Company Number 02944372 Registered Charity Number 1039679 ## Naturewatch Foundation Report and Accounts For The Period Ended 31 December 2021 ## **Naturewatch Foundation** ## **The report of the trustees for the year ended 31 December 2021** ## **Introduction** The trustees present their annual report and accounts for the year ended 31st December 2021. The board of trustees are satisfied with the performance of the charity during the year and the position at 31st December 2021 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations. ## **Name, registered office and constitution of the charity** The full name of the charity is Naturewatch Foundation The legal registration details are :- _Date of formation The Principal Office is_ 49 Rodney Road, Cheltenham GL50 1HX _Charity Registration Number_ 1039679 _The telephone number is_ 01242 252871 ## **Objectives and Activities of the Charity** ## _**Public benefit that is provided by the charity**_ The charity provides public benefit by campaigning for the welfare of animals both in the UK and abroad. ## _**An explanation of the charity's main objectives for the year.**_ **Achievements and Performance of the Charity Structure, Governance and Management** ## _**Nature of the Governing Document and constitution of the charity**_ The charity is constituted as a company limited by guarantee and is, therefore, governed by the memorandum and articles of association dated 10 June 1996. ## _**The methods adopted for the recruitment and appointment of new trustees**_ The charity is always open to new trustees who are sympathetic to the aims of the charity and have appropirate skills and experience. New trustees are appointed by the existing ## **Financial Review** The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £188,327 (prior year £188,327). The total reserves, all free unrestricted liquid reserves, at the year end stand at £920,379, (prior year £920,379). ## _**Specific changes in fixed assets**_ All new eqipment purchases have been expensed to to the Income and Expenditure account. ` ## **Naturewatch Foundation** ## **The report of the trustees for the year ended 31 December 2021** **The members of the Board of Trustees of the Charity during the period ended 31st December 2021 were :-** B Gibb S Davies ## **The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-** B Gibb S Davies ## **Independent Examiner** E Conway ACCA 3 Fairview Court Fairview Road Cheltenham Gloucestershire GL52 2EX ## **Statement of Trustees' Responsibilities** The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :- - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material - departures disclosed and explained in the financial statements; The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. ## **Review of Activites** The annual review is attached as an appendix to the accounts. ` ## **Naturewatch Foundation** ## **The report of the trustees for the year ended 31 December 2021** This report was approved by the board of trustees on 20 September 2022. ## **B Gibb Director and Trustee** ` ## **Naturewatch Foundation Independent Examiner's Report to the trustees of the charity** ## **Report of the Independent Examiner to the trustees** **on the accounts of the Charity for the year ended 31 December 2021** I report to the trustees on my examination of the accounts of Naturewatch Foundation for the year As described on **page 5** the charity's trustees acting as directors are responsible for the preparation ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet he conducting of an audit. It is our responsibility to carry out procedures designed to enable us to and the related notes. report our opinion. ## **Responsibilites and basis of report** As the charity's trustees (and also directors for the purposes of company law) you are respnsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having established that the accounts of the charity are not required to be auditied under Part 16 of the 2006 Act and are eligible for Independent Examination, I report in respect of my examination of the charity's accounts carried out under section 145 of the Acharities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable directions given by the Charity ## **Independent exemineer's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believie that in, any material respect: the accounting records were not kept in respect of the charity as required by section 396 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements under section 396 of the 2006 Act other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accourdance with the Charities Sorp (FRS 102) I have no concerns and have come across no other matters in connection with the examination which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. E Conway ACCA 3 Fairview Court Fairview Road Cheltenham GL52 2EX The date upon which my opinion is expressed is :- 20 September 2022 ## **Naturewatch Foundation Statement of Financial Activities for the year end 31 December 2020** |||**Unrestricted **|**Restricted**|**Total**|**Last Year**| |---|---|---|---|---|---| |||**Funds**|**Funds**|**Funds**|**Total Funds**| ||**Notes**|||**2021**|**2020**| |||**£**|**£**|**£**|**£**| |**Incoming resources**|||||| |Voluntary Income||448,984|-|448,984|470,522| |Interest received||10|-|10|539| |**Total incoming resources**||**448,994**|**-**|**448,994**|**471,061**| |**_Costs of generating funds_**|||||| |Costs of generating voluntary income||85,750|-|85,750|60,837| |**_Costs of charitable activities_**||289,608|-|289,608|221,896| |**Total resources expended**||375,358|-|375,358|282,733| |**Net incoming resources**|||||| |**before transfers between funds**||73,636|-|73,636|188,328| |**Net movement in funds**||73,636|-|73,636|188,328| |**Reconciliation of funds**|||||| |**_Total funds brought forward_**||920,379|-|920,379|732,051| |**Total Funds carried forward**||**994,015**|**-**|**994,015**|**920,379**| Income resources and resulting net movement in funds each year arise from continuing operations. ` |**Naturewatch Foundation**|||||| |---|---|---|---|---|---| |**Balance Sheet**|||||| |**as at 31 December 2021**|||||| ||**Notes**||**2021**||**2020**| ||||**£**||**£**| |**_The assets and liabilities of the charity :_**|||||| |**Fixed assets**|||||| |Tangible assets|6||245||490| |Investments|||400,000||400,000| |**_Total fixed assets_**|||400,245||400,490| |**Current assets**|||||| |Cash at bank and in hand||602,141||525,158|| |**Creditors:-**|||||| |amounts due within one year|7|(8,371)||(5,269)|| |**_Net current assets_**|||593,770||519,889| |**_Total assets less current liabilities_**|||994,015||920,379| |**Net Assets**|||994,015||920,379| |**_The funds of the charity :_**|||||| |Unrestricted revenue accumulated funds||994,015||920,379|| |**Total unrestricted funds**|||994,015||920,379| |**Total charity funds**|||994,015||920,379| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. **B Gibb Director and Trustee Approved by the board of trustees on 20 September 2022** **Naturewatch Foundation Notes to the Accounts for the year end 31 December 2021** ## **1 Accounting policies** ## _**Basis of preparation of the accounts**_ The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 (effective 1 January 2016) and FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charities Commission in England & Wales (CCEW), effective January 2016. (The SORP). ## _**Accounting convention**_ The financial statements are prepared,on a going concern basis, under the historical cost convention ## _**Incoming Resources**_ Incoming resources are accounted for on a receivable basis ## _**Recognition of liabilities**_ Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP. ## _**Fixed assets and depreciation**_ All tangible fixed assets are stated at cost less depreciation. All purchsses in the year have been expensed to profit and loss account. Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives. Plant and machinery 25% straight line ## _**Taxation**_ As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity , and is therefore included in the relevant costs in the Statement of Financial Activities. ## _**Finance and operating leases**_ Rentals payable in respect of operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred. ` **Naturewatch Foundation Notes to the Accounts for the year end 31 December 2021** ## _**Funds structure policy**_ The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above. Any other proposed transfer between funds would be considered on the particular circumstances. ## _**Accounting for Legacies**_ Legacies are acounted for on a receivables basis ## **2 Winding up or dissolution of the charity** If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. ||**221**|**2020**| |---|---|---| |**Revenue Turnover from ordinary activities**|448,984|470,522| |**and after charging:-**||| |Depreciation of owned fixed assets|245|245| |Rentals under operating leases|6,200|6,200| ## **3 Statement that no expenses were paid to trustees or connected persons** No expenses were paid to trustees. £5,040 was paid to Run Your Business Online Limited for bookkeeping and payroll services on normal commercial terms. I Gibb, the son of B Gibb, is a director of this business. ## **4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised June 2008)** Various items of support costs and charitable expenditure which are required by the SORP to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities. ` ## **Naturewatch Foundation Notes to the Accounts** ## **for the year end 31 December 2021** |**5**|**Staff Costs and Emoluments**|**2021**|**2020**| |---|---|---|---| |||**£**|**£**| ||Gross Salaries|227,728|162,018| ||Pension Contributions|9,040|11,940| |||236,768|173,958| ||**Numbers of full time employees or full time equivalents**|**221**|**2020**| ||Engaged on charitable activities|9|7| ||There were no fees or other remuneration paid to the trustees||| ||There were no employees with emoluments in excess of £60,000 per annum||| ## **6 Tangible functional fixed assets** ||**Plant,**| |---|---| ||**Machinery**| ||**& Vehicles**| ||**£**| |**Asset cost, valuation or revalued amount**|| |At 1 January 2021|5,816| |Additions|-| |At 31 December 2021|5,816| |**Accumulated depreciation and impairment provisions**|| |At 1 January 2021|5,326| |Charge for the year|245| |At 31 December 2021|5,571| |**Net book value**|| |At 31 December 2021|245| |At 31 December 2020|490| ` ## **Naturewatch Foundation Notes to the Accounts** ## **for the year end 31 December 2021** |**7**|**Creditors: amounts falling**|**due within one year**||**2021**|**2020**| |---|---|---|---|---|---| |||||**£**|**£**| ||Pension fund|||991|778| ||PAYE and NI|||7,380|4,491| |||||8,371|5,269| |**8**|**Analysis of the Net Movement in Funds**|||**2021**|**2020**| ||||||**£**| ||Net movement in funds from|Statement of Financial Activities||73,636|188,328| |**9**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**||||| ||**At 31 December 2021**|**Unrestricted**|**Designated**|**Restricted**|**Total**| |||**funds**|**funds**|**funds**|**Funds**| |||**£**|**£**|**£**|**£**| ||Tangible Fixed Assets|245|-|-|245| ||Investments at valuation|400,000|||400,000| ||Current Assets|602,141|-|-|602,141| ||Current Liabilities|(8,371)|-|-|(8,371)| |||994,015|-|-|994,015| |||**£**|**£**|**£**|**£**| ||At 1 January 2021|**Unrestricted**|**Designated**|**Restricted**|**Total**| |||**funds**|**funds**|**funds**|**Funds**| ||Tangible Fixed Assets|490|-|-|490| ||_Investments at valuation_|400,000|-|-|400,000| ||Current Assets|525,158|-|-|525,158| ||Current Liabilities|(5,269)|-|-|(5,269)| |||920,379|-|-|920,379| ||**The individual funds included above are :-**||||| |||**Funds at**|**Movements**|**Transfers**|**Funds at**| |||**2020**|**in**|**Between**|**2021**| ||||**Funds**|**funds**|| ||||**as below**||| |||**£**|**£**|**£**|**£**| |||920,379|73,636|-|994,015| ||**Analysis of movements in funds as shown in the table above**||||| |||**Incoming**|**Outgoing**|**Gains &**|**Movement**| |||**Resources**|**Resources**|**Losses**|**in funds**| |||**£**|**£**|**£**|**£**| |||448,994|375,358|-|73,636| ` naturewatch Foundation NNI ADVANCING ANIMAL WELFARE Welcome to our Review of 2021 /riO. After 25 year5 working for Naturewatch Foundation. the time has come for me to movè on. Overthè years, I'vè led most of the charity's key campaigns but, at the end of 2013,1 was given the greatest honour of all by being appointed CEO. I'm delighted to inform you that sarah CaTr has been appointed as the Iharity'5 new CEO. Sarah 15 the ideal person to take over the role. and I know she will do a greatjob of leading Naturewatch Foundation into the future. Sarah has been a member of the team for the past three year5 and took up the reins on Newyear's Day 2022. I'm going to miss everyone very much but look forward to watching the charity from the sidelines as it continues to thrive. Caroline Ruane The13st eight years have been amazing, and I've enjoyed every minute ofthe journey building up the charity to what it is today, a well-respected small charity that is achieving a great deal for animals. Throughout this time, I've been Working with a wonderful team of dedicated people, all keen to see the charity succeed in its mission to improve the lives of animals around the world. I'd like to say a huge thank you to the charity's loyal supporters. without whom none of ourwork would be possible.. our PatTons who have done so much to help u5 along the way.. our wonderful volunteers who lend their skills and time $0 generously- and the trustees who provide the support every charity needs. Celebrating 30 Years of Naturewatch Foundation At the beginning ofthe school summer holidays, we ran our very first animal scavenger hLJnt event in Pittville Park. Cheltenham, in celebration of our 30- year anniversary as a charity. We wanted to do something to not only celebrate and share this milestone anniversary. but to bring about a little happinèss to the families and children of Cheltenham after what has been a very difficult 18 months of COVID-imposed l(Kkdowns and restrictions. Across two Imainlyl sunny days in August, over 280 families took part in the artivity, Using their scavenger maps to track down animal cut-outs hidden around the park and work out each of the riddles to slowly uncover the mystery keyword. After lots of deliberating, the top prize was awarded to seven-year-old 15aac from Cheltenham. Check out his design bèlow along with some of the other brilliant submissions we received. The Animal Scavenger Hunt was a huge success and a fantastic way for us to engage with our community and help grow awareness of the work that we do. Looking ahead to 2022 and beyond, we look forward to growing thi5 activity and having the scavenger hunt become a regular event. After 501ving the riddle, every child received a goody bag that included branded colouring pencils, animal masks and stickers, as well as further information about the charity. Using the goody bag items, the children were encouraged to take part in our colouring competition to win a family voucher to Go Ape. Applicants shared their amazing de5ign5 on 59cial media which left us with the extremely difficult task of selecting a winner. Regi5teredii DXE rLJO £LQw QO ffj u£ CLZJ ru CF QJEO fLO (LW- V£v££ vb fij u 11 iJ C £ aj ID £w£ ijw Vi) c IJ ID J v Jooo£££Joo£ £L£ qj C EooC£ XQ)U￿W￿7J IX•J E O rfJzS￿ 3 IX3 E £ 0£ J ffj£ ¥xc r ortj E 03 u)._ r w W tTJTh In c V ui •J w OloJ£ r4 knit£ZIw.- E Lr O) W O ffJ££ ffj o aoj v_ Z5 wr£i£iZ ￿ > XETJnJ J£ ¢D ODO u£ ww£OffjO o oJ£_ xEr4 tri o£a 73 O IJIIIN QJ £Jo OCU￿_￿￿ £ oj XZ o&E£ £LO £w viJ O c > ¢D c o V EZI£ lJ7J E-. YJ J w YSE 3V£ v iili[È ¥E > O li rtJO£ //iiiiiii O OlJ c iQO£uC £Èc nJknOU£= < VJCJ )J c c ffjDo << Q E ffjLL >< Ub o£0 Xt f& <