Company r¢gistrnlion number. 02671621 Charity registration numb¢r: 1013002 Sea Watch Foundation - The Cetacean Monitoring Unit (A ¢ompAny limited by 8Urni¢¢) Rwrt and Financial SleMen for th¢ Year Ended 31 mCh 2024 Andrm & Oshell LIAI Op(inM Howe Mill Courl Spindle Way Crawl¢y West Sussex RHIO i
Sea Watch Foundation- The Cetacean Monltorlng Unlt Contents Ref¢rence llnd Adn)inistrat£ve D¢tsiits TThtytees Report 2toll Independent Examin¢fs Report 12 Statement of Finaticial Activities 13 Bslallce Sheet 14to15 Notes to the Finan¢ial Ststements 16to29
Sea Watth Foundatlon - The Cetxeean Monitorlng Unit Referenee and Admlnistrallve Detalls Trnstees Mr C D Speedie - EDvironmentsl Consulthnt (Chiir - Resi8n¢d 2 November 2024) MrA N Osborn- Solieitor (Aciing Chair) Prof G J Pier¢e- Mwine Biologist Profj R Tumer- Univetsity Leeturer Mr C M MiAler- IT Consulthni Ms K.M David8on - Cornmunic*ions Offi¢er (Rcsigrted 2 Novemb 2024) Dr J R Bor8n- Univmity Resear¢h Development & Zoologist (retired) M5 H Parkin8on - P¢n$ioM Communiea¢ion8 Consult4ot (r¢tired) Mr G Boyer- TrainiD8 CoDsul¢4nt Mr J R M Smith . TMsur¢r MT M E Bli - Biologisl Dr J J Wi88ill- University Le¢tuffr (Appointed 2 November 2024) Ms K E Baker . Environ1nI#l Consulthnt (Appoin¢¢d 2 November 2024) DrPGHEvans Se¢retary Charlty Reglstr•tlon Number Company Reglstradon Number 10131)02 02671621 The chority is ineorpornted in England Wakn. Optirna House Mill Court Spindle Way Cffawley Wesi Sussex RHIO I Reglst¢red Offl¢¢ Independent Exanthier Andrews & sh¢a Ltd Optima House Mill Court Spindle Way Crawlry West Sussex RHIO I Baokers Lloyds Bank pk North Strcet Brighton BXI ILT Pag¢ I
Sea Watcb Foundatlon - The Cet2eean Monltoring Unlt Trustees Report Tnt$ttts' Report: 202>24 OBJECTIVES AND ACTIVITIES Objocdves and Alms The obieeitve8 of the chvity are the stt, ¢onsemtion and pmteetion of cetacea1 piomoiing aware1, education and tiainin& And eD¢ourasin8 d1cl participation by the public in the study and conservation of cetaceans in the sea5 ar04md the British Isles. Dcdicaled resea undenakeD by Sea Watch staff alon8 with citizen science efforls involve undettskin8 VC5sel surveys. land watches. ply)tO-lD, bchaviour stydics, the reportin8 of sightings stsanding4 •nd the monitoTing orpential conservation tlweats. InfornlIan gaincd from th05e studics is dissemioated the widu public through a variety of rnedia - cIlty,5 website, Social media, nv4vSleli Teports. arti¢le4 scienlific publications. press rcleAse4 TV and radio inlerview4 prc5entation5 al confcTen¢es. W0hOpS and other public mcetings. In recenl yeus. wc h•ve put emphasis upon tyin8 lo bring toE¢ther our wious sour¢es of surveys md sighting dats into onc single dats mana8em¢n13y8tcm and lo d¢velop ways for anyonc lo be ablc to qucry the data and vicw the results on map& W¢ hav¢ Still som¢ way to 80 b¢[0 thi5 WDbitious ptoject is fulfilled VK at¢ making si pro8r¢59. Infonmtion and advi¢¢ are not onty offered lo the publi¢ bul also provided r¢gularly lo int¢rgov¢rnm¢ntsl bodies (notably United Nations Envirornnenthl Proarnme• European Commission. osPA and ICES). a5 well 10 $ia¢ulory authoriti¢s in the UK such as D¢fr4 Joint Nitur¢ Conservalion CommillK Natural R¢sources Wales, Natur¢ScoL and Nalurnl England). tional ¢nvbronmentsl ¢onJul¢all bodies such as CEH, CEFAS, non-sov¢rnm¢ntal environmental or8Anisalions (WWF, The Wildlife Trusts. Whal¢ & Dolphin Conservalio HWDT, d¢). industy (oil pnd 8as, shippin& fisljeries, remtional), and other stokeholdcrs in th¢ marine environfflenl. Various ¢ollobornliv¢ projects hav¢ been undertaken during the year with B2n8or, Si Andrews and Sheffield Universilies, the Centr¢ for E¢010 & Hythology (CEH), and the Centre for Rescar¢h into Ecological and Environmental Moniiorin8 (CREEM). stsir Su Watrh's fid14ime stsff comprise the Director (P¢r Evons). Monitoring OffK¢r (Katrin Lohrengel), Si8btin8s OtTicer (Simone Evans), CornmunicalioDS & Oulreach OtTicer (Claudia Afeltrd), Scoltish oificer (Craig Maekie) and W¢llbein8 for our Seas Proj¢ Lead (J¢nny Bond). StsiT at Bodor8an, Anglesey were supported by a part-lime Rarch Offi¢¢r (Ben Murcon) and EdatiOn Officer (Elan Jon¢s). alon8 with a team of voluateer interns. and in Quay. Ceredi8ion by a voluntr¢T Rrfe• Assistant (Thomas Jones). Education & Outreach Assislani (Josi A[pertand]cr), NWDW Assisthn¢ and others join SOnallY throu8h ow lon8-Standin8 internship progrwe. learning about and participating in nwinc rejearth and ¢onservation. The Adopt-a-Dolphin s¢bern¢ Continues to bring in some income. th•nks to its Part4ime Adminisirntor. Kirslcn Hintner, althwh its miin fill10n remains ¢dUtIOnal. VoluD¢ttrs The work of Sea Watch Foundation has Ways dwded heavily upon the help of • dleated team of volunteers and sludents assisttn8 in ongoing research and education projects. as w¢ll as dats inputting, analysis, and variow adminiglrntiv¢ kS from Sca Wllt¢h offices in England and Wales. Our miin field oifice. Para80Th House, ID New Quay. Wem W¢$. r¢nwined closed throughoul the year. as our landlord Cercdigion County Coun¢il work¢d on the building io thckle the serious damp problems we have been encounkring over the last few years. This was finally complrfcd and the building retuPI¢d by on 1st April 2024. During the summer of 2023, the New Quay staff and inlerns srf up temporary office in other buildings thc charity hosling 29 interns (from the UK US& G¢rnwny and Poland) during the seLqON u well as working remo*ly with a fillther five youn8 volunteer5, with the elTorts of severnl of ihe lattw extending inlo the winter season. The suMnr internship programme out of New Quay coniinues lo be by Sea Walch's Cardigan Bay MoniloriDg Officer. with ¢h¢ rwnole voluntcers sup¢rvi$ed largely by the Sighiings OtTJttr and Communiealions & Outreach OtTicer.
Sea Watch Foundation- The Cetacean Monltoring Unit Trustees Report Sea Walch benefits Br¢aily also from 2 n¢twork of r¢8ional ¢onta¢ts tha( give their time to promoting the ¢harity's activities in their lo¢al area, as well as groups of volunicers around the UK cotstline and offthore who regularly obseTh¢ the and report sighting& These forni possibly the larg¢s¢ and longest numing marine mammal ciiiz¢n science project of its kin4 the network having been first establish half a ¢¢ntUry 280, which has now 8rown to around 5,000 volunteer observers. Many martne professionals undertake observation effort on behalf of the charity. #nd io them we are also extremcly 8fdteful. We continue to be bkssed with tremendous support from Robin Petch volunteering in the role of Ambassador for Sea Watch, who helped set up our membership s¢h¢me and Iw been nttming it ihroughout the year. whilst Hantiah Parkinson co-produ¢¢s our quarterly digital magazine allernaiing with monthly news bulloins for the membership scbem ACHIEVEMENT AND PERFORMANCE Charitsbl¢ activltles Sea Wat¢K through its eonttnuing prograrn of res¢arch and monitorin& aims to provide necessary infOrntiOn on Changes to the Start and distribution of cetacean populations, and th¢ ndition of their habilats. This is used to ratse awareness of any issues and prompt ¢nvir¢)nmenlal chan8e to h¢lp conserve and protect thes¢ vulnerable mamThls. En recen¢ years, the charity increasingly has been extending sutveys to in¢lude seabirds at sea well. - Conservadon and Proteetlon Sea Watch continues to work closely with environm¢ntsJ and governing bodies to provide inf0mlIOn, data and eviden¢¢ leading to the better proteetion and ¢onservalion of cetsc¢an populations in British 2nd Irish waters. The organisation provAdes environmentsl impad assessments on request. as well as other speeialist advice to regulators, managem¢rf authorities, enviromnentai nsultan¢S¢s, and industy. That advice lis generally eonveyed through th¢ ¢lwity's Director. During 2023-24. he worked closely with the int¢r-8ovemm¢ntal cons¢rYation a8re¢men4 ASCOBANS, under thc United Nations Environmenlal Programme's Convention on the Conservation of Migrntory Species, partieipating in the Advisory Commillee Meeiin& host¢d by th¢ UN in Bonn in S¢ptembpA 2023, with presentations on conservation issues r¢lating to by¢ai¢h, North Sea porpoises. and Maritime Spatial Planning, partieipaiins in spe¢iali$t working groups on common dolphin& Baltic harbour porpoise. Ibeftan harbour porpoise, and re¢rlon21 erdft. He ntinUed serving as Chair of the Steering Group of the international Conselvalion Plan for the Harbour Porpoise in the North W with a meeting at Zondvoort. The Netherlands in March 2024 to review progress. and Co£hair of the ASCOBANS-ACCOBAMS Joint Bycaich Working Group with a meeting at ECS Conferen¢¢ in April 2023. H¢ also chaired nvo international ASCOBANS workshops reviewing conservalion objectives for small celac¢ans and s¢lting thresholds for anthropogenic removals. The Dire¢¢or gave preseniattons at th¢ snnual eonference of the European Cetscean So¢i¢ty (April 2023), held in Vigo. Spa1 co<hairing two wothops thcre, one on behalf of th¢ ASCOBANS-ACCOBAMS Joint Bycaich Working Gmup, and anoth¢r on management of coastal dolphins, preseneing at a third. a joint ACCOBAMS-ASCOBANS workshop on marin¢ debris. He took part in meeiings of ihe ICES Working Group on lh¢ Joint Qlacean Data Programme (online, April 2023 and Mareh 2024). Byeateh of Proteckd Species (Sukkariets. Spaio September 2023). and Marine Manmwl E¢ology (Copenhagen. Demnark, February 2024), ¢04hairing the latter with Sopbie Brasseur from the Netherlands, and h¢ participa1 in a meeling in Copenhagen providing ICES Advi¢¢ on seabtrd bycateh risk assessme in offshore Regulatory Areas of the North-East Atlantic Fisheries Council. He also participaied in a fiv¢4lay IUCN workshop to propose Important Marine Mammal Areas (IMMAS) in the North-east Atlantic (Hamburg. Gennany. May 2023). During 2023-24. fimded by Naiural K¢sources Wales, Sea Watch eoniinued conserv2ti0o monitoring of the two Habitsts D1ctIVe Annex Il specie4 bottlenose dolphin and harbour porpoise. in Cardigan Bay and North Wales through lin¢ transect surveys and photo ID. Pase 3
Sea Wateh Follndation - The Cetseean MonitorAng Unit Trustees Report Sea Watch n(loU¢d workin8 on a Marine Scotland Science Pfflject led by the Centse for EI0$Y and Hydrology. lo examine cumulative elyects of human athivili¢s on marlne mamffl and birds in Scottish water& and pr¢paring a reseorch paper with Bangor Universiry and the C¢ntre for Resear¢b into Eeologi¢al and Environmental Monitorin8 (CREEM) )t St Aftdr uniVeity an2lyslli8 digital aerial surveys of offshore walers east of Scotland by APEM. on behfOrMa[lA¢ Scotlaft On¢ of the most exciting this year for Sea Watch was the fimding of a second field bThse in Wales. on the Bodor8an Estsie iti SW AD8lesey, througb the generous sponsorship of Sir Geor8¢ Meyri¢K with the provision of an 01¢¢ and Thvo houses for accomtiOn, and the purchase of 4 rese¢ vesscL the Luke Oliver. This has enabled the chariry io set up a second iniernship pro and io develop a new 'Wellbeing for Our S. project aimed ai promotiti8 community4wed marine management of neighbouring seas within Caernarfon Bay. Portnerships have been establislKd with severnl local llP$, including the Wildlife Crime Unit of the North Wales Poli¢e in or&r to tscklc Ihe issue of iticreasing distyrbance of marinc wildlife by recrealioDal vessels by improved public aware and education. Thn)u8hout the year, Sea Walch h&8 Wy)ed ¢los¢ly with the slalulory eonservalion ageleS (Joint Nature Conservation Committee, Natural Resowces Wal¢s. NatuteS¢oL Natural Engla1) on varioys proj¢cts, IlUdin with JNCC. helping lo develop a joini ¢eta¢¢an datsbase in¢Orpolg data from a variety of contributors and now host¢d by ICES; an(L with Natural Eoglaod and the Crown Estate in partnership with Bangor Universiry, advising on priority aTeAS for marine mammal gnd bird suw prior to risk assessm¢ni. as part of the POSEIDON offshore wind project that stsned in Febnwy 2022. Environmental Impact Assessments wer¢ undertaken in the forni of regular at-sea surveys in relation to tidal ttwbine projects in the Morl8is Dthlonstralion Zone of Holyhead (Anglesey) on bebalf of Menter Miin, whilst suw of the Dee Estuary (Cheshire) thai stsrted in 2020 in relalion to a port development project were compktsd in July 2023, on behalf of ABPMer. Mosi De¢ Estuary surveys weff undertaknn by our R¢s¢arcb Officer, Ben Murc0 and volunt8ry eeth¢e observer5. Between Oeiober 2022 Ind July 2023. 356 knn of survey effort W&8 compkied resuliiog 13 nmrine rnarn sightin8 Two mafioe mamll species were recorded: grey seal and harbour p)rpoise. Grey Se accounied for 85% of all Sighti the remaining being hrix)ur pOry15¢. These sightinBs resulied in averAEe $iEhting e9 of 0.032 si8htingsthn for grey seals and 0.006 si8htingykn for harbour porpoises ov¢ralL from the stY& Maritie mammals w¢re only si8hd during three ofthe five surveys that We undertaken in this lime SPWL Harbour porpoises we only siglbted during one survey (Febnry 2023) oll one of the outer transeth lines. Grey seals were sighted on three sutvw and were ¢oncentrakd around Hilbse Islarf •$ ID the previous year. As noted above, monthly surveys of seabirds and n)•rine Man were also cOndd in collaboration with Bangor University in relation to a iidal tsthine projecl in the Morlais Demonstration Zooe west of Holyhead (AThglesey) on behalf of Menier MthL These Colllitiued throuslk the 2023-24 rmanc1 year and the results WAII be . Selentlile reseArth Sea Watch initiates researeh projec through0 the UK with more inteosive studies around the Irish So Hebrides. Northern ScotlaD4 Easlern Fgland and western Englisb Chsnn¢l, where cetaccan populations are eurrently watesL Projeets ar¢ eoi)s¢rvati¢)n biology r¢sear¢h based and include sutv¢ys the development of n¢w monitoring techniqll4 res¢•r¢h inlo ecolosy and habiw spatial modelin& behavioural water& Bottlenose dolphin abundance esiimas bascd on disthnce somplin8 for Cardigan Bay SAC reSUld in an estimak of176 (CV - 0.36, 95QA Confidenee IntervaL8 (Cl)= 87-358). Abundance eIlt¢S for the Pen Ll9n a'r Sarnau SAC resulted in 172 individuals {CV - 0.474. 950A CI - 82433). Abundance ¢ImateS of bottienose dolphins based on distance sampli08 for the wider Cardigan Bay resulted iti an esiinM* of 311 tndividuals (950ACI - 192-503
Sea Watch Foundatlon - The Cetacean MoDltorAng Unlt Trustees Report Boiilenose dolphiti phoio-identification dats were lle¢frd during line traos¢c¢ suTh¢y& dedicated phOtidentifiCal10n surv¢y8 and opportimisti¢ observations from wildlif¢ iour op¢ralopJ. The Sea Wai¢h Foundation ¢atslogue currently holds tmages of a minimum of 420 individuals (281 well-mark¢l 125 left side And 139 right side individuals). Captte-MZrk-ReCapth analysi4 assuming an av¢rnge of proportion of 56.44A of marked individuals in the population. yielded population esiimales of199 individuals (95Vo Cl: 111-195) ror Cardigart Bay Spe¢ial Area of ConsetVlo and 241 individuals (950A CI.. 177-378) for the wider Cardigan Bay. AIthou8h there had been a d¢eliniThg trend in this region since 2008-2012. it appears b¢ stabilizing now. Simone Cvans was oppointed to the role of Sighttnss Officer in April 2023, but went on maternity leave until July. During th21 perio4 the fornw Si8hiings OITicer, Claudia Afeltr4 provided valuable suppo¢ assisled by the volunteer NWDW A$sis¢anL whilst also addretsing communications and outreach aspec¢s as part of her new role. An attss of marine mam$ 2nd birds of Wales was finilised under wntra¢t to Natural Resouwes Wales in collaboration with Dr Jam¢s WaggitL with maps for ea¢h of the regular species by season and 5-year tim¢ period. Somc revisions were m2d¢ to a second eoThtraci award¢d to Sea Waieh and Bangor University (Dr. Llne Cordes), involving population modelling of six marine mammal species (grey s¢al, minkc whal4 bottlenose dolphi common dolphity Risso's dolphin. and harbour porpoise) in the Irish S¢a using a variety of approaches. The aim was to d¢t¢rniine thc likely impxts of a variety of pressures from human a¢tivilies in¢luding ftsheries by¢ai¢K vessel strikes, underwatcr noise disturbance, and exposure to ¢oniaminants. Sea Watch -SuperVIs¢d one Msc student (Mathilde Blavier) from Bse1S Univ¢rsity, and five Bangor Untversity Msc students (Gabriel HolL Heather Hurley, Eva Ponet4 Joshuo smid and Tobias Swawi). Gabriel swdi¢d seasonal variation of bottlenose dolphins and the ¢ff¢¢ts of boating in Cardigan Bay. Heather investigated social structure and ecological drivers of Risso's dolphins; Eva examined envIronnntal factors atTecting chi¢k diet of guillemots and razorbills at #n auk breeding colony• Joshua studied the social sInl of Risso's dolphins in Anglesey walers; and Tobias analysed questionnaire surv¢ys dei¢rniining io'what extent wildlife w8hing trips shape education and pere¢ption of nSerVatiOn. These projects were ¢o-supervised by Sea Watcb's Director and the Monitorin8 Officer. Res¢ar¢h publications during the year involvin8 Sea Watch staff included scientific papers published in collaboration with other bodie& in Animal Conservation (south Coast of England boltlenose dolphin abundance estimaiion vulnerability ass¢ssm¢nt), and Fronliers in CortServ10A Science (Risso's dolphins in northeast Seot12Dd 2nd the North¢rn Isles). as w¢ll a8 an Atlas m<xklling distribution and abundance of Ceth¢e and seabirds in Wales and surn)unding watcrs, and lentIfIC reports on the monitoring of the botllenose dolphtti poputation in Wale4 for Natural Resources Wales. - Informdon Infornwtion materials in th¢ forni of fact shects, posieN vid¢o$. CD'S. newsletters, sludy ffports and Ientific papers are produced along with a regularly updated website with rec¢n¢ sightings, newJ i¢¢mS. and various other maierials for downloadin& As part of th¢ Dolphin Adopiion schem< digital newsletters were Also produced each month. Pase 5
Sea Wateh Foundatlon - The Cetacean Monitoring Unit Trustees Report Sea Watch a long-nmnin8 UK-wide citizen science prOlle of dedicaied sutveys and effort-related sighiings, possibly the longest nJnniD8 in Europe havin8 been ¢st•blish¢d by the Director in the early 19708. Much of the inforniation materials that the chlty pmduces and the vorious trnining courses it ruDS are aimed incrsing the network of observers colleeting us¢ful dath from both laThl and at SA In the pasl most casual sighiings were submitted via th Sea Wah websile through an online reccffding forni whilst effort4¢lated watches ar¢ sent through on printed fornts or using Excel spreadshe¢ts. Sin¢¢ 2020, however, with the development of a free recording app ¢alled Sea Iyalcher, daia incte&singly ar¢ being submitted through this means. The app has species ID k¢y& images and videos. and guides lo observing and r¢eordin& facilitating the recording of casual sishlings of marine megafauna (eelaceaDS. seals, sel (urtles ond sharks) as well as effort related obserAtions mode from a vessel, from a land wat¢h, or from a walk along the coasL Each of these has number of fields recordillg all the ne¢essary basic details, with popup menus to LssisL Usets can then Vlew the delails oftheir own Sightin iti tables and on a n)ap. and on a separdte map they cath view all those submitted to the app. Si8hlin8s can be filtsred by sptties and by time period Throu8lwi the year, the app has undergone a series of improveMty fust througb a partnetship b¢ttYeen s WatclL IMARDIS (Bangor University), and ORE CaLqpul¢ with funding from the Europeon Region Development and then linked io impVed database monagement system with 8 grani thmugh the Digital Twin of the Oceall (DBi0flOw) prOgrn whereby Sea Watch makes its long-terni dalabase of casual and land-based effort sightings more widely available. Extrd species have been added io the app, along with new images and fad files, and Work continued extend the rttording a0 globally. as well as intepiing dats from s Watch's masW dathbase and fmm the welbased online submissions. There remains a key fi¢ed improve tools to intermgate past $igbtin8s. and to provide the opporbjnity to view sighlings orA map overlays of enviffjrnnenthl feattwes such as depth, sea $urfa¢¢ temperattwe, substrate type, and plankton frtsn with IMMnan activities such as fishing and ship trdffic. Work on Sea Walch's miin websiie wag Continued by Katie Baker along with ov¢rseeitig social media outlets until the end of May 2023 when Claudia took over. The nunthr of sighiiti8S Posted by the general public IKas steadily ItKreaS with digit21 videos photos frequendy submitted io help in the validation of records. Local wat¢hets have eontributed greatty io the sightiD8S dathblse using either the online sightings forn or the recording app. There has also been good use made of di8ithl photographs tak¢n by members of the public tha¢ helped to idenlify indivtthuls, particularly of boitlenosc dolphin. Risso's dolphin and humpback whale. Overall species tr¢n(ts obseNed in previous yeats have persiste4 with humpback wbaks recorded year.round in nwiy parts of the British Isles although D$1 frquenily in S¢odaD4 in areas where good nwnbers of minke whales alon8 with a few fm whales also found. The Northern Community of or¢•s cotitin to inbthii the watas of nOrtIrn Scotland mainly from the Moray Firth northwards io the Pentland Firtb and around both Sheiland and Orkney. John Coe Aquarius. th¢ two male orcas fom)in8 the remaining rnembets of th¢ W¢st Colst CommuThity. were r¢4ighted several tim in th¢ H¢brid¢s as well as in the Nonh Sea off the nOrth<a coast of Scotlan Bottlenose dolphtns were rerded thtoughow the year along the e&8t coast of Engl• with regular sightings in Northumberlan4 Tymeside, and increasing]y in Nonh Yorkshire, SOM1 in large 8mups. Whereas scveral individuAJs ar¢ el#rly fmm the Ea Coasi of Scoiland populatioo some individuals have not been matchcd but eoujd reflect individu41s that have been in the Tegion for a number of years providing addition41 local i¢m¢rt The South Coast of En8Jand bottlenose dolphin population that numbers around forty animals and 1$ usually 8¢¢n mainly in wesl Cffiiwal4 pe5 to be spending more time fillther east as far as Sussex. There eontinue to be relativety few sighiitigs of whi4e1 dolphins with those mainly in the central and northern North Su, aithou8h also occurM8 in sumnw in the Outer H¢bri&s and off South-west EThgJ•n (Cornwall and SW Devon). Atlantie wbite-sided dolphins ¢ now in UK waters* prinmrily only in the Notthern Isles and Outer Hebftdts Teinforeing indications of a general northwards sbift since Britsin repffsen(s the southernnl of their rnng Pag¢ 6
Sea Waieh Foundation - The Cetaeean Monitoring Unit Trustees Report Common dolphins, on the other hand have been setn in good numbers nol only in Cornwall and the Hebrides bu¢ also further north in Scotland and ea well In the North Sea. Somc animals have been t¢rded in the central North Sea includin8 up rivers in e•sth England. IA the Irish So the species has also been seen in relaiively shallow water4 within Cardi8#n Bay (West Wales). Caemarfon Bay and around Anglescy (North Wales). Risgo's dolphin photOThlD sdi¢S by Sea Waich and other groups have revealed Ion81$1anee Iiiovwnents within the IrAsh S4 and luQinB the Hebrides. Wales and Cornwall. Finally. although hadM)ur porpoiKs are the most wi(kly distribuied of Spectes atouTrd the British Isles. numbe recordd have declined in part5 of the Irish Sca and Bristol Channel. The netw of Sea Wateh obrvern around the UK routinely tributeS also lo nation $trsndin8 Khemes with th¢ir slrnndins rcpons. The ¢xlen3iv¢ photo library ¢onlinues KI ¢xpand. n9 boih th¢ ¢hariry's n¢¢ds thd thos¢ of a numb¢r of ¢ducalional bodies, environmental and conservati¢)n organisations. as 11 45 ncws medi& li also improves in qlity, and ¢YrIY ¢ompri5cs WCII over ten thous•nd images of Mari mammals gnd bird& sca ttleS and sharks. along with bumlln pr¢ssuRs. DuTin8 the year. a numlxr of interviews wer¢ underiaken for rcgional and Iialionol n¢wspyrs TV and rndio, and maleriil provided for various TV programmes. Sin¢¢ 2013. Sea Wah h•s organised an annu community event ¢all¢d Oru Watch. li has been held in North Scotland bas¢d around Thurgo ID Caithncss dwin8 l¥te May or early June IIng nin¢ days (including two w¢¢k¢nds). The aim has bKll lo involve the wbli¢ in undethg sysi¢mati¢ watch¢s from land and from th John O'Groats f¢rry o¢mss the Pentland Firth Orknry. Although the thrset $p¢¢ies has been the kill¢r whale or Or observers are eneourng¢d Io Tecord ill muine Mnma1 speci¢s s¢¢Th The eveni has also involved public lectures, xhool visils, and a beach clen In 2023. the event was organized from 27 May 10 3 June by three volunl¢ers, Chriy Jud4 Harry Clark. and Ju]iel Maxl¢4 supported by • s Watch stsff member. Claudia Af¢ltra. S¢v¢nty-sevcn volunteer obs¢rv¢r5 from around the UK W¢ recruited lo und¢rtake wal¢h¢s in Caithness, sUtherlw and the NoTthern Islu. They speni a totsl of 223 hours ¢olkciing ¢ffort-related dat• slationed at 195 land watch siles (89 land swv¢ys) aNI conducted 36 boai survw. 335 sightin8s of seven maftne mamm¥415pte5 lotaling 1,369 indivi¢knl anim41s wrre recorded. A si8hiin8 rak of 1.15 animal$ per hour of watchin8 was rttotded. The clwity's major eitizen xierKe ¢v¢nL The National Whale and Dolphin Watch. was held for the 22nd year. beNve¢n 29 July - 6 August 2023 organised by the Si8htin8s Officer. SIMO Evans, with help from the Commun¢(10n5 Officer, Claudia Af¢lh gssisled by Ki¢rd M¢Garvey Sears (on-sitc) al Iro Tsamipopoulou-Fokianou (r¢molely). Almosi 1.400 peopl¢ participaicd around the UK. Timed wotchcs were Undtaken at 113 14nd watch siles and aboard 25 vessels (totaling 812 hours of effort). all around the British Isles. These resulled in 1,490 cetaceon sighlin8s comprisin8 more than 10,000 individuals of 12 species. averdgc rale of sighiing a ¢¢¢n from awoss the Brilish IS1 was 0.59 animals p¢r hour ofwatchin& similar mosi yeais but lower than the a114ime high in 2022. The National Whale and Dolphin Watch rcceived both national and region41 medi4 covernse. Boltlenose dolphins were seen over much of th¢ British Isles. with sightings as far north as the Pentland Firth aThl Oty. Nokbl¢ Sightings included several reports of fin whales in various parts of the Inoer Hebrides as well as off w1 Cornwall. long-finned pilol whales off Abcrd¢en in the northern North Sea, and a possible northem bottlenosc whalc otT the island of Yell in ShctJan& Athtic whi-S1d¢d dolphitis were seen near the 151¢5 of Mull and Coll. and in Hellier, Orkney. Cornnn dolphins were seen in many parts of the British Isle4 bul maiDJy oifthe west coa5L However. ther¢ wcre also si8htiThgs off St Cyrus and Montrose on th¢ coost of SlIad and in th¢ central North Sea o1yB¢mpn Cliff8 in Yorkshi, as well as along the Cbannei of En81and as far ¢&st Worthing in West Sussex.
Sea Wateh Foundatlon - The Cetacean Monitorlng Unlt Trustees Report - EdutIOn & Outreach Sea Wat¢h's Dolphiti Adoption Scheme Adrninistrator, Kirsten Hinther, bos continued rumiing educational sessions with s¢lK)ols and childffn's groups as well as amending marine festsvals in southwest Englan4 and developing several on-line educational material& The AAD Admiwtror continues to work with businesses in the southwest of England to support ¢h2rity and lis worK and continues irt ber role as Regional C¢)ordinator for SW England (Cornwall and Devon). Each year, Sea Wat¢b ocganis¢s school visi14 univetsity and ¢ommunity lectures as well AS sp¢¢ialist interest workshops and training eourses. It also runs an award-WAnning national Dolphin Adoption scheme aimed al childrffj which has now been numing for stxt¢en years. A di8ttal newsletter with edu¢ational ¢ofttenL photos and links to videos is cir¢ulated monthly. The adopted dolphins are individuals from the Cardigan Bay population that Sea Waich is noI10[ln using pholo•lD. Besides lrninin8 of ihe summer inierns, weekend courses were nm for the wid¢r ptthlic in New Quay, and for rnembets of the Wildlife Trusts along the east ¢oast of En8lan4 as w¢ll as for third year und¢rgrnduaW$ and Mse dal¢s at Bangor UniverJity. Following th¢ ¢reaiion of A fornMI m¢mbership sch¢m¢ in 2020, Sea Watch produces a quarterly illustrated Digithl Magazin¢ (c. 40pp len8th) and a monthly Bull¢tin with a Sightings summ. edited by Hannah Parkinson and the Clwity's Director. The membership is managed on a Paid Menknersbips Pro platforni by Robin P¢t¢h, who ins(i8ated this aloDg with marketmg through Brevo (formerly called S¢th4 in Blue). The magazine is divid¢d into sections following particular themes: UK Hotspots, Sea Wat¢hin8 Overseas. Skills Clini¢ (how lo uftderthke land wai¢h4 at•sea su¢Y4 photo-ID, or identify difficull species). a Species Fact File, monthly sightin sUmmes with map$. conse110n Focus (recent news on conservation issues). Sea Watch N¢w& Around the Regions, and People Profiles (either focused on Regional Coordinators, Key Obs¢rvers, etc, or new$ of the activitieSearch of past stsff, regional eoordinalors. and inlerns. Sea Wal¢h tries to help keep th¢ public infornied by closely working with the medi4 local and national 8overnmenL environmental bodi¢$, and industy. The charity Wgs involved in several TV radio interviews and newspaper articles. The annual number of visits to Sea Watch's websit¢ tolalled c. 150,000 for the year. Its social media outlets eontinue lo prove popular (¢. 19.200 followcrts 00 FattbooK c. 8,000 followers on X (fomierly Twitler), and >l8.100. of whom c. 5,600 are followers 00 Inslawi), whil severnl of Sea Wakh's videos on YouTube have received >2.000 views, some with 13.000 views). As in previous year% Sea Watch staff gave many lectures during the y¢ar in a wide variety of fora within the UK and abroad. They supervised several MSC sttthts, rdn traiDing ¢ourses. and developed a range of int¢rn¢t-based educalsonal materials - fac¢ sheets. videos, ¢. Our lIabOration with Yorkshire Wildlife Trust continued A strong lo1 netwo1* of shore watchers has developed in the regioffj ¢olle¢tiDg effort-based data from a range of sites within those counties, and now extending northwards ¢0 encompass Co. Durha Clevelan4 Tyneside, and Northumberland. These daia continue io prove very useful in monitoring cctaccans in Coastal waters of eastern EngJan<L and the results fornKd a P¢tatiOn by th¢ Dtreetor at a r¢giooal EASTME Conference held in Lincoln tn May 2024. With the closure of Paragon House throughou¢ the year for necessary work by C¢redigion County Council to address stru¢tural issues in the buildin& th¢ visitor ¢en¢re and educaiion bub that Sea Watch set up with photo displays. audio-visual exhibits, and murals had to remain ¢los¢d and so education 2nd outreaeh a¢tivili¢s in New Qthiy were focused upon th¢ pier, Dolphin Spoiting Boat Trips, local events 2nd visits lo s¢lK)ol& These were led by the Communications & Outrea¢h Officer, Claudia Afeltra, and volunteer Edu¢aiion & Outreach Officer, Josi Alpert-sandler. Page 8
Sea Watch Foundation - The CetAeean Monitorlng Unit Trnstees Report FINANCIAL REVIEW The trwt¢¢s endeavour to maintsin a level of rTy¢S equivalent to one yearfs expenditure in order lo safeguard the chafity from any Chang in its income. exnditure or other unforcscen e1rcwnce$. Beiwe¢n 2019 and 2022. the chuity faced major financial ¢hallen8es wlth limited filllds duc io the Covid pandemic, the closure of our field office and visitor centrc due ty persisteni damp issu¢s. and a marked reduction in public spending from 80vernmeni. Betrn 2022 and 2024. Nalural Rou¢S Wales Iws awarded Sea Watch an 8nThual grnnt for th¢ moniloring of bolllenose dolphins in Welsh Wdlcrs which has been an enornious help to the chatity. and in siimnKr 2023, Sea W•t¢h reccived fimding io establtsh a second field office ai Bodorgan {Anglc5ey) gnd develop a marinc mAna8emcni pr08rarnn of research and community outrcach. These have cnabled the charity recently build somc extra reserves foi its developmenl rcsuliing in thc recruitment of additionil Itsff w build ¢apxity and pro4r¢s5 Utgent and rnuth nc¢dcd ¢onservAtIo Stah and monitorin8 a¢tiviti¢s. We are also extremcly 8raful to conlinu¢ receive a substsntial legacy from th¢ lat¢ Muriel May Abbol paid in Instalme whilst L¢Mi Syk¢5 b¢queAthed us a gen¢rous donation following her duth. Prlndpl fundlng wur¢tJ Sea WIKh is v¢ry 8r4t¢ful for fimdin8 frorn a numbcr of diff¢reni bodies. During the y¢ar under r¢view, it r¢¢¢ived fiuIng in particular from.. UNEPIASCOBANS European Commission Natural England Naturnl Resourtts Waks Bangor Univusity Wales Coun¢il for Vokmtsry Aclion Meyri¢k Clwitable Trust Muriel M4y Abbol {legw) Lthl SJQes (legacy) Joseph Stron8 Frazer Tn Pa9
Sea Wateh Foundadon - The Cetaeeth Monitorlng Unit Trustees Report GoverDlog Doeumellt The organisation is a cbarithble compAny limiied by in¢oryraied on 16 December 1991 and istered a charity on 20 July 1992. The conwy wos esthblished a menrath of Association whi¢h established lh¢ objects and powers of the clwitable ¢ompthy is governed under its Articles of Association. In the ¢vent of the wmpany lti8 Mwund up ttKmbets are required to contribute aD omount not exeoedin8 £1. R¢¢rnilmeo¢ 2nd Appolntmegl otthe Conndl of Managemtnt The dir¢c¢ors of the ¢ompany are cjwity tnskes for the Purpo of charity law and under the Company's Articles ar¢ known as membcrs of the Council of mWet (h¢ Cow11. All members of the Council 8iv¢ their time voluntsrity aThl receive no benefits from ihe charity. Truste¢ Induethin and Trthkng Most are alr¢ady familiar with the prncti¢al work ofthe clwity. Additionally. new Inle¢S are provided with a background io familiarise themselves with thc eharity and the contexl within which it opuat¢s. The Charity Commission guid¢ * Essellli Tntstee" is distributrd to all new Rtsk Management The Council regularly reviews th¢ major risks to wbich the ¢haTity is exposed Where appropriate. systems or procedures have been esthblished to mitigate the risks the chariiy faces. Signifunt exiernal risks to funding lead the Council to review and develop its sttagi¢ pl•n. Iniernal control risks are mlnimised by the implementation of procedures for all traA8actiott8 and projec Procedures ar¢ in place to ensure ¢ompli8n¢e with health and safety of staff, volunt¢¢r& ¢li¢nts and visitoi3. These PredUreS are periodieally reviewed to ensur¢ that they nlinu¢ to med the needs of the ¢lwity. The tntstees have considered the of the 2020 CovAd patthi¢ and while there bave been short-terni finaneial operational Impac1& they do not believe the pandemic will preveni the successful delivery of their ¢lwitable aims over the long4ernL Oryaabatlonal Stru¢t•Y¢ The council's membcpJ three tirnes a year kecp in louch at other times by enx4il andlor video conference and are SPOnSible for the strategic di¢t10n and policy of th¢ ¢b•rity. The ¢onstitution requires a minirn of 3 memkn (Imtt typi¢alty il Iw between 6 and I l). At presenL the Council membets are from a variety of professional relevant to the WO of the ¢hatity. The Secretary. who is the OOKlon$ Director, also sits on the Council b&$ no votin8 righls. A ¥thm¢ ofdelegati(m is in place and day404lay responsil)ility for th¢ provision ofthe servitts resls with the Direcr. The Dire¢tor 1$ responsible for ensurin8 that the ¢harity delivers the services specific4 operation management of the orBani28ti0n, indivilknal supervision of the sthff ieam an also ensuring that the team continue io develop their skills and wkill8 Prndices iti line with good praaice. Related parlles There are no related parti¢& Page 10
Sea Wateh Foundadon - The Cetaeean Monitorlng Unlt Trustees Report Responslbllllles of the Couaell Company law requires the Counctl to prepare financial sthiements for each finatKial year which give 4 true and fair view of the affairs of the chllrithbl¢ company as at the balancc She dale and of its tncoming res0w$ and application of resollrce& including income and expendintre, for the financial year. In preparlftg those financial statem¢nK the Council shoum follow bes¢ pra¢¢i¢¢ and: . sd¢¢t suitsble a¢Munlin8 poli¢i¢s and then apply th¢m Mnsist¢nily* - mak¢ judgements and e51imittt thit are r¢asonable and prndent; knd - prepare ihe fmancial stai¢m¢nts on the 8oin8 ¢on¢¢rn basis unless us is noi appropriaie Th¢ Council is responsibl¢ for maintsining prow accounting reeords which dixlose with reason4bl¢ accuracy al any time th¢ financial posilion of th¢ charitable ¢omp4ny and cnablc th¢m ¢0 ensure that th¢ financial Slatcm¢nts comply with the Companics Act 2006. The Council is also responsible for safeguarding the assets of th¢ ¢haritablc company and h¢n¢e for thking reasonable steps for the prnvention and detKtion of fraud and oiher irregularities. Members of tho Coun Members of lh¢ council who are direcr¥ for th¢ PUTPOSC of company law and trustces for the purpos¢ of the charity. who Krvcd during the year and up to date of this wport are sel oul on poge l. The report has bccn prepared in a¢cordan¢¢ with the small compani¢s r¢8imc under the Companies Act 2006. The annual report was approved by thc InL8lees OTh. .. and si8ned on its b¢half by: Mr A N Osborn- Solicitor (Acting Chair) Trustee Pagell
Sea Watch Foundatlon - The Cetacexn Monitorlng Unlt Independent Examlner's Report to the trustees of Sea Watch Foundation - The CetseeaD Monltoring Unit I report to the charity trustres on my exlmitiation of the accounts of the Company for the year ended 31 Mar¢h 2024. Ruponilbllltla and ts1$ •f rep•rt As the clwity's tnutees of the Company (and $0 its direciors for the purposes of Company law) you are responsible for the pr¢pOr10Th of the xcounts in accordancc with the requirements of the Companics 2006 ('thc 2Q06 Aa.). Having salisfied myself that thc a¢¢owils of the Company arc not Itqllircd to be audited urtder Part 16 of th¢ 2006 Act And arc cli8Ablc for indepertht cx•minalIo l yert in ryl of my cxamination of your charity's accoun¢s as carried out under sectlon 145 of the Charilies Aci 2011 ('the 2011 Act.). In carrying out my ¢xaminalion I hav¢ followed the DiTe¢lions liv by th¢ Charity Cornmi55ion under section 145(5Mb) of the 2011 A¢L Ind¢pendent exwnlner'• Jtatem¢AI Sin¢e Wakh Foundation - The Celacefyn Moni¢oTiD8 Unil's gross income ex¢¢ed¢d £250,000 your cxaminer musi b¢ a member of 4 body listed in sedion 145 of the 2011 Ad. I confinn lh l Im qualified to undeTlake th¢ ¢xamina¢ion be¢au% l am a of. whith is on¢ of the liskd bodi I have compldd my examion. l ¢onfirni no Matt5 have come W my attention in ¢onne¢iion with the examination Siving me uu¥¢ lo believe: l. a¢counlin8 records wue nol in 5pt of Sea Watch Foundation - The Cethcean moni10ru Unit as tcquired by s¢¢lion 386 of the 2006 A¢. or 2. the accounts do not Krd with those rd4' or 3. th¢ count5 do n¢X wilh the accounting ryirements of section 396 of the 2006 Acl other than any rcquiremeni th th¢ acmts 8ive a 'lrue and fair wbich is not a matler consid¢Ted •5 Part of an ind¢pend¢ni ¢XAminalion; or 4. thc accounis havc not be prepar in X¢ordW¢ with the mcthods and prin¢iples of ihe Stst¢m¢nt or R¢¢ommended Prnetice for accounting and reporting by Ch111 [appIlbI¢ io ch•Titi¢s preparing their accounts in a¢¢ordAn¢¢ with the Fingncial Rcporting Standard applieAble iti the UK and Republi¢ of Irel•nd (FRS 1021]. I have no concerns and have come a¢r055 DO other m•ttets in CODnection with the examination to which 4ttthtion should be drnwn in this report in order lo ¢nable a proper und¢rthdin8 of the accounts to be reaChL Opiima House Mill Court Spindle Wly Crnwley Wesl Sussex RHIO irr Da.. q 202 Page 12
Sea Watch Foundation - The Cetaeean Monitoring Unit Statement of FlnAneial Aetivltles for the Year Ended 31 Mareh 2024 (Ineludlng Income and Expenillthre Account and Statement of Total Recognised Gains and Losses) Total 2024 Unrestrl¢ted Restrleted Note Income and Endownots from: Donations and legacies Charitable activities Investment incom¢ 44,899 137,875 8.616 44,899 344.730 206,855 Tothl ineom¢ 191.390 206.855 398 245 Expendi¢ur¢ on: Charithbl¢ a¢¢lvlu¢s 104,526 (166J61 (271.087 Tolal ¢xpendilurt N¢t income 104,526 166.561 40,294 127,158 Ne¢ rnovement in Ilmds 86,864 40.294 127.138 Reeonelllallon of fundi Tolal brought forward Total fidS carried forward 334,453 9.678 344.131 19 421.317 49.972 471,289 Totsl 2023 Unrutrleted Re$trl¢t¢d Note Incon and Endowments from: Donations and Icgacics Charitabl¢ ac¢ivi¢ies tnvesim¢n¢ income 22,707 199,678 2,937 22,707 307J78 1937 107,700 Total in¢om¢ 225.322 107,700 333 022 Exp¢ndltur¢ on: Charitablc activities 108,017 98,022 (206,039) Tolal expcndilure Net income (108,017 (98.022 206.039 117,305 9.678 126,983 Net mov¢menl in f¢mds 117,305 9.678 126,983 Reconclllatlon of fund$ Total fiuth brought forward Total funds carricd forward The funds breakdown for 2023 is slmvn in notc 19. 217.148 217,148 19 334,453 9,678 The not¢s on Pas 16 to 29 forni an integral pan of these financial $tht¢ments. Page 13
Sea Wateh Foundation- The Cetacean Monltoring Unit (Rytration nllmber: 02671621) Balance Sheet as at 31 Mareh 2024 2024 2023 Not¢ Flxed tssets Intangible ass¢ts Tangible assets 12 2.178 2.562 2.179 2563 Cfjrrent assets stks D¢blors [nv(Ments Ch at bank and In Iwthl 13 14 15 3.270 33.092 80.000 2J98 862 80,000 261372 472.031 344.632 Credl¢orJ: Amounts (1 dTA¢ wlihln ou¢ ymr 2.921 Nel current assets 469110 341,568 Net wsets 471289 344.131 Fuods of the charlty. Rulrl¢ted Income funds Re5trict¢d funds 49.972 9,678 Unrntrkt¢d Ineome funds Unrestri¢ied 421.317 334,453 Total funds 19 471289 344,131 For th¢ financial year ¢ndin8 31 Mah 2024 the chority v4As entilled ¢0 cxemption from audit under 5tion 477 of the Companies Aci 2006 relaling to small wmpanie& Direetors, responsibililies: The membeTh bave wuired th¢ chlty obtain an audit of ils accounts for the year in question in a¢¢ordan¢¢ with s¢¢tion 476. and The di¢10r$ xknowled8¢ their responsibilities for complying with the requinIS of the Acl with respect to a¢¢ounting re¢ords and the preparntion of accounts. These finalleial stalemettts bave bcrn plepored in attordance with the special provisioD5 relating to compani¢s subjeci io the srnall companies regim¢ within Part 15 of Companies Act 2006. The noks on p4e$ 16 to 29 fonn An integral part of thes¢ financial statements. Pag¢ 14
Sea Waleh Foundation - The CetaeeaD Monitorlng Unlt (Registradon number: 02671621) Balanee Sheet as at 31 Mareh 2024 The financial ststements on pages 13 to 29 wue approved by th¢ Inle¢s. and authorised for issue on sfjIAI.1.24.. #Thd signed on their behrty. Mr A N Osborn- Solicitor (Acting Chair) TnL8te¢ notes on pages 16 K* 29 forni an intewl part of ilKs¢ financi Sements. Page IS
Sea Watch Foundation- The Cetaeean Monltorlog Unlt Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 I Charlty status The chatity 1$ limid by guarantee. inwrpornted in England athl Wales. The ¢hatity is a private limited eompany by guarantee and consequently does no¢ have slMr¢ capital. Each of the members is liable lo contribute aft amoun¢ noi ex¢eeding £1 iowards ¢h¢ &8sets of th¢ ¢harAty in the eve of liquidalion. The address of its registered office is: Optints House Mill Court Spindle Way Crawley Wesl Sussex RHIO i 2 Aeeounthig polieles Summary of sl£nllkant a¢¢ottfttlng polleks and k¢y aeeountlnz estlmltes The principal 2¢¢0unting policies applied in th¢ prepiiraiion of these fllwi¢ial statements are set oui below. Thes¢ poli¢i¢s have been ry)n$isndy applied to all th¢ yeats presented uThl¢ss othernise Statement ofeompllance The financial statements have been prepared in aOrdance with Accounting and Reporting by Clwiti Statem¢nt of Recommended Pra¢ti¢¢ (appli¢able to cJwiti¢s pr¢pAring their acuThts in a¢¢ord2n¢e with the Financial Reporting Sthndard appli¢abl¢ in the UK and Republi¢ ofireland (FRS 102)) (issued in O¢iobcr 2019) - (Charities SORP (FRS 102)), the Finala1 R¢porting Standard applicable in th¢ UK and Republic of lttlgnd (FRS 102) and th¢ Companies Aet 2006. Basts of preparatloa Sea Watch Foundation - The Cetacean Monitoring Unit meets the d¢finilion of a public benefi¢ entity under FRS 102. Assets and liabilities are initialty reeo8nised al his¢ori¢al cost or traThSQCtion value unless othenvise stated in the relevant ¢0lting policy notes. Golng eotteern Th¢ truste¢$ ¢onsider that there are no mat¢rial un¢¢rtainti¢S about th¢ ¢lwitgs Ability to ¢ontinu¢ ss a going concern nor any significant #reas of un¢ertainiy that alT¢¢t th¢ ¢arryins value of assets held by the charity. Ex¢mptlon from pr¢p2rlng a eash flow statemenl The charity Opied io early adopt Bulletin I published on 2 Febnwy 2016 and have ther¢for¢ not included a cash flow statement in these financial ststemen¢& Ineon* and endowmeols All income is rewlS¢d once the ¢Ilty has emidement to th¢ income. it is probAbl¢ Ihal the incom¢ will be received and the amount of the InMe re¢¢ivable ¢an be measured reltably. Page 16
Sea Wateh Foundation - The Cetaeean Monitoriog Unit Notes to the StAtements for the Year Ended 31 Mareh 2024 Donations 4ndlqaci¢s Donations are recognised when the ¢lwity has been noiified in wriiing of both the amount and S¢ttiement date. In th¢ event that a donation is Subje io conditions that require a level of perfomwice by the charity before the charity is ¢nlitled io the the income is defeTTed and not regniSed until either those conditions are fully mel or the fulfilment of those condilions is wholly within the ¢ontrol of th¢ charity and it is probabl¢ thai these ¢onditi(ms will be fulfilled in the reporting perio(L Invesmeni income Interest on funds held on deposii is in¢luded when tteeivabk and the amount eaD Ix measured reliably by the ¢harity; this is nornully upon notifi¢ion of the intertsi paid or pyable by the bankDividends ar¢ recognised once the dividend has been declared and notifieatioD has been received of the dividend due. ExpeDdllure All expetiditure 1$ r¢¢ognised onL% thert is a legal or ¢onstrnthve obligation to that expendilur< it is probabl¢ settlement is required and the amount can be measured reliably. All costs are allocated 10 thè appIlble expenditur¢ heading that aggregate $imiJar costs io that caiegory. Where costs cannoi be directly attributed particular ldIngS thty have been allouted on a basis consislent with the use of resout¢e4 with cenlral sts(r costs allocated on the basis of time spenL and deprttiation ¢har8es allocated on the portion of the, asset's use. Other support costs are allocated bd on the spread of stsff eo Cfiarlmble derfvirf Cbaritsble expenditure comprises those costs in¢uTred by the charity in the delivery of its activities and servitts for its b¢neficiari¢s. li includes both costs that can be lOcad dire¢ily io such adivilies and those costs of an Support costs Support Costs include Central functions and have be¢n alloCd to activiry eosi categories on a b&8fts consisteni with the us¢ of resolww for exampl¢, all(xaiing pYop¢rty costs by floor areas, or per stsff costs by the spent and other costs by their wage. Governance costs Thes¢ include the Costs attTibutable the ¢lwity'S eompli#n¢e with ¢onstitutiottal and swuw requirements. including audiL strategie ntsnagement And tsitstees medings and reimbutsed expense5. T2X2tion Th¢ charity is considered to pass tIK trsts Sd Oui tn Paragraph I Schedule 6 of the Finance Act 2010 2nd therefore it meets the definition of a Clwithble company for UK ¢orywralion tax purposes. Accordingly, the ¢harity is potentially exempt from laxalion in rtsptti of income or ¢apit41 gains received within eategories covered by Chapter 3 Part I l of the COOtion Tax Act 2010 or Section 256 of the Taxation of Charg¢able Gaitk8 Act 1992. the extent thal Inco or gains are applied clUSive1y to charitable pu4)oses. ltt(anglbk Sssets Intangible ass¢ts are staicd in the Balance Sherf at ¢ost less accumulated amonisaiion and impairnnt. They are amortised on a straight line basis over their estimated usefvl lives. Tanglble fixed assets Individual fixed assets ¢oStll £l(X).(Kl or DK>re are inittY recorded at cost. Page 17
Sea Watch Foundation - The CetsceAn MonltorAng Unlt Notes to the Anclaj Ststements for the YeAr Ended 31 MAreh 2024 Amortlstlon Amortisation is provided on intangible fixed assets so Is w write off the ¢osL less any e#imated residual value. over thcir expected useful economic life as follows: Ais¢t dass Dev¢lopmtht costs AttrtISOn method and rate 21fA w annum - straight line basis D¢prethlloo and i0rtlI10• Deprcciation is provided on in8ibk red Lss¢ts so as 10 writ¢ off ¢ost or volull0 less any ¢stirtia¢ed Tld81 value. over their eXp]ed usefvl ¢wnomi¢ lif¢ as follows: lot elass Planl and mathinery Offi¢e equiprnt D¢pre¢l#tlon mdhod aad rnle 15% per annum - skni8hl lin¢ basi$ 15% per annum- sirnight line b4sis Re4cch and developwnt Development expenditu inwT¢d on individual projeet is carried forward WIM its fuhw¢ [eVerabl]Ity can reasonably be re8ardd as USWEd. Any expcndiftK¢ forward is 4rnorti in line with the p¢¢t¢d Iljture inwme from the relaied proiKL Current aM¢t Invtjtrnents Curr¢ni inv¢slm¢nts iKlud¢d al thc lower of cost and r¢alisable Val l market valu S¢o¢k S(ock is valued 41 the lovKr of CO Dnd estimatal selling price lejs ¢oslS to complete and sell, after due regard for obsolete slow avin& o¢b. Cosi is del¢rniined u5in8 the fw¥l-in. fwst4xrt (FIFO). Trade debto Trade d¢biors are •mounts for mer¢handise sold or r¥lee$ perform in the ordinary course of business. Trade debtors are recognised initially at the tranwtion pri. They are subs¢qu¢ndy me45ured at amortised ¢ost using thc effeclive intcrest rn¢th less provision for impaimKnL A provision for the impaimienl of trade debtors is establisbcd when there is obj¢thiv¢ ¢vidence thai the clwi¢y will nol bc able lo Collect all amounts du¢ a¢cordin8 10 th¢ 0ri8inal nDS ofthe re¢civables. Page 18
Sea Watch Foundation - The Cetacean Monltorlng Unlt Notes to the Flnanclal Statements for the Year Ended 31 March 2024 Forelgn ex¢hAnge Transactions in foreign currencies Ore recorded At ihe rate of exehjnge at the date of the trdnsaciion. Monetary assets and liabiliti¢s denominated in for¢ign ¢utr¢nctes the balance shed dat¢ are reported at the rnlcs of Change prevailins e. The results of overseas operations are tronslated at the average rates of eXcI1£C during the period their balance shecls al the rates ruling ai th¢ b21an¢e shcci dat¢. Exchange di(fcrcnccs arising on translalion of the openin8 nei assets and results of oversw operaiions are reported in other comprehensive ioe and ic¢umuJated in equity (attributed to nonrfontrolling interests a$ appropriate). Other ¢x¢hanse dilTerences are regniSed in th¢ S&t¢m¢nl of Financial Activities in th¢ period in which they arise ¢x¢¢pi for. l) hAnge differ¢n¢¢s on tranSlI0n5 ¢ni¢red Inio to hed8¢ ¢¢rtain foreign ¢urr¢ncy risks (8¢¢ abov¢); 21 ¢x¢hang¢ diff¢r¢n¢¢s aTi$ing on gains or 105s¢5 on non-monetsry i¢¢ms which ar¢ recogni8 In other comprehensiv¢ income: and 3) in th¢ us¢ of thc ¢onsolidat¢d financial slal¢m¢nts, ¢x¢h4n8e dilTcr¢nccs on monctsry it¢ms Te1vable from or payable lo a foreign Opcrnlion for which scttlem¢nt is n¢ith¢r planned nor likely to occur {thcrefor¢ fomiing part of the nd investmenl in ihe foreign operntion). which are r¢sn]Sed in other comprehensive in¢om¢ and r¢portcd under cquily. Fund itrueture Unrestricted in¢omc fimds are gencrnl funds that ar¢ available for us¢ al the iruslees dir¢I10n in furtherance or Ihe objectives of the charity. Desipmted funds are funds 1 aside by the In¢¢¢,5 out of unrestric*d free resmes fund Ihe Charit$ obje¢tlV¢S. Restriclcd income funds are thosc donated for use in a Parti]ar area or for spe¢ific pury)os¢s, th¢ usc of which is r¢stri¢t¢d to that area or purpose. Peosloo$ and other post retlrement obllgailons The charity operates a defined contribution pension tThe. ConlributioTh$ are elwged in th¢ slatem¢nt or fiThancial activilies as they become payablc in accordance with the rul¢s of thc h¢M¢. Pag¢ 19
Sea Watch Foundation- The Cetseean Monitorlng Unit Notes to the Financlal Statements for the Year Ended 31 Mareh 2024 3 Income from donadons and lega¢l Unrestrleted funds Genernl Total fuods Donalions and legacies; Donali(ms from compantes, trusts and simtlar pm¢eed8 TotAI for 2024 44.899 44,899 44,899 44,899 Total for 2023 22,707 Page 20
Sea Watch Foundatlon - The CetaceAn Monitoring Unlt Notes to the FlnAncial Statements for the Year Ended 31 Mareh 2024 4 Ineome from cbarltable A¢tlvltiei Unrutrleted rundj De51gnated Re$trleted funds Total 2024 To¢al 2023 Grants Subscriptions Mct¢hundisc sales Voluntccr contributions Adopiions Consulthn¢y Trainin8 206,855 206,855 10.421 8,508 23,956 22.869 72,121 107.700 6.663 8.114 19.957 22.835 138.085 4.025 307 344,730 79 10,421 8508 23,956 22.869 72.121 137,875 206,855 Page21
Sea Watch Foundatlon - The Cetaeean Monitoring Unit Notes to the Flnanelal Statements for the Year Ended 31 March 2024 S Investment IA¢oine Unrestrleted Total funds General Income from dividends; Dividends receivable from other Iiskd investhients tnieresi rtt¢ivabl¢ and similar income: Inlerat r¢¢eivabl¢ on bank d¢posilS Total for 2024 7,482 7,482 1,134 ,134 8.616 TO1 for 2023 2,937 2.937 Page 22
Sea Wateh Foundation - The Cetacean Monitoring Unlt Noteg to the Financlal Statements for the Year Ended 31 Mareh 2024 6 Expenditure on eharltable actlvllles Unrestrfded funds Genergl Restrleted fvnds Total 2024 Total 2023 Inforniaiion hnolOgY EmployK costs Office ¢osls DI¢( premises ¢08 Other costs Boal hi Volunteer premis¢s rental Consultsn¢y cosls 404 119,844 7,368 8,905 12,047 33.900 21,446 64.653 1.106 81,827 8,473 5,700 13,186 23,433 21.336 48.636 203 697 41,458 7,368 8,905 10,928 78.386 33,900 21.446 11.497 53,156 102,006 166,561 Actlvlty undertAken dlr¢cdy Activity iupport ¢osts Total 2024 Total 2023 Infornmtion lechnolo8y Employee costs oirice costs Direci premises costs Other costs Boat hire Voluntcer premises rcntal Consulwi¢y costs 85 118,586 1.547 1,870 2,531 33,900 21,446 64,653 319 1,258 5,821 7,035 9.516 404 119,844 7.368 8.905 12.047 33.900 21.446 64.653 873 64.644 6.694 4.503 10.417 23.433 16,856 38,423 244,618 23.949 268,567 165,843 Pag¢ 23
Sea Watch Foundation- The Cetaeean Monltorlng Unlt Notes to the Flnancial Statements for tbe YeAr Ended 31 Mareh 2024 Aelfivlty uodertakeD dlrttlly Aetlvity support costs 2023 Infommtion te¢bnology Employee costs Office ¢os Direct premises Sts 873 873 6.694 4.503 10.417 6,694 4,503 10,417 23,433 16,856 38,423 165.843 Boat hire Volunteer premises rentsl Consulw costs 23,433 16,856 38.423 143J56 22.487 In addiiion to the eXnditre analysed above, there are also govern costs of£2.520 (2023 - £2 J40) which relate directly to eharitsbk *livities. See nok for fith details. 7 Net ineondogloutgoing reso4rtts N¢t incoming resources for the yeK inclu 2024 2023 D¢pre¢iation of red assets 452 Page 24
Sea Watch Foundation- The Cetscean Monitoring Unlt Notes to the FiDTdnclal Statements for the Year Ended 31 Mareh 2024 8 Trnstrts remuner4¢loA ¢xptnses No trustees. thot any persons conncded with have received any rcmuo¢raii(m from Ihe charity during th¢ 9 Staff ¢osts The as¢ payroll costs Mtre as follows: 2024 2023 Staff durlng th• y¢w wtte: Wages and silari¢s So¢io1 Jecurity Costs Pension costs 112248 5.882 1.714 78,550 2.462 8l6 119.844 81.828 Th¢ monthly Average number of persons (including senior managcmcnl I leadership am) employed by th¢ ¢harity durin8 the year expr¢s5¢d as full lime equivaJ¢nts was as follows: 2024 2023 Chariiabl¢ al rnisins ivilie5 No employee received emolume3 of nxxe £60.(100 during the year. 10 Taxatlon The ¢harity is a rwiered ¢hwity and is th¢Tef¢xo exempt from tsxaii¢)n. Page 25
Sea Watch Foundation - The Cetaeean Monitoring UDIt Notes to the Flnaneial StAtements for the Year Ended 31 March 2024 11 Intaoglble fixed assets Rese4r¢h aod deVelOpnt TotAI Cost At l April 2023 Ai 31 Matth 2024 9.500 9500 9,500 9,500 Amorttsadon At l April 2023 At 31 Mah 2024 9.499 9,499 9,499 9.499 Net book v*lue At 31 Mar¢h 2024 Ai 31 Maffh 2023 12 Taoglble fixed assets equipnt Total Cost At l April 2023 Ai 31 Mawh 2024 130.605 130,605 130.605 D¢pr¢elstion At l April 2023 Charge for the year Al 31 March 2024 128.043 128,043 128,427 128,427 Net book value At 31 March 2024 2.178 2.178 At 31 Mah 2023 2.562 2.562 Page 26
Sea Watch Foundation- The Cetseean Monitoring Unit Noteg to the Flnanelal Statements for the Year Ended 31 March 2024 13 Stock 2024 2023 Stocks 3.270 2.398 The CO of ¢)Ck reeognised as an pense in the year amounted to £7,099 {2023 - £5,566). 14 D¢btor8 2024 2023 Oth¢r debtors 33.092 862 15 Current Miet Investmeots 2024 Llstod InYeJ¢ments Inve81ments having & net book value of £80,1]00 (31 March 2023: £80.000) are lisicd on a reCOlS¢d slock exchan8c and had a maTk¢¢ valuc of £72,851 al the end of the y¢ar (31 March 2023 - £69.540). 16 Cagh And cash equlvalenti 2024 2023 Cash at bank 355.669 261,372 17 Credltors: amounts faluug du¢ YAthln on¢ year 2024 2023 Other creditors A¢enlS 401 2,520 724 2.340 2,921 18 PenOn and other sehen DetlDed ¢ontrlbudon penslon scheme Th¢ eharity opern¢es a defined contribution p¢nsion scheme. Th¢ pension cost cb8rge for the year represents ¢ontributions payable by th¢ charity to the Kheme and amounted to £1,714 (2023 - £816). Pag¢ 27
Sea Waieh Foundatlon- The Cetaeean MonitorlDg Unit Notes to the rmanc1 Statements for the Year Ended 31 March 2024 19 Funds BalaDce xt I Aprll 2023 Incomlng resourtt5 Balanee it 31 Mareb 2024 Unratrktsd funds General 238299 183,908 (104,526) 317,681 D4f1gnA¢ed Cons¢rvation FuThl Edtion Fwld 48.078 48,076 3,741 3,741 7.482 51,819 51.817 96,154 103.636 Total unreJtrf¢t¢d funds 334.453 191.390 104.526 421,317 Restrl¢ted funds NRW Bot(lenose Dolpbin Monitoring Bodorgan Poject CIBBRINA Project Total restrleted fwids 9,678 102.200 (107.413) 69.010 (55,150) 35,645 9981 4,465 13.860 31.647 9,678 206.855 (166.561) 49,972 Total fiinds 344.131 398,245 271.087 471,289 Page 28
Sea WAoch Foundation- The CetA¢ean Monitoring Unit Notd to the Finaneial Statements for the Year Ended 31 Mareh 2024 Bthnee It I Aprll 2022 Resour¢ts expended Balanee at 31 Mxr¢h 2023 Uarestrkted funds Genérol 123.873 222.443 (108,017) 238.299 Da18n44 Cons¢rv*iort Fund Education Fut 46.638 46,637 93.275 48,078 48.076 1.439 Total unmtrl¢ted fuuds 217.148 225,322 108.017 334.453 Roslrktod NRW Boiilenose Dolphin Moni¢orin8 UK CEH CuMmu11% Effects FrThork NRW Marine Mamm¢1 Population Mod¢llin8 Total restrlcted fund5 10221)0 (92,522) 9.678 (3.000) 2,500 107.700 198.022 9.678 Totsl funds 217.148 333.022 206,039) 344,131 Bottleoo•e Dolplthi Monlt•rlng Pr•Ject (£102300) A proj¢ fiuthd by NattKal Resoutces Wales w undert¢ moniring of bolllenose dolphi in Wetsh watets in order io ts3¢55 iheir ¢4)nsemlion slaiils. CIBBRINA Projttt {£3S.645) A six-y¢ar in¢¢rnatiol ¢onsortiiim pyoieci lo improve moni¢orin8 4nd mitig•lion of fish¢ri¢s byeatch of prot¢¢l¢d, ¢ndang¢rcd and threalened nwinc species led by the Dutch Ministy of th¢ Environrncnt through fimding under the EU LIFE prog Bodorgan Projttt (£69,010) A long-lemi projeci to develop eommunity-based nwine mana8rnt of the seas around South Wesl Angl ihrough environmentsl monitoring, citizen sctence. slake1ldcT engagement, edUtiOn and outreach. This is d¢livcr¢d through our 'Well1ll8 for our Seas- project fimded from the JAndfill Disposals Tax Comrnuniti SchenK administered by the Wales CowKil for Voluntary Action and from the Mwick Charithble Trust who hosi the Sea Wakh Founthiion office and lntUnP pmgramn% in An8les¢y.
Sea Watch Foundation - The Cetseean MonltorAng Unit Detailed Statement of Activides for the Year Ended 31 Mareh 2024 Total Total 2024 2023 Ineon alld Ettdowrnents fronL' Donations And legacies (analysed below) Charitable activities (llaalyscd below) Invcsiment iZKL)ow (hnalyscd below) Tothl incorn¢ 44,899 344,730 22,707 307J78 2.937 398,245 333 022 Expendlture OD: Charitsble a¢tiviua (4nalyl b¢fv) Total ¢xp¢nditure 206 039 271087 (206 039 127.158 126.983 Net nv)v¢mal in funds 127.158 126.983 Rrfon¢llladoA of fuads Totsl fimds brou8ht forward Total funds Carried for 344,131 471,289 344,131 This page ¢kns not forn) of the siatuiory finoncial statem¢& Pw30
Sea Watch Foundation- The Cetacean Monitorlng Unit Detailed Statement of Financlal Actlvitles for the Year Ended 31 Mareh 2024 2024 Totsl Governance costs Independent examinevs f¢¢ 2,520 (2,520 This page does tK)t fomi part of the statutory rman¢i statements. Page31