Company Number 02944372 Registered Charity Number 1039679 Naturewatch Foundation Report and Accounts For The Year Ended 31 December 2024 ## Naturewatch Foundation The report of the trustees for the year ended 31 December 2023 ## Introduction The trustees present their annual report and accounts for the year ended 31st December 2023. The board of trustees are satisfied with the performance of the charity during the year and the position at 31st December 2023 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 £137,419 (prior year £136,506). The total reserves, all free unrestricted liquid reserves, at the year end stand at £1,359,998 (prior year £1,222579 ## 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 2023 The members of the Board of Trustees of the Charity during the period ended 31st December 2024 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 2023 This report was approved by the board of trustees on 5 September 2025. 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 2024 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 2024 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 :- 05 September 2025 ## Naturewatch Foundation Statement of Financial Activities for the year end 31 December 2024 ||Unrestricted|Restricted|Total|Last Year| |---|---|---|---|---| ||Funds|Funds|Funds|Total Funds| ||||2024|2023| ||£|£|£|£| |Incoming resources||||| |Voluntary Income|719,082||719,082|672,444| |Interest received|1,078|-|1,078|555| |Total incoming resources|720,160|-|720,160|672,999| |Costs of generating funds||||| |Costs of generating voluntary income|108,670|-|108,670|122,494| |Costs of charitable activities|474,071||474,071|413,999| |Total resources expended|582,741|-|582,741|536,493| |Net incoming resources||||| |before transfers between funds|137,419|-|137,419|136,506| |Net movement in funds|137,419|-|137,419|136,506| |Reconciliation of funds||||| |Total funds brought forward|1,222,579|-|1,086,073|1,086,073| |Total Funds carried forward|1,359,998|-|1,223,492|1,222,579| Income resources and resulting net movement in funds each year arise from continuing operations ` |Naturewatch Foundation|||||| |---|---|---|---|---|---| |Balance Sheet|||||| |as at 31 December 2024|||||| ||Notes||2024||2023| ||||£||£| |The assets and liabilities of the charity :|||||| |Fixed assets|||||| |Tangible assets|6||-||-| |Investments|||400,000||400,000| |Total fixed assets|||400,000||400,000| |Current assets|||||| |Cash at bank and in hand||960,729||824,932|| |Creditors:-|||||| |amounts due within one year|7|(731)||(2,353)|| |Net current assets|||959,998||822,579| |Total assets less current liabilities|||1,359,998||1,222,579| |Net Assets|||1,359,998||1,222,579| |The funds of the charity :|||||| |Unrestricted revenue accumulated funds||1,359,998||1,222,579|| |Total unrestricted funds|||1,359,998||1,222,579| |Total charity funds|||1,359,998||1,222,579| 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 5 September 2025 Naturewatch Foundation Notes to the Accounts for the year end 31 December 2024 - 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 2024 ## 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. ||2024|2023| |---|---|---| |Revenue Turnover from ordinary activities|719,082|670,977| |and after charging:-||| |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 2024 |5|Staff Costs and Emoluments|2024|2023| |---|---|---|---| |||£|£| ||Gross Salaries|351,331|319,995| ||Pension Contributions|9,332|8,299| |||360,663|328,294| ||Numbers of full time employees or full time equivalents|2024|2023| ||Engaged on charitable activities|11|11| ||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||| |Asset cost, valuation or revalued amount
At 1 January 2024
Additions
At 31 December 2024
Accumulated depreciation and impairment provisions
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023|Plant,
Machinery
& Vehicles
£
5,816
-| |---|---| ||5,816
5,816| ||5,816
-| ||-| ` ## Naturewatch Foundation Notes to the Accounts for the year end 31 December 2024 |7|Creditors: amounts falling due within one year|Creditors: amounts falling due within one year||2024|2024|2023| |---|---|---|---|---|---|---| ||||||£|£| ||Pension fund|||||1,678| ||||||-|1,678| |8|Analysis of the Net Movement in Funds|||2024||2023| |||||||£| ||Net movement in funds from Statement of Financial Activities|||137,419||136,506| |9|Particulars of Individual Funds and analysis of assets and liabilities representing funds|||||| ||At 31 December 2024|Unrestricted|Designated|Restricted||Total| |||funds|funds|funds||Funds| |||£|£||£|£| ||Tangible Fixed Assets|-|-||-|-| ||Investments at valuation|400,000||||400,000| ||Current Assets|960,729|-||-|960,729| ||Current Liabilities|(731)|-||-|(731)| |||1,359,998|-||-|1,359,998| |||£|£||£|£| ||At 1 January 2024|Unrestricted|Designated|Restricted||Total| |||funds|funds|funds||Funds| ||Tangible Fixed Assets|-|-||-|-| ||Investments at valuation|400,000|-||-|400,000| ||Current Assets|824,932|-||-|824,932| ||Current Liabilities|(2,353)|-||-|(2,353)| |||1,222,579|-||-|1,222,579| The individual funds included above are :- |Funds at
Movements
2023
in
Funds
as below
£
£
1,222,579
137,419
as shown in the table above
Incoming
Outgoing
Resources
Resources
£
£
720,160
582,741|Transfers
Between
funds
£
-
Gains &
Losses
£
-|Funds at
2024
£| |---|---|---| |||1,359,998
Movement
in funds
£| |||137,419| Analysis of movements in funds as shown in the table above ` naturewatch Foundation R•glst•r•d wlth ADVANCING ANIMAL WELFARE FR FUNDRA151NG REGULATOR Welcome to our Review of 2024 Working allyear round to help animals... Launched Pet Rescue Grant. Supported Ukrainian friends with sterilisations for 400 cats and dogs, ai I tli¢ 100d with our new-look Compassionate Shopping Guide - and webgltel Op BL"c,:11 Week of Action! Lessons of Kindness tor rhilArtsrt irn I First o Its-kiiid Dog Breeding Map of the UK. Wildlife crime wardl UK General Election.. New MP5 briefed. Moldova vvk)I" beqins! Met Police 'Bullycat' b.,=idi'. iy arnings. campaign,'Paint with Kindness. not Cruelty,. following launch in August. Ilmogeirethtr.Annie51oon) 'Protect Animals. Protect People., in nii Qr Qt nj £ tIJ ¢LJ ¢iJ E5 0 £ Ow O itJz5 Cw_ o v v v £1 (U oj O (o O J aj nj .£0 lo￿ t 0￿ c cw JOTS OOXWCOW t5 fLLJ u rtJ 5 C 00 Ll cc fl o O WI CJI v £1 • 7J £l._ cr > o) o o IIO c£ rv oDu ovJ fL CLXO > >E5 c c w aj v w tTJ v ( Co o Oi0> o J v JQO oj C51 C£ ?￿LL <>z CLffj w v_ o J c Il&aè4 tD c(ts > xo) c£ Q nj IU O Q£ woCwO£ co£ ci <> > > rL c£ aj op V 37J XW£ O 5 tlJ QJ cu£ ¢D rtJ C5) w U l Ll i o fL IJI tr Oa u >JJ j v) CS1£ tT5 w 0£ lu E5 7J IJ C ly oj 0￿￿Coc￿- lll fLO) Z5 C rf- tlj x 7J 1111 ¢TJ t oEIzs c lil CL ai o oJo O P4 o ¢D Ili,1 Ill: I J u J ¢YJ ZS c J < c w o .4 I. C w OZ54Wr Ow dJ D rj o CL ¢D£ Ors fL J J OJ LL oi c c o (u o ¢ > nj o <7J Ln (rt a) rLrLW oi CLJ EE5Q >￿ u£ oj oj OJ S & 8 easy ways to support our anima we are campaigns! kr rvg,. 5. Carry our reporting card Help keep an eye outfor illegal breeding practices. Carry our reporting card in your wallet or purse to share our concerns about unethical animal breeding. Let us know how many cards you need. and we'll send them to you. Remember. we investigate illegal breeding of cats and rabbits tool 13 We're thrilled to share how your generous donations were put to good use throughout 2024, as highlighted in our Annual Review. But being an advocatefor animal welfare isn't just about financial contributions. Your support can take many forms, and every bit helpsl Here are some impactful ways you can help animals in the UK and around the world - some don't even require being online. Contact us anytime If you have any questions or want to find out more, feel free to reach out: E: info naturewatch.or T: 01242 252871 Including a ift in ourwill is a powerful way to ensure your commitment to ending animal cruelty lives on, making a lasting difference for years to come. For us, a legacy isn't just about the future it's about the tangible steps we can take today to protect and improve the lives of animals around the world. Your contribution, no matter the size, can play a crucial role in the fight against cruelty and suffering. In fact. more than half of our funding comes from gifts left in wills. These donations have allowed us to purchase vital medical equipment, fund special projects, and provide essential animal welfare training - initiatives that wouldn't be possible without this generous support. Free will-writing service If you're thinking about leaving a gift to support our cause, we offer a complimentary will-writing service, as well as a free, no-obligation Gifts in Will Guide to help you get 5tarted.To learn more about howyour legacycan make a difference, please reach out to us at acies@naturewatch.or , or pass our contact information to your solicitor: Naturewatch Foundation, 49 Rodney Road. Cheltenham GL50 1 HX. Registered charity number 1039679. 6. Involve your vet Encourage your local vet practice to participate in our #Vets4Puppies campaign. We provide free information packs on puppy farming and how to avoid supporting low-welfare breeders. Askthem to email us at: vets4 ies@naturewatch.or Get involved offline 1. Recycle for a cause Turn unwanted items into valuable resources for animal welfarel We can raise crucial funds with the following donations.. Used osta e stam Unwanted 'eweller Old bank notes Printer link) cartrid es Contact us for details on how to donate these items. Support us online 7. Fundraise while you shop You can contribute to Naturewatch Foundation at no extra costwhile shopping online.just use these websites: iveas oulive.com •eas undraisin .or 8. Share our messages Help us spread the wordl Follow and share our content on social media- Facebook. @Naturewatch.or X ITwitter): @Naturewatch or • Instagram: @naturewatchfoundation • Bluesky: @naturewatch.or (NEWII For cruelty-free product updates, follow our Compassionate Shopping Guide on Instagram: • Instagram: @cruel Sign up for email Stay in the loop with occasional updates about our work and how you can help: Naturewatch Foundation: naturewatch.or /mailin World Animal Day: worldanimalda -or -uk/#si 2. Sign our petition5 If you don't have internet access, you can still support our etitions. We'd be happy to share our latest campaigns with you so you can showyour support by sending a letter. Just give us a calll 3. Share our leaflets Spread the wordl Promote our cause by sharing our leaflets. Contact us to find out which ones are available. And finally It's a huge honour to be involved with such a wonderful charityand work with such fantastic colleagues and volunteers. Thank you to all our supporters for making our work happen. If you would like to volunteer or get more involved, we always welcome your calls and emails. Your views really matterto US, 50we ended theyear by including a printed supporter survey in the 2025 Pet Rescue Grant Postal mailing. as well as an online version of the survey too. If you haven't received a copy of the survey and would like to share yourthoughts, just get in touch. I hope you have enjoyed reading our Annual Review of 2024 - it certainly was busy! We have exciting plans for 2025 and together we can do so much for animals in need. Thank you! reecs 4. Display our community poster Help combat unethical breeding by displaying our awareness poster in your local area. It's perfect for: Libraries Community centres Shops and supermarkets Cafés Thank you for being a part of our mission. Every action. no matter how