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2021-03-31-accounts

Company registration number: 02671621 Charity registration number: 1013002

Sea Watch Foundation - The Cetacean Monitoring Unit

(A company limited by share capital) Annual Report and Financial Statements for the Year Ended 31 March 2021

Andrews & O'Shea Ltd XL House Mill Court Spindle Way Crawley West Sussex RH10 1TT

Sea Watch Foundation - The Cetacean Monitoring Unit

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 27

Sea Watch Foundation - The Cetacean Monitoring Unit

Reference and Administrative Details

Trustees Mr C D Speedie - Environmental Consultant (Chair) Mr A N Osborn - Solicitor Prof G J Pierce - Marine Biologist Dr D M Ord - Environmental Advisor (resigned 1 May 2020) Prof J R Turner - University Lecturer Mr C M Miller - IT Consultant Ms K-M Davidson - Communications Officer Ms C M Ching - School Business Manager Secretary Dr P G H Evans Principal Office Ewyn y Don Bull Bay Amlwch Anglesey LL68 9SD Registered Office XL House Mill Court Spindle Way Crawley West Sussex RH10 1TT The charity is incorporated in England and Wales. Company Registration Number 02671621 Charity Registration Number 1013002 Bankers Lloyds Bank plc North Street Brighton East Sussex BX1 1LT Independent Examiner Andrews & O'Shea Ltd XL House Mill Court Spindle Way Crawley West Sussex RH10 1TT

Page 1

Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

The trustees, who are directors for the purposes of company law, present their annual report and financial statements for the year ended 31 March 2021.

TRUSTEES REPORT 2020-21

OBJECTIVES AND ACTIVITIES

Objectives and aims The principal objectives of the charity are the study, conservation and protection of cetaceans, promoting awareness, education and training, and encouraging direct participation by the public in the study and conservation of cetaceans in the seas around the British Isles. Dedicated research undertaken by Sea Watch staff along with citizen science efforts involve undertaking vessel surveys, land watches, photo-ID, behaviour studies, reporting sightings and strandings, and monitoring potential conservation threats. Information gained from those studies are disseminated to the wider public through a variety of media – the charity’s website, social media, newsletters, reports, articles, scientific publications, press releases, TV and radio interviews, presentations at conferences, workshops and other public meetings; and information and advice is provided regularly to intergovernmental bodies (notably United Nations Environmental Programme, European Commission, OSPAR, and ICES), and to statutory authorities in the UK (Defra, Joint Nature Conservation Committee, NatureScot, Natural Resources Wales and Natural England), national environmental consultative bodies (CEH, CEFAS), non-governmental environmental organisations (WWF, The Wildlife Trusts, Whale & Dolphin Conservation, HWDT, etc), industry (oil and gas, shipping, fisheries, recreational), and other stakeholders in the marine environment.

Volunteers The work of Sea Watch Foundation depends heavily upon the help of a dedicated team of volunteers and students assisting in ongoing research and education projects, as well as data inputting, analysis, and various administrative tasks from its offices in England and Wales. Due to restrictions imposed by the Covid-19 pandemic, the New Quay office had to be closed much of the year with the summer internship programme curtailed, one staff furloughed and the remainder working from home. Despite this, the charity managed to work remotely with 49 young volunteers during 2020, and their efforts extended into the winter season.

The organisation also benefits from a network of regional contacts that give their time to promoting the charity’s activities in their local area, and groups of volunteers around the UK coastline and offshore who regularly observe the seas and report sightings, forming the largest and longest running marine mammal citizen science project of its kind; this network was first established almost half a century ago. Many marine professionals undertake observation effort on behalf of the charity, and to them we are also extremely grateful.

We had enormous support from four volunteers in particular: Robin Petch, having stood down as Chair of the trustee board, took on the role of Ambassador for Sea Watch, and was instrumental in establishing a formal membership scheme which he continues to manage; Hannah Parkinson, who took on the role of co-producing a quarterly digital magazine alternating with monthly news bulletins for the membership scheme, as well as planning for Orca Watch which took place in May 2021, and help with designing and producing regional fact sheets and an information board; Simone Fick who served in the role of Database Manager, and Jamie Smith who has continued as Treasurer for the charity.

ACHIEVEMENT AND PERFORMANCE

Charitable activities Sea Watch, through its continuing programme of research and monitoring, aims to provide necessary information on changes to the status and distribution of cetacean populations, and the condition of their habitats. This is used to raise awareness of any issues and prompt environmental change to help conserve and protect these vulnerable mammals.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

- Conservation and protection

Sea Watch works closely with environmental and governing bodies to provide information, data and evidence leading to the better protection and conservation of cetacean populations in British and Irish waters. It provides environmental impact assessments on request, as well as other specialist advice to regulators, management authorities, environmental consultancies, and industry. That advice is generally conveyed through the charity’s Director. During 2020-21, he worked closely with the inter-governmental conservation agreement, ASCOBANS, under the United Nations Environmental Programme’s Convention on the Conservation of Migratory Species, participating remotely in the Meeting of the Parties, hosted by the Belgian Government in September 2020, with presentations on conservation issues relating to bycatch and North Sea porpoises, and in specialist working groups on common dolphins, and beaked whales. He continued serving as Chair of the Steering Group of the international Conservation Plan for the Harbour Porpoise in the North Sea, with an online meeting in January 2020 to review progress, and he co-chaired a three-day online meeting of the ASCOBANS-ACCOBAMS Joint Bycatch Working Group, hosted by the French Government in February 2021. During 2020-21, progress reports on three conservation plans for the harbour porpoise (in the North Sea; the western Baltic, Belt Sea and Kattegat; and the Baltic Proper) were produced by Ida Carlén representing Coalition Clean Baltic, and by Sea Watch’s Director.

The Director gave a presentation at the OSPAR-COBAM meeting in December 2020, reporting progress following the OSPAR-HELCOM international workshop in Copenhagen on establishing bycatch indicators for marine mammals and birds under the Marine Strategy Framework Directive. He also participated in on-line meetings of the ICES Working Groups on Marine Mammal Ecology and Bycatch of Protected Species.

In normal years, conservation monitoring of the two Habitats Directive Annex II species, bottlenose dolphin and harbour porpoise, is routinely conducted in Welsh waters (through line transect survey and photo ID). During summer 2020, at-sea surveys were severely constrained by the UK-wide lockdown brought on by the COVID pandemic.

During the year, the Director served on a Project Steering Group for the International Association of Oil & Gas Producers’ Joint Industry Program on Sound and Marine Life, examining ways to investigate population consequences of disturbance. This is a project run by the University of Santa Cruz in California but with a case study on North Sea harbour porpoises, for which we provided a 75-page review of biological information on the species in the North Sea and maps of human activities.

Sea Watch continued its participation in two Marine Scotland projects led by the Centre for Ecology and Hydrology, completing the first which analysed the effects of climate change on marine top predators in the North Sea, and predicted how species distributions may change by the end of the 21st century; and starting a second to examine cumulative effects of human activities on marine mammals and birds in Scottish waters.

Sea Watch formed part of an international consortium (with the non-governmental organisations SUBMON, ATECMA and Ecologic), to undertake a new project funded by the European Commission to assess the effectiveness of management measures within marine protected areas within the European Union to conserve biodiversity. This project started in January 2021 and will continue until June 2022.

Sea Watch continued working with the Joint Nature Conservation Committee to investigate ways to develop a joint cetacean database incorporating data from a variety of contributors, with hosting confirmed as to be provided by ICES.

Environmental Impact Assessments were undertaken on behalf of various consultancies and the energy industry for areas in the central North Sea, the east coast of England, and off the coast of North Wales.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

- Scientific research

Sea Watch initiates research projects throughout the UK, with more intensive studies around the Irish Sea, Hebrides, Northern Scotland, Eastern England and the western English Channel, where cetacean populations are currently greatest. Projects are conservation biology research based and include surveys, the development of new monitoring techniques, research into ecology and habitat use, spatial modeling, behavioural studies , and environmental impact studies.

Population estimates for bottlenose dolphins and harbour porpoises in the Special Areas of Conservation within Cardigan Bay and environs were not possible in 2020, due to COVID lockdown regulations preventing fieldwork. As a result, we furloughed our Monitoring Officer for much of the year. However, by early autumn, a few surveys could start, both in Cardigan Bay and elsewhere in the British Isles. In September 2020, Claudia Alfetra, the Research Assistant in summer 2019, moved to New Quay. As a result, she led several Dee Estuary surveys over the winter, assisting also in researching and drafting grant applications, and working with the Monitoring Officer in March 2021 in filming, editing and producing videos and content for the Big Give Green Match Fund campaign. Claudia also obtained funding from the Peoples Trust for Endangered Species to undertake a project to develop and analyse the Cardigan Bay bottlenose dolphin Photo-ID catalogue.

Natural Resources Wales contracted Sea Watch in collaboration with James Waggitt, to produce an atlas of marine mammals and birds of Wales, with maps for each of the regular species by season and 5-year time period. A further contract was awarded to Sea Watch and Bangor University (Dr. Line Cordes) to undertake population modelling of six marine mammal species (grey seal, minke whale, bottlenose dolphin, common dolphin, Risso’s dolphin, and harbour porpoise) in the Irish Sea using a variety of approaches. The aim was to determine the likely impacts of a variety of pressures from human activities (for example, bycatch, vessel strike, noise disturbance, pollutants).

Presentations from Sea Watch’s research were made by the Director at online meetings of the Parties to ASCOBANS, the ASCOBANS-ACCOBAMS Joint Bycatch Working Group, ASCOBANS North Sea Group, and OSPAR Coordination of Biodiversity Assessment and Monitoring (COBAM).

Sea Watch co-supervised four Bangor University MSc students (Bianca Cisternino, Amber-Louise Farmer, Jaz Harker, and Matthew Saunders). All of these had to be desk-based studies since fieldwork was not possible under prevailing COVID restrictions. Bianca developed an ethogram for the harbour porpoise using video material and made a seasonal behavioural comparison; Amber-Louise described common and bottlenose dolphin behaviour from accumulated drone footage; Jaz mapped the risk of fisheries bycatch for harbor porpoise in the North Sea and common dolphin in the Bay of Biscay; and Matthew Saunders developed risk maps for harbour porpoise in the presence of concentrations of five contaminants (Mercury, Lead, Cadmium, Polycyclic Aromatic Hydrocarbons, and Polychlorinated Biphenyls) in Northwest European shelf seas. These projects were co-supervised by Sea Watch’s Director, the Sightings Officer and/or Monitoring Officer, some in conjunction with Dr. James Waggitt.

Research publications involving Sea Watch staff included scientific papers either published or in review with Frontiers in Marine Science , Mammalian Biology, Marine Ecology Progress Series, and Journal of the Marine Biological Association of the UK . An analysis of impacts of climate change upon marine mammals due to be published in early 2020 was delayed until April. This formed part of the UK government’s programme Marine Climate Change Impacts Partnership Scientific Review coordinated by CEFAS.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

- Information

Information materials in the form of fact sheets, posters, videos, CD’s, newsletters, study reports and scientific papers are produced along with a regularly updated website with recent sightings, news items, and various other materials for downloading. New updated fact sheets were produced on species, particular regions and conservation threats. As part of the Dolphin Adoption scheme, digital newsletters were produced each month, whilst a monthly video review of sightings around the UK was produced by Arianne Kenworthy, with funding from Sea-Changers.

Sea Watch has a long-running UK-wide citizen science programme of dedicated surveys and effort-related sightings. Much of the information materials that the charity produces and the various training courses it runs are aimed at increasing the network of observers collecting useful data from both land and at sea. To facilitate recording, during 2020 Sea Watch teamed up with Bangor University’s SEACAMS to develop a new free app with species ID keys, images and videos, and guides to observing and recording along with the facility to log both sightings and effort and then view these on a map.

The app allows the recording of casual sightings as well as effort related observations made from a vessel, from a land watch, or from a walk along the coast. Each of these has a number of fields recording all the basic details that one needs, with popup menus to assist.

Users can view the details of their own sightings in tables and on a map, and on a separate map they can view all those submitted to the app. Sightings can be filtered by species and by time period. The app was launched in October 2020. Its use has been increasing widely all around the UK. The app can be downloaded free.

Links to the app are:

Android download: https://play.google.com/store/apps/details?id=uk.ac.bangor.seawatcher

iOS download:

https://apps.apple.com/us/app/id1528176810#?platform=iphone

The Sea Watch main website along with social media outlets has continued to be developed, whilst the number of sightings posted by the general public has steadily increased, with digital videos and photos frequently submitted to help in the validation of records. This has been in spite of the restrictions on travel due to the COVID pandemic. Local watchers have contributed greatly to the sightings database using either the online sightings forms or the new recording app. The trends from previous years have continued, with humpback whales and orcas reported on a regular basis year-round. Members of the East Scotland bottlenose dolphin population were recorded throughout the year along the east coast of England as far south as Norfolk, with regular sightings in Northumberland, Tyneside, and North Yorkshire. On the other hand, sightings of white-beaked dolphin and Atlantic white-sided dolphin have decreased overall, in line with other evidence of a general northwards range shift. The network of Sea Watch observers around the UK routinely contribute also to national stranding schemes with their stranding reports.

Other aspects of social media were developed during the year, with new videos produced for posting on YouTube, and the charity’s newsfeed maintained. The extensive photo library serves both the charity’s needs and those of a number of educational bodies, environmental and conservation organisations, and news media. It currently comprises more than ten thousand high quality images of marine mammals and birds, along with human pressures. During the year, a number of interviews were undertaken for regional and national newspapers, radio, and TV.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

Since 2013, Sea Watch has organised an annual community event called Orca Watch. It has been held in North Scotland based around Thurso in Caithness during late May and lasts nine days (including two weekends). The aim has been to involve the public in undertaking systematic watches from land and from the John O’Groats ferry across the Pentland Firth to Orkney. Although the target species has been the iconic orca, observers are encouraged to record all marine mammals seen. The event has also involved public lectures, school visits, and a beach clean. It was due to take place in May 2020 but the COVID pandemic intervened and we had to cancel it, with sightings restricted to records submitted only by local observers.

Despite the COVID pandemic and widespread restrictions in place, the charity’s major citizen science event, The National Whale and Dolphin Watch, was held for the eighteenth year running, between 25th July and 2nd August 2020. This time we advocated taking precautions to minimise spreading the virus, with watches undertaken individually or in small groups according to local guidelines. A little over 750 people participated around the UK. Timed watches were undertaken at 185 land watch sites and aboard 50 vessels (totalling 1,938 hours of effort), all around the British Isles. These resulted in 1,348 cetacean sightings comprising almost 10,000 individuals of nine species. The average rate of sighting a cetacean from across the British Isles was 0.59 animals per hour of watching, down from the previous but in line with most years. The National Whale and Dolphin Watch received both national and regional media coverage. Notable sightings included humpback whales off Grishipoll, in the Inner Hebrides; Risso’s dolphin groups off the Outer Hebrides, Shetland, Orkney and NE Scotland; killer whale pods off Shetland and around Caithness; common dolphins as far north as Shetland; and large pods of Atlantic white-sided dolphins also around Shetland.

- Education & Outreach

Each year, Sea Watch organises school visits, university and community lectures as well as specialist interest workshops and training courses. It also runs an award winning national Dolphin Adoption scheme aimed at children, which has now been running for thirteen years. A digital newsletter with photos and videos is circulated monthly. Since visits to schools were curtailed by COVID, emphasis shifted to developing online educational resources and our Adopt A Dolphin Administrator, Kirsten Hintner, has been developing a new E-course for Key Stage I children.

Kirsten Hintner has continued running educational sessions with schools and children’s groups as well as attending marine festivals in southwest England when COVID restrictions allowed. She has also developed a number of on-line educational materials, including an e-book about the dolphins of Cardigan Bay, and has been working with businesses in the south-west to support the charity and its work.

Sea Watch has started a new project to provide detailed information boards at strategic sites around all the coasts of the British Isles. It has started in the southwest of England, thanks to generous donations by two residents of Polperro (Chris Dauncey and Phil Carrigan) in South Cornwall, and the sterling efforts of Kirsten Hintner, with an information board produced and installed in spring 2021, courtesy of the local harbourmaster, Ollie Puckey.

The most significant development in 2020 was the creation of a formal membership scheme. Previously, Sea Watch has relied upon inviting people to support the charity with donations, and for public funding to be its main source of income. However, this is no longer viable in the current economic climate and so we have instigated a 3-tier membership scheme: Ordinary Member, Family Member, and Premium Member. Ordinary Members receive a quarterly illustrated Digital Magazine (c. 40pp length) and a monthly News Bulletin with a Sightings Summary. Family Members receive the same plus the monthly Adopt a Dolphin Newsletter. Premium Members receive all the above but with an extended monthly News Bulletin that includes monthly species maps of sightings. The membership is managed by Robin Petch on a PaidMembershipsPro platform, who instigated this with help from James Gittins.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

The magazine is divided into sections following particular themes: UK Hotspots, Sea Watching Overseas, a Skills Clinic (how to undertake land watches, at-sea surveys, photo-ID, or identify difficult species), a Species Fact File, monthly Sightings Summaries, Conservation Focus (recent news on conservation issues), Sea Watch News, Around the Regions, and People Profiles (either focused on Regional Coordinators, Key Observers, etc, or news of the activities/research of past staff, regional coordinators, and interns.

The charity tries to help keep the public informed by closely working with the media, local and national government, environmental bodies, and industry. The charity was involved in several TV and radio interviews, and newspaper articles. The annual number of visits to Sea Watch’s website totalled >208,000 for the year. Its social media outlets continue to prove popular (c. 16,700 Facebook “likes”, with some posts having a reach of 14,000), around 7,700 followers on Twitter, 3,100 followers on Instagram, whilst several of Sea Watch’s videos on YouTube have received >3,000 views, some with as many as 10,000 views.

As in previous years, Sea Watch staff gave many lectures during the year in a wide variety of fora both within UK and abroad. They supervised several MSc students, ran training courses (largely online this year), and developed a range of internet-based educational materials – fact sheets, videos, etc. Our collaboration with Yorkshire Wildlife Trust continued but with training courses in Yorkshire and Humberside largely moving online. A strong local network of shore watchers has developed in the region, collecting effort-based data from a range of sites within those counties, and now extending northwards to encompass Co. Durham, Cleveland, Tyneside, and Northumberland. These data are proving very useful in monitoring cetaceans in coastal waters of eastern England.

After taking on the full lease of Paragon House in New Quay, Ceredigion in November 2018, Sea Watch created a new Visitor Centre with photo displays, audio-visual exhibits, and murals along with an educational Dolphin Hub for young people, and a lecture room for Powerpoint presentations and training courses. More than 10,000 visitors came to the Centre during summer 2019 so it was with great regret that we were unable to have this open during 2020 due to COVID.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

FINANCIAL REVIEW

The trustees endeavour to maintain a level of reserves equivalent to one year's expenditure in order to safeguard the charity from any changes in its income, expenditure or other unforeseen circumstances. As noted in past annual reports, in recent years, the charity has faced a major financial challenge, as it attempts to continue the Cardigan Bay cetacean monitoring programme with limited funds, given marked reduction in public spending from government. On top of that, the COVID pandemic meant we had to close our field office and visitor centre for the season, with inevitable financial consequences. Despite that, our small staff has managed to maintain the same level of activities, and indeed increase some areas of research and outreach. We continue to seek new avenues of funding to build capacity and develop much needed conservation, research and monitoring activities, so we can run an effective education and outreach visitor centre, equip our website with more interactive tools to help the public learn about Britain’s sea mammals, and maintain our research and monitoring programmes.

The trustees endeavour to maintain a level of reserves equivalent to one year's expenditure in order to safeguard the charity from any changes in its income, expenditure or other unforeseen circumstances. As noted in past annual reports, in recent years, the charity has faced a major financial challenge, as it attempts to continue the Cardigan Bay cetacean monitoring programme with limited funds, given marked reduction in public spending from government. On top of that, the COVID pandemic meant we had to close our field office and visitor centre for the season, with inevitable financial consequences. Despite that, our small staff has managed to maintain the same level of activities, and indeed increase some areas of research and outreach. We continue to seek new avenues of funding to build capacity and develop much needed conservation, research and monitoring activities, so we can run an effective education and outreach visitor centre, equip our website with more interactive tools to help the public learn about Britain’s sea mammals, and maintain our research and monitoring programmes.

Sea Watch’s full-time staff comprise the Director (Peter Evans), Sightings Officer (Chiara Giulia Bertulli), and Monitoring Officer (Katrin Lohrengel), and the office at New Quay has been retained for the latter two, as well as for the students and volunteers that join seasonally through an internship programme to learn about marine mammal research and conservation. The Adopt-a-Dolphin scheme continues to bring in a small income, thanks to its part-time Administrator, Kirsten Hintner, although its main function remains educational.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

Principal funding sources

Sea Watch is very grateful for funding from a number of different bodies. During the year under review, it received funding in particular from:

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report for the Year Ended 31 March 2021

Related parties

There are no related parties

Responsibilities of the Council

Company law requires the Council to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparing those financial statements, the Council should follow best practice and :

The Council is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

The Council is also responsible for safeguarding the assets of the charitable company and hence for taking resasonable steps for the prevention and detection of fraud and other irregularities.

Members of the Council

Members of the Council who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

.........................................

Mr C D Speedie - Environmental Consultant (Chair) Trustee

Page 10

Sea Watch Foundation - The Cetacean Monitoring Unit

Independent Examiner's Report to the trustees of Sea Watch Foundation - The Cetacean Monitoring Unit

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 12 to 27.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Sea Watch Foundation - The Cetacean Monitoring Unit (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Sea Watch Foundation - The Cetacean Monitoring Unit are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Sea Watch Foundation - The Cetacean Monitoring Unit as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... C Brightwell XL House Mill Court Spindle Way Crawley West Sussex RH10 1TT

Date:.............................

Page 11

Sea Watch Foundation - The Cetacean Monitoring Unit

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
20
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
20
The funds breakdown for 2020 is shown in note 20.		 Unrestricted
funds
£
3,518
66,962
2,689
73,169
(13,770)
(48,901)
(62,671)
10,498
10,498
157,197
167,695
Unrestricted
funds
£
6,885
58,748
2,932
68,565
(19,835)
(71,343)
(91,178)
(22,613)
(22,613)
179,810
157,197		 Restricted
funds
£
-
41,856
-
41,856
-
(41,856)
(41,856)
-
-
-
-
Restricted
funds
£
-
19,525
-
19,525
-
(46,010)
(46,010)
(26,485)
(26,485)
26,485
-		 Total
2021
£
3,518
108,818
2,689
115,025
(13,770)
(90,757)
(104,527)
10,498
10,498
157,197
167,695
Total
2020
£
6,885
78,273
2,932
88,090
(19,835)
(117,353)
(137,188)
(49,098)
(49,098)
206,295
157,197

Page 12

Sea Watch Foundation - The Cetacean Monitoring Unit

(Registration number: 02671621) Balance Sheet as at 31 March 2021

Note
Fixed assets
Intangible assets
14
Tangible assets
15
Current assets
Stocks
16
Investments
17
Cash at bank and in hand
Creditors: Amounts falling due within one year
18
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
20		 2021
£
1
4,018
4,019
1,235
80,000
119,988
201,223
(37,547)
163,676
167,695
167,695
167,695		 2020
£
1
5,357
5,358
2,740
80,000
99,492
182,232
(30,393)
151,839
157,197
157,197
157,197

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The financial statements on pages 12 to 27 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Mr C D Speedie (Chair) Trustee

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Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Charity status

The charity is limited by share capital, incorporated in England and Wales. The address of its registered office is: XL House Mill Court Spindle Way Crawley West Sussex RH10 1TT The principal place of business is: Ewyn y Don Bull Bay Amlwch Anglesey LL68 9SD

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Sea Watch Foundation - The Cetacean Monitoring Unit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Page 15

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Intangible assets

Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Development costs

Amortisation method and rate 20% per annum - straight line basis

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Plant and machinery 15% per annum - straight line basis
Office equipment 15% per annum - straight line basis

Research and development

Development expenditure incurred on an individual project is carried forward when its future recoverability can reasonably be regarded as assured. Any expenditure carried forward is amortised in line with the expected future income from the related project.

Current asset investments

Current asset investments are included at the lower of cost and net realisable value / market value.

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Page 16

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).

Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:

1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);

2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and

3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Designated funds are funds set aside by the trustee's out of unrestricted free reserves to fund the charity's objectives.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

3 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar proceeds		 Unrestricted
funds
General
£
3,518
3,518		 Total
2021
£
3,518
3,518		 Total
2020
£
6,885
6,885

Page 17

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

4 Income from charitable activities

Grants
Subscriptions
Merchandise sales
Volunteer contributions
Adoptions
Consultancy
Training
Sundries		 Unrestricted
funds
General
£
16,778
3,989
807
1,168
27,431
11,000
5,125
664
66,962		 Restricted
funds
£
41,856
-
-
-
-
-
-
-
41,856		 Total
2021
£
58,634
3,989
807
1,168
27,431
11,000
5,125
664
108,818		 Total
2020
£
20,543
55
6,649
15,546
24,562
1,386
9,532
-
78,273

Page 18

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

5 Investment income

Income from dividends;
Dividends receivable from other listed investments
Interest receivable and similar income;
Interest receivable on bank deposits
6
Expenditure on raising funds
Direct costs
£
Other expenditure
2,170
7
Expenditure on charitable activities
Unrestricted
funds
General
£
Finance costs
-
Information technology
-
Employee costs
21,203
Office costs
622
Direct premises costs
7,782
Other costs
2,536
Volunteer premises rental
1,864
Consultancy costs
12,134
46,141		 Unrestricted
funds
General
£
2,630
59
2,689
Allocated
support costs
£
11,600
Restricted
funds
£
-
-
41,856
-
-
-
-
-
41,856		 Total
2021
£
2,630
59
2,689
Total
2021
£
13,770
Total
2021
£
-
-
63,059
622
7,782
2,536
1,864
12,134
87,997		 Total
2020
£
2,630
302
2,932
Total
2020
£
19,835
Total
2020
£
1,264
212
64,559
4,037
11,401
6,288
16,208
10,745
114,714

Page 19

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

Finance costs
Information technology
Employee costs
Office costs
Direct premises costs
Other costs
Volunteer premises rental
Consultancy costs		 Activity
undertaken
directly
£
-
-
52,970
-
-
-
1,864
7,733
62,567		 Activity
support costs
£
-
-
10,089
622
7,782
2,536
-
4,401
25,430		 Total
2021
£
-
-
63,059
622
7,782
2,536
1,864
12,134
87,997		 Total
2020
£
1,264
212
64,559
4,037
11,401
6,288
16,208
10,745
114,714

In addition to the expenditure analysed above, there are also governance costs of £2,760 (2020 - 2,639) which relate directly to charitable activities. See note 8 for further details.

Page 20

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

8 Analysis of governance and support costs

Support costs allocated to raising funds

Support costs allocated to raising funds
Basis of
allocation
Employee
costs
£
Other costs for generating
funds
A
8,636
Support costs allocated to charitable activities
Basis of
allocation
Employee
costs
£
Charitable activity
A
10,089		 Other support
costs
£
5,134
Other support
costs
£
15,341		 Total
2021
£
13,770
Total
2021
£
25,430		 Total
2020
£
16,551
Total
2020
£
17,586

Basis of allocation

Reference Method of allocation

A All support costs are allocated to activities based upon the amount of time spent by staff.

Governance costs

Allocated support costs Unrestricted
funds
General
£
2,760
2,760		 Total
2021
£
2,760
2,760		 Total
2020
£
2,639
2,639

9 Government grants

Grant / CJRS Furlough

The amount of grants recognised in the financial statements was £16,778 (2020 - ££Nil).

10 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

Depreciation of fixed assets 2021
£
1,339		 2020
£
3,402

Page 21

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

11 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

12 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2021
£
52,183
1,955
787
54,925		 2020
£
68,779
3,033
762
72,574

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Charitable and fund raising activities 2021
No
3		 2020
No
3

2 (2020 - 2) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £787 (2020 - £762).

No employee received emoluments of more than £60,000 during the year.

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 22

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

14 Intangible fixed assets

Cost
At 1 April 2020
At 31 March 2021
Amortisation
At 1 April 2020
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
15 Tangible fixed assets
Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Research and
development
£
9,500
9,500
9,499
9,499
1
1
Furniture and
equipment
£
130,605
130,605
125,248
1,339
126,587
4,018
5,357		 Total
£
9,500
9,500
9,499
9,499
1
1
Total
£
130,605
130,605
125,248
1,339
126,587
4,018
5,357

Page 23

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

16 Stock

Stocks 2021
£
1,235		 2020
£
2,740

The cost of stock recognised as an expense in the year amounted to £1,505 (2020 - £271).

17 Current asset investments

Listed other shares 2021
£
80,000		 2020
£
80,000

Listed investments

Investments having a net book value of £80,000 (31 March 2020: £80,000) are listed on a recognised stock exchange and had a market value of £79,611 at the end of the year (31 March 2020 - £80,748).

18 Creditors: amounts falling due within one year

Other taxation and social security
Other creditors
Accruals		 2021
£
10,791
14,871
11,885
37,547		 2020
£
10,110
11,677
8,606
30,393

19 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £787 (2020 - £762).

Page 24

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

20 Funds
Unrestricted funds
General
General
Goverment Grant
Designated
Conservation Fund
Education Fund
Total Unrestricted funds
Restricted funds
UK Centre for Ecology & Hydrology
NRW Bottlenose Dolphin
UN ASCOBANS
Bangor University
Sea Changers
Total restricted funds
Total funds
Unrestricted funds
General
General
Designated
Conservation Fund
Education Fund
Total unrestricted funds		 Balance at 1
April 2020
£
68,707
-
68,707
44,245
44,245
88,490
157,197
-
-
-
-
-
-
157,197
Balance at 1
April 2019
£
94,238
42,786
42,786
85,572
179,810		 Incoming
resources
£
53,761
16,778
70,539
1,315
1,315
2,630
73,169
10,000
20,000
9,656
1,000
1,200
41,856
115,025
Incoming
resources
£
85,172
1,459
1,459
2,918
88,090		 Resources
expended
£
(45,893)
(16,778)
(62,671)
-
-
-
(62,671)
(10,000)
(20,000)
(9,656)
(1,000)
(1,200)
(41,856)
(104,527)
Resources
expended
£
(110,703)
-
-
-
(110,703)		 Balance at 31
March 2021
£
76,575
-
76,575
45,560
45,560
91,120
167,695
-
-
-
-
-
-
167,695
Balance at 31
March 2020
£
68,707
44,245
44,245
88,490
157,197

Page 25

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

Restricted funds
John Spedan Lewis Foundation
UK Centre for Ecology & Hydrology
Joint Nature Conservation Committee
NRW Bottlenose Dolphin
People's Postcode Local Trust
Tesco Bags of Help
Total restricted funds
Total funds		 Balance at 1
April 2019
£
3,500
-
-
985
20,000
2,000
26,485
206,295		 Incoming
resources
£
6,000
2,025
11,500
-
-
-
19,525
107,615		 Resources
expended
£
(9,500)
(2,025)
(11,500)
(985)
(20,000)
(2,000)
(46,010)
(156,713)		 Balance at 31
March 2020
£
-
-
-
-
-
-
-
157,197

UK Centre for Ecology & Hydrology (£10,000)

Project led by the UK Centre for Ecology & Hydrology (funded by Marine Scotland Science) to examine the effects of climate upon seabird distributions in the North Sea, and make predictions how these may change during the 21st century according to various climate change scenarios.

United Nations Environmental Programme/ASCOBANS (£9,655.62)

Project for the inter-governmental conservation agreement, ASCOBANS, under the United Nations Environmental Programme’s Convention on the Conservation of Migratory Species, to coordinate Conservation Plans for the Harbour Porpoise.

Sea Changers (£1,200)

Project to support the production of monthly videos summarising citizen science sighting reports of whales, dolphins and porpoises, and provided to members as part of the Adopt A Dolphin scheme.

Bangor University BEERN (£1,000)

Project to fund research boat charters to investigate the behaviour and ecology of Risso’s dolphins in North Wales during summer 2021.

NRW Marine Mammal & Bird Atlas (£20,000)

Project funded by Natural Resources Wales to collate and analyse dedicated survey data and to produce a new atlas of cetacean and seabird distribution and abundance in the Irish Sea, wiuth emphasis upon Welsh waters.

Page 26

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2021

21 Analysis of net assets between funds

21 Analysis of net assets between funds
Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
1
4,018
201,223
(37,547)
167,695		 Total funds
£
1
4,018
201,223
(37,547)
167,695

Page 27