.
Conducted 660 patrols to prevent illegal activities and fire - a collaborative effort with the Central Kalimantan Natural Resources Conservation Agency (BKSDA), alongside 13 community patrol teams representing 9 villages and 3 sub-villages within the Mawas Conservation AreaCommunity development

Community development

Worked with 9 villages surrounding TNBBBR to strengthen sustainable livelihoods and community-led forest protection
Partnered with Indigenous Peoples and Local Communities to play a leading role in conserving forests, ensuring orangutans and people thrive together

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Fundraising

- 1,125 new adopters joined our UK orangutan community this year

- 1,462 new Orangutan Allies

BOS UK’s impact, with your help:

A mammoth problem

In April 2025, we launched our “Orangutans Are Facing a Mammoth Problem” campaign, linking the orangutans’ plight to that of the Woolly Mammoth. With over £400,000 of donated billboard and poster space, our message reached an estimated 19 million people across the UK. It sparked new conversations and inspired donors, some of whom gave specifically after seeing the billboards. Alongside the billboards, we extended the campaign online to amplify awareness even further.

This was in collaboration with Truant as part of their 1% for the Planet pledge.

The travelling orangutan booth

In-person engagement grew significantly this year, with our team bringing the orangutan conservation directly to you at a long list of events such as conferences and shows. These moments created space for powerful, face-to-face conversations to turn awareness into action.

This engagement has led to significant growth in our adoption programme, leading to over 500 new orangutan supporters!

The numerous events included:

Bristol Vegan Fayre ⏺ Newark Garden Show ⏺ Cheltenham Jazz ⏺ National Flower Show ⏺ Hay Festival ⏺ Mind Body Soul ⏺ Cheltenham Science Festival ⏺ BBC Gardeners World Live ⏺ Allergy and Free from show ⏺ Blenheim Palace Flower Show ⏺ Norfolk Garden Show ⏺National Geographic Traveller Food Festival ⏺ Into the Wild ⏺ BBC Gardeners World Autumn Fair ⏺ Glee Birmingham ⏺ Eton Acton Fair ⏺ Harrogate Autumn Flower Show ⏺ The Pet Show London ⏺ Healthy Living and Lifestyle Exhibition ⏺ Thatcham Eco Market ⏺ Green Party Conference ⏺ Cheltenham Literature Festival ⏺ Everything Electric ⏺ Outdoor Living & Wellbeing ⏺ New Scientist Show ⏺ Vegan Life Live ⏺ MCM Comic Con ⏺ Simply Christmas Birmingham ⏺ Clevedon Winter Vegan Fair ⏺ Mind Body Spirit Birmingham ⏺ London Vet Show ⏺ Frome Winter Vegan Market ⏺ Sustainable Discovery Chelsea ⏺ BBC Good Food Winter Show ⏺ Cardiff Vegan Christmas Market ⏺ Oxford Green Fair ⏺ London Vegan Fayre ⏺ Northampton Vegan Fest

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Two new orangutans joined the Adoption Programme

Meet Iqo, the youngest explorer of Forest School!

Meet Onyer, the most playful at Forest School!

The Big Give Green Match Fund (UK only)

BOS UK participated in The Big Give’s Green Match for the first time this year. On Day 2 of this 7 day matched fundraising event, our £3000 target was exceeded thanks to our incredible donors.

This supported the Orangutan Freedom project as part of a global, long-term campaign. It will help safely release individual orangutans back into the wild to aid the rebuilding of the population, whilst strengthening the broader ecosystem. It is central to BOS’s Rescue, rehabilitation, and release mission.

On release day in 2025, after 21 long years, 45kg Berunay stepped into the wild forest once more. That same day she built her nest ~200m from the release point, feeding on forest fig (ficus), and starting her new life. Her successful reintroduction is a testament to the perseverance, care, and long-term support of all donors and BOS Foundation staff.

The release, funded by incredible donors like you and the Big Give Trust, has made a clear impact: 4 orangutans have been successfully released into the wild, which is a powerful demonstration of conservation work in action.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Education

At the end of 2025, we relaunched our education programme with Virtual Field Trips for ages 5+ and new Lifelong Learners sessions. These 45-minute, educator-led experiences bring the rainforests of Borneo directly into classrooms and homes, creating engaging and immersive learning opportunities.

2 Virtual Field Trips

1 Lifelong Learners session

240+ people reached

Countless conservation conversations initiated and continuing…

Our work was also featured in AV Magazine in partnership with Uphall Primary School, showcasing our programme as a powerful form of curriculum enrichment with a “live window into the rainforests of Borneo.” By connecting with audiences virtually, we remove geographical barriers and make conservation education accessible to all. Participants don’t just learn about orangutans and rainforest ecosystems, they experience them in real time, fostering deeper understanding and long-term engagement.

“Removing any financial barriers to our Virtual Field Trip programme is about more than just education; it’s about equity. Every child deserves the chance to discover the natural world, no matter their background or circumstances, and this decision is something that our team is very proud of when we look back at our accomplishments in 2025.” Katie Anest, Education Manager.

Outreach

All-Party Parliamentary Group meeting between BOS UK and government

BOS-UK was invited by ICCF (International Conservation Caucus Foundation) to provide an update to the APPG (All-Party Parliamentary Group) on International Conservation in Parliament on the status of orangutan conservation. The meeting was held on 22 October 2025 and our CEO, Ben Callison, co-presented alongside Chester Zoo representatives. The meeting was attended by Baroness Coffey, Barry Gardiner MP, Lord Gascoigne, Lord Grayling and Alex Sobel MP. The talk was well received and following the meeting there has been discussions for a potential cross-party delegation trip to Indonesia for delegates to gain a better understanding of orangutan and rainsofrest conservation in Indonesia.

Town Hall meeting with both UK and US supporters

Our virtual town hall on December 30th gave you the inside scoop from Ben Callison, CEO of BOS UK and BOS USA. Covering the latest stats, updates from the field, and what’s next for orangutan conservation, there was a successful question-and-answer session following the presentation. This was our chance to connect with the community and show you how your support is making a difference.

Invite-only trip and retreat

Soteria, Rainforest Retreat guest 2025

I thoroughly enjoyed every part of the retreat. Looking back on it, I think the most eye-opening was seeing the orangutans, hearing their individual stories, and realising how important their existence is. Living so far away and being caught up in our routines and busy city lifestyles, we forget to pause and research these issues.

Wildlife in Focus, a new trip to Borneo, was launched and will take place in 2026.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Community fundraising

Title: 3 different ways to raise

Subtitle: Raising funds

Freya and Heath were shown a film at school, There’s a Rang-tan in my Bedroom, which inspired this duo to run in the Great Manchester Mini Run. They both raised money to protect orangutans and their natural homes.

Subtitle: Raising awareness

Alison supports our mission by giving educational talks about orangutans to groups local to her. From workplace Lunch-and-Learns to Girl Guides or Women’s Institute meetings, Alison is passionate about speaking on the topic of orangutans.

Subtitle: Raising hope

Brothers, Jack and Max, share a love for orangutans and a dedication to raising money to help save them. Earlier this year, the boys organised a “No Uniform Day” fundraiser to support BOS at their school.

Celebrated 1 year of Orangutan magazine

Partnerships

Film & Storytelling

Film continues to be a powerful tool for raising awareness and brings the story of orangutans and their forest home to global audiences in ways that inspire empathy and action.

Sauvages

A visually striking stop-motion animation set in Borneo’s rainforest, following two teenagers confronting deforestation and its impact on wildlife and communities.

Ozi: Voice of the Forest

The story of a young orphaned orangutan who uses her voice to protect her forest home, connecting with audiences through themes of activism, resilience, and environmental responsibility.

Kensuke’s Kingdom

Based on the beloved novel by Michael Morpurgo, this film explores survival, friendship, and the deep connection between humans and nature.

Investing in people, expanding impact

We welcomed 3 new members of staff this year, building a stronger team to support our growing ambitions and future impact.

At the same time, we expanded and empowered our volunteer network, an inspiring community whose energy and commitment play a vital role in raising awareness and driving conservation action.

FunComms

In September, the global BOS Fundraising and Communication Partner Network gathered for a 4-day meeting in Copenhagen, Denmark. Hosted by our global partner, Save the Orangutan, the session provided a platform for open sharing of progress, knowledge exchange on fundraising strategies in various markets, and collaborative problem-solving for challenges faced in the previous year. Together, partners strategised for the upcoming year, fostering a sense of unity and shared purpose.

Additional Note

Thank you to everyone for your support

Donor comments

"I’ve been watching BOS videos on YouTube for quite a while. The Orangutans bring me joy. I’m learning so much about them. Their gentle nature gives me peace. The staff restores my faith in mankind. I can see their love for & dedication to these awesome creatures."

- Deborah, Monyo adopter

"I have always had a passion for animals and conservation and would love to be able to learn more about orangutans! I thought Jeni was so adorable and I love her so much!"

- Reagan, Jeni adopter

"We know they are sensitive, observant. and quite intelligent. We want to see them survive."

- Keith & Karen, donors

Thank you so much to all our corporate partners who donated in support of BOS UK:

Borneo Benefactor

● Manicomio City

● Canto Corvino

● Manicomio Chelsea

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Additional Note - continued

● Comyn Ching Architectural Hardware Ltd

Orangutan Advocate

● Artist4Apes

● Buff Motion

● For the Love of Earth

● IJPR Media Limited

● Quadrato Limited

● Truant Marketing

● Vui Vui Botanic Atelier

Survival Supporter

● 34sp.com

● Cynthea Gregory’s Beni and the Bananas book and Bumi tea towel

● London Law Collective

● Nicola Jane Art

● Nurture Brands

● Pymatek Automations

● QRFY

Foundations:

● The ROB Trust

● The Big Give Trust

● The Oak Trust

● The Mrs DM France-Hayhurst Foundation

● The Constance Travis Charitable Trust

● Lindeth Charitable Trust

● Tyldesley Charitable Settlement

Thank you to each and every person who supported BOS UK throughout 2025. Your dedication to orangutan conservation means the world to us!

Annual Report 2025 for BOS Foundation

BOS UK/USA supports the BOS Foundation and in 2025 they implemented great progress across our 4 global core strategies. Read on for BOS Foundation's Annual Report…

Financial Review

Financial Position

At the end of 2025, BOS UK’s financial position was healthy. All funds allocated to the Operational Fund are managed and allocated in accordance with the charities five year strategy to ensure long-term fund stability to BOS Foundation's mission and work.

Reserves Policy

For proper organisational governance the Trustee approved policy is to maintain an operating reserve. This reserve accounts for at least 6 months of operating expenses, allowing us to ensure the ongoing financial health of the charity. In addition to our quarterly and one-off transfers, at the end of year all remaining funds over our operating reserve are sent to BOS Foundation for their programmatic use. We also hold all incoming bequests in a separate account to average these funds over a 5-year period for better income projection.

Amount of reserves held £100,000 minimum.

Going Concern

There are no current or ongoing concerns regarding the charity’s financial or operational future. The majority of our funds are from private individuals located here in the UK and abroad. We also receive funds from foundations and corporate sponsors. We do not receive government support outside of the Gift Aid programme.

The primary risk facing the charity is an economic downturn forcing our supporters into a position of ceasing their support. Principal risk to our mission is the continued loss of habitat and other threats facing Bornean Orangutans and their rainforest homes.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Structure, Governance and Management

Governing Document

The charity is governed by its Memorandum and Articles Incorporated 07/10/2011 as amended by special resolution registered at Companies House on 01/11/2011 as amended by special resolution registered at Companies House 0n 27/04/2018.

The charity is a Charitable Company Limited by Guarantee and Registered in England and Wales.

Trustee Selection Methods

Trustee selection and appointment is made after an extensive vetting process that includes interviews with trustees, verifying credentials, validating no conflicts of interest, and speaking with provided references. All trustees then are voted

on at the next trustee meeting.

Policies and procedures adopted for the induction and training of trustees.

1. BOS UK Constitution

2. BOS UK Code of Conduct for Charity Trustee

3. BOS-UK Charity Trustees Conflicts of Interest Policy

4. BOS-UK Safeguarding Policy

5. Anti Money-Laundering Policy

6. Scheme of Delegation

7. Data Protection Policy

Additional Note

BOS UK is an independent charity based in the UK. We are the formal UK partner organisation of BOS Foundation, located in Indonesia. Through this collaboration we work closely to advance both the mission of BOS UK but also the mission and vision of the BOS Foundation. There is no legal or controlling element between our organisations.

We also work closely with our global network of BOS Foundation partners, with offices in Denmark, Switzerland, Germany, Australia, United States of America, France, New Zealand, and Japan.

The Trustees have regular oversight of all aspects of the Charity, including mission objectives, financial review, fundraising performance, and operations. Three formal Trustee meetings were held throughout 2025.

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Reference and Administrative Details

Trustees

C Allen

M E Brodersen

J Sihite

O M Slynn

C Worwood - Chair

Other Personnel

Benjamin Callison - Chief Executive Officer

Michaela Strachan - Ambassador

Charity Number

1144267

Company Number

07800920

Registered Office

Borneo Orangutan Survival Uk

483 Green Lanes

London

N13 4BS

Accountants

Mutu Accountancy

1.07 Newark Works

2 Foundry Lane

Bath

BA2 3GZ

Auditors

Frost Wiltshire LLP

Unit 2, Green Farm Business Park

Folly Road, Latteridge

Bristol

BS37 9TZ

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Borneo Orangutan Survival UK

Trustees' Report (continued)

For The Year Ended 31 December 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Borneo Orangutan Survival UK for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:

so far as the trustee is aware, there is no relevant audit information of which the charitable company's auditors are unaware; and
they have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

C Worwood

Trustee

02/09/2026

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Independent Auditor's Report

to the Members of

Borneo Orangutan Survival UK

Independent Auditor's Report

Opinion

We have audited the financial statements of Borneo Orangutan Survival UK (the "charity") for the year ended 31 December 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account),

Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice (FRS 102 and Charities SORP); and
have been prepared in accordance with the requirements of the Charities Act 2011 and Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 the provisions available for small entities, in the circumstances set out in note 18 to the financial statements, 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 to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, 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 to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 12 months from when the financial statements 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 Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report on in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' Report, which includes the Director's Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Director's Report included within the Trustees' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Borneo Orangutan Survival UK

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report included within the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to

report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' Report and from the requirement to prepare a Strategic Report.

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 1 11, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Borneo Orangutan Survival UK

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Obtaining an understanding of the legal and regulatory frameworks that are applicable to the Entity. These include, but are not limited to, compliance with the United Kingdom Generally Accepted Accounting Practice, the Charities Act 2011 and the Charities SORP (FRS 102).
Making enquiries of management of the company policies and procedures relating to:

o Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; and

o Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud.

Reviewing minutes of the board of directors in order to identify any instances of fraud or non-compliance with laws and regulations.
Assessing the susceptibility of the financial statements to material misstatement, including how fraud might occur in the financial statements and any potential indicators of fraud. We identified potential for fraud in the following areas and performed the following procedures:

o Communicating relevant identified laws and regulations and potential fraud risks to engagement team members and remaining alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

o Management override of controls: we evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries to manipulate financial results and management bias in accounting estimates and judgements. Audit procedures performed included identifying and testing journal entries, in particular any journal entries between unusual balance combinations and post year end journals.

To address the fraud risk within revenue, we have traced revenue recognised during the year to invoices, evidence of work performed and bank statements for amounts paid. No significant issues have been identified in our work.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with the Charities Act 2011 and Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Wiltshire BSc FCA (Senior Statutory Auditor)

for and on behalf of Frost Wiltshire LLP , Statutory Auditor

02/09/2026

Frost Wiltshire LLP

Unit 2, Green Farm Business Park

Folly Road, Latteridge

Bristol

BS37 9TZ

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Borneo Orangutan Survival UK

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	1,075,263	38,462	1,113,725	470,665
Charitable activities:
Charitable Activities		-	4,489	4,489	-
Investments	4	9,624	-	9,624	578

		1,084,887	42,951	1,127,838	471,243

EXPENDITURE ON:
Raising funds	6	(224,756 )	-	(224,756 )	(26,821 )
Charitable activities:	6
Charitable Activities		(488,740 )	(35,439 )	(524,179 )	(414,432 )

		(713,496 )	(35,439 )	(748,935 )	(441,253 )

NET INCOME		371,391	7,512	378,903	29,990

Transfers between funds	15	7,512	(7,512 )	-	-

NET MOVEMENT IN FUNDS		378,903	-	378,903	29,990
RECONCILIATION OF FUNDS:
Total funds brought forward		174,049	-	174,049	144,059

TOTAL FUNDS CARRIED FORWARD	15	552,952	-	552,952	174,049

The notes on pages 20 to 26 form part of these financial statements.

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Borneo Orangutan Survival UK

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	372,770	97,895	470,665
Charitable activities:
Investments	4	578	-	578

		373,348	97,895	471,243

EXPENDITURE ON:
Raising funds	6	(26,821 )	-	(26,821 )
Charitable activities:	6
Charitable Activities		(316,537 )	(97,895 )	(414,432 )

		(343,358 )	(97,895 )	(441,253 )

NET INCOME		29,990	-	29,990


NET MOVEMENT IN FUNDS		29,990	-	29,990
RECONCILIATION OF FUNDS:
Total funds brought forward		144,059	-	144,059

TOTAL FUNDS CARRIED FORWARD	15	174,049	-	174,049

The notes on pages 20 to 26 form part of these financial statements.

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Borneo Orangutan Survival UK

Balance Sheet

As At 31 December 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	3,549	-	3,549	1,052

		3,549	-	3,549	1,052
CURRENT ASSETS
Debtors	12	2,138	-	2,138	-
Cash at bank and in hand		566,051	-	566,051	186,094

		568,189	-	568,189	186,094
Creditors: Amounts Falling Due Within One Year	13	(18,786 )	-	(18,786 )	(13,097 )

NET CURRENT ASSETS (LIABILITIES)		549,403	-	549,403	172,997

TOTAL ASSETS LESS CURRENT LIABILITIES		552,952	-	552,952	174,049

NET ASSETS		552,952	-	552,952	174,049

FUNDS OF THE CHARITY
Unrestricted Funds				552,952	174,049

TOTAL FUNDS	15			552,952	174,049

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

C Worwood

Trustee

02/09/2026

The notes on pages 20 to 26 form part of these financial statements.

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Borneo Orangutan Survival UK

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Borneo Orangutan Survival UK is a company limited by guarantee, incorporated in England & Wales, registered number 07800920 and registered charity number 1144267 . The registered office is Borneo Orangutan Survival Uk, 483 Green Lanes, London, N13 4BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting

in preparing the accounts.

2.3. Fund Accounting

Unrestricted funds are those 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 designated for other purposes.

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.

2.4. Incoming Resources

Income from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government grants

The charity has not received government grants in the reporting period.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Other trading income

Other trading income from non-charitable sources is recognised over the period to which it relates, Any relating to future periods is deferred.

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Resources Expended

Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight-Line Method

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Financial Instruments

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

2.9. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.10. Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

2.11. Pensions

The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.

2.12. Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

...CONTINUED

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.12. Critical accounting estimates and judgements - continued

There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

3. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	306,951	2,864	309,815
Legacies	747,084	-	747,084
Grants	21,228	35,598	56,826

	1,075,263	38,462	1,113,725

			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	227,200	26,633	253,833
Legacies	130,683	-	130,683
Grants	14,887	71,262	86,149

	372,770	97,895	470,665

4. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	9,624	578

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,501	709

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	195,395	29,361	224,756
Charitable Activities	243,493	280,686	524,179

	438,888	310,047	748,935

			2024
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	774	26,047	26,821
Charitable Activities	206,452	207,980	414,432

	207,226	234,027	441,253

7. Support Costs

			2025
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	-	136,900	136,900
Premises expenses	-	5,400	5,400
General administration	29,361	136,885	166,246
Depreciation	-	1,501	1,501

	29,361	280,686	310,047

			2024
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	-	77,084	77,084
Premises expenses	-	4,200	4,200
General administration	26,047	125,987	152,034
Depreciation	-	709	709

	26,047	207,980	234,027

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Auditor's Remuneration

Remuneration received by the charitable company's auditors and their associates during the year was as follows:

	2025	2024 as restated
	£	£
Audit Services
Audit of the company's financial statements	4,000	-

9. Staff Costs

Staff costs were as follows:

	2025	2024 as restated
	£	£
Wages and salaries	112,044	65,400
Social security costs	16,838	3,350
Other pension costs	2,243	1,321

	131,125	70,071

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 3 (2024: 1)

11. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	2,128
Additions	3,998

As at 31 December 2025	6,126

Depreciation
As at 1 January 2025	1,076
Provided during the period	1,501

As at 31 December 2025	2,577

Net Book Value
As at 31 December 2025	3,549

As at 1 January 2025	1,052

12. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	2,138	-

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

13. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Other creditors	6,471	1,463
Taxation and social security	4,100	-
Accruals and deferred income	8,215	11,634

	18,786	13,097

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,243 (2024: £1,321).

At the balance sheet date contributions of £686 (2024: 257) were due to the fund and are included in creditors.

15. Movement in Funds

	As at 1 January 2025	Income	Expenditure	Transfers	As at 31 December 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	174,049	1,084,887	(713,496 )	7,512	552,952
Restricted funds
Restricted	-	42,951	(35,439 )	(7,512 )	-


Total funds	174,049	1,127,838	(748,935 )	-	552,952

	As at 1 January 2024	Income	Expenditure	As at 31 December 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	144,059	372,719	(343,358)	173,420
Other	-	629	-	629


Total unrestricted funds	144,059	373,348	(343,358 )	174,049


Restricted funds
Restricted	-	97,895	(97,895 )	-


Total funds	144,059	471,243	(441,253 )	174,049

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

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Borneo Orangutan Survival UK

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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