globa action plan OUR LIVES. OUR PLANET. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 GLOBAL ACTION PLAN IS A CHARITY THAT HELPS PEOPLE LIVE MORE SUSTAINABLE LIVES BY CONNECTING WHAT IS GOOD FOR US AND GOOD FOR THE PLANET. Contents TRUSTEES, REPORT ..................................................................................................................... REFERENCE & ADMINISTRATIVE DETAILS.. STRUCTURE, GOVERNANCE AND MANAGEMENT.................................................................... OBJECTIVES AND ACTIVITIES................................................................................................... 10 ACHIEVEMENTS AND PERFORMANCE.................................................................................... 15 4. FINANCIAL REVIEW...................................................................................................................26 5. FUTURE PLANS.......................................................................................................................... 31 STATEMENT OF TRUSTEES, RESPONSIBILITIES..................................................................................35 INDEPENDENT AUDITOR'S REPORT.....................................................................................37 ANNUALACCOUNTS.................................................................................43 STATEMENT OF FINANCIAL ACTMTIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 .......................................................................44 BALANCE SHEET AS AT 31 MARCH 2022........................................................................................45 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022.........................................46 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022.............................................47 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 TRUSTEES REPORT REFERENCE & ADMINISTRATIVE DETAILS: Name.. Company number.. Registered Charity in England & Wales.. Registered Charity in Scoffland.. Principol Address ond Registered Office.. Global Action Plan 2838296 1026148 SC041260 Notcutt House, 36 Soulhwark Bridge Rd, London SEI 9EU DIRECTORS AND BOARD OF TRUSTEES: The directors of the charitoble compony (the Charityl are ils trustees for the purposes of chority law ond throughout this report are collectively referred to as the Truslees Trustees are eleded by the members of the company each year al ils AGM. The Truslees serving during the year and since the year end were as follows.. Jeremy Oppenheim- Choir Jonathan Katz- Treasurer & Secretary Andy Cartland- Deputy Chair Francisca Rockey (appointed 16 May 20221 Advait Kuravi lappoinled 16 May 20221 Katie Hill lappoinled 16 May 20221 Tim Brooks (resigned on 4 March 20221 Ellen Miles (resigned on 13" April 20211 Murray Birt (resigned on 4. March 20221 Tom Rippin Sue Welland Jennette Arnold OBE Professor Francis Kelly (appointed 16 May 20221 Martyn Williams loppointed 16 May 20221 Clover Hogan (resigned on 6 December 20211 Lisa Poole Iresigned on 4" Morch 20221 KEY MANAGEMENT: The Board of Trustees delegale Ihe day to day running ofthe organisation to a Senior Managemenl Team comprising.. Sonjo Grohom- CEO Andrew Pendleton - Acting CEO Charlotte Zamboni - Diredor of Markeling Gall Freeman - Director of Development Lorisso Lockwood - Diredor of Clean Air PROFESSIONAL ADVISERS BANKERS: The Co-operolive BanK 10 Worwick Lane, London, WC4M 7BP Triodos Bank. Deanery Road. Bristol. BSI SAS Crowe U.K. LLP, 55 Ludgote Hill, London, EC4M 7JW AUDITORS: There are no profe￿lOn01 fundraising organisalions used and so no monitoring processes are required. action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 I. STRUCTURE, GOVERNANCE AND MANAGEMENT Globol Adion Plan IGAPI is registered os a charity in both England & Wales and in Scotland. GAP is o company limited by guaronlee, incorporated on 22 JLJIY 1993. Its governing document is its Memorondum ond Articles of Association. The compony is established to promote the proteclion and improvemenl of the natural environmenl by increasing public knowledge ond understanding of human behaviour which is not harmful to man and olher living species or planetary ecology. I.1 BOARD OF TRUSTEES The governance of the Charity is overseen by a Board of 6-12 Trustees (the Board). I.I.I OPERATING STRUCTURE: The main Board meetsfour times each year. The meelings are held virtuallyand where possible also in person at GAP'S head office. An annual strategy away-day is held in the spring lo develop Ihe slrolegic oreos for the year to come. 1.1.2 BOARD MAKE-UP TENURE: Trustees have o three-yeor tenure with standord trvslees able to be reappointed once ond Officers Ichoir, Treasurer, Secretory and Deputy Chairl able lo be reoppointed twice subjed to Board diversity targets and skill/experience needs being mel and unanimous vote from Ihe resl of the Board. EQUITY. DIVERSITY AND INCLUSION: We aim to hove o Board which is nationally represenlative of the UK population in lerms of.. gender Ilorget.. 50% female).. 21-22 adual.. 37% due to new appoinlees being 415 male nexl inlake lend of 20221 we will recruit only female trustees- ethnicity Ilarget.. 13% BAME/otherl.. 21-22 octuol.. 27%. SKILLS AND EXPERIENCE: Trustees are recruited to fill specific skill-sets and experience areas identified os required in our 3-5 year strategy to ensure Ihe effective forward-looking management of the orgonisolion. The skillslexperience oreos soughl ond covered in 2021-22 were: Skillsets: Organisational strategy. o Risk, financial ond orgonisotional manogemenl,. Sustainability & Climate Science,. Campaigning and Strategy action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Advocacy o Marketing & Branding,. Public Affairs- Youth environmental engagement. Experience: Public seclor,. Private sector- both FTSEIOO + SME. Third Sedor 1.1.2 BOARD RECRUITMENT AND INDUCTION: ADVERTISEMENT.. All Trustee recruitment is posted publicly with 4 weeks applicotion time. Each position requires specific skills and experience as identified by the 3-5 year strategy and current Board make-up. Vacancies are signposted in locations that encourage applications from candidates with diverse bockgrounds and experience - in line wilh our Board EDI policy. SELECTION: Potential Trustees are short-listed by the Executive team with the lop 3 candidates meeting GAP'S CEO ond a Trustee. The best fit for the organisation (rated on values alignment, skillslexperience fit ond the added diversity in background and experience they will bring to the currenl board) is subsequently invited to attend one meeting as an observer. Subjed lo the potential Trustee being approved by a majority of existing Trustees they are appointed to the Boord at the next meeting. INDUCTION.. New appointees are invited to ottend an induction session at GAP'S offices to be laken through the organisation's finance in details, meet team members and understand the organisation's activities. They are provided wilh a thorough indudion pack and given the option lo amend external Trustee governance training. Particular support is given to the Youth Trustee position with regards to legal responsibilities and Board working methods with another Trustee ossigned as a mentor. 1.1.3 REMUNERATION OF KEY MANAGEMENT: The Board sels the remuneration of Ihe CEO, who is subject to an onnual appraisal process. Their salary is benchmarked againsl this posilion in other similar sized charities. The CEO sets the solaries of Ihe Senior Management Team who in turn set the solaries of the wider slaff team. Salories are reviewed annually, toking into occounl performance against objeclives sel, and benchmorked every other year against roles in other similarly sized charities. GAP is fortunate to have the assistance of an experienced volunteer - a former senior HR specialist, in Ihis process which is led by Ihe CEO. on behalf of the Board. **----- Start of picture text -----**
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- •The Board sets out the parameters within which it wishes the Senior Management Team to create the annual business plan in the Q3 Board meeting. - •The Senior Management Team drafts a high level business plan and organises discussions with Trustees and staff to examine particular activities in more depth. - •The Senior Management Team develops a detailed business plan and associated budget which are presented to the Board for discussion and approval in the spring - MAR strategy away-day. •The finalised business plan is presented to staff at the spring staff away day and is used to generate feedback and discussion on resources and approaches needed for APR delivering against this plan. action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 1.4 RISK MANAGEMENT The Board is responsible for ensuring that there is an appropriote procedure in ploce for risk management. The currenl process is detailed below and is reviewed by Truslees onnually. I RISK MANAGEMENT I PROCESS ANNUAL RISK REGISTER REVIEW.. At the start of each year the CEO creales a risk management plan using Ihe lalest recommendations from the Charity Commission and other i bodies. As part of this.. o All possible risks are logged in a risk register. Each risk is assessed for ils likelihood and the impad it could hove on the organisation. All risks are assigned an owner and mitigation stralegies and contingency plans are created. This process is led by the CEO wtlh inpth from the Senior Monugemenl Team and overseen by the Treasurer. The Board reviews Ihe full risk register and risk management plan in Iheir QI Board meeling and advises on any changes that they would like to see to risk mitigation, management and reporting models. MONTHLY REVIEW: Each month the CEO reviews operational, i financial. legal and external risks contributed lo by the Cross Organisational Groups Isee section 1.51. Any increases to major risks are escalated lo Ihe Board. QUARTERLY REVIEW.. Each quarter the Treasurer meets with the CEO and finance leam to review risks and financial forecasts. The Board is updated on all risks and it odvises on any areas where they feel conlrols or mitigation plans need strengthened. 1.4.1 CURRENT MAIOR RISKS GAP idenlified Ihe following major risk areas for 2021-22: I. CEO absence from March 22 may disrupt abilty to achieve strategic plan. fundraising targets and staff culture. MITIGATION: Solidify strolegy and business plon in odvance of CEO leoving, ensure Board continuity during time of absence lo lake strategy lo￿ard. Establish senior fundraising leam to ensure GAP income resilience. Recruit senior team member to join leam permanenrfy as Slralegy and Advocacy Direclor and sland in as CEO for better stobility Ihon inlerim option.. Morketing Direclor to step up as Deputy CEO during CEO malemity wilh oversight of people/operalions and culture for slability. Oblain addilional controctor support for increased financial and operational control. action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 2. Lack of time/space/resources of beneficiaries to engage wilh our initiatives: Schools in particular la mojor audience for us) are slill struggling with the oftermolh of studenls spending many hours owoy from the classroom and trying to close large attainmenl gaps belween sludents from low-income households ond Ihe resl of the school cohort. As such bondwidth for engoging in our programmes ond compaigns lond indeed anything extracurricularl may be low. This is likely to be particularly marked for schools serving disadvantaged areas wilh alreody slrelched resources. MITIGATION: We have faclored in considerable exlra support for our youth programmes Ihis year ￿'th new regional posilions fo help make engagement easier for teachers and students ond fundingpots avoilable foraddilionol resources to supportschools moke changes Ihey might not hove found budget for given Ihe increased competition. We will be prioritising support to schools serving Ihe most disadvantaged communilies las defined by % of sludenls eligible for Iree school meolsj. N.B. Uptake of current programmes is however encouraging and. with the increased attention given lo the environment with COP26 proceedings this yeor this risk moy not ploy out. 3. Volatile economic climole with steeply rising costs and probable recession The economic climate is beyond GAP'S control and hard lo anticipate or estimate impad on our fundraising. slaff morale and retenlion and on Ihe dynamics of the debates in which we're diredly engaged. Ultimately, being clear about strategy, ensuring our work is relevant lo the economic climate and cosl of living crisis and developing a strong. diverse funding pipeline will be key to maintaining future momentum. MITIGATION: Given we connol inlluence the exlemal enwronment, we will pursue Iwo courses of miligalion over Ihe nex112 monlhs.. The firstls lo be veryconseNalive wilh cosls. only replacing stoff who leove ond/or bringing in new staff when we have olreody secured funding lo cover theirsalories. reducing offtercosts whereverpossible Iwith flexibilityin project cosls- for inslance delivering work in house rolher Ihon controcling ond budgets such os morkeling). The second is largely spending the 22/23 budget sel aside for meril-based salary awards on cosl of living increoses with those on lower salaries being the recipients of Ihe largeslpercenlage inc￿0$e. 1.5 CREATING A STRONG & RESILIENT ORGANISATION We divide the management ofour operations into five key areas.. The Senior Management Team ore accountable for organisation Governance and Finance and then four additional areas are eoch monoged by a Cross Organisalion Group ICOGI. These COGS report into the Senior Management Team on a quarterly basis to update on their plans Iwhich are opproved annuallyl, escalote risks and flag new risks for inclusion on the central risk register. The COGS also lead monthly all-staff updales on their area and quarterly Iraininglcollaboration sessions lo ensure broader ownership of plans. action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Cross Org Groups (COGS) - 2021 Cfftmonce & Finance pknn e+rsk Fwmjiro & tfvpt Profi.￿, influerKe & neknrks lo gction pian hlA)nthty oll te ImFX]d & Insighls Cullure & C*eralions Current priorities for each management area are shared below: Support a strong Board of Trustees which hos the diversity in skills, experience and backgrounds to support Ihe charity in its 3 year strategy. Work with the Board to develop a 3 year strategy and annual business plan. review progress and risks against plan each quarter with the Board. Maintain a sound financial model with strong controls including forecasting, cosh-flow, reporting, budgeting ond annual financial literacy training for all senior staff. Ensure the charity meets oll externol auditing, legol and reporting requirements and best praclise. 2. FUNDING & • Develop an annual funding plan and report on progress quarterly. DEVELOPMENT • Maintain a balanced portfolio offunders and types offiJnding to remove reliance on any source or type. Create opportunities to bring new slralegic funders into our mission areas to expand the capacity and resources for all to tackle it. Build our capacityto access new sources of income (namely major gifts). Nurture a supportive, healthy and purposeful work culture, measuring this wilh quarterly polls and laking quick action on issues. Ensure regular team-building and development opportunities for staff with performance feedback processes ￿lce a year. Deliver our EDI plan lo be an actively onti-racist organisation oiming for our team lo be representative of the national populalion by 2023. Ensure we have well managed and understood processes and policies wilh full and easy data oversight centrally. GOVERNANCE & FINANCE 3. CULTURE & OPERATIONS action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 4. IMPACT & INSIGHTS Explore the context for our mission ond its interseclion with wider issues, supporting staff to incorporate new insights into our work. Measure our impad consistently, identify the most impacfful routes lo effect change, support teams to leorn and build on our insights. Share our findings ond lools openly - contributing to sedor knowledge. Work with our Acodemic Panel lo ensure our research and initiatives are designed and delivered to the highest slandards possible. Develop annual profile and influencing plan detailing our core influencing aims across our Iwo mission areas. Bring together different actors across sedors to coordinale clear. credible and high profile calls for change in aid of our influencing aims. Build or adively participate in coolilions and nemorks lo jointly achieve shared goals and use resources most efficiently. Identify and equip key stakeholderswho can influence orengage others ot scale with tools. support and moments to drive change in support of our mission. 5. PROFILE, INFLUENCE AND NETWORKS 2. OBJECTIVES AND ACTIVITIES 2.1 OUR CHARITABLE PURPOSE Global Action Plan was founded in 1993 os the UK member of the Global Adion Plan international network. The Global Adion Plan International network was set up in the lale 80s on the shored belief that radical changes to consumption were needed lo oddress the pressing environmental and social challenges faced, and that people were the key to achieving this. This belief stands firm loday. Each member operates autonomously but works with the ne￿Ork to share insights and tools and work together on international projeds. A green and thriving world where everyone can enjoy VISION h appy and healthy lives withing the Earth's limits. MISSION Global Adion Plan tackles the root causes of our climate and nature crisis through research, campaigns and colledive adion that reconnect human and planetary health Our lives. our planet io action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 VALUES Our orgonisolionol values ore nol jusl words on a woll. They ore o project decision moking lool, a code of conduct, on organising principle, a recruilmenl lens.- We challenge the Rodical chonge is needed. We dare to think big ond re-imagine norm how we live ond work lo bring aboul real shifts in behaviour and lackle systemic issues not symptoms We get sluff We work hard lo hove a real impod in everything we do. We aren't done happy with tolk, we want action, today. We share openly We are honesl, slraighl lalking and open. Whether data, ideas, projects or tools we seek to share and colloborole for bigger impacl. We look out for We care about the planet and also the people who live on it. We each other havefun on our mission and make surethat no one gets left behind along Ihe way. 2.2 THE ISSUES WE ADDRESS We currently focus our work on Iwo major issues that affed the health of people and planel.. Consumerism: The produds and food weconsumetake 60% more resourcesfrom the Earth than it can replenish each year. This "overshoof is a major couse of climate change, pollution, and the mass extinction of onimols. The nefarious drivers of consumerism - from manipulative targeted advertising to shady business models built on planned obsolescence larget human vulnerability. They chain our feelings of self-worth to a materialistic mirage that we need bigger, more, better stuff for happiness. This societal modus operandi is not only destructive to our wellbeing - -true- happiness always one purchase away - but is directly causing the irrevocable depletion and pollution of natural resources, turning carbon sinks into emissions wilh each dopamine hit. We believe that we cannot -fix- the climate and ecological crisis with small tweaks and substitutions to products or behoviour. Moving all cars to EV or swapping lo eco-goods to serve our online shopping habil will not cut it. Ultimately, we musl dig deeper and look al the fundamenlal values, drivers and assumptions that are destructive to human and planetary heollh ond reimogine them. ii action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Air Pollulion: Clean air is o major public good we toke for granted. It affects us from our first breath lo our lost, ond con damage every orgon in our body. As well os impading our physicol health, oir pollution also affects brain heollh and cognilion, ond con impair children's obilityto leom. Globolly oir pollution is responsible for 7 million deolhs per annum, including an eslimoled 36,000 in Ihe UK. Air pollution is also a very visible manifestation of systems, infraslrudure ond pradises that are causing climate change. In environmental lerms, we burn fossil fuels and pump ever more toxic particles inlo our air in order to make Ihe things we buy. and importantly - to Iransporl Ihem and us around. These emissions directly conlribute to climate change. The large majority of solutions for addressing air pollulion are key for addressing the climale and ecological crisis from more adive and public transport lo renewable heating. community-led planning and more green space. As such. we believe efforts to reduce air pollution provide a tangible. compelling roule lo address climate change.. harnessing the combined benefits of better health and better environment to mobilise cross-sedor efforts to advocate for rapid change. 2.3 PRINCIPAL ACTIVITIES We organise our work into two mission areas each addressing one of the two issues detailed above, however increasingly our projects and campaigns are slarling lo lackle both: 2.31 POST-CONSUMERISM Consumerism and a healthy planet are not compatible. GAP'S role in creating a sustainable future Is lo ignile the Post Consumerism movement, bringing people together to concentrate on the leverage points that have the greotest polentiol to trigger systemic change. We are working to bring Consumerism's time as the dominant ideology to an end. Ourwork is particularly aimed at young people who lal are most vulnerable to the personal and planetary harm consvmerism is doing, ond Ibl ore the generation with the potential lo creote a Post Consumerist world. We have 3 slrategic objedives within our Post-consumerism work: l. Expose the harm of messaging that pressures people to consume excessively and push for lighter regulatory reducfions to it. We do this by and by raising awareness of the damage consumerist messages cau to young people's mentol wellbeing and to the plonet. 12 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Our current focus is on campaigning for an end to surveillance advertising. We chose lo focus on this specilically because children are being largeted wilh unprecedented levels of advertising online, much of it precision targeted and highly manipulative. This leods to impulse purchasing and drives emotional insecurities in young people. Virtually no rules exist lo regulate the impad ol these pradices on children despite Ihat fad that time online is now a significant port of their doily lives. To best protect under 18,5 we are colling on the Governmenl lo ban suNeillance advertising lo all internel users. We are also calling for websites popular wilh children lo immediately compw with Ihe law and slop largeling under 13,5, lo turn off lorgeting to under18's and cop ods to IO% of sociol medio content. Our main initiative in this area is the Endsurveillance Advethsing to Kids Compaign- see Achievements section for more delails. 2. Insplre mass audiences lo imagine a world beyond consumerlst norms where people live well. and within the Earth's limits We seek to counter the tales of dystopia and lifestyle°loss~ Ihal dominate future narratives for sustainable living. We wanl to seed diverse and radically different visions of a future Ihot we are inspired to slrive for- happier, healthier, more deeply connected lives. We do this by encouraging and empowering crealives and media professionals to make TV. audio and film content Ihol show people living heallhy, happy, sustainable lives within syslems Ihaf enable them to do so. Our current focus is on the UK tv/film sedor. Our iniliolives aim lo both affed supply and demand for radically different. positive and sustainable future narratives raising the ambition from Ihe lower impact produdion and eco product placementfocus seen currently. Our moin projed in Ihis slrand is Flickers of Ihe Future - see achievements s￿l0n for more details. 3. Nurture young people's ablllty ond Inclinollon to create a Posl Consumerlst world where people and planetthrNe We do this by campaigning for systems of educalion that support societal Iransformalion towards a suslainable world. AND BY developing research-led education programmes thot adivate compossionate values, fire up imaginations, create shifts in beliefs and worldviews. and mobilise youth-led collective odion. Our currenl focus is on young people- largely those in full lime education- helping them to see that they are part of a silenl majority who care deeply for people and planet. We support them and the teachers who guide them, with tools, mechanisms and moments to take action on local environmental and social issues and call out the forces Ihal try lo get them lo do otherwise. 13 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Our main projects in this area are Tronsform Our World. Dirt Is Good, Buy Now Gel nexfDay. ondschools Good Life Charter- see achievements section for more details. 2.32 CLEAN AIR Our vision is a world wilh clean air, where people and planet are priorilised over pollution and profil. Our slrolegic aim is lo end the burning of fossil fuels in urban oreos to improve health and environmentol outcomes by 2030, and we will do Ihis by mobilising and enabling organisations and Iheir slakeholders to act towards a clean air future. We are working lowards the following slralegic objectNes'. 11 Organisations. especially Ihose thot look after the most vulnerable. are cleon oir places Projects delivered againsl Ihis objedive in 2021122 include.. Lambelh Schools Projecl and London Schools Pollution Helpdesk - supporting schools to tackle air pollution,. Clean Air Hospital Fromework support to hospitals across London,. Integrated Core for Clecyner Air - developing ond implementing a Clean Air Fromework for ICSS,. Business for Cle(7n Air initiative- supporting businesses to ad on air pollution. 21 Governmenl legislation. regulation and investment drives systemic change on air pollution Projects delivered against this objective in 2021122 include.. Clean Air Day- the'ask, as part of the UK'S largest oir pollution campoign,. consultotion responses and supporting sector campaigning on the Clean Air Ad. 31 People and communities. including the most vulnerable. understand and act on air pollution. including collective adion to campaign for system-wide changes. Projects in this area include.. Cleoner Air for Communities - fostering community action on air pollution,. Clean Air Doy - Ihe UK'S lorgest air pollution campoign,. Mobilising heallh professionols (national Gps and Islingtonj projecls - to Irain and equip health professionols lo provide air pollution advice lo palienls,. Freedom to breathe - educating children across the world aboul air pollulion and supporting them lo call on the UN Committee on Ihe Rights of the Child lo elevate their right lo clean air. 14 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 3. ACHIEVEMENTS AND PERFORMANCE GAP adopted quickly lo the restrictions put in place at the beginning of 2020-21 through to 2021- 22 os o result of Covid-19,. moving to virtuol working easily and changing lo virtual delivery routes lo enable us to deliver the vost majority of our octivities withoul oltering targets. This meons we hove largely been able lo deliver agoinsl our impad ambitions and are incredibly proud of our wide array of achievemenls Ihis year. Measuring our achievements. We currenlly use 4 key measures lo assess the impact we are having al a high level in our mission areas and record oulcomes and mileslones against these.. MEASURE I The levels of public underslanding of an issue and public supportfor adion on that issue MEASURE 2 Moblllsallon of Indlvlduals and Institullons maklng envlronmental improvements MEASURE 3 Environmenlol improvemenl through national policy. regulolions and enforcement MEASURE 4 Organisations joining the movement to lobby for change andlor mobilise action We olso copture a huge number of specific meosures in each project, from physical changes like environmenlal improvemenls and corbon redudions to softer changes in participonts of our progrommes including life satisfodion ond feelings of peer support. The following sections lisl the progress we have made against our high-level measures= 3.1 POST-CONSUMERISM MEASURE I: Levels of public understanding of an issue and public support for action on that issue Milestones: Flickers of the Future is a movement which works wilh young crealives lo help us imagine o more suslainable fulure l. We created the #FlickersoftheFuture Instagram channel os a home for young creatives visualisations of a positive sustainable future ond lo ad as an ongoing source of 15 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 inspiralion for youth audiences and the wider creative seclor. We paired up 13 young ortists wilh insights from sustainability experts and futurists to combine their knowledge and creotNity into beaulifully curated posts to shore the exisling knowledge of how a sustainable future can be a better one for people ond planet. The a￿Ork has been made freely ovoiloble to Ihe environmental and media sectors to download and use in their communications. 2. We have also worked with our 3 Flickers of the Future winners to 3 short films that leove audiences feeling hopeful about our ability to take action to lackle the climole ond ecological crisis ond thot life will be better in many woys when we do. MEASURE 2: Mobilisation of individuals and instilutions making environmentol Improvements Milestones: Schools Good Life Charter l. In portnership with Hammersmilh and Fulham Council and the West London Partnership, we ore working wth 6 Hammersmilh ond Fulham schools to become low consumption havens. We are working with the whole schools to help them be places where students can develop resilience to consumplion pressures and add their voices and experience lo calls for change. Each school will develop its own "good life charte to guide students and staff how the school can empower low consumplion good lives of Iheir sludents. This year we have built partnerships with the schools and developed the strudure of the workshops lo run wilh sludenls. Delivery will begin in September 2022. Buy Now Get Next Day l. We worked with10 schools in socio-economicolly disadvantaged areas to help sludenls undersland the range of negative impacts from an increasing culture of °buy now get next day-. Students learned about the impacts on mental health from excessive online odvertising. the physical health harms from increased air pollulion, and the environment harms from the produds sold. We have equipped 267 students with the skills to become confident campaigners, and are now working with them to hold governmenl and business to account on the damage caused to their health and wellbeing by the pressures online to "buy il now" Transform Our World We continue to build a community of leachers across the UK supported to help their students lead the most impacfful initiatives they can to address our climate and ecological emergencies in their schools and communities 16 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 2. The online community conlinues lo grow wth now 5600 registered users and over 50 partner organisations contributing resources, events and progrommes to help teachers bring environmental action into the clossroom. 3. We have hosted nalionwide events. such as the online Youlh Summil 2021 and National Careers Week Ponel. and eight teacher training events covering topics highlighted as most important 4. We lounched the Schools Climole Adion Plunner in September 2021, wilh 185 users lo dole, using Ihe tool to support schools on their sustainability journeys 5. We have worked in 39 schools across England. delivering youth social adion projecls. ond have engaged over16.000 young people in youth social oction so far 6. Our Transform our World Youth Ambossodors are o key aspect of Ihe work we do, feeding into Ihe design and delivery of our events. We hove recently recruited our nexl cohort of15 young people who will design ond lead in the delivery of a youth campaign and the Youth Summil 2022 in November 2022. 7. We support fifteen regional student led networks in addition to the UK Schools Sustainability NeMork IUKSSNI. We will be hosting the Transform Our World Youth Summit 2022 in November al the same time as COP27, wilh involvement from Youth Ambassadors, the UKSSN, schools and organisotions. Dirt Is Good We are the global education partners on an initiative with Persil la Unilever brandl to empower millions of young people across Ihe world to unite in compassion and lake action on the issues they care about. l. With research partners at the University of Reading and the University of Gloucester we conduded surveys with 6817-1014-year-olds to tesl the impact of the DIG school's progromme. Results demonstrated that in comparison lo a control group, students who took part in the DIG schools programme were significantly more likely to view other children as compassionole. They also had significantly higher molivalion, skills, knowledge and confidence lo lake adion to help people and nature. We will continue to measure impact ot 6 and 12 months after completing he programme. Results will be published in a white paper in 2023. 2. We conduded 6 online focus groups wilh parents of 7-14-year-olds which told us that parents want to communicate more about social and environmental issues but don't always know how lo do il. They feel children con ond should take adion and wonl lo help them lo do it logelher. but parents need help lo do this effedively. They often avoid talking lo other parents about it in cose they come across as preachy. 3. To support Ihe dissemination of our Generation Action research and promote Dirt Is Good to education practitioners and education thought leaders, we spoke at a variety of external events including= a session at the NEU Annual Conference in April 2021. an RSA Virtual Coffeehouse Conversation in June 2021, and a training event lo the NEU 17 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Health and Safety Officers, Briefing in November 2021. We also spoke about Dirt Is Good on episode 21 of the DOo￿ayS to Sustainable Schools podcast. published June 2021. 4. We launched the Dirt Is Goodschools programme in the UK and Chile. To date. the programme has empowered 2.589 young people in Chile and 3,763 young people ocross the UK lo take action on issues they care about. The programme is due to launch in Thailand, India and Brazil in the next12 months and will soon be available in 6 languages. MEASURE 3: Environmental improvement through national policy. regulations and enforcement Milestones: End SuTreillonce Advertising to Kids IESAKI: l. We successfully lobbied the influenliol cross paty committee scrutinising the UK Online Safety Bill lo recommend that the bill be amended lo bring paid-for advertising within its scope and to consider suNeillance advertising harmful in and of itself. The Bill- currently on pause due to political turmoil- has not been amended to include these provisions. but we continue to lobby. 2. We were a founding member of the powerful #peoplevsbigtech coalition that pushed for regulalion of big tech in Brussels. Collectively we achieved an importanl milestone with the recently enacted Digital Services Act banning surveillance odvertising to minors in Europe. The provision is not watertight, but it is a huge step fo￿rd and provides a crucial platform for ongoing campaigning. 3. We took part in several high level roundtable events with the Department for Culture, Media and Sport to inform their ongoing review of Online Advertising Programmes, making the cose that for greater state regulation was required. Oulcomes: Endsurvelllonce Advertislng to Kids IESAKJ.. GAP commissioned tech researchers to invesligate YouTube's trealmenl of children. uncovering for Ihe first time the vast number of 'trap ads, that lure very young children of age- appropriate youtube videos and onlo unregulated Ihird party sites advertising violen118+ games and other age-inappropriate conlent. The investigation was covered as an exclusive in the Daily Mail. MEASURE 4: Organisations joining the movement to lobby for change and/or mobilise action 18 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Oulcomes: Endsurveillonce Advertising lo Kids (ESAKJ.. GAP releosed an investigation highlighting Faceboows duplicity regarding its odvertising practices to children. The plofform hod previously onnounced that odvertisers would no longer be able to torgel under18s wilh specific inleresls or charoclerislics. Our investigation revealed Ihol insleod Facebook has brought this capability in-house and its olgorithms are'optimising, ods for teens. The investigation received world-wide coveroge." 3.2 CLEAN AIR MOVEMENT ACHIEVEMENTS MEASURE I: Levels of public understanding of an issue and public support for action on that issue Oulcomes Clean Air Day 2021.. 1. 82% of people Ihink oir pollulion should be a priority for Ihe UK, on increase ol Il% over the last 3 years. 2. 50% of people have now heard of Cleon Air Day Since 2017, Ihis data has been collected quarterly in partnership with Opinium. and is a nalionally representative sample of Ihe UK populalion. Milestones: Clean Air Hub The Hub is designed to be the go-to public information source on air pollution and has received over 86,000 views. It is also the site referred to by tTV for any viewers needing more information on the subjed, parlicularly during episodes of high air pollulion across the country. The site is olso linked lo by at least 40 locol authorities to support Ihe spread of information on air pollution across the UK. Clean Air Day 2021.. 3. 1,600 broadcast ond news article mentions including BBC Newsround, The Guardian ond the Daily Moll. 4. #CleanAirDay trended at number l on Twitter for the fifth year running and was the top hashlag used by MPS on Ihe doy. MEASURE 2: Mobilisation of individuals and institutions making environmental improvements Oulcomes: 19 - - - Car - Free Day - Repairing windows - air cleaning devices - green screen - - Clean Air Campaign resources - Clean Air for Schools Framework - Arup’s Air Quality in Schools Intervention Toolkit action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Milestones / contributing activities.. Cleon Air- Schools." l. Any school in Ihe UK con now work out the best way to cul oir pollution forfree Ihrough the Cleon Air Schools Framework. This programme has now been replicaled in Spain and Ihe Clean Airschools Framework Spain has been launched in parlnership wilh GAP Spain. 2. We supported 42 schools across London lo tockle oir pollulion through the London Schools Pollution Helpdesk and the London Schools ond Nu￿erIeS Air Pollution Forum, working wilh them to implemenl138 different interventions to improve air quality. 3. We established the London Schools Pollution Helpdesk website as a hub for air pollution information, advice and supporting resources and this was viewed over 5000 limes by over1450 users. 4. We inspired hundreds of schools lo run cleon air ossemblies, lessons and adivilies on Clean Air Day. Clean Air- Heollhcare seclor.. 5. We organised co-design workshops and then produced and delivered teaching sessions lo 40 GPS on a nalionol programme and to 18 GPS and primary core heallh professionals in the London Borough of Islington. The leaching informed GPS about the heollh impods of air pollulion ond supported them lo speak to their patients about reducing their exposure to air pollution Ihrough simple measures. and reducing their air pollution emissions. 6. We agreed o new package of support to Barts Hospital trust with seminars and webinors lo support their Clean Air Hospilal Fromework octivilies. 7. We provided teaching and supporl. implemenling clean air action plans lo initiale Clean Air Hospital Fromeworks for five London hospitals. 8. We researched and produced Ihe'Levers for Change, report on the health impacts of air pollution in the North East of England, in partnership with the'clean Air Initiative. working wilh Boehringer Ingelheim. We engaged with a wide range of health organisalions both in the North East and nationally lo design a clean air Framework tool for the new, regional. Integraled Care Systems. 9. We researched ond generated messaging regarding the sources ond impads of indoor air pollution. for use in campaigns. This was ratified by colleagues in Public Health England to ensure accuracy. 21 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Clean Air- Businesses.. We engaged the business community in mony ways.. l. Wrote and launched White Paper. 'Air Pollulion= the next business challenge, which provides recommendalions for over15 industry sedors on how lo address air pollulion in their business. 2. Organised business webinor on Cleon Air Day, 'Businesses new responsibility.. respecting a child's right to clean airf attracting 61 regislered participants. The webinar was opened bythe UN Special Rapporteur on Human Righlsand the Environmenl, David Boyd. and comprised of a NGO-Business panel. including Iwo representatives from the companies within Ihe Business Clean Air Taskforce. 3. Published two articles outlining the business case for tackling air pollution were published; in edie, 'Humon rights.. 10 years on undbusinesses have a newresponsibiliv and Elhical Corporation. 'A decade after Ihe UN Guiding Principles. companies have a new responsibililrf. 4. Worked with Zender Cleaner Air Solutions to explore how companies can consider how they can prolect the health of their stoff and customers from indoor air pollution. 5. Published article. 'Air pollution should nol be all in a hard davs work, in Hazards Magazine, based on findings from the Zehnder clean air project. 6. By February 2022. Business for Clean Air had acquired 43 signatories lo Ihe initiative. 7. Maintained the Business Clean Air Taskforce throughout 2021-2022, managing membership-10 companies. Clean Alr- Communllles.. We ran a series of online ond foce-lo-face evenls to supporl citizen-led groups in three London boroughs to campaign and act on air pollution through the Cleaner Air for Communilies programme and London s Air QualityAclion Nelwork. MEASURE 3: Environmental improvement Ihrough national policy, regulations and enforcement Oulcomes: ULEZ.. We developed key messaging in support of the London ULEZ expansion for the cleon air movement to mobilise around and encouraged people to respond positively to the consultation. This support will have helped Ihe expansion of the ULEZ go through. 22 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Freedom to brealhe.. The Blueair and Globol Adion Plan partnership launched an educalion progromme ond compaign called Freedom to breolhe. Through local delivery partners in each focus country Ichino, India, the Uniled Stoles and Uniled Kingdoml Ihe programme educoted children in schools on Ihe importonce of brealhing clean air ond whal they can do lo minimize Iheir exposure to common sources of hormful pollulion. We empowered young people to join ond lead our campaign call lo claim their righl to clean air, supporled by a coalition of partners including businesses and civil society. During a virtual event in November 2021, where the 29,000+ children's calls were shared with Ihe UNCRC and supported by 62 civil society organisations. academics and businesses - Mr Philip Jaffé, Vice-chair of the Committee on the Rights of the Child acknowledged the children's right lo clean air and confirmed it will be elevaled wilhin the UNCRC. Milestones: We lobbied on the Environment Bill (now Actl calling for the governmenl to aim for World Health Organisalions guideline limils. We supported the Healthy Air Campaign in Ihe clean air movemenys compoign on this issue, including signing on to lelters to ministers and encouraging people lo respond to lobby for WHO limits. Provided policy briefing and advice to DHSC and Ihe Registrar drafting the Chief Medical Officer's ICMOI onnual report that is due out autumn 2022. Presented at a health roundtable wilh the CMO, Mayor of London and Minister. The Royal College of Physicians subsequently agreed lo promote GAP'S resources for heallh professionals and host on their website. We conducted quarterly market research into public attitudes ond behaviours towards air pollution Ihrough Ihe Cleon Air Public Insights Tracker Ihal have been used lo demonstrate the public mandate for adion on oir pollution lo decision makers. MEASURE 4: Organisations joining the movement to lobby for change and/or mobilise action Milestones: Clean Air- Communilies.. We ran a series of online events with Cilizens UK lo support citizen-led groups in three London boroughs to campaign and act on air pollution through the Cleaner Air for Communilies programme and london s Air Quolily Action Nelwork. l. Developed a manifesto (set of asksl ahead of a citizen's assembly in the London borough of Barnel before Ihe Council elections in May 2022. 23 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 2. Supported 15 groups in the London boroughs of Barnet and Enfield to undertake pollution monitoring cilizen science. meosure and map air pollution. Increased skills within community groups around campaigning for air pollulion. 3. Delivered an 'lntroduction lo air pollution, workshop aimed al the three boroughs. with representatives from five community groups 4. Produced a webinar and podcast with Enfield Climate Action Forum aboul air pollution in Enfield reaching 2,725 people. 5. Galhered 'lived experience, from participants and created pen portraits. 6. Presented at the Westminster Health Forum. 7. Met with Council represenlatives in Barnel. Enfield, and Lewisham lo build relalionships and identify opportunities to work together. Clean Air Day 2021.. 1. 250 organisations engaged as Clean Air Day Supporters. 2. Over 350 adivities and events held from Glasgow to Gloucester. 24 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 4. FINANCIAL REVIEW 4.1 OVERVIEW Global Action Plan generated an overall surplus in 2021-22 of £28,248 12020-21 deficit of £285,572), and an unrestricted surplus for the year of £71,31812020-21 surplus of £108,008]. Total reserves al 31" March 2022 were £490.912. wilh £150,430 of restrided reserves and £340,482 of unrestricted reserves. Income in 2021-22 was £2,704,914, a 66% increase from 2020-21. Both of our main portfolios grew their income. Post-consumerism achieved almost threefold growlh to £l.432.037. with a significant increase in both unrestrided commercial income, and restrided grants from trusts & foundations. There was a 28% increase in funding lo £1,027,924 for our Clean Air portFolio. A restricted deficil for the year of £43,070 wos the result of delivering projects for which restrided funding was received in the prior year. The most significant of these was the KR Foundalion funded Flickers of the Future projecl. where £116,500 was brought forward from last year. The projectwasoriginally planned to be completed in 2020-21, butthe Covid-19 pondemic has resulted in an extended limeline and although the main projecl is now complele a small projed extension continues into 2022-23. Both the Flickers of the Future project and the Ad-Free Childhood campaign, funded by the Joseph Rownlree Charitable Trust. had their funding supplemented from unrestrided rese￿es. Transfers from unrestricted to restricted reserves totalled £83,205 in 2021-22, compored with £72.160 in the prior year. 4.2 SIGNIFICANT FUNDERS POST-CONSUMERISM: Our work with the Dirt Is Good projed. with household brand Persil. conlinued this year with funding from Unilever. The programme aims lo empower millions of young people across the world lo come together to take positive action on the Sustainable Development Goals. Unrestricted income of £582,789 has been recognised in Ihe Statement of Financial Adivities in respect of this and associated projeds. This funding and its conlribulion to GAP'S unrestricled surplus helped provide much needed financial stability during the continuing uncertain economic times. A projed targeting -Generation Z~ aimed at breaking down barriers to climate action was delivered during Ihe year wilh significant funding from Telefonica UK Lld. Further funding of £676,700 was secured in the year from the #iwill Fund, an iniliotive of the National Lottery Community Fund and DCMS. to expand our Transform Our World hub. full of free, practicol resources for teachers, and run o series of schools bosed adion progrommes ond youth campaigns. The year one funding of £338.350 was recognised in the Slatement 25 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 of Financial Aclivilies and £50,000 of this was carried forward at 31" Morch 2022 as a restricted reserve. A gront of £IOO,000 was received from the Esmée Fairbairn Foundation for a young person- led campaign pressing for an end lo online behavioural advertising that causes mental ill- health, increased air pollution. and a broken climote. This was the first year of three years of funding totolling £300,000. A restricted reserve of £60,930 was carried forward at 3151 March 2022. Funding of £40.500 from the Joseph ROWntr￿ Charitable Trusl enabled the Ad-Free Childhoodcompoign, launched in the prior year, to be continued. A further granl of £18,000 to lake port in the Green Influencerscheme was received from the Ernesl Cook Trust Isupported by Ihe #iwlll Fund). The grant part funds a Green Menlor post and £20,000 has been corried forward os o restrided reserve ol the year end. In December 2018 GAP won funding of DKK3.Im lapproximately £365.0001 from the KR Foundation for a youth wellbeing projecl Flickers of the Future - a competilion Ihat aimed lo harness the creativity and passion of early career filmmakers and scriptwrilers to develop a film or series that showed a positive human vision of a sustainable future. The projecl was originally planned to be completed in 2020-21, but the Covid-19 pandemic resulled in an extended timeline. Al 31st March 2021 a restrided reserve of £116.500 was carried forward and these funds were spent during 2021-22 and trie main project concluded. A small follow on projecl will take place during 2022-23. funded by the final IO% of the grant. CLEAN AIR.. Income increased by 28% compared with loslyeor, to o lolal of £1,027,924, after activilies and funding were disrupted last year by the Covid-19 pandemic. GAP successfully delivered the fifth Cle(yn Air Day in June 2021. Grants of £51,066 from DEFRA and £25,175 from the Scottish Government, and income of £15,000 from the Welsh Governmenl, ensured that events took place throughout Britain. In addition, several commercial sponsors provided funding to support the day. The Cleon Air Hub is an online resource to provide information about the health impads of air pollution and was set up using initial funding from DEFRA. At 31" March 20210 reslricled reseNe of £17,500 was corried fO￿ard and these funds, logether with a further grant of £40,440, were spent during 2021-22. In addition, £37,779 was received from DEFRA to support our clean air work with health professionals. 26 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Guy's and St Thomas, Charity continued to be a significant funder in 2021-22. In October 2020, 0 grant was awarded to run the Lcymbeth Schools Clean Air Pilot projed and funding was received, of which £20,000 wos corried foward as a reslricted reserve al 31 March 2021. This was spent in 2021-22, together with further funding of £120.875, as the project was successfully concluded. In addition, a grant of £55,000 was received from Guy's ond St Thomas, Charity to run the London Schools Pollulion Helpdesk, together with £57,000 of funding from the Greater London Authority. In August 2021 GAP was awarded a grant of £126.082 by Islington Borough Council lo fund a project lo mobilise GPS across Islington to encourage patients to adopt habits that can reduce Iheir exposure and contribution to air pollulion. A total of £88.257 from this grant was received in the year and £40,000 was carried forward as a restrided reserve at 31 March. In 2020 the John Ellerman Foundation awarded GAP a three year grant to support our Clean Air Team and the second £48.000 instalment was received in April 2021. Instalments totalling £49.000 of the Trusl for London grant for Ihe Cleaner Air 4 Communilies programme were received during the year, of which £20,000 was carried lorward as a reslricted reserve at 31, March. GAPS success in running Clean Air Day continued to secure funding from commercial organisalions, with a total of £320,615 recognised in the Statement of Financial Adivities in 2020-21. This included £41.550 from the members of the Business Clean Air Taskforce and o significont project, funded by Blueair AB, lo mobilise children across several countries to claim their right lo clean air. SUSTAINABLE BUSINESS: GAP conlinued, and extended, our project wilh Ihe Singapore Green Building Council lo deliver training in behoviour change lechniques, resulling in further unrestricted income. LSX: The Brenrford Together project. funded by the National Lottery Community Fund. was a community-based programme retained in a separate Lsx porlfolio following the merger. The final £113,589 of grant funding was received during 2021-22 and the project concluded. UNRESTRICTED DONATIONS & CORE FUNDING: Unrestrided donalions and gronts totalled £78,436, of which £30,000 was unrestrided funding from the Artemis Charitable Foundation and £36.538 from commercial organisations. Donated SeNices totalled £8.000. further pro-bono research into air quality from research seNices company Opinium. 27 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 4.3 REVENUE PARTICIPATION AGREEMENTS During Ihe year Global Action Plan made the final repaymenls lo Esmée Fairbairn Foundation and CAF Venturesome under the terms of the renegotialed December 2010 revenue parlicipation agreement. Effective from l April 2015 the repayments had been based on 0.75% of GAP'S total gross unrestrided income. The loans were revalu￿ annually which resulted in a credit to the Slotement of Financial Adivilies in the year of £2.78412021- £8.8291. There was no remaining balance outstanding ot 31 March 2022. 4.4 RESERVES POLICY Global Adion Plan's long-lerm objective is lo generate unrestricted reserves equal to three months expendilure. Based on the current size of the Charity. Ihis would amount lo £600.000. This is our largel because a high percentage of our cost base151% in 2021- 221 is payroll cost and. as a result. a period of at least three months is necessary for the organisalion lo restrudure itself to cope wilh a sudden downturn in income. During 2021-22 Global Adion Plan generated an unrestricted surplus of £71.318 for the year. compared wilh a surplus of £108.008 in 2020-21. which enabled our unrestricted reserves to increase lo £340.482. Al 31st March 2022 GAP had a total of £150.430 of reslricted reserves. The most significant of Ihese was a balance carried forward of £60.930 which related lo Ihe Buy Now Get Nexl Day campaign. funded by the Esmée Fairbairn Foundalion. The other. smaller. reserves carried foward are described in section 4.2 above. The expenditure related to the delivery of these programmes is budgeted to take place during 2022-23. with the expenditure spread throughout the year. 28 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 4.5 FINANCIAL CONTROLS The following conlrols are in ploce lo ensure Ihat we continue to operate with posilive working copifal and generate a financial surplus. INCOME COSTING STAFF TIME.. Standard minimum day rates for each role are derived each year from the approved budget. These rates ore designed lo cover staff dired cosls plus a proportion of overheads and are used for all bids ond commercial contract negotiations. Use of lower day rates requires approval from GAPS CEO. PLANNING SURPLUS.. All private-sector projects use Ihe above method lo build in a contribution to charitable surplus standard rotes are used then this should result in a 20% conlribulion. FINANCIAL REWEW WEEKLY CASHFLOW.. The Finance Director reviews a delailed cash flow forecast weekly. MONTHLY MANAGEMENT ACOUNTS.. The CEO and Treasurer:. review the monlhly monogement accounts, which include a comporison of acluol performance wilh budget. plus a six-month cosh-flow forecost, including Ihe soles pipeline, on o monlhly basis. BOARD REVIEW.. The Board receives management accounts each monlh and these are discussed in detoil, together with the sales pipeline. at quorterly Board meetings. PREFORMANCE CHECK poipirs A forecasl of financial performance for the year is prepared on a quarterly basis for the Board and presented and discussed alongside the sales pipeline of grant fvnding bids and commercial proposals submitted. The Senior Managemenl Team review pasl perfomiance from a financial and impact perspective at both project and departmental level on a quarterly basis. Together with quarterly income and delivery projedions this forms the basis of recruitmenl decisions. EXPENDITURE A financial authority limits policy is in place setting out levels of expenditure for opproval by the Board, the Senior Management Team and senior staff. 29 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 4.6 2022-23 BUSINESS PLAN & GOING CONCERN The annual business planning process is overseen by the Boord and monaged by Ihe Senior Manogement Team. The business plan for 2022-23, approved by Ihe Board in early March 2022, onticipoted only modesl further gr0￿h. Income was budgeted to increose by 7.5% compored wilh 2021-22, with circa 40 staff positions budgeted, compored with an average of 36 in 2021-22. The budget largeted a further £150,000 unrestrided surplus which would lake our reserves lo £490,000, closer to our target of 3 months operating costs of £600,000. Close to 50% of Ihis income was olreody secured ol the time Ihe budget was presented, which gave the Boord the confidence to approve this budgel, despile the uncerlainties around the continuing impact of Covid-19 and the economic climate. We update ourfinoncial forecast on o regular basis. The most recentwos completed in July ond wos reviewed ond approved by Ihe Board ol Iheir July meeling. The delerioroling economic outlook has led us lo slightly reduce our income forecast. We now onlicipote o very similor level of income to thal achieved in 2021-22, with close lo 70% of this income secured for the year. This would deliver a smaller unreslricted surplus of circa £50,000. This model forms the basis for our cash-flow projedions. Although mosl of our income beyond the end of Ihis financial year has still lo be secured, we have prepared a budgel for 2023-24 in order to complete a cash-flow projection. Over IO% of Ihe income in this budget is already secured. This early draft of our budget for 2023-24 has income 5% lower thon is forecast for 2022-23, but retains all of the staff we have recently recruiled lo deliver our increased income. Consequenily. it is a conservative break-even budget, which will likely be more ambitious when presenled to the GAP Board in March 2023. However, Ihe cash-flow projection shows a sufficient cash reserve throughoul the next 20 months. to 31, March 2024 at least. to give the Trustees confidence that GAP can wilhsland an income shortfall and continue as a going concern for the foreseeable future. GAP meets its day to day working capital requiremenls from cash reserves and has a small overdraft facility with Ihe Co-operalive Bank. which is repayable on demand. We are very grateful lo have a number of funders who provide granls or payment schedules in advance of Ihe delivery of their programmes. The positive impad of this can be seen in the cash balance of £562.840 the Charity held al 31st March 2022. 30 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 5. FUTURE PLANS 5.1 THE ISSUES WE WILL ADDRESS In 2022-23 we will be continuing with our existing focus on tackling the root causes of Iwo major environmental and social issues - consumerism and air pollution because.. The practices, systems ond drivers behind these issues ore major conlribulors to the environmental crises we face- climote breakdown. resource depletion and mass exlindion. A continuation of hyper-consumerism and excessive air pollulion continues to harm Ihe physical health and menlal wellbeing of billions of people. The damage is caused lo people in communities that are already least equal and with a pronounced level of harm caused to children. These issues are nol being addressed appropriately by governments and businesses, who in many cases ore still pursuing policies thal worsen or at best maintain the problem. POST-CONSUMERISM: Within our Post-consumerism work, the changes we conlinue to focus on.. l. Challenging the systemic drivers of consumerism and unsustainable practise Specifically we will be building on our End Surveillance Adverlising to Kids work Ihrough- continuing our influencing efforts to get sU￿ellIanCe advertising banned in the UK focililating youth grass roots campaigning lo gel youth lived experience of the issue in front of decision makers lo raise its profile increasing international collaboration efforts on suNeillance odvertising and business models reliont on it lo copilalise on collective skills, capacity and also moke the mosl of specific national/regional opportunities working wilh schools to Iriol routes to creole new cullurol norms within their schools and communities that support young people and their families to recognise drivers of consumerism, their impacts ond choose healthier, more sustainable options. 2. Creating alternative narratives and visions that inspire change. Specifically we will continue our focus on working with the film & broadcast sector: Developing sector future-envisioning workshops and training wilh major broadcaslers to reoch the industry's mosl influential lalenls Finding creative routes lo turn the lalesl insights from environmental experts ond fvturists of whal a sustainable future might look like inlo relatable youth-tacing content ond gel this in front of mass youth audiences 31 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 3. Providing young people with the tools, support and the routes lo create change loday Specifically. we will be.. delivering a number of campaigns and initiatives linked lo COP26 to get young people's voices heard and give them routes to come together to call for and take action. continuing our work to reframe environmental education through equipping environmental educalors wilh the skills and resources they need to reinforce compossionate volues and weaken self-inlerest os part of their work Transform Our World. Dirt Is Good. supporting lobbying and influencing efforts to get more holislic, volues-centred environmental leorning and skills development into mainstream education and providing schools with the resources Ihey need lo make equipping siles and students for a more sustainable future a priority. And centrally to all the above, ensure that enhancing compassion is seen as the means by which we challenge and ultimalely override consumerism as Ihe prevailing narralive. CLEAN AIR: Within our Clean Air work, we continue to work towards out strategic objectives focusing on the following changes.. 4. Inform and encourage people to change their behaviour to reduce air pollution and prolect their health Improving public understanding and action on air pollution through creative communications, campaigns and resources. Developing the public appelite for governmental ond business action on air pollution. and Ihe number of people doing what is wilhin Iheir powerto cul pollution. 5. Support organisations to reduce air pollution and protecl people's health Minimising Ihe number of schools in oir pollution holspols by providing support lo schools resources lo schools at the local, regional and nationol level. Working with heallhcare organisations to reduce the number of hospitals in air pollution hotspots and with health professionals to provide air pollution odvise to vulnerable patients. Increasing Ihe number of businesses adopling policies and practices that reduce pollution. 32 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 6. Pushing policymokers and major polluters for major pollution reductions Empowering communities to recognise and realise their vision for clean air by calling for and acting on air pollution in Iheir locol oreas Utilising insights and mobilise stakeholder voices to call for chonges to the policy landscape in the UK and ot the globol level to make il easier and more ottradive for businesses, other institutions and individuals to changes practices to minimise pollution. 5.2 OUR APPROACH: We will continue lo managethe organisalion in the way set out in in this document with a focus on keeping our strong staff culture whilsl we grow. In addilion, we will be doing the following.. Continuing to join forces where possible for greater impact. We will continue to dedicate much time and effort to collaboration, because we know that -movements- will be more successful in tackling these deep-rooted issues than any one player alone. As such, much of our activity will be designed lo inspire more organisations ond funders lo join the cause, os well os providing more support to enable everyone pushing for the same changes we seek lo be as effective as possible. Building our skills and capacity to deliver our mission: We will be continuing to build our ability to lobby and influence political decision makers and so will be adding further strategic campaigning roles to the organisation. We will also be building our school support network across the UK with new regional positions in the Midlonds, North and South to provide much needed extra resource to sludents and their teachers in whot will be a resource tight post pandemic -catch-up- year for most schools. To build our capocity lo support our fast growing organisation we are adding lo our core support leom with new roles in impad measurement, mojor gift fundraising and HR and increasing our Iraining of senior staff in financial ond legal literacy and effective line manogemenl. Putting social justice ot the heart of all our work: Both of the issues we address have huge social justice implications,. globally - on the working and living conditions of people abroad,. but also locally for example, disadvantaged communities in the UK are disproportionately offeded by the worst oir pollution, contribute the leost to it and have the fewest resources to protecl themselves. As such within each of our areas we will be focusing our support on vulnerable and disadvantaged audiences and also those wilh least power in the current system - largely young people. We also continue our journey to be an actively anti-rocist organisation with a plan including all staff/trustee training, regular conversation with ollies and experts and team diversity targets. Selecting the most impacrful routes and levers for change 33 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 We are acutely aware of Ihe size and speed at which things need lo change to avert colastrophic climate change. As such Ihis yeor we will be reviewing the evidence for and efficacy of our theory of change, focus areas ond projects through the developmenl of o new impod framework. Theframeworkwill help usto mokedecisions os portofournexllhree-yeorstrolegy on how we focus our resources to ploy the biggest role we can. For consistency we will continue lo measure our high-level achievements agoinst the four meosures used in Ihis and previous Annuol Reporls bul will be supplementing this wilh a new publicly avoiloble onnuol impact report, highlights from which will be included in nexl years Annual Report and Accounts. 34 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Trustees, Report and Ihe financial statements in accordonce with applicoble low and regulotions. Company low requires the trustees to prepare financiol stotemenls for each finonciol yeor in accordonce with United Kingdom Generolly Accepted Accounting Pradice Iuniled Kingdom Accounting Standordsl and applicable law. Under company law the trustees must not approve Ihe financial stalements unless they are salisfied that they give a true and fair view of the state of affairs of the charitable company and of its net incoming/oulgoing resources for Ihat period. In preparing Ihese financial slatemenls. the trustees are required to.. seled suitable occounting policies and then apply them consistently,. make judgments and estimotes that are reasonable and prudent.. state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the chority will continue to operate. The trustees are responsible for keeping proper accounting records that are sufficienl to show and explain the charitable company's transactions and disclose wilh reasonable accuracy at any time the financial position of the charitable company and enable them to ensure thal the financial statements complywith thecompanies Act 2006, the Charities and Trustee Investment Iscotlandl Act 2005 and regulations 6 and 8 of the Charities Accounls (Scotlandl. They are also responsible for safeguarding the assets of the charity and hence for taking reasonoble steps for the prevenlion and deteclion of fraud and other irregularities. In so far as each of the trustees ofthe choritable company ot the date of approval ofthis report is aware. there is no relevant audil information linformalion needed by the charitable company's auditor in connedion wilh preparing the audit report) of which the charitable company's auditor is unoware. Each Iruslee has laken all of the steps Ihat helshe should have laken as a trustee in order to make himself/herself aware of any relevant audit information and lo eslablish that Ihe companys auditor is aware of Ihat information. 35 action plan REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2022 Auditors.. Crowe U.K. LLP hos indicated its willingness to be reoppoinled as stalulory auditor. This report has been prepared taking odvonloge of the exemptions available under the provisions of the Componies Act 2006 applicable to smoll componies. Approved by the Board of Trustees on 31d Odober 2022 ond signed on ils behalf by.. Jeremy Oppenheim Jonathan Kalz Chair. Board of Trustees Treasurer, Board of Truslees Notcutt House, 36 Southwark Bridge Rd, London SEI 9EU 36 INDEPENDENT AUDITOR'S REPORT To the Members of Global Action Plan 37 action plan INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF GLOBAL ACTION PLAN ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 OPINION We have audited Ihe financial statements of Global Action Plan I'the charitable company'l for the year ended 31, March 2022 which comprise Statement of Finoncial Activities, Balance Sheet, Stalement of Cashflows and notes to Ihe financial statements. including significanl accounling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Slandards, including Financial Reporting Slandard 102 The Financial Reporting Slandord opplicable in the UK ond Republic of Ireland (Uniled Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial slatemenls.. give a true and fair view of the state of the charitable company's affairs as at 31, March 2022 and of income and expenditure, for the 31" March 2022 then ended; have been properly prepared in occordance with United Kingdom Generally Accepted Accounling Practice,. and have been prepared in accordance with Ihe requirements of the Companies Act 2006 and ond the Charities and Irustee Investment Iscotlandl Ad 2005 and Regulations 6 ond 8 of the Charities Accounts (Scotlandl Regulations 2006 lamendedl. BASIS FOR OPINION We conducted our audit in accordonce with International Standards on Auditing IUKI IISAS IUKII and applicoble law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance wilh the ethical requiremenls that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtoined is sufficient and appropriate lo provide o bosis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN In auditing the financial slatements. we have concluded that the trustees, use of the going concern basis of occounting in the preparalion of the financial stolements is appropriate. Bosed on the work we have performed, we hove not identified any moleriol uncerlainties relating lo events or conditions that. individually or collectively. may cast significant doubt on the charitable 38 action plan ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 company's ability to continue as a going concern for a period ofal least ￿e1ve months from when Ihe financial stalements are aulhorised for issue. Our responsibilities and the responsibililies of Ihe Irustees with respect to going concern are described in the relevont sections of this report. OTHER INFORMATION The Irustees are responsible for Ihe other information conlained wilhin Ihe annual report. The other information comprises the information included in the annual report, other than the financial stalements and our audilorfs report thereon. Our opinion on the financial stalements does nol cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the olher informalion and, in doing so. consider whether the other informolion is moleriolly inconsistenl wilh the finonciol slatements or our kno￿edge obtained in Ihe audit or olhewise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslatemenls, we are required lo delermine whelher this gives rise to a material misstatement in the financial statements themselves. If. based on the work we hove performed, we conclude that there is a molerial misstotement of this other informalion, we are required to report thal fad. We have nothing to report in this regard. OPINIONS ON OTHER mA￿ER5 PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion based on the work undertaken in the course of our audit the information given in the trustees, report, which includes Ihe diredors, report prepared for the purposes of compony law, for the financial year for which the financial statements ore prepared is consistent with the financiol statements.. and the directors, report included within the Iruslees, report have been prepared in accordance with applicable legal requirements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXEPTION In light of the knowledge and understanding of the charitoble company and their environment obtained in the course of the audit. we have not idenlified material misstatements in the diredors, report included within the trustees. report. We have nothing to report in respect of the following matters in relation to which the Companies Ad 2006 and the Charilies Accounts Iscollandl Regulalion 2006 requires us to report to you if, in 39 action plan ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 our opinion.. adequate and proper accounting records have not been kept.. or Ihe financial slatemenls are not in agreemenl with the accounting records and returns.. or cerloin disclosures of trustees, remuneration specified by low ore not mode,. or we have not received all the information and explanations we require for our audit,. the trustees were not entitled to prepare the financial statements in accordance with the small componies regime and lake advanlage of Ihe small companies, exemptions in preporing the trustees, report and from the requirement to prepare a strategic report. RE5PONSIBILITIE5 OF TRUSTEES As explained more fully in the Irustees, responsibilities statement set oul of pages 34-35. the Irust&s Iwho are also the directors of the charitable company for the purposes of company lowl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. ond for such internal control as Ihe trustees determine is necessary to enable the preporation of financial slalemenls that are free from malerial misstalement. whether due to fraud or error. In preparing the finonciol statements, the trustees ore responsible for ossessing Ihe charitable company's ability to continue as a going concern, disclosing, as opplicable. motters relaled to going concern and using the going concern basis of accounting unless Ihe Irustees either inlend lo liquidate the charitable company or to cease operations. or have no realislic alternative bul lo do so. AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS We have been appointed as auditor under sedion 441111cl of the Charities and Trustee Investmenl Iscotlandl Acl 2005 and under the Companies Acl 2006 and report in accordance wilh the Acls and relevant regulotions made or having effect thereunder. Our objectives ore to obtain reasonable assuronce about whether the finonciol statements as a whole are free from material misstolement, whelher due to fraud or error. and lo issue an auditorfs report thot includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee Ihat an audil conduded in accordance with ISAS IUK] will always deted a malerial misstatement when it exists. Misstatements can arise from froud or error and are considered malerial if. individually or in the aggregate. they could reasonably be expected lo influence Ihe economic decisions of users taken on the basis of these financial statements. Details of the extent to which the audit wos considered capable of delecting irregularities, including fraud and non-compliance with laws and regulations are set out below. 40 action plan ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 A further description of our responsibilities for the audit of the financial statements is located on Ihe Financial Reporting Council's websile at= www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. E￿ENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES. INCLUDING FRAUD Irregularities, including fraud, are instances of non-compliance wilh laws and regulolions. We identified and assessed the risks of maleriol misslalemenl of the financial stalements from irregularities. whether due to fraud or error. and discussed these bemeen our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. We obtained an understanding ofthe legal and regulatoryframeworks within which the charitable company operates, focusing on those laws and regulations that have a dired effed on the determination of malerial amounts and disclosures in the financial slatements. The laws and regulationswe considered in this context were the Companies Ad 2006, the Charities Act 2011 and The Charities and Trustee Inveslmenl (Scollandl Acl 2005 togelher wilh Ihe Charilies SORP IFRS1021. We assessed the required compliance with these laws and regulations as part of our audit procedures on Ihe related financial stalement items. In addilion. we considered provisions of other laws and regulalions Ihat do nol have a dired effecl on the financial statements but complionce with which might be fundamenlal to the charitable company's ability to operale or to avoid a moterial penalty. We also considered Ihe opporlunilies and incentives that may exist within the charitable compony for fraud. The only other laws and regulalions we considered in this conlexl are General Data Proledion Regulations and employment legislation. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulalions lo enquiry of the Trustees and other managemenl and inspedion of regulatory and legal correspondence, if any. We identified the greatest risk of material impad on the financial stalements from irregularities, including fraud. lo be within the timing of recognilion of income and the override of conlrols by management. Our audit procedures to respond to these risks included enquiries of management, and the board of trustees aboul their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence wilh the Charity Commission, analytical review and sample lesting of income and reoding minutes of meetings of those charged with governance. Owing to the inherent limilations of an audit, there is an unavoidable risk that we may not have detecled some moterial misstatements in the finoncial slatemenls, even Ihough we have properly planned and performed our audit in accordance wilh auditing standards. For example. the further 41 action plan ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 removed non-compliance with laws ond regulations lirregularitiesl is from the events and Iransoctions reflected in the financial slatemenls, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with ony audit, there remained o higher risk of non-detedion of irregularities. as Ihese may involve collusion, forgery, inlentional omissions, misrepresentations, or the override of internal controls. We are not responsible for prevenling non-compliance ond cannot be expeded lo delect rlon-compliance wilh all laws and regulations. USE OF OUR REPORT This report is made solely lo the charitable companls members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company's trustees, as o body. in accordance with Regulalionlo of the Charities Accounts (Scollandl Regulations 2006. Our oudit work has been undertoken so thol we mighl slate to the choritable company's members those matters we are required lo slate lo them in an audilorfs report and for no other purpose. To Ihe fullest extenl permitted by law, we do nol accept or assume responsibility to anyone other than the charitable company and the charitable companls members as a body, for our audit worl for Ihis report, or for the opinions we have formed. Julia Porter Senior Statutory Auditor For and on beholf of Crowe U.K. LLP. Statutory Auditor, London Date.. 7th October 2022 Crowe U.K. LLP is eligible lo ucl os on ouditor in terms ol S￿lI0n 1212 of rf)e Componies Ad 2006. 42 action plan ANNUAL ACCOUNTS YEAR ENDED 31 MARCH 2022 ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 43 **----- Start of picture text -----**
Year to 31 March 2022 Year to 31
March 2021
Restricted Unrestricted
Funds Funds
Notes Total
£ £ £ £
Income from:
Donations - 78,436 78,436 104,995
Donated services 3 - 8,000 8,000 49,480
-
Donations and legacies 86,436 86,436 154,475
**----- End of picture text -----**
|Other trading activities
Investments
Charitable activities
Post-consumerism
Clean Air
Sustainable Business
LSx
Total charitable activities
**Total**
2
**Expenditure on:**
Raising funds
Charitable activities
Post-consumerism
Clean Air
Sustainable Business
LSx
Total charitable activities
**Total**
4
**Net (expenditure)/ income**
Transfers between funds
12
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|-
-
498,425
523,691
-
113,589
1,135,705
**1,135,705**
-
610,700
537,691
-
113,589
1,261,980
**1,261,980**
**(126,275)**
83,205
**(43,070)**
193,500
**150,430**|-
178
933,612
504,233
44,750
-
1,482,595
**1,569,209**
77,143
843,963
452,535
41,045
-
1,337,543
**1,414,686**
**154,523**
(83,205)
**71,318**
269,164
**340,482**|-
178
1,432,037
1,027,924
44,750
113,589
2,618,300
**2,704,914**
77,143
1,454,663
990,226
41,045
113,589
2,599,523
**2,676,666**
**28,248**
-
**28,248**
462,664
**490,912**|36,091
684
482,342
805,852
98,467
56,303| |---|---|---|---|---| |||||1,442,964| |||||**1,634,214**| |||||55,449
699,814
969,762
79,190
115,571| |||||1,864,337| |||||**1,919,786**| |||||**(285,572)**
-| |||||**(285,572)**
748,236| |||||**462,664**| |||||| |**Notes**
**Fixed assets:**
Intangible assets
Tangible assets
Total fixed assets
7
**Current assets:**
Debtors
8
Cash at bank and in hand
Total current assets
**Liabilities:**
Creditors: Amounts falling due within one year
9
Net current assets
**Net assets**
**The funds of the charity:**
11
Restricted funds
11,12
Unrestricted funds
11,12
**Total charity funds**|**£**
**£**
-
-
19,852
9,729
19,852
9,729
473,716
386,171
562,840
703,636
1,036,556
1,089,807
(565,496)
(636,872)
471,060
452,935
**490,912**
**462,664**
150,430
193,500
340,482
269,164
**490,912**
**462,664**
**31 March 2022**
**31 March 2021**| |---|---| |**Cash flows from operating activities:**
**Net cash provided by operating activities**
**Cash flows from investing activities:**
Interest received
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Cash flows from financing activities:**
Repayment of borrowings
**Net cash used in financing activities**
**Net income for the reporting period**
**Adjustments for:**
Depreciation charges
Revaluation of borrowings
Interest received
(Increase)/ Decrease in debtors
(Decrease) /Increase in creditors
**Net cash provided by operating activities**
**Change in cash and cash equivalents in the reporting period**
Cash and cash equivalents at the beginning of the reporting
period
**Cash and cash equivalents at the end of the reporting**
**period**|**£**
**£**
(113,975)
275,575
178
684
(17,342)
(3,750)
(17,164)
(3,066)
(9,657)
(7,386)
(9,657)
(7,386)
**(140,796)**
**265,123**
703,636
438,513
**562,840**
**703,636**
**£**
**£**
28,248
(285,572)
7,219
7,837
(2,784)
(8,829)
(178)
(684)
(87,545)
299,029
(58,935)
263,794
(113,975)
275,575
**31 March 2022**
**31 March 2021**
**31 March 2022**
**31 March 2021**| |---|---| action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I. ACCOUNTING POLICIES lal Charity Information The Charity is a private limited company Iregislered number 28382961, which is incorporated and domiciled in the UK ond is a public benefit entity. The oddress of the registered office is 201 Borough High Street, London, SEI IJA. The Charity is registered in England and Wales Iregislered number 10261481 and in Scolland (registered number SC0412601. Ibl Basis of Preparation of the Accounts The accounts lfinancial slalementsl have been prepared in accordance wilh the Charities SORP IFRS1021 applicoble to charities preparing their accounts in accordance with FRS102 the Financiol Reporting Standard opplicable in the UK and Republic of Irelond. the Companies Acl 2006, the Charities and Trustee Investment Iscotlandl Ad 2005, the Charities Accounts Iscotlondl Regulations 2006 and UK Generally Accepled Practice. Going concern The Trustees have considered the Charivs ability to continue as a going concern for Ihe foreseeable future. Global Adion Plan is dependent on unsecured income to meet ils future commitments. Global Adion Plan's planning process and financial projections have taken inlo consideration the issues and risks around income generation and rese￿eS as sel out in the truslees, report. as well as the currenl economic climate and its potential impact on income and planned expendilure. The business plan for 2022-23. approved bythe Board in early March 2022. anticipaled income growfh of 5% compared with 2021-22. The budget targeted a further £150.000 unreslricted surplus. We updale our financial forecasl on a regular basis. The most recenl was completed in July andwas reviewed and approved bythe Board altheirjuly meeting. Thedelerioraling economic outlook has led us lo reduce our income forecosl. We now anlicipale a very similar level of income lo that achieved in 2021-22. with close lo 70% of this income secured for Ihe year. This would deliver a smaller unrestrided surplus of circo £50.000. action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I. ACCOUNTING POLICIE5 ICONTINUEDI A preliminary budget for 2023-24 ossumes 0 5% redudion in income versus 2022-23, but relains Ihe stoff we have recently recruited lo deliver our increosed income, and is therefore quite a conservalive, break-even, budget. Over IO% of the income in this budget is already secured, comparable lo recent years. The resulting cash-flowforecastlhrough until March 2024 shows thal cash is expecled to remain above £275,000, with an average balonce of £500,000 across Ihe 20-monlh period. A sensitivity analysis has been performed, wilh a circa18% reduction in income, and a modesl headcount reduction. This produces a cash-flow forecast very similar to the base budget. Consequently, Globol Adion Plon ore confident thot ony furlher income shortfoll can be monaged, and Ihe Charity conlinue as a going concern for Ihe foreseeoble future. Icl Donalions ond grants receivable Donations and grants receivable, including capital grants, are brought into the accounts on receipt or when receivoble, where the Charity has probobility of receipt. Income is deferred only when: the Charity has still lo fulfil significant conditions before becoming entitled lo the income.. or the donor has specified thal the income is lo be expended in a future period. Idl Donoled services Donated seNices comprise donated services and facilities and are included in income where such donations are financially quontifiable. at an estimate of the value of the benefit lo the Charity. lel Sales of products and servlces In resped of contracts or ongoing services, turnover represents the value of work done in Ihe year including estimates of amounls nol invoiced. Turnover in respect of long-term contracts & contracts for ongoing services is recognised by reference to the slage of complelion. Sales of products & services represent amounts invoiced during the year. exclusive of value added lax. lfj Expendilure Resources expended are recognised in the period in which Ihey are incurred. Resources expended ore ollocated lo the particular activity where Ihe cosl relates diredly to Ihal activity. Cerlain costs, which are attributable to more Ihan one aclivity, are apporlioned across cost categories on the basis of an eslimale of the proportion of lime spent by personnel on those activities or, if not appropriale, in proportion lo Ihe income attributable to those activilies. action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I. ACCOUNTING POLICIE5 ICONTINUEDI Igl Costs of ralslng funds Costs of raising fiJnds incorporale Ihe salaries, direct expenditure and overhead costs of the slaff involved in raising volunlary income for the Charivs use. Ihl Charitable adivilies cosls Choritable adivities cosls comprise those costs incurred in pursuing Ihe charitable oims of the Charity. In F)articular, Ihey include Ihe costs of delivering Global Adion Plan's programmes lo porticipalors. lil Support costs support cosls ore Ihose costs incurred by the Charty in development and support of ils main adivities and projects. These ore absorbed wilhin direcl project costs as shown in note 5. SupFX)rl cosls ore ollocoled lo Ihe various choritable oclivities on Ihe basis of Ihe proportion of dired staff cosls incurred by each odNity. Ill Pension costs The company operates defined contribution pension schemes for employees. The assets of the scheme are held separately from those of Ihe Charity. The annual contributions payable ore charged to the profit and loss account. Ik) Fund accounling Funds held bythe Chority can be.. Unrestricled general funds available as general funds. Designated funds- these are funds sel aside by the Trustees out of unreslricted general funds for specific future purposes or projeds. Restricled funds Ihese are funds which car) only be used for parlicular reslricted purposes within the objects ol Ihe Charity. Reslrictions arise when specified by Ihe donor or when funds are raised for particular reslricted purposes. Ihese are funds without specified purpose ond are Transfers belween funds are made to cover deficits on individuol reslricted funds and lo recognise fixed assets acquired with reslricled income, bul with no furlher restridion on use, wilhin unrestrided funds. action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I. ACCOUNTING POLICIES ICONTINUEDI 111 Operollng Lease Agreements Renlals applicable lo operating leases where subslantially all of Ihe benefits and risks of ownership remain wilh the lessor are charged againsl profits in equal annual amounts over the period of the lease. Im) Fixed Assets Fixed assets are included ot cost. Depreciation is colculated so os to write off Ihe cosl of fixed ossels over Iheir anticipoled useful life. 11 is applied on a slraight-line basis ot the following rates.. Intongible ossets Websile Tangible assets Interactive display equipment Office equipment 33% 20% 33% Where fixed assets are located within an unreslricted fund and are utilised on o temporary basis within a restricted fund the depreciation charge is apportioned be￿een funds on o rational basis. Fixed assets costing less than £500 are nol capitalised. Impairment reviews are carried out annually on the nel book value of fixed assets. Inl Websile development costs Website planning cosls are charged to the Slatemenl of Financial Activities ISOFAI os incurred. other websile costs are capitalised as an intangible fixed osset only where they lead to Ihe creation of an enduring assel delivering tangible fulure benefits whose value is at leasl as great as Ihe amount capitalised. An impairment review is underlaken of Ihe net asset value of Ihe website at each Balance Sheel date. Expendilure to maintain or operate Ihe developed websile is charged to the SOFA. lol Segmental analysis Maleriol segmenls are separately disclosed on Ihe face of the SOFA, based on Ihe audience and nature of projects. action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES ICONTINUEDI (pl Flnonclal Instruments The Charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transadion value and subsequently measured al amortised cost using the effedive interest method. Financial assets held at amortised cost comprise cash at bank and in hand, together with Irade and other debtors. Financial liabilities held at omortised cosl comprise trade and other creditors. Loans orising from revenue participation agreements ore held ot foir volue at the balance sheet date, with gains and losses being recognised within the Statement of Financial Activities, as described in note 9. Iql Keyjudgements and assumplions In the opplicotion of the Chorivs occounting policies, the Irustees are required to moke judgements, estimoles ond assumptions about Ihe carrying values of assets ond liabilities thal are nol readily apparent from olher sources. The estimoles and underlying assumptions are based on historical experience and other fadors that are considered lo be relevant. Adual resulls may differ from these eslimotes. The eslimales and underlying assumptions are reviewed on an on-going basis. Revisions lo accounling estimales are recognised in the period in which the eslimate is revised if Ihe revision affects only that period or in the period of the revision and fulure periods if the revision affects the current and future periods. The charity recognises ils liability arising from revenue porticipalion agreements which involves o number of eslimalions wilh regard to future income as disclosed in note 9. In the view of the Trustees, no other assumplions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in o malerial adjustment to their carrying amounts in the next financial year. |**Voluntary income**
Artemis Charitable Foundation
Donations from Commercial Organisations
Individual donations
**Donated Services**
**Investments**
Interest income
**Income from charitable activities**
**Post-consumerism**
#iwill National Lottery Community Fund
Esmée Fairbairn Foundation
Ernest Cook Trust
Joseph Rowntree Charitable Trust
Public Sector and Not for Profit Organisations
Commercial Organisations
**Clean Air**
Guy's and St Thomas' Charity
John Ellerman Foundation
Trust for London
National and Local Government
Public Sector and Not for Profit Organisations
Commercial Organisations
**Sustainable Business**
Public Sector and Not for Profit Organisations
Commercial Organisations
**LSx**
National Lottery Community Fund
**Total income**|**£**
-
-
-
-
-
-
338,350
100,000
18,000
40,500
1,575
-
498,425
175,875
48,000
49,000
242,717
8,099
-
523,691
-
-
-
113,589
113,589
**1,135,705**
**Restricted**|**£**
30,000
36,538
11,898
78,436
8,000
178
-
-
-
-
53,148
880,464
933,612
-
-
-
149,591
34,027
320,615
504,233
34,750
10,000
44,750
-
-
**1,569,209**
**Unrestricted**|**Total**
**£**
30,000
36,538
11,898| |---|---|---|---| ||||78,436
8,000
178
338,350
100,000
18,000
40,500
54,723
880,464| ||||1,432,037
175,875
48,000
49,000
392,308
42,126
320,615| ||||1,027,924
34,750
10,000| ||||44,750
113,589| ||||113,589| ||||**2,704,914**| ||||| |Professional and consultancy fees|**£**
**£**
8,000
49,480
8,000
49,480
**31 March 2022**
**31 March 2021**
**Year to**
**Year to**| |---|---| |Post-consumerism
Clean Air
Sustainable Business
LSx
Raising funds
Support costs
**Total expenditure**|**£**
620,536
546,798
9,762
30,578
58,141
87,019
1,352,834
**Staff Costs**|**£**
**£**
631,313
42,658
264,714
37,590
28,091
672
73,017
2,102
-
3,997
326,697
(87,019)
1,323,832
-
**Other Direct**
**Costs**
**Staff**
**Support**
**Costs**
**Apportioned**|**£**
160,156
141,124
2,520
7,892
15,005
(326,697)
-
**Other**
**Support**
**Costs**
**Apportioned**|**£**
1,454,663
990,226
41,045
113,589
77,143
-
**Total Costs**| |---|---|---|---|---| |||||2,676,666| |||||| |Expenditure is stated after charging:
Depreciation of tangible fixed assets
Auditor's remuneration:
External audit
Other services
Rental under operating leases::
Premises
Equipment|**£**
**£**
7,219
7,837
15,500
14,750
4,295
-
19,795
14,750
129,981
111,235
2,664
2,345
132,645
113,580
**Year to**
**Year to**
**31 March 2022**
**31 March 2021**|**£**
**£**
7,219
7,837
15,500
14,750
4,295
-
19,795
14,750
129,981
111,235
2,664
2,345
132,645
113,580
**Year to**
**Year to**
**31 March 2022**
**31 March 2021**|**£**
**£**
7,219
7,837
15,500
14,750
4,295
-
19,795
14,750
129,981
111,235
2,664
2,345
132,645
113,580
**Year to**
**Year to**
**31 March 2022**
**31 March 2021**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |Wages and salaries
Social security costs
Employer's contribution to pension schemes|||| |||**£**
1,200,836
117,142
34,856
1,352,834
**Year to**
**31 March 2022**|**£**
864,187
82,886
26,851
973,924
**Year to**
**31 March 2021**| |**Website**
**£**
**Cost**
At 31 March 2021
254,193
Additions
-
At 31 March 2022
254,193
**Depreciation**
At 31 March 2021
254,193
Charge for year
-
At 31 March 2022
254,193
**Net Book Value**
At 31 March 2022
-
At 31 March 2021
-
**Intangible assets**|**£**
**£**
48,498
43,556
-
17,342
48,498
60,898
48,498
33,827
-
7,219
48,498
41,046
-
19,852
-
9,729
**Tangible assets**
**Interactive**
**display**
**equipment**
**Office**
**equipment**|**Total**
**Fixed assets**
**£**
346,247
17,342| |---|---|---| |||363,589| |||336,518
7,219| |||343,737| |||19,852| |||9,729| |||| |Trade debtors
Other debtors
Prepayments
Accrued income|**£**
430,278
993
22,445
20,000
473,716
**2022**|**2021**
**£**
324,469
-
34,465
27,237| |---|---|---| |||386,171| |||| |**Amounts falling due within one year:-**
Loans
Trade creditors
Other creditors
Taxation and social security
Accruals
Deferred income
**Movement in deferred income:-**
Brought forward
Amount deferred in the year
Released to the Statement of Financial Activities|**2021**
**£**
**£**
-
12,441
49,966
167,591
7,809
5,308
52,651
26,991
73,824
55,791
381,246
368,750
565,496
636,872
**2021**
**£**
**£**
368,750
184,800
381,246
328,500
(368,750)
(144,550)
381,246
368,750
**2022**
**2022**| |---|---| |Fixed Assets
Cash
Net current assets excluding cash||**£**
-
11,370
139,060
150,430
**Restricted**
**Funds**||**£**
19,852
551,470
(230,840)
340,482
**Unrestricted**
**Funds**||**Total**
**£**
19,852
562,840
(91,780)| |---|---|---|---|---|---|---| |||||||490,912| |||||||| |||||||**Total**
**£**
9,729
703,636
(250,701)
462,664| |Fixed Assets
Cash
Net current assets excluding cash||**£**
-
236,620
(43,120)
193,500
**Restricted**
**Funds**||**£**
9,729
467,016
(207,581)
269,164
**Unrestricted**
**Funds**||| |||||||| |||||||| |**Restricted funds**
Post-consumerism
Clean Air
LSx
**Total restricted funds**
**Unrestricted funds**
**Total funds**|**£**
142,500
51,000
-
193,500
269,164
**462,664**
**1 April 2021**
**Balance at**|**Income**
**£**
498,425
523,691
113,589
1,135,705
1,569,209
**2,704,914**|**£**
(610,700)
(537,691)
(113,589)
(1,261,980)
(1,414,686)
**(2,676,666)**
**Expenditure**|**Transfers**
**£**
**£**
83,205
113,430
-
37,000
-
-
83,205
150,430
(83,205)
340,482
**-**
**490,912**
**Balance at**
**31 March 2022**| |---|---|---|---|---| |**Restricted funds**
Post-consumerism
Clean Air
LSx
**Total restricted funds**
**Unrestricted funds**
**Total funds**|**£**
321,200
219,880
46,000
587,080
161,156
**748,236**
**1 April 2020**
**Balance at**|**Income**
**£**
103,441
414,102
56,303
573,846
1,060,368
**1,634,214**|**£**
(313,174)
(611,572)
(114,840)
(1,039,586)
(880,200)
**(1,919,786)**
**Expenditure**|**Transfers**
**£**
**£**
31,033
142,500
28,590
51,000
12,537
-
72,160
193,500
(72,160)
269,164
**-**
**462,664**
**Balance at**
**31 March 2021**| |---|---|---|---|---| action plan 2021-22 ANNUAL ACCOUNTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 Clean Air During Ihe year furlher funding was received from both DEFRA and the Scottish Government lo promole Clean Air DL7y. to raise awareness of Ihe heallh implications of air pollution and to encourage communities. businesses and schools lo take actions to reduce air pollution. In oddition, DEFRA awarded grants to run the Cleon Air Hub, an online resource lo provide information oboul the health impacts of air pollution. and to supporl our clean air work wilh health professionols. Guy's and Sl Thomas. Charity provided further fvnding to run the Lombelh Schools Clean Air Pilot. a project focused on adivilies and advice on how to improve air quality wilh schools in and around Lambeth. In addition, a grant was received from them to run the London Schools Pollution Helpdesk. In August 2021 GAPwas awarded a grant by Islington Borough Council to fund a project to mobilise GPS across Islinglon to encourage patients to adopt habits Ihat can reduce their exposure and contribulion lo air pollution. In 2020 Ihe John Ellerman Foundation awarded GAP a three year grant lo support our aean Air Team and the second inslolment was received in April 2021. Further funding was received from Trust for London for the Cleaner Air 4 Communities programme for an in-depth campaign to support residents living in three London Boroughs outside the Ultro-Low Emissions Zone. The grant also provided funding lo continue to develop London's Air Quality Action Network, a projed thot had previously been delivered by Lsx with a Trust for London gront. The Brenfford Togelher project, funded by the Notionol Lottery Community Fund was a three-yeor progromme to tockle isolation and poor physical health in Brenlford, Wesl London, Ihrough co-produced heolth ond wellbeing sessions and o teom of volunteer Community Coordinotors helping to reach out and engage people in the community. The project finished in 2021-22. |Not later than one year
Between one and five years|**Premises**
**2022**
**£**
65,400
-
65,400|**2021**
**£**
129,981
65,400
306,511
**Premises**|**2022**
**£**
660
-
660
**Equipment**|**2021**
**£**
1,048
-
1,048
**Equipment**| |---|---|---|---|---| |**Notes**
**Income from:**
Donations
Donated services
3
Donations and legacies
Other trading activities
Investments
Charitable activities
Post-consumerism
Clean Air
Sustainable Business
LSx
Total charitable activities
**Total**
2
**Expenditure on:**
Raising funds
Charitable activities
Post-consumerism
Clean Air
Sustainable Business
LSx
Total charitable activities
**Total**
4
**Net (expenditure)/ income**
Transfers between funds
12
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
-
104,995
104,995
-
49,480
49,480
-
154,475
154,475
-
36,091
36,091
-
684
684
103,441
378,901
482,342
414,102
391,750
805,852
-
98,467
98,467
56,303
-
56,303
573,846
869,118
1,442,964
**573,846**
**1,060,368**
**1,634,214**
-
55,449
55,449
313,174
386,640
699,814
611,572
358,190
969,762
-
79,190
79,190
114,840
731
115,571
1,039,586
824,751
1,864,337
**1,039,586**
**880,200**
**1,919,786**
**(465,740)**
**180,168**
**(285,572)**
72,160
(72,160)
-
**(393,580)**
**108,008**
**(285,572)**
587,080
161,156
748,236
**193,500**
**269,164**
**462,664**
**Year to 31 March 2021**
**Unrestricted**
**Funds**|**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
-
104,995
104,995
-
49,480
49,480
-
154,475
154,475
-
36,091
36,091
-
684
684
103,441
378,901
482,342
414,102
391,750
805,852
-
98,467
98,467
56,303
-
56,303
573,846
869,118
1,442,964
**573,846**
**1,060,368**
**1,634,214**
-
55,449
55,449
313,174
386,640
699,814
611,572
358,190
969,762
-
79,190
79,190
114,840
731
115,571
1,039,586
824,751
1,864,337
**1,039,586**
**880,200**
**1,919,786**
**(465,740)**
**180,168**
**(285,572)**
72,160
(72,160)
-
**(393,580)**
**108,008**
**(285,572)**
587,080
161,156
748,236
**193,500**
**269,164**
**462,664**
**Year to 31 March 2021**
**Unrestricted**
**Funds**| |---|---|---| |||154,475
36,091
684
482,342
805,852
98,467
56,303| |||1,442,964| |||**1,634,214**| |||55,449
699,814
969,762
79,190
115,571| |||1,864,337| |||**1,919,786**| |||**(285,572)**
-| |||**(285,572)**
748,236| |||**462,664**| |||| globa action plan OUR LIVES. OUR PLANET. Nolcutt House, 36 Soulhwark Bridge Rd, London SEI 9EU Charity registered in England and Wales No. 1026148, in Scotland No. SC041260 VAT No. 625 994 009