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 S￿leMen
for th¢ Year Ended 31 m￿Ch 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 . Environ1￿nI#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 d1￿cl 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 orp￿ential conservation tlweats.
Inforn￿lIan gaincd from th05e studics is dissemioated ￿ the widu public through a variety of rnedia -
cI￿lty,5 website, Social media, nv4vSleli￿ Teports. arti¢le4 scienlific publications. press rcleAse4 TV and radio
inlerview4 prc5entation5 al confcTen¢es. W0￿hOpS 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 Pro￿arnme• European Commission. osPA￿ and ICES). a5 well
10 $ia¢ulory authoriti¢s in the UK such as D¢fr4 Joint Nitur¢ Conservalion CommillK Natural R¢sources
Wales, Natur¢ScoL and Nalurnl England). ￿tional ¢nvbronmentsl ¢onJul¢all￿ bodies such as CEH, CEFAS,
non-sov¢rnm¢ntal environmental or8Anisalions (WWF, The Wildlife Trusts. Whal¢ & Dolphin Conservalio
HWDT, d¢). industy (oil pnd 8as, shippin& fisljeries, remtional), and other stokeholdcrs in th¢ marine
environfflenl. Various ¢ollobornliv¢ projects hav¢ been undertaken during the year with B2n8or, Si Andrews and
Sheffield Universilies, the Centr¢ for E¢010￿ & Hythology (CEH), and the Centre for Rescar¢h into Ecological
and Environmental Moniiorin8 (CREEM).
stsir Su Watrh's fid14ime stsff comprise the Director (P¢*r Evons). Monitoring OffK¢r (Katrin Lohrengel),
Si8btin8s OtTicer (Simone Evans), CornmunicalioDS & Oulreach OtTicer (Claudia Afeltrd), Scoltish oificer
(Craig Maekie) and W¢llbein8 for our Seas Proj￿¢ Lead (J¢nny Bond). StsiT at Bodor8an, Anglesey were
supported by a part-lime R￿arch Offi¢¢r (Ben Murcon) and Ed￿atiOn Officer (Elan Jon¢s). alon8 with a team
of voluateer interns. and in Quay. Ceredi8ion by a voluntr¢T Rrfe•￿￿ Assistant (Thomas Jones).
Education & Outreach Assislani (Josi A[pert￿and]cr), NWDW Assisthn¢ and others join ￿SOnallY throu8h
ow lon8-Standin8 internship progrwe. learning about and participating in nwinc rejearth and
¢onservation. The Adopt-a-Dolphin s¢bern¢ Continues to bring in some income. th•nks to its Part4ime
Adminisirntor. Kirslcn Hintner, althwh its miin fill￿10n remains ¢dU￿tIOnal.
VoluD¢ttrs The work of Sea Watch Foundation has ￿Ways dwded heavily upon the help of • d￿leated team
of volunteers and sludents assisttn8 in ongoing research and education projects. as w¢ll as dats inputting,
analysis, and variow adminiglrntiv¢ ￿kS from Sca Wllt¢h offices in England and Wales. Our miin field oifice.
Para80Th House, ID New Quay. Wem W￿¢$. 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 re￿tuPI¢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
suMn￿r 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 infOrn￿tiOn 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 inf0m￿lIOn, 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¢r￿lon21 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 D1￿ctIVe 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 E￿I0$Y and
Hydrology. lo examine cumulative elyects of human athivili¢s on marlne mamffl￿ and birds in Scottish water&
and pr¢paring a reseorch paper with Bangor Universiry and the C¢ntre for Resear¢b into Eeologi¢al and
Environmental Monitorin8 (CREEM) )t St Aftdr￿ uniVe￿ity an2lyslli8 digital aerial surveys of offshore
walers east of Scotland by APEM. on beh￿fOrMa[lA¢ Scotlaft
On¢ of the most exciting this year for Sea Watch was the fimding of a second field bThse in Wales.
on the Bodor8an Estsie iti SW AD8lesey, througb the generous sponsorship of Sir Geor8¢ Meyri¢K with the
provision of an 0￿1¢¢ and Thvo houses for accom￿tiOn, and the purchase of 4 rese￿¢￿ vesscL the Luke
Oliver. This has enabled the chariry io set up a second iniernship pro￿￿ and io develop a new 'Wellbeing
for Our S￿. project aimed ai promotiti8 community4wed marine management of neighbouring seas
within Caernarfon Bay. Portnerships have been establislKd with severnl local ￿llP$, 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 age￿leS (Joint Nature
Conservation Committee, Natural Resowces Wal¢s. NatuteS¢oL Natural Engla￿1) on varioys proj¢cts,
I￿lUdin￿ with JNCC. helping lo develop a joini ¢eta¢¢an datsbase in¢Orpo￿l￿g 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
h*rix)ur pOry￿15¢. These sightinBs resulied in averAEe $iEhting ￿e9 of 0.032 si8htingsthn for grey seals and
0.006 si8htingykn for harbour porpoises ov¢ralL from the s￿￿tY& Maritie mammals w¢re only si8h*d during
three ofthe five surveys that We￿ undertaken in this lime SPWL Harbour porpoises w￿e only siglbted during one
survey (Febn￿ry 2023) oll one of the outer transeth lines. Grey seals were sighted on three sutvw and were
¢oncentrakd around Hilbse Islarf •$ ID the previous year.
As noted above, monthly surveys of seabirds and n)•rine Man￿ were also cOnd￿d 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 F￿gland 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 esiima*s bascd on disthnce somplin8 for Cardigan Bay SAC reSUl￿d in
an estimak of176 (CV - 0.36, 95QA Confidenee IntervaL8 (Cl)= 87-358). Abundance e￿Il￿t¢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
phOt￿identifiCal10n 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). Captt￿e-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 ConsetV*lo￿ 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 B￿￿se1S 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 envIronn￿ntal factors
atTecting chi¢k diet of guillemots and razorbills at #n auk breeding colony• Joshua studied the social sIn￿l￿￿ of
Risso's dolphins in Anglesey walers; and Tobias analysed questionnaire surv¢ys dei¢rniining io'what extent
wildlife w8*hing 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 CortServ￿10A 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 prO￿ll￿e 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 ch￿lty pmduces and the vorious trnining courses it ruDS are aimed
incr￿sing 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 Wa*h 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 improveM￿ty 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 ￿ imp￿Ved
database monagement system with 8 grani thmugh the Digital Twin of the Oceall (D￿Bi0flOw) prOgr￿n
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 a￿0 globally. as well as intepiing dats from s￿ Watch's masW dathbase and fmm the
wel￿based 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￿$1 frquenily in S¢odaD4 in areas where good nwnbers of minke
whales alon8 with a few fm whales also found.
The Northern Community of or¢•s cotitin￿ to inbthii the watas of nOrtI￿rn Scotland mainly from the Moray
Firth northwards io the Pentland Firtb and around both Sheiland and Orkney. John Coe Aquarius. th¢ two
male orcas fom)in8 the remaining rnembets of th¢ W¢st Colst CommuThity. were r¢4ighted several tim￿ in th¢
H¢brid¢s as well as in the Nonh Sea off the nOrth<a￿ coast of Scotlan
Bottlenose dolphtns were re￿rded thtoughow the year along the e&8t coast of Engl•￿ with regular sightings in
Northumberlan4 Tymeside, and increasing]y in Nonh Yorkshire, SOM￿1￿ in large 8mups. Whereas scveral
individuAJs ar¢ el#rly fmm the Ea￿ Coasi of Scoiland populatioo some individuals have not been matchcd but
eoujd reflect individu41s that have been in the Tegion for a number of years providing addition41 local
i¢m¢rt The South Coast of En8Jand bottlenose dolphin population that numbers around forty animals and
1$ usually 8¢¢n mainly in wesl Cffiiwal4 ￿pe￿5 to be spending more time fillther east as far as Sussex.
There eontinue to be relativety few sighiitigs of whi*4e1￿ 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 southernn￿l 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 s￿di¢S by Sea Waich and other groups have revealed Ion8￿1$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 ob*rvern 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
q￿lity, and ¢Y￿rIY ¢ompri5cs WCII over ten thous•nd images of Mari￿ mammals gnd bird& sca tt￿leS 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 Wa*h 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 I￿Ing 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 $p¢¢ies has been the kill¢r whale
or Or￿ observers are eneourng¢d Io Tecord ill muine M￿nma1 speci¢s s¢¢Th The eveni has also involved public
lectures, xhool visils, and a beach clen In 2023. the event was organized from 27 May 10 3 June by three
volunl¢ers, Chri*y Jud4 Harry Clark. and Ju]iel Maxl¢4 supported by • s￿ Watch stsff member. Claudia
Af¢ltra. S¢v¢nty-sevcn volunteer obs¢rv¢r5 from around the UK W¢￿ recruited lo und¢rtake wal¢h¢s in
Caithness, sUtherlw￿ and the NoTthern Islu. They speni a totsl of 223 hours ¢olkciing ¢ffort-related dat•
slationed at 195 land watch siles (89 land swv¢ys) aNI conducted 36 boai survw. 335 sightin8s of seven
maftne mamm¥415p￿te5 lotaling 1,369 indivi¢knl anim41s wrre recorded. A si8hiin8 rak of 1.15 animal$ 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
Und￿taken 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 w￿1 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. Cornn￿n 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 S￿lIa￿d and in th¢ central North Sea o1yB¢mp￿n 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
- Edu￿tIOn & 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 Admiwtr*or 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 n￿oI10[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 ￿d￿al¢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￿ sUmm￿es with map$. conse1￿10n Focus (recent news on conservation issues).
Sea Watch N¢w& Around the Regions, and People Profiles (either focused on Regional Coordinators, Key
Obs¢rvers, etc, or new$ of the activitie￿￿Search 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 lo￿1 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 r￿Ty¢S equivalent to one yearfs expenditure in order lo safeguard
the chafity from any Chang￿ in its income. ex￿nditure or other unforcscen e1rcwn￿ce$. 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 R￿ou￿¢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￿ ￿Sta￿h and monitorin8 a¢tiviti¢s.
We are also extremcly 8ra*ful 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.
Prlndp*l 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 fiu￿Ing 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)
Lth￿l SJQes (legacy)
Joseph Stron8 Frazer Tn
Pa￿9

Sea Wateh Foundadon - The Cetaeeth Monitorlng Unit
Trustees Report
GoverDlog Doeumellt
The organisation is a cbarithble compAny limiied by in¢ory*raied on 16 December 1991 and
istered ￿ a charity on 20 July 1992. The conwy wos esthblished a men￿ra￿th￿ 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 m*We￿t (*h¢ Cow￿11￿.
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 In￿le¢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 stta*gi¢ 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 Pr￿edUreS 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 OOK￿lon$ 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
Direc￿r. 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 w￿kill8 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 direc￿r¥ 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 ts￿1$ •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¢pOr￿10Th 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 ye￿rt 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 exami￿on. l ¢onfirni no Matt￿5 have come W my attention in ¢onne¢iion with the
examination Siving me uu¥¢ lo believe:
l. a¢counlin8 records wue nol in ￿5p￿t of Sea Watch Foundation - The Cethcean moni10ru￿ Unit as
tcquired by s¢¢lion 386 of the 2006 A¢. or
2. the accounts do not K￿rd with those r￿d4' 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 Ch￿111￿ [appIl￿bI¢ 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 reaCh￿L
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 Endown*ots 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 fi￿dS 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
st￿ks
D¢blors
[nv￿(Ments
C￿h 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 Ma￿h 2024 the chority v4As entilled ¢0 cxemption from audit under 5￿tion 477
of the Companies Aci 2006 relaling to small wmpanie&
Direetors, responsibililies:
The membeTh bave wuired th¢ ch￿lty ￿ 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 requi￿nIS 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¢ In￿le¢s. and authorised for issue on
sfjIAI.1.24.. #Thd signed on their beh￿rty.
Mr A N Osborn- Solicitor (Acting Chair)
TnL8te¢
notes on pages 16 K* 29 forni an intewl part of ilKs¢ financi￿ S￿ements.
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$ limi*d 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$is*ndy applied to all th¢ yeats presented uThl¢ss othernise
Statement ofeompllance
The financial statements have been prepared in a￿Ordance with Accounting and Reporting by Clwiti
Statem¢nt of Recommended Pra¢ti¢¢ (appli¢able to cJwiti¢s pr¢pAring their ac￿uThts in a¢¢ord2n¢e with the
Financial Reporting Sthndard appli¢abl¢ in the UK and Republi¢ ofireland (FRS 102)) (issued in O¢iobcr 2019)
- (Charities SORP (FRS 102)), the Fina￿la1 R¢porting Standard applicable in th¢ UK and Republic of lttlgnd
(FRS 102) and th¢ Companies Aet 2006.
Basts of preparatloa
Sea Watch Foundation - The Cetacean Monitoring Unit meets the d¢finilion of a public benefi¢ entity under FRS
102. Assets and liabilities are initialty reeo8nised al his¢ori¢al cost or traThSQCtion value unless othenvise stated in
the relevant ￿¢0￿lting policy notes.
Golng eotteern
Th¢ truste¢$ ¢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 rew￿lS¢d once the ¢I￿lty has emidement to th¢ income. it is probAbl¢ Ihal the incom¢ will be
received and the amount of the In￿Me 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 re￿gniSed 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 appIl￿ble
expenditur¢ heading that aggregate $imiJar costs io that caiegory. Where costs cannoi be directly attributed
particular l￿dIngS 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 b￿d 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 ￿lOca￿d dire¢ily io such adivilies and those costs of an
Support costs
Support Costs include Central functions and have be¢n alloC￿d 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 CO￿O￿tion Tax Act 2010 or Section 256 of the Taxation of Charg¢able
Gaitk8 Act 1992. ￿ the extent thal Inco￿ or gains are applied c￿lUSive1y to charitable pu4)oses.
ltt(anglbk Sssets
Intangible ass¢ts are staicd in the Balance Sherf at ¢ost less accumulated amonisaiion and impairn*nt. 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 initt￿Y recorded at cost.
Page 17

Sea Watch Foundation - The CetsceAn MonltorAng Unlt
Notes to the Anclaj Ststements for the YeAr Ended 31 MAreh 2024
Amortls*tlon
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
Att￿rtIS￿￿On method and rate
21fA w annum - straight line basis
D¢prethlloo and i0￿rt￿lI10•
Deprcciation is provided on i*n8ibk r￿ed Lss¢ts so as 10 writ¢ off ¢ost or volu￿ll0￿ less any ¢stirtia¢ed
T￿ld￿81 value. over their eXp￿]ed usefvl ¢wnomi¢ lif¢ as follows:
lot elass
Planl and mathinery
Offi¢e equiprn￿t
D¢pre¢l#tlon mdhod aad rnle
15% per annum - skni8hl lin¢ basi$
15% per annum- sirnight line b4sis
Re4c￿ch and developwnt
Development expenditu￿ inwT¢d on ￿ individual projeet is carried forward WIM its fuhw¢ [e￿Verabl]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 a￿vin& *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 eXcI￿1£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 i￿o￿e and
ic¢umuJated in equity (attributed to nonrfontrolling interests a$ appropriate).
Other ¢x¢hanse dilTerences are re￿gniSed 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 tranS￿lI0n5 ¢ni¢red Inio to hed8¢ ¢¢rtain foreign ¢urr¢ncy risks (8¢¢ abov¢);
21 ¢x¢hang¢ diff¢r¢n¢¢s aTi$ing on gains or 105s¢5 on non-monetsry i¢¢ms which ar¢ recogni8￿ In other
comprehensiv¢ income: and
3) in th¢ us¢ of thc ¢onsolidat¢d financial slal¢m¢nts, ¢x¢h4n8e dilTcr¢nccs on monctsry it¢ms T￿e1vable from
or payable lo a foreign Opcrnlion for which scttlem¢nt is n¢ith¢r planned nor likely to occur {thcrefor¢ fomiing
part of the nd investmenl in ihe foreign operntion). which are r¢￿sn]Sed in other comprehensive in¢om¢ and
r¢portcd under cquily.
Fund itrueture
Unrestricted in¢omc fimds are gencrnl funds that ar¢ available for us¢ al the iruslees di￿r¢I10n in furtherance or
Ihe objectives of the charity.
Desipmted funds are funds ￿1 aside by the In￿¢¢¢,5 out of unrestric*d free resmes ￿ fund Ihe Charit￿$
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 ￿t￿The. 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 eX￿ndit￿re 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 r￿ed 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 emolume￿3 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
deVelOpn￿￿t
TotAI
Cost
At l April 2023
Ai 31 Matth 2024
9.500
9500
9,500
9,500
Amorttsadon
At l April 2023
At 31 Ma￿h 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
equipn￿￿t
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 Ma￿h 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 reCO￿lS¢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¢en￿lS
401
2,520
724
2.340
2,921
18 Pen￿On 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
Ed￿￿tion 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
Da18n￿44
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 CuMmu￿11%￿ 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￿¢ moni￿ring of bolllenose dolphi￿ in Wetsh watets
in order io ts3¢55 iheir ¢4)nsemlion slaiils.
CIBBRINA Projttt {£3S.645)
A six-y¢ar in¢¢rnatio￿l ¢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. slake1￿ldcT engagement, edU￿tiOn and outreach. This is
d¢livcr¢d through our 'Well￿1ll8 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 lntUn￿P 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 (4naly*l 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