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2023-03-31-accounts

Company registration number: 02671621 Charity registration number: 1013002

Sea Watch Foundation - The Cetacean Monitoring Unit

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2023

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 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 28

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
Prof J R Turner - University Lecturer
Mr C M Miller - IT Consultant
Ms K-M Davidson - Communications Officer
Dr J R Boran - University Research Development & Zoologist (retired)
Ms H Parkinson - Pensions Communications Consultant (retired)
Mr G Boyer - Training Consultant
Mr J R M Smith - Treasurer (appointed 30 November 2022)
Mr M E Baines - (appointed 30 November 2022)
Secretary Dr P G H Evans
Charity Registration Number 1013002
Company Registration Number 02671621
The charity is incorporated in England and Wales.
Registered Office Optima House
Mill Court
Spindle Way
Crawley
West Sussex
RH10 1TT
Independent Examiner Andrews & O'Shea Ltd
Optima House
Mill Court
Spindle Way
Crawley
West Sussex
RH10 1TT
Bankers Lloyds Bank plc
North Street
Brighton
East Sussex
BX1 1LT

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report

TRUSTEES REPORT 2022-23

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, the reporting of sightings and strandings, and the monitoring of potential conservation threats. Information gained from those studies is 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. Information and advice is also provided regularly to intergovernmental bodies (notably United Nations Environmental Programme, European Commission, OSPAR, and ICES), as well as to statutory authorities in the UK (Defra, Joint Nature Conservation Committee, Natural Resources Wales, NatureScot, 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. Various collaborative projects have been undertaken during the year with Bangor, St Andrews and Sheffield Universities, the Centre for Ecology & Hydrology (CEH), and the Centre for Research into Ecological and Environmental Monitoring (CREEM).

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. Throughout the year, we were unable to fully occupy our New Quay office due to delays in ongoing work to address serious damp issues that required attention from the landlord, Ceredigion County Council. The result was some disruption to the summer internship programme affecting both staff and interns. Notwithstanding this, the charity hosted 29 interns (from the UK, Ireland, Denmark, USA, Canada, and Australia), and worked remotely with a further 12 young volunteers during summer 2022, with the efforts of several of the latter extending into the winter season. Since Brexit, we have seen a sharp drop in numbers of interns applying from mainland Europe. The summer internship programme continues to be run by Sea Watch’s Cardigan Bay Monitoring Officer, with the remote volunteers supervised largely by the Sightings Officer and Education & Outreach Officer.

Sea Watch benefits greatly also from a network of regional contacts that give their time to promoting the charity’s activities in their local area, as well as groups of volunteers around the UK coastline and offshore who regularly observe the seas and report sightings. These form the largest and longest running marine mammal citizen science project of its kind, the network having been first established half a century ago, with around 4,000 observers participating. Many marine professionals undertake observation effort on behalf of the charity, and to them we are also extremely grateful.

We continued to be blessed with magnificent support from four long-term volunteers to whom we are extremely grateful: Robin Petch in the role of Ambassador for Sea Watch, who help set up our membership scheme and has been running it throughout the year; Hannah Parkinson, who has been co-producing our quarterly digital magazine alternating with monthly news bulletins for the membership scheme, as well as organising our citizen science event, Orca Watch, in North Scotland in May 2022; Simone Fick who has done sterling work in the role of Database Manager, maintaining and updating our database; and Jamie Smith who has continued as Treasurer, also undertaking all the book keeping as well as production of financial forecasts, for the charity. Both Hannah and Jamie are also trustees of the charity.

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report

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.

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.

- Conservation and protection

Sea Watch continues to work 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. The organisation 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 2022-23, 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 Advisory Committee Meeting, hosted by the UN in September 2022, with presentations on conservation issues relating to bycatch and North Sea porpoises, and in specialist working groups on common dolphins, and resource depletion. 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 February 2023 to review progress, and Co-Chair of the ASCOBANS-ACCOBAMS Joint Bycatch Working Group with an online meeting in August 2022, giving presentations also in the online ASCOBANS meeting on the Conservation Plan for the common dolphin in the North Atlantic in November 2022.

The Director gave presentations on the results of the EC bycatch risk mapping project at the annual conference of the European Cetacean Society (April 2022), hosted by Israel, and on Marine Protected Area management at an ASCOBANS MPA workshop (May - June 2022), hosted by Sweden, both conducted online. He also took part in on-line meetings of the ICES Working Groups on Bycatch of Protected Species (September 2022) and Marine Mammal Ecology (January - February 2023) in Stockholm, co-chairing the latter with Sophie Brasseur from the Netherlands, and participated in a meeting in Copenhagen providing ICES Advice on common dolphin bycatch mitigation.

During 2022-23, Natural Resources Wales contracted Sea Watch to conservation monitoring of the two Habitats Directive Annex II species, bottlenose dolphin and harbour porpoise, in Cardigan Bay and North Wales through line transect survey and photo ID.

Sea Watch completed working on a Marine Scotland Science project led by the Centre for Ecology and Hydrology, to examine cumulative effects of human activities on marine mammals and birds in Scottish waters. This project had been delayed earlier by the Covid epidemic. The charity partnered with the Centre for Research into Ecological and Environmental Monitoring (CREEM) at St Andrews University to undertake an analysis of digital aerial surveys of offshore waters east of Scotland conducted by APEM, on behalf of Marine Scotland. This project started in February 2022 and continued through the summer of 2022.

Sea Watch completed its work as part of an international consortium (with the non-governmental organisations SUBMON, ATECMA and Ecologic), to develop methods for countries to assess the effectiveness of management measures within marine protected areas in the European Union to conserve biodiversity. The project, funded by the European Commission, started in January 2021 and finished in summer 2022. An international workshop was held online in May 2022.

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Trustees' Report

Throughout the year, Sea Watch worked closely with the statutory conservation agencies (Joint Nature Conservation Committee, Natural Resources Wales, NatureScot, and Natural England) on various projects, including, with JNCC, helping to develop a joint cetacean database incorporating data from a variety of contributors and now hosted by ICES; and, with Natural England and the Crown Estate in partnership with Bangor University, reviewing gaps in marine mammal and bird survey effort needing attention, as part of the POSEIDON offshore wind project that started in February 2022.

Environmental Impact Assessments in the form of regular at-sea surveys in relation to tidal turbine projects were undertaken in Bardsey Sound west of the Llŷn Peninsula (Gwynedd) on behalf of Nova Innovation, and in the Morlais Demonstration Zone west of Holyhead (Anglesey) on behalf of Menter Môn, whilst surveys of the Dee Estuary (Cheshire) in relation to a port development project were conducted on behalf of ABPMer.

- 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.

Monitoring of bottlenose dolphins in west Wales using photo-identification methods in summer 2022 yielded population estimates, using a robust design model, of 121 individuals (95% CI: 50-291) for Cardigan Bay Special Area of Conservation, and 169 individuals (95% CI: 95-188) for the wider Cardigan Bay. There has been a declining trend in this region since 2008-2012.

Claudia Afeltra took on the role of Sightings Officer in 2022, participating or leading in several of the Dee Estuary surveys as well as some of the surveys in Cardigan Bay, and with funding from the Peoples Trust for Endangered Species completed a major project to update the Cardigan Bay bottlenose dolphin Photo-ID catalogue.

An atlas of marine mammals and birds of Wales was produced under contract to Natural Resources Wales in collaboration with Dr James Waggitt, with maps for each of the regular species by season and 5-year time period. A further contract awarded to Sea Watch and Bangor University (Dr. Line Cordes) was completed, involving 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 including fisheries bycatch, vessel strikes, underwater noise disturbance, and exposure to contaminants.

Sea Watch co-supervised one BSc student from Portsmouth University, Emma Chappell, and four Bangor University MSc students (Noor Elias, Katie Hackett, Georgia Harris, and Chelsea Perrins). Emma studied the spatio-temporal distribution of common dolphin and white-beaked dolphin in UK waters in relation to environmental change; Noor produced an ethogram for the bottlenose dolphin population in Cardigan Bay; Katie examined the movements and ecology of bottlenose dolphins on the east coast of England; Georgia studied humpback whale ecology, movements and distribution; and Chelsea studied habitat use of bottlenose dolphins and their interactions with boat traffic in New Quay Bay. These projects were co-supervised by Sea Watch’s Director and the Monitoring Officer.

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Research publications during 2022 involving Sea Watch staff included scientific papers published in Aquatic Mammals (bottlenose dolphin bubble bursts as a potential foraging strategy); Endangered Species Research (humpback and minke whale entanglements in Scottish creel fisheries), Journal of Animal Ecology (effects of spatio-temporal variation in resources and temporal variation in climate on density dependent population growth in seabirds) , Marine Ecology Progress Series (seabird demographic responses to future climate change scenarios, and implications for offshore renewable energy developments) , Marine Pollution Bulletin (shipping in the North-east Atlantic in relation to conservation concerns); Mammalian Biology (ecology of bottlenose dolphin skin lesions); and Sustainability (bottlenose dolphin responses to boat traffic) .

- 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. As part of the Dolphin Adoption scheme, digital newsletters were produced each month.

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. Most casual sightings are submitted via the Sea Watch website through an online recording form whereas effort-related watches are sent through on printed forms or using Excel spreadsheets. However, to make it easier for the public to do this, a new free app was developed by Sea Watch in collaboration with Bangor University’s SEACAMS in 2020, 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. Since the launch in October 2020, the app has undergone a series of improvements, and its use has been increasing widely all around the UK. The app can be downloaded free from the following links:

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

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

After receiving feedback from observers around the UK, with funding from the European Regional Development Fund, a partnership between Sea Watch, iMarDIS (Bangor University), and ORE Catapult worked on an upgrade to the recording app, adding extra species, images and fact files, extending the recording area well beyond the British Isles, integrating data from Sea Watch’s master database and from the web-based online submissions, and improving facilities to interrogate past sightings, with the opportunity to view sightings on map overlays of environmental features such as depth, sea surface temperature, substrate type, and plankton fronts, and with human activities such as fishing and ship traffic.

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Trustees' Report

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. Local watchers have contributed greatly to the sightings database using either the online sightings forms or the recording app. There has also been good use made of digital photographs taken by members of the public that have helped us to identify individuals. The trends from previous years have continued, with humpback whales and orcas reported on a regular basis year-round with humpbacks seen all around the British Isles although most frequently in North and West Scotland. Some humpback individuals photographed in Shetland have been matched now with photographs from Ireland, Norway, Cape Verde, Azores and Guadeloupe. The two mature male orcas (John Coe and Aquarius) remaining from the West Coast Community, were re-sighted several times in the Hebrides and in the North Sea off the north-east coast of Scotland. However, the wide-scale ranging movements of those two individuals observed in 2021, were not seen in 2022. Photo-ID matches continued to be made between the Northern Community in Shetland and Orkney, and Iceland. Members of the East Scotland bottlenose dolphin population were recorded throughout the year along the east coast of England, with regular sightings in Northumberland, Tyneside, and North Yorkshire, sometimes in large groups, although some individuals photographed could not be matched with any others from East Scotland. As in recent years, there were relatively few sightings of white-beaked dolphin (mainly in the central and northern North Sea, but also Outer Hebrides and South-west England, with indications of westerly movements out of the traditional habitat of Tor Bay into Cornwall) and Atlantic white-sided dolphin (in the Northern Isles and Outer Hebrides) reflecting earlier 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 continues to grow and improve in quality, currently comprising well over ten thousand images of marine mammals and birds, sea turtles and sharks, along with human pressures. During the year, a number of interviews were undertaken for regional and national newspapers, TV and radio. Material was also provided for BBC Springwatch and Autumnwatch.

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 or early June 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. In 2022, the event was organized by Hannah Parkinson with help from George Boyer and Claudia Afeltra. Forty-five volunteer observers from Caithness, Sutherland, Orkney and Shetland spent a total of 338 hours collecting effort-related data stationed at 195 land watch sites and conducted 68 boat surveys. 262 sightings of seven marine mammal species totaling 1,043 individual animals were recorded. A sighting rate of 3.08 animals per hour of watching was recorded.

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The charity’s major citizen science event, The National Whale and Dolphin Watch, was held for the twenty-first year, between 23rd and 31st July 2022 organised by Sightings Officer, Claudia Afeltra, assisted by Katherine McGregor. Over 750 people participated around the UK. Timed watches were undertaken at 127 land watch sites and aboard 33 vessels (totaling 1,229 hours of effort), all around the British Isles. These resulted in 1,775 cetacean sightings comprising more than 12,050 individuals of 12 species. The average rate of sighting a cetacean from across the British Isles was 0.76 animals per hour of watching, up from all previous years. The National Whale and Dolphin Watch received both national and regional media coverage. Bottlenose dolphins were seen over a large part of the British Isles, the only exception being in the south-east from the Humber to the Isle of Wight. Notable sightings included humpback whales off Orkney, the Outer Hebrides and Co. Kerry in the Republic of Ireland, fin whales in the north Minch and Outer Hebrides, as well as off north Devon, sei whales in the Outer Hebrides and off west Cornwall, long-finned pilot whales off Orkney in the northern North Sea, and a striped dolphin in the western English Channel off south Devon. White-beaked dolphins were seen in Northumberland, off the north coast of Caithness, in the Minches and Sea of Hebrides, off the Mull of Galloway, and in south-east Cornwall. Killer whales or orcas were seen in Shetland, Orkney, and on the north-west coast of Scotland in the north Minch.

Sea Watch’s Dolphin Adoption Scheme Administrator has continued running educational sessions with schools and children’s groups as well as attending marine festivals in southwest England, and developing several on-line educational materials. The AAD Administrator continues to work with businesses in the south-west of England to support the charity and its work, and has taken on the role of Regional Coordinator for Cornwall.

- 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 fifteen years. A digital newsletter with educational content, photos and links to videos is circulated monthly.

Besides training of the summer interns, weekend courses were run for the wider public in New Quay, and for members of the Wildlife Trusts along the east coast of England, as well as for third year undergraduates and MSc graduates at Bangor University.

Following the creation of a formal membership scheme in 2020, Sea Watch produces a quarterly illustrated Digital Magazine (c. 40pp length) and a monthly News Bulletin with a Sightings Summary. The membership is managed by Robin Petch on a Paid Memberships Pro platform, who instigated this along with Send in Blue marketing with help from James Gittins.

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 with maps, 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.

Sea Watch 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 totaled >165,000 for the year. Its social media outlets continue to prove popular (c. 17,500 followers on Facebook, c. 8,000 followers on Twitter, and >18,100, of whom c. 4,000 are followers on Instagram), whilst several of Sea Watch’s videos on YouTube have received >5,000 views, some with 12,000 views.

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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, and developed a range of internet-based educational materials – fact sheets, videos, etc. Our collaboration with Yorkshire Wildlife Trust continued. 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 continue to prove very useful in monitoring cetaceans in coastal waters of eastern England.

Following the taking on of 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. Major developments of the Visitor Centre took place in Summer 2021 and continued into 2022, led by Communications & Outreach Officer, Katie Baker, and Education Assistants John Scoggins, Ken Manuel, and Katherine McGregor.

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. Over recent years, the charity has faced major financial challenges with limited funds due to the Covid pandemic, the temporary closure of our field office and visitor centre due to persistent damp issues, and a marked reduction in public spending from government. In 2022-23, Natural Resources Wales awarded Sea Watch a grant for the monitoring of bottlenose dolphins in Welsh waters which has been an enormous help to the charity. This, together with other new funding recently received has permitted the charity to build up some extra reserves designated to cover development of the charity necessitating the recruitment of additional staff in the near future to build capacity and progress urgent and much needed conservation, research and monitoring activities. This will allow us to 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 develop our research and monitoring programmes.

We are also extremely grateful to receive a substantial legacy from the late Muriel May Abbot, to be paid in instalments.

Sea Watch’s full-time staff comprise the Director (Peter Evans), Sightings Officer (Claudia Afeltra), Monitoring Officer (Katrin Lohrengel), and Education & Outreach Officer (Katie Baker). The latter three officers are based in New Quay along with a Research Assistant, Education Assistant, and students and volunteers that join seasonally through our long-standing internship programme, learning about and participating in marine mammal research and conservation. The Adopt-a-Dolphin scheme continues to bring in some income, thanks to its part-time Administrator, Kirsten Hintner, although its main function remains educational.

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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Trustees' Report

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Sea Watch Foundation - The Cetacean Monitoring Unit

Trustees' Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organization is a charitable company limited by guarantee, incorporated on 16 December 1991 and registered as a charity on 20 July 1992. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and Appointment of the Council of Management

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Council of Management (“the council”).

All members of the Council give their time voluntarily and receive no benefits from the charity.

Trustee Induction and Training

Most trustees are already familiar with the practical work of the charity. Additionally, new trustees are provided with a background to familiarise themselves with the charity and the context within which it operates. The Charity Commission guide “the Essential Trustee” is distributed to all new trustees.

Risk Management

The Council regularly reviews the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding lead the Council to review and develop its strategic plan. Internal control risks are minimised by the implementation of procedures for all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

The trustees have considered the impact of the 2020 Covid pandemic and while there has been short term financial operational impacts, they do not believe the pandemic will prevent the successful delivery of their charitable aims over the long-term.

Organisational Structure

The council’s members meet times a year and keep in touch at other times by email and/or video conference and are responsible for the strategic direction and policy of the charity. The constitution requires a minimum of 3 members (but typically it has had between 6 and 11).

At present the Council members are from a variety of professional backgrounds relevant to the work of the charity. The Secretary, who is the Operations Director, also sits on the Council but has no voting rights.

A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Director. The Director is responsible for ensuring that the charity delivers the services specified, operational management of the organization, individual supervision of the staff team an also ensuring that the team continue to develop their skills and working practices in line with good practice.

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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 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:

-prepare the financial statements on the going concern basis unless it is not appropriate

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 reasonable 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 the charity, who served during the year and up to date of this report are set out on page 1.

The report has been prepared in accordance with the small companies regime under the Companies Act 2006.

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

………………………………………………..

Mr C D Speedie – Environmental Consultant (Chair)

Trustee

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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 Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 the Company 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

Since Sea Watch Foundation - The Cetacean Monitoring Unit's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

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.

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

Optima House Mill Court Spindle Way Crawley West Sussex RH10 1TT

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

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Sea Watch Foundation - The Cetacean Monitoring Unit

Statement of Financial Activities for the Year Ended 31 March 2023 (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
19
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
19
The funds breakdown for 2022 is shown in note 19.		 Unrestricted
£
22,707
199,678
2,937
225,322
(37,855)
(70,162)
(108,017)
117,305
117,305
217,148
334,453
Unrestricted
£
30,416
112,059
2,158
144,633
(20,816)
(74,364)
(95,180)
49,453
49,453
167,695
217,148		 Restricted
£
-
107,700
-
107,700
-
(98,022)
(98,022)
9,678
9,678
-
9,678
Restricted
£
-
35,283
-
35,283
-
(35,283)
(35,283)
-
-
-
-		 Total
2023
£
22,707
307,378
2,937
333,022
(37,855)
(168,184)
(206,039)
126,983
126,983
217,148
344,131
Total
2022
£
30,416
147,342
2,158
179,916
(20,816)
(109,647)
(130,463)
49,453
49,453
167,695
217,148

The notes on pages 15 to 28 form an integral part of these financial statements. Page 13

Sea Watch Foundation - The Cetacean Monitoring Unit

(Registration number: 02671621) Balance Sheet as at 31 March 2023

Note
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Stocks
14
Debtors
15
Investments
16
Cash at bank and in hand
17
Creditors: Amounts falling due within one year
18
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
19		 2023
£
1
2,562
2,563
2,398
862
80,000
261,372
344,632
(3,064)
341,568
344,131
9,678
334,453
344,131		 2022
£
1
3,014
3,015
2,587
-
80,000
157,215
239,802
(25,669)
214,133
217,148
-
217,148
217,148

For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements on pages 13 to 28 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

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

Mr C D Speedie - Environmental Consultant (Chair) Trustee

The notes on pages 15 to 28 form an integral part of these financial statements. Page 14

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

1 Charity status

The charity is limited by share capital, incorporated in England and Wales.

The address of its registered office is: Optima House Mill Court Spindle Way Crawley West Sussex RH10 1TT

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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.

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.

Page 15

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

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 meetings and reimbursed expenses.

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.

Page 16

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

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 Plant and machinery Office equipment

Depreciation method and rate 15% per annum - straight line basis 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).

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 17

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

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 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.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
22,707
22,707
30,416		 Total
funds
£
22,707
22,707
30,416

Page 18

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

4 Income from charitable activities

Grants
Subscriptions
Merchandise sales
Volunteer contributions
Adoptions
Consultancy
Training
Legacies
Sundries
Donations		 Unrestricted
funds
General
£
-
6,663
8,114
19,957
22,835
138,085
4,025
17,040
-
5,666
222,385		 Restricted
funds
£
107,700
-
-
-
-
-
-
-
-
-
107,700		 Total
2023
£
107,700
6,663
8,114
19,957
22,835
138,085
4,025
17,040
-
5,666
330,085		 Total
2022
£
35,283
7,881
1,487
17,460
26,816
53,338
4,695
15,000
382
15,416
177,758

Page 19

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

5 Investment income

Income from dividends;
Dividends receivable from other listed investments
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2023
Total for 2022
6
Expenditure on raising funds
Direct costs
£
Other costs of generating funds
18,984		 Allocated
support costs
£
18,871		 Unrestricted
funds
General
£
2,879
58
2,937
2,158
Total
2023
£
37,855		 Total
funds
£
2,879
58
2,937
2,158
Total
2022
£
20,816

Page 20

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

7 Expenditure on charitable activities

Information technology
Employee costs
Office costs
Direct premises costs
Other costs
Boat hire
Volunteer premises rental
Consultancy costs
Information technology
Employee costs
Office costs
Direct premises costs
Other costs
Boat hire
Volunteer premises rental
Consultancy costs		 Unrestricted
funds
General
£
1,106
36,327
4,686
2,700
8,884
-
16,336
35,636
105,675
Activity
undertaken
directly
£
-
64,644
-
-
-
23,433
16,856
38,423
143,356		 Restricted
funds
£
-
45,500
3,787
3,000
4,302
23,433
5,000
13,000
98,022
Activity
support costs
£
873
-
6,694
4,503
10,417
-
-
-
22,487		 Total
2023
£
1,106
81,827
8,473
5,700
13,186
23,433
21,336
48,636
203,697
Total
2023
£
873
64,644
6,694
4,503
10,417
23,433
16,856
38,423
165,843		 Total
2022
£
796
62,791
1,713
7,332
2,844
-
11,359
20,652
107,487
Total
2022
£
796
62,791
1,713
7,332
2,844
-
11,359
20,652
107,487

Page 21

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

Information technology
Employee costs
Office costs
Direct premises costs
Other costs
Volunteer premises rental
Consultancy costs		 Activity
undertaken
directly
£
-
62,791
-
-
-
11,359
20,652
94,802		 Activity
support costs
£
796
-
1,713
7,332
2,844
-
-
12,685		 2022
£
796
62,791
1,713
7,332
2,844
11,359
20,652
107,487

In addition to the expenditure analysed above, there are also governance costs of £2,340 (2022 - £2,160) which relate directly to charitable activities. See note for further details.

8 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

2023
£
452		 2022
£
1,004

Page 22

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

9 Trustees remuneration and expenses

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

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2023
£
40,695
2,462
816
43,973		 2022
£
46,736
1,746
726
49,208

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

Charitable and fund raising activities 2023
No
4		 2022
No
3

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

11 Taxation

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

Page 23

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

12 Intangible fixed assets

Cost
At 1 April 2022
At 31 March 2023
Amortisation
At 1 April 2022
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
13 Tangible fixed assets
Cost
At 1 April 2022
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Research and
development
£
9,500
9,500
9,499
9,499
1
1
Furniture and
equipment
£
130,605
130,605
127,591
452
128,043
2,562
3,014		 Total
£
9,500
9,500
9,499
9,499
1
1
Total
£
130,605
130,605
127,591
452
128,043
2,562
3,014

Page 24

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

14 Stock

Stocks 2023
£
2,398		 2022
£
2,587

The cost of stock recognised as an expense in the year amounted to £5,525 (2022 - £905).

15 Debtors

16 Current asset investments

2023 £ 2023 £

Listed investments

Investments having a net book value of £80,000 (31 March 2022: £80,000) are listed on a recognised stock exchange and had a market value of £69,540 at the end of the year (31 March 2022 - £74,001).

17 Cash and cash equivalents

17 Cash and cash equivalents
Cash at bank
18 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals		 2023
£
261,372
2023
£
-
724
2,340
3,064		 2022
£
157,215
2022
£
921
15,741
9,007
25,669

Page 25

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

19 Funds
Unrestricted funds
General
General
Designated
Conservation Fund
Education Fund
Total unrestricted funds
Restricted funds
NRW Bottlenose Dolphin
Monitoring
UK CEH Cummulative Effects
Framework
NRW Marine Mammel
Population Modelling
Total restricted funds
Total funds		 Balance at 1
April 2022
£
123,873
46,638
46,637
93,275
217,148
-
-
-
-
217,148		 Incoming
resources
£
222,443
1,440
1,439
2,879
225,322
102,200
3,000
2,500
107,700
333,022		 Resources
expended
£
(108,017)
-
-
-
(108,017)
(92,522)
(3,000)
(2,500)
(98,022)
(206,039)		 Balance at 31
March 2023
£
238,299
48,078
48,076
96,154
334,453
9,678
-
-
9,678
344,131

Page 26

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

Unrestricted funds
General
General
Designated
Conservation Fund
Education Fund
Total unrestricted funds
Restricted
United Nations Environmental
Programme / ASCOBANS
NRW Marine Mammal & Bird
Atlas
Nature Scotland
NRW Marine Mammal
Population Modelling
Total restricted funds
Total funds		 Balance at 1
April 2021
£
76,575
45,560
45,560
91,120
167,695
-
-
-
-
-
167,695		 Incoming
resources
£
142,478
1,078
1,077
2,155
144,633
10,333
4,750
5,200
15,000
35,283
179,916		 Resources
expended
£
(95,180)
-
-
-
(95,180)
(10,333)
(4,750)
(5,200)
(15,000)
(35,283)
(130,463)		 Balance at 31
March 2022
£
123,873
46,638
46,637
93,275
217,148
-
-
-
-
-
217,148

NRW Bottlenose Dolphin Monitoring (£102,200)

Project funded by Natural Resources Wales to undertake monitoring of bottlenose dolphins in Welsh waters in order to assess their conservation status.

UK CEH Cumulative Effects Framework (£3,000)

Project funded by Marine Scotland through the UK Centre for Ecology & Hydrology to develop a framework for assessing the cumulative effects of human pressures upon marine mammals and birds.

NRW Marine Mammal Population Modelling (£2,500)

Project funded by Natural Resources Wales and undertaken in collaboration with Dr Line Cordes (Bangor University), to examine the results of anthropogenic pressures upon six marine mammal species in the Irish Sea using a variety of population models.

Page 27

Sea Watch Foundation - The Cetacean Monitoring Unit

Notes to the Financial Statements for the Year Ended 31 March 2023

20 Analysis of net assets between funds

20 Analysis of net assets between funds
Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
1
2,562
343,770
(3,064)
343,269		 Total funds at
31 March
2023
£
1
2,562
343,770
(3,064)
343,269

Page 28

Sea Watch Foundation - The Cetacean Monitoring Unit

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2023
£
22,707
307,378
2,937
333,022
(37,855)
(168,184)
(206,039)
126,983
126,983
217,148
344,131		 Total
2022
£
30,416
147,342
2,158
179,916
(20,816)
(109,647)
(130,463)
49,453
49,453
167,695
217,148

This page does not form part of the statutory financial statements. Page 29

Sea Watch Foundation - The Cetacean Monitoring Unit

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Governance costs
Independent examiner's fee		 2023
Total
£
(2,340)
(2,340)

This page does not form part of the statutory financial statements. Page 30