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2024-03-31-accounts

66 green alliance Annual report and financial statements 2023-24

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Contents

Chair’s introduction

Trustees’ report
1 Our vision and strategy 4
2 Progress report 2023-24 11
Impact highlights 2023-24 12
Communications in 2023-24 42
3 Ourplans for 2024-25 44
4 Equity,diversityand inclusion 48
5 Finance and fundraisingreview 51
6 Structure, governance and
risk management 55
Accounts
7 Independent auditor’s report to the
trustees of the Green Alliance Trust 62
8 Accounts for theyear end 31 March 2024 70
Thanks 92
Partnerships and alliances 94
Members 96
Green Alliance 98
Green Alliance 1979-2024 100

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Chair’s introduction Laura Sandys

I am so proud to be chair of Green Alliance, which has provided much needed leadership on the environmental agenda since 1979. In our 45th year, alongside our past successes, we are also celebrating the incredible network of allies we have built. Leaders across civil society, businesses and government have understood the importance of our mission and lent us their expertise, voices and support, to great effect. Through our collaborations we have been able to cut through and drive real change across the crucial agendas of climate mitigation and adaptation, nature restoration and resource efficiency. Our past annual reports have recorded many achievements over four and a half decades, but I am delighted that, in this anniversary year, we have added substantially to that work.

I am particularly proud that, in the final year of Greener UK – the coalition of major environmental groups we brought together post-Brexit – we were still landing significant wins. For instance our work

with parliamentarians prevented the loss of important water quality protections under the Levelling-up and Regeneration Bill and we secured the retention of a huge raft of other important protections, ranging from habitats to chemicals and food safety, under threat from the Retained EU Law Bill. We have reshaped the coalition, after seven years of incredible achievement, and continue its crucial work at the heart of the policy making process through our new Legislation and Governance Unit.

One of Green Alliance’s great strengths is its eye for spotting what’s important and then acting swiftly, even when those actions may not be headline grabbing. One example this year was our work with allies on the Energy Security Bill, including securing an amendment to prevent a new hydrogen levy being added to consumer bills. This change will directly benefit people by helping to control the cost of living.

Working with health organisations, we persuaded the government to commit to ban single use vapes, a growing scourge on the environment and public health. Although this was dropped from parliament’s schedule in the run up to the 2024 general election, we will be pressing for its early return in the new parliament.

We work hard to keep abreast of political changes and challenges and we built strong relations across the main parties ahead of the general election. Our comprehensive

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With time to tackle “ these challenges running out, the need for action is urgent.”

programme for government, Securing our future , was taken to the 2023 party conferences and we were pleased to see several of our recommendations appear in the election manifestos, including Labour saying it would create a clean energy ‘vaccine taskforce’ and the Liberal Democrats proposing more research funding for developing alternative proteins. Both Labour and the Liberal Democrats promised the land use framework we have been calling for.

This year saw the launch of our new Adaptation Task Force, with a wide range of businesses, organisations and other bodies involved, focused on spotlighting and advancing the action needed to adapt to climate change. We also took our Circular Economy Task Force into its 12th year with a series of groundbreaking reports.

We are focused on people across our policy and political work. Central to our mission is equity, diversity and inclusion and we aim to address fundamental inequalities alongside environmental challenges.

This is my first year as Green Alliance’s chair and it has been such a pleasure to work with such a dedicated team, all passionate about driving policy changes across the wide ranging climate, nature and resources challenges we face. I joined at a significant time for both the organisation and the environmental agenda, with time to tackle these challenges running out, the need for action is urgent and there are difficult decisions ahead.

The next few years will be crucial and I know the commitment of our staff, Green Alliance’s high quality analysis and commentary, and the networks it brings together, under Shaun Spiers’ leadership, will again be instrumental in driving the political ambition and positive changes we need to see.

The trustees, working with the brilliant team, have given their all this year and I want to thank them for always going above and beyond. We are ready for an exciting year ahead.

Laura Sandys Chair of trustees

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i/ Our vision and strategy

Our vision

Our vision is for a green, prosperous and equitable UK, where people and nature thrive together.

Society and the economy will be built on strong principles of environmental protection, restoration, resilience and fairness. These will ensure long term wellbeing and a healthy environment.

Everyone, wherever they live, will have affordable, sustainable, high quality homes, transport and food, and access to green spaces rich with nature. The economy and infrastructure will support companies to be resource efficient, offering green jobs.

We believe ambitious political leadership is at the heart of achieving our vision.

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Strategy 2021-24

This was the final year of work under our strategy 2021-24, published in June 2021.

We set out plans under the following headline objectives.

  1. Turn UK political ambition on climate and nature into rapid action

The UK government must act decisively for the remainder of its parliamentary term to build a thriving net zero economy by 2050 and establish itself as a global environmental leader. Policy across all government departments is not sufficiently coherent or supported by enough action, either to ensure a green economic recovery or to avert the climate and nature crises. We will work with leaders in national and regional government, opposition parties and our partners across sectors to change this.

  1. Promote effective solutions for a fair transition to a green economy

The next phase of the UK’s move to a green economy will transform how we all live and work. This means changes in how we build, travel, manage land and produce food, and in the products and services we buy. For this to happen, policies must be effective, equitable and have public backing. We will propose solutions that work for the environment, economy and society.

  1. Push the boundaries to find new answers to complex environmental problems

A greener future for all requires new ways of thinking and doing things. While no one yet has all the answers, we have the enthusiasm, curiosity, expertise and flexibility to explore and test new approaches with our partners. Drawing on our existing networks and new perspectives

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from the many people, institutions and businesses now engaging on climate and nature, we will generate powerful ideas to tackle the complex environmental challenges of the 2020s.

Our theme objectives:

Political Leadership

Greening the Economy

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Low Carbon Future

Resources

Natural Environment

We prioritise equity, diversity and inclusion (EDI) through both our external work and internal operations to achieve these goals. See page 48 to find out more about our ambition and our EDI work this year.

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Strategic context in 2023-24

Following the publication of our 2021-24 strategy, major events, including the war in Ukraine, the cost of living crisis and government upheaval, dominated the context our work. The overarching objective for this period was to turn existing political commitments into clear action. However, the changed political context meant existing environmental commitments were no longer secure and we had to pivot to defending policy in areas where there had previously been consensus.

Throughout 2023-24 this situation worsened. Despite strong public support for the environment, climate action was increasingly drawn into a divisive culture war by some in the government at the time and the media. Under pressure from within their parties, both the government and the opposition watered down of their environmental promises. We aimed to continue demonstrating the compelling social and economic reasons for political leaders to maintain green ambitions.

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Our values

We are optimists We believe a green and prosperous UK is achievable.

We are change makers We are flexible and agile, focusing on where the power is, and on whatever we think will have the greatest impact.

We are collaborative

We are pluralists and believe collaboration and seeking to understand others’ viewpoints is the only way to make progress; this is reflected in how we operate both internally and externally.

We embrace complexity We will never ignore the fact that environmental issues are inherently complex and inseparable from other important issues, including social impacts, and we do our best to address this in all our work.

We are inclusive

In all aspects of our work we seek to include, involve and listen to diverse voices and communities, as a necessary component of success.

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2/ Progress report 2023-24

Impact highlights 2023-24

The Warm This Winter campaign we co-founded and now advise grew to over 40 organisations, creating significant public and political momentum around fuel poverty and the need for more energy efficient homes. P17

Our Net zero policy tracker , which showed large gaps in UK climate action, was launched with a major speech by then shadow climate secretary Ed Miliband in March 2024, creating a significant media moment and public debate ahead of the general election. P15

Our work leading the influential Greener UK coalition saved hundreds of important laws from being lost during the passage of the Retained EU Law Bill in 2023 and secured government commitments on important environmental protections and principles. P19

The Greener UK coalition helped to prevent important water quality protections being dismantled during the passage of the Levelling-up and Regeneration Bill in the summer of 2023. P19

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We co-ordinated a strong message from leading environmental and health groups on the harms caused by disposable vapes, persuading the government in January 2024 to promise to ban sales from April 2025. Unfortunately this was dropped from the parliamentary schedule ahead of the 2024 general election, but we will push again for it to be taken up by the new government. P22

Our work with the shadow front bench teams led to much stronger messages on nature from the Labour Party, including Ed Miliband, as shadow climate secretary, promising that, in government, the party would make the biggest investment in nature in a generation and new public commitments from Steve Reed, as shadow environment secretary. P41

Following coverage of our story that food grown on England’s lowland peatlands has relatively more climate impact than soya imported from Brazil’s Amazon region, the government increased incentives supporting farmers to restore lowland peat. P38

We led a coalition of organisations working on the Energy Security Bill as it went through parliament in 2023, securing amendments on a new net zero duty for Ofgem and preventing a new hydrogen levy being added to consumer bills. P15

Persuaded by our work over the past five years, the government saw the need for a zero emission vehicle (ZEV) mandate to stimulate higher electric vehicle sales, and made the mandate law in January 2024. P31

Our work with other organisations successfully convinced the government to withdraw from the Energy Charter Treaty (ECT) in February 2024; this out of date international agreement has been used to protect fossil fuel interests and challenge ambitious climate policies. P16

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Political leadership

We aim to raise ambitions across the the political spectrum, to reverse detrimental human impacts on the environment at home and abroad, as a prerequisite to achieving a thriving UK society and economy.

Green Alliance are an “excellent organisation to work with. Their events bring a wide range of voices into the policy making process whilst also being engaging and informative.”

Rt Hon Ed Miliband MP, shadow secretary of state for energy security and net zero

Convening for impact

We brought environment sector organisations together to improve the Energy Security Bill as it went through parliament in 2023. The coalition of organisations we convened was instrumental in securing two amendments. First, to ensure Ofgem, the energy regulator, had a new net zero duty and, second, to prevent a new hydrogen levy being added to consumer energy bills.

Election countdown

Our Impact 2024 project, run with The Climate Coalition and Wildlife and Countryside Link, built momentum around green issues ahead of the general election. Bringing the CEOs of environmental organisations together to work strategically and align messages, we helped to secure two meetings with the Labour leader Keir Starmer and worked closely with partner organisations to respond quickly to major political developments.

The first event in our 2024 Election Countdown series, in March 2024, was widely covered in the media. Featuring a major speech by shadow climate secretary Ed Miliband setting out Labour’s position, it was followed by a discussion on the climate challenges for the next government, with Emma Pinchbeck, chief executive of Energy UK and Areeba Hamid, co-executive director of

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Emma Pinchbeck, chief executive of Energy UK (left), and Areeba Hamid, co-execuitve director of Greenpeace, speaking at our event ‘The climate challenge for a new parliament’, March 2024

Greenpeace. This coincided with the release of our latest assessment of the UK government’s climate progress. Our Net zero policy tracker found that the UK’s transport and land use sectors in particular were significantly off track. Along with the speech, it created a media moment and wider public debate, with coverage in The Times , The Telegraph , The Spectator , The Guardian and Politico . We presented these findings to senior civil servants and parliamentarians.

The Environment APPG “is a great forum that brings together politicians, NGOs and the business community to discuss some of the biggest challenges of our time... [it] plays a big role in making sure environmental policy is well evidenced.”

Craig Melson, associate director for climate, environment and sustainability, Tech UK

Managing the Environment APPG

In running the secretariat for the Environment All Party Parliamentary Group (APPG), we were part of several coalitions working with MPs to secure important changes to UK policy, including the withdrawal from the Energy Charter Treaty (see page 18), expansion of marine protection in the South Georgia and South Sandwich Islands, a UK moratorium on deep sea mining and the commitment to ban single use vapes (see page 22). The APPG kept parliamentarians informed with regular briefings ahead of parliamentary debates, covering topics such as food waste, biodiversity loss and climate finance for loss and damage affecting vulnerable nations.

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What are MPs’ views on climate?

Green Alliance is an “effective cross party environmental advocate working in parliament to secure the solutions we need to restore and strengthen environmental protections in the UK.”

Nathalie Waters, foundational director, Samworth Foundation

In 2018, we worked with Lancaster University on research into MPs’ attitudes to climate change ( Building the political mandate for climate action , November 2018) finding that, while there were some climate champions in parliament, many felt like outsiders if they raised it. In 2023, we supported new work by Lancaster University, The Climate Coalition and the Centre for Climate Change and Social Transformations, asking the same question five years on. We published the findings in Sustaining the political mandate for climate action (September 2023), revealing that MPs have become much more concerned about climate change, but that new anxieties have emerged around how action necessary will affect people and fears of backlash if it is seen as unfair. With messages for all sides, our report warned of the powerful interests lobbying against action, the need to stay alert to social injustices and the divisive impact of climate protests.

Spotlighting the link between climate and fuel poverty

Green Alliance is a founding member and political adviser to the Warm This Winter campaign, targeting fuel poverty. The campaign has built stronger links between organisations working on fuel poverty and climate issues and grew to over 40 organisations this year. It has created new momentum around the serious issue of fuel poverty, securing national media coverage, with the help of several cross party champions in the House of Commons.

Strong presence at party conferences

In 2023, we had our largest presence ever at the autumn Conservative, Labour and Liberal Democrat party conferences. Our networking receptions at each were full and buzzing, bringing together party representatives, businesses and environmental organisations. At more than a dozen other events across the conferences, our experts spoke on issues ranging from farming reform to the future of the energy system.

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A programme for government

The new government elected in 2024 will oversee the second half of a decade in which global leaders have the enormous responsibility of determining whether or not we will leave a liveable planet for future generations. Significantly, over half of voters in the 2023 UK local elections thought the government should do more to tackle climate change. Securing our future (September 2023) was our menu of practical solutions for the next government on the major environmental problems the UK faces. Each recommendation was based on evidence gathered from our detailed research and analysis, in partnership with other experts, and outlined the wider benefits for the country. We took this to the party conferences in 2023 where it formed the basis of our conversations.

Withdrawal from the Energy Charter Treaty

The Energy Charter Treaty (ECT) is an international agreement which has been used to protect fossil fuel interests and challenge ambitious climate policies. We worked with other groups to make the case for the UK to follow other countries and leave this out of date agreement, via political and parliamentary advocacy, increasing media and political awareness of the evidence. In February 2024, the government announced the UK would withdraw from the ECT in an important step towards ensuring UK trade policy aligns with the government’s net zero goals.

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Legislation and governance unit

After seven years of productive work, the Greener UK coalition of leading environmental organisations ended in December 2023. It was steered by Green Alliance to ensure strong UK green policy after Brexit. Its work was instrumental in securing the Environment Act 2021 and establishing the Office for Environmental Protection watchdog, among other outcomes.

At its ending, Greener UK was reported as being “… widely credited with having had a great influence on environmental legislation”

ENDS Report, 14 December, 2023, ‘How Brexit changed the game for UK green groups’

Final success for Greener UK

Greener UK’s final major campaign success was on the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act). Its detailed work helped to prevent the loss of hundreds of important laws. Expert institutions, like the Climate Change Committee, National Trust and RSPB, and well known personalities, like Deborah Meaden, David Gower and Hugh Fearnley-Whittingstall, all publicly supported the coalition’s call to save environmental laws. We secured important commitments from the government, including to maintain environmental protections, and follow environmental principles. Greener UK also worked closely with parliamentarians to prevent the dismantling of water quality protections during the passage of the Levelling Up and Regeneration Bill in the summer of 2023.

The work continues

Since January 2024 our new Legislation and Governance Unit, led by Ruth Chambers, has taken forward major strands of this work. The unit is ensuring Greener UK’s crucial coalition relationships and extensive expertise continues to influence government and parliamentary work on environmental law and policy.

Since the passing of the REUL Act, the team has scrutinised Department for Environment, Food and Rural Affairs (Defra) plans, convening sector experts to analyse the 74 laws the department proposed to revoke, probing with specific technical questions. We are pleased that, so far, there have been few major regressive changes, apart from the concerning loss of important air quality regulations.

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Resources 00

The UK is one of the worst offenders globally for using at least twice its fair share of resources, causing environmental harm both at home and abroad. Throwaway culture is a major culprit. We are determined to turn this around and make sure all the advantages of a circular economy, that preserves precious materials, pollutes much less and creates new job opportunities, are not ignored.

Highlighting strategy failure

Progress on improving UK resource use is moving far too slowly. The Conservative government published a resources and waste strategy in 2018 but it led to little positive action. During this year, we responded to government plans to weaken proposed reforms on packaging and recycling. The deposit return scheme, a major announcement of the 2018 strategy, and hugely popular with the public, has suffered repeated delays. In June 2023, the National Audit Office launched a damning assessment of government progress on resources and waste, echoing our concerns. The report concluded that, four years after the publication of its strategy, Defra had no “effective long-term delivery plans” to achieve its ambitions.

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----- Start of picture text -----
53
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Repair

53 per cent of people surveyed in 2022 had repaired an item rather than replaced it in the previous 12 months.

Extract from the graphic ‘Consumer engagement with circular business’, from Profit without loss (November 2023)

Inspiration for the next government

Our Circular Economy Task Force of leading businesses was relaunched during 2023, with ambitions to inspire the next government to embrace resource reduction across the economy and address the role of resource issues in the triple planetary crises of climate change, nature’s destruction and pollution and waste. In Profit without loss (November 2023) we presented macroeconomic, business and consumer research into the benefits of a circular economy, revealing its many advantages to society. There was great interest in our findings at a roundtable for civil servants and others, including representatives from the Treasury, the Department for Business and Trade and UK Research and Innovation.

Getting rid of disposable vapes for good

One of our main objectives this year was to remove the environmental and health scourge of disposable vapes. They are a fast growing source of street litter and waste, not least because inside every discarded single use device is a battery containing valuable lithium. It is estimated that lithium lost in this waste every year could power 5,000 electric cars. We co-ordinated high level advocacy, involving other environmental groups and the health sector, including the Royal College of Paediatrics and Child Health, and liaised with supportive parliamentarians, to make the case to the government. We were delighted when, in January 2024, the government announced its intention to ban disposable vape sales from April 2025 (this legislation was dropped when the general election was called in May 2024 but we are pressing the new government to reinstate it).

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Stimulating debate

I am always very “grateful for everything that you and your organisation do and the briefings provided. In the response to the Kings Speech, three of us mentioned the lithium in vapes which could have powered 5,000 car batteries.”

Our TransformTax project ran from 2020 to June 2023. It highlighted a new approach to the environmental impact of the tax system. Head of resource policy, Libby Peake, presented the findings of this work at an event in June 2023 at which then CEO of the Climate Change Committee Chris Stark and Jill Rutter of the Institute for Government discussed the conclusions, with questions from an expert audience and probing from the chair, Peter Foster of the Financial Times .

Baroness Bakewell of Hardington Mandeville

‘How should the government green the tax system?’ (June 2023) with (L to R) Jill Rutter, Institute for Government; Chris Stark, Climate Change Committee; and Libby Peake, Green Alliance

At our event for financial experts in the City, held with the Dutch Embassy in February 2024, we looked at how financial institutions could assess the risks of over consuming resources. At the Labour Conference in 2023, shadow resources minister Ruth Jones spoke on a Green Alliance platform, promising that her party would pursue an ambitious agenda; this followed shadow front bench endorsement of our proposal for a new economy-wide resource use reduction target in 2023. She said: “Getting in place the right government support for a circular economy is a real priority for the next Labour government.”

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Influencing government research

Academic collaborations and reports for our Circular Economy Task Force have inspired the Department for Energy Security and Net Zero’s project ‘Unlocking resource efficiency’, launched in November 2023. This aims to identify the potential of resource efficiency to decarbonise industry. Our work has been widely cited by the project, for example on construction, where our report Circular construction (March 2023) was described as its “primary data source” on the potential impact of retrofit, refurbishment, renovation and repair of buildings.

----- Start of picture text -----
The construction sector
and the environment
The sector is one of the
largest in the UK 25%
contribution to the UK’s carbon
footprint [18]
2.15 million
people employed [13] 75%
cut in operational carbon
emissions needed to meet the
6% 2025 Future Homes and
of GDP [14] Buildings Standard [19]
Problems faced by 62%
the industry share of UK waste generation
21% 500,000+
lower productivity than the tonnes of minerals used in
national average since 1997 [15] construction every day [20]
25.2%
rise in prices between 2021
and 2022 [16]
340,000
new homes needed a year [17]
----- End of picture text -----

‘The UK construction sector at a glance’, from Circular construction (March 2023)

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Right to repair

The ‘right to repair’, giving access to affordable spare parts and good information, and designing products to be repaired, is fundamental to keeping items useable and avoiding waste. In partnership with the Restart Project, the Design Council and parliamentarians, we worked to promote an amendment to the Digital Markets, Competition and Consumers Bill, requiring the government to give consumers this right. Our proposal was well supported by cross party peers and the government acknowledged it was an important area where more progress was needed.

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Greening the economy 0000 E] E]EJ onoo E]E]E] QD

Green policies help to solve fundamental economic challenges. Green investment raises productivity and will lead to high quality jobs in new industries. A green industrial strategy would bring a new sense of purpose and pride. More investment in skills is also needed as low carbon industries and infrastructure are developed. We demonstrate how green economy benefits can be maximised, particularly so they are experienced fairly across the country, to reinforce public support for ambitious climate and environmental action.

Valuing nature

In 2021, the UK Treasury commissioned a report into the economics of biodiversity from the eminent British economist Professor Partha Dasgupta. Its detailed findings were that nature underpins our economy and that the state of nature is inextricable from economic wellbeing. However, since this powerful message was published, it has not altered government decisions around valuing nature.

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In a major two year project supported by Partners for a New Economy, which began in 2023, we are shining light on the Dasgupta Review’s messages once again and exploring what they should mean for Treasury policy and how the economy is managed. In the project’s first year, we formed a network of ‘Dasgupta champions’, including politicians, civil servants, academics and city financiers, to galvanise more action to drive pro-nature economic policy. Our briefings to Treasury officials and Labour Party advisers explained how the government’s fiscal rules should be amended so biodiversity and the need to value natural capital are prioritised.

Industrial strategy for a green economy

‘Potential net zero industrial and service clusters’, image extract from The cluster effect (June 2023)

The absence of a comprehensive industrial strategy is holding back UK economic growth and resilience in the face of global instability and competition. It is a particular problem as the US, EU and China have all launched major strategy drives to corner green tech investment, such as for electric vehicles. The UK’s lack of response is potentially leaving it sidelined in the global race for high value renewable industries.

This year, we continued to call for an industrial strategy and more action on skills development for a green economy. In The cluster effect: why the UK needs a place-based green industrial strategy (June 2023) we analysed UK regional industrial strengths and, in a podcast and blog series, we expanded on these themes, looking at what a small nation without the financial resources of the US or the EU can do, for instance via regulation and smart policy.

Expert commentary

We spoke regularly on the green economy at academic and parliamentary events, for instance on the government’s fiscal rules and Labour’s green spending plans. While Labour’s rollback of its bold £28 billion a year pledge under its Green Prosperity Plan early in 2024 was a disappointment, we highlighted that its investment strategy overall was still cause for optimism. As well as providing commentary to the media on the spring 2024 budget, our

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head of economy, Steve Coulter wrote features in national titles on the need for green investment.

Growing a green workforce

We continue to work “with Green Alliance because they bring leaders from business, politics and civic society together, securing the transition to a greener, cleaner, fairer future that we so urgently need.”

Early in 2024, we worked with the Youth Environmental Service on our report Green shoots , recommending new pathways to training in areas of high youth unemployment. And with the Overseas Development Institute, we highlighted the shortage of heat pump installation engineers and advisers. As a member of the government’s Green Jobs Delivery Group, we have been able to present our evidence and promote these ideas.

Andrew Weston, head of public affairs, The Co-op

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Low carbon future 0000 [] [] [] D 0000 onoo ooot] t]ut]u

Every part of the UK’s economy must contribute to ending the fossil fuel era. Working with leading businesses and NGOs, we are targeting those sectors that need to modernise for a greener future, like transport, buildings and energy intensive industries. We advocate

policies that will speed up the transition and ensure everyone can access the benefits sooner.

The collaboration and “networking between those working on this has been right up there with the best I‘ve seen over the years, so kudos to all those who made it happen.”

Doug Parr, chief scientist and policy director at Greenpeace UK, on our successful advocacy for a zero emission vehicle mandate

Futureproofing industries

Under our Greening the Economy work (see page 26) we focus on the need for an industrial strategy and better workforce skills development. Under our Low Carbon Future theme, we are helping to put flesh on the bones of this argument, with deep dives into economic sectors.

Accelerating electric vehicles

Five years ago, we set out to persuade the government of the case for a zero emission vehicle (ZEV) mandate. We were, therefore, delighted when, in January 2024, the government made the mandate law.

This year, working with experts, we analysed the barriers preventing the UK battery industry meeting the fast growing demand for zero emission vehicles. Our recommendations in Powering up the UK battery industry (September 2023) were highly influential. Our work was referenced 48 times in the Business and Trade Committee’s report Batteries for electric vehicle manufacturing and it was also referred to in

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the government’s UK Battery Strategy, both released in November 2023.

Electrifying heavy industry

Continuing our focus on heavy industries, our second report on the steel industry, A brighter future for UK steel (August 2023), looked at UK demand for steel, positioning Green Alliance as a key commentator ahead of the deal announced between the government and Tata Steel in late 2023. We helped to co-ordinate the NGO response to the debate around the future of the Port Talbot steel plant, particularly in relation to the impact on the local

community. Our work informed UK Steel’s December 2023 report on using scrap steel as a strategic raw material, and we engaged with Labour as it formed its view. We also continued to advocate for more support to electrify other industries, like chemicals, spotlighting policy gaps in this area.

The path to zero emission flight

To move the government’s focus on aviation emissions beyond short term fixes, our infographic, The sky’s the limit (February 2024), showed the risks of increasing passenger numbers and explained how to achieve zero emission flight. Our work was cited in the Environmental Audit Committee’s report on net zero and the UK aviation sector in December 2023.

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By 2026 By 2030 Mid 2030s
No commercial x100 x200+
flights eg London to Moscow eg London to Cairo
(2,700km) (3,700km)
H₂ combustion
By 2026 By 2030 Mid 2030s
x20 x100 x100+
eg London to eg London to Prague eg London to Cadiz
Manchester (260km) (1,000km) (1,850km)
-~ |
H₂ fuel cell
By 2026 Research into novel
battery chemistries
x20 shows they could
eg London to outperform current
Manchester (260km) technology for short
haul flights
Battery electric
----- End of picture text -----

‘The potential of zero emission flight’, from The sky’s the limit (February 2024)

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Greener building technology

----- Start of picture text -----
6GWh
5GWh
57GWh
4GWh
41GWh
21GWh
134GWh
115GWh
80GWh
2030 2035 2040
Energy storage
Other transport uses
Private cars
----- End of picture text -----

Projected UK battery demand, from Powering up the UK battery industry (September 2023)

Engaging with experts in domestic heat pumps, heat networks and insulation we aimed to understand the barriers to progress on greener building technologies. To widen the political conversation around heat pumps, in January 2024, our briefing for politicians showed how they can benefit fuel poor households.

Power system innovation

The energy market still favours new gas power for system flexibility. But, by 2030, this is likely to cost double the alternatives. We suggested a new government task force to drive innovation on clean power flexibility, acting with the same urgency as the Covid-19 vaccine task force. We briefed on solutions to speed up the development of clean power and how to avoid conflict between the needs of nature and the sector. This was shared with politicians and other environmental organisations.

The intersection of climate and public health

New work this year explored how an integrated approach to the climate crisis and public health could lead to better outcomes for both. Our report Why we need to talk about health and climate (October 2023) featured essays from experts on a variety of relevant subjects including diet, racism and the role of the NHS. This work is continuing with support from the Wellcome Foundation.

In a project supported by the Garfield Weston Foundation, we examined how to make sure those most affected by climate change are heard by policy makers. This was to inform our own work, but we shared our findings through a three part podcast ‘Why inclusivity matters’ and a workshop designed for other organisations in the environment sector.

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Why methane can’t be ignored

We support Green “Alliance’s bold political advocacy to raise awareness on climate issues that often fall under the radar, particularly efforts to drastically cut methane emissions which is essential to prevent global temperature rises and honour our international promises.”

Bryn Higgs, director of foundation, Frederick Mulder Foundation

In 2022, we drew attention to the problem of methane, a short-lived but highly potent greenhouse gas which the UK is failing to limit. Our work showed that the oil and gas industry wastes the equivalent of 750,000 homes’ worth of gas each year, via venting and flaring. Cutting methane emissions now could slow down climate change, reducing average temperatures by 0.2°C. The UK is a signatory to the Global Methane Pledge. Ahead of the COP28 climate summit in December 2023, our short infographic summarised the problem and solutions, urging UK leaders to do more. An ambitious action plan would help to restore the UK’s reputation for climate leadership. We continue to press for more action on methane.

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North Sea oil and gas operations waste enough gas
to supply 750,000 homes [13]
17
----- End of picture text -----

From Why the UK should do more to cut methane emissions (November 2023)

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We work with Green “Alliance to amplify and drive action on climate adaptation, alongside mitigation measures. We value the partnership for its research, activation and stakeholder engagement.”

OVO

Homes fit for the future

The energy supplier OVO commissioned us in 2023 to investigate how to get UK homes ready for the impacts of climate change. Our report Climate adaptation in UK homes highlighted that the government should work more with energy suppliers, and showed how suppliers can directly help customers adapt their homes. OVO is using this report to inform its company strategy.

England is not building enough homes and has some of the most unaffordable housing in the world, denying a whole generation of younger people the chance of home ownership or affordable rental options. While there are commitments to build more homes, weak planning rules mean those that are built are too often in the wrong locations, with damaging environmental consequences. In a collaboration with PricedOut, the campaign for affordable house prices, we reported on how to strengthen the planning system to direct new housebuilding to the most sustainable locations, for instance close to existing transport hubs.

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Natural environment

Green Alliance is a “crucial part of the UK’s ecosystem. Combining world class policy analysis with deep political understanding, the team brings both vision and real world pragmatism to climate and the environment challenges.”

Madeline Carroll, director, UK programme, European Climate Foundation

Better land use and management is needed to reverse the alarming decline in nature and cut greenhouse gas emissions. The UK is one of the most nature depleted countries in the world and emissions from agriculture remain stubbornly high. This significantly harms economic prospects, including the future of farming. And it diminishes all our lives, as once common British species are vanishing. But with the right conditions nature can recover. We are working with parliamentarians and other NGOs on ways to make sure this happens.

Supporting farmers

The greatest opportunity to support land managers to restore nature in England is the new farming policy, the Environmental Land Management (ELM) scheme. We engaged with the government on its development, pointing to discrepancies between the targets it needs to achieve and what the current scheme can deliver. We pressed for more

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government analysis to show how the policy will help meet UK nature and climate targets. The January 2024 Agricultural Transition Plan update provided slightly more information, but we are still not confident this policy matches the scale of change required.

To build the case for an ambitious ELM, our report Farming for the future (November 2023) highlighted its potential to enhance farm incomes. We showed that diversifying into environmental services, like tree planting and peat restoration, could help secure and even increase the incomes of the least profitable farms. We were pleased that the Fursdon Review of land management on Dartmoor, in December 2023, concluded that peat restoration should be a priority. Through parliamentary briefings and questions, we continue to seek more support for farmers to enable them to farm successfully alongside nature.

Why we need a land use framework

Any farming policy to restore nature, reduce emissions, benefit farmers and maintain food production should be guided by a spatial plan which drives the best actions for different places. We have been pushing for a land use framework as the answer. This year, we led the debate on this as the shape of a framework was being determined by Defra. We engaged through briefings and ministerial roundtables and kept the pressure on with media stories, such as ENDS Report ’s coverage of the framework’s purpose and a piece in The Guardian about the beneficial use of farmland for solar.

Perhaps the greatest challenge for a land use framework is lowland peatlands which are highly productive farmland, but at a huge cost to the climate, as peat is a major carbon store and farming it is a significant source of emissions.

The climate impact of food imported from recently deforested areas of the world is a major concern. Although the UK has led global efforts to protect rainforests, in June 2023 we highlighted that growing food on England’s lowland peatlands is just as much of a climate threat. Per unit of protein, it has a carbon footprint many times greater than soya imported from Brazil’s Amazon region. This story was

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covered by The Guardian and, later, the government increased incentives for farmers to restore lowland peat. We were invited to run a session at IUCN’s annual peatland conference, at which we discussed creating a shared consensus about the future of peatlands. England urgently needs a land use framework which allows for the restoration of these areas whilst maintaining food production.

The government had still not announced a framework by the end of March 2024. However, we were pleased that the Liberal Democrats supported the idea at their autumn 2023 party conference and the Labour Party also committed to a land use framework.

An appetite for change

I am sure the noble “Lords have seen an excellent briefing from Green Alliance…” Baroness Bennett of Manor Castle, during a Lords debate into the Sustainable Farming Incentive

Our analysis in Appetite for change (August 2023), reported in The Independent , revealed that alternative proteins (ie dietary alternatives to meat and dairy products) could be a major growth opportunity for the UK. The industry could also tip the balance of land use in nature’s favour while providing new jobs. The government is supporting the industry, with record investment in 2023. However, more needs to happen for the UK to compete with the rest of the world as the industry expands.

In Crossing the divide (December 2023) we explored different attitudes to alternative proteins and the future of farming, identifying four characteristic ‘world views’, seemingly at odds with each other: agroecologists, ‘technovegans’ (who embrace alternative proteins), ‘sustainable intensifiers’ and traditionalists. We suggest that potential alliances between them could lead to progress on land pressures and climate change. This was presented to Brussels-based think tanks and NGOs interested in breaking the deadlock. We also discussed the proposals with UK agroecology

organisations, showing how an alliance between them and advocates of alternative proteins would benefit the climate and nature. Many of these organisations are interested in taking the idea forward.

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Raising awareness about greenhouse gas removal

One of the fastest growing demands on land use is for greenhouse gas removal. This means actively removing CO2 from the air by planting more trees and restoring nature to create ‘carbon sinks’ or through technologies that ‘capture’ carbon.

The government’s Net Zero Strategy depends heavily on one technology in particular, bioenergy with carbon capture and storage (known as BECCS). This involves burning organic matter, like crops or trees, and capturing and storing the carbon emissions released. But it is controversial for a number of reasons: there are risks of nature-rich habitats being destroyed to source biomass and some types of biomass could cause emissions rather than remove them.

----- Start of picture text -----
CO
2
Capture
Vegetation Chemical
Storage
Woodland Biochar BECCS DACCS Enhanced rock
weathering
----- End of picture text -----

‘Methods of greenhouse gas removal and storage’, from The case for an UK Office for Carbon Removal (June 2023)

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Food production could also be displaced where land is used for energy crops. We believe high reliance on BECCS is risky and have been raising these concerns.

In June 2023, our report The case for a UK Office for Carbon Removal received wide press coverage, including a story in The Telegraph . We argued for a new governance body to ensure the integrity of this industry. In February 2024, we briefed parliamentarians on the alternatives, such as enhanced rock weathering and ocean carbon removal, which could help to reduce the need for large scale power BECCS. We are now working to build wider business support for this idea.

Leadership on nature

The Labour Party has not historically had a strong stance on nature, so this year we engaged with the shadow Defra team on what an ambitious Labour plan to restore nature could look like. Subsequently, there have been positive signals from the party. As shadow climate secretary, Ed Miliband publicly stated, at our 2023 summer reception that, if elected, Labour would make the biggest investment in nature seen in a generation. Farmers are at the centre of this and need more support with the capital costs of creating habitats to support nature’s recovery, prevent flooding, mitigate climate change and give the public greater access to nature. To this end, we called for £1 billion per year as part of Labour’s Green Prosperity Plan. So we were disappointed when the party scaled back its spending ambitions in February 2024, leaving nothing for nature.

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Communications in 2023-24

Media

Digital media and publications

2,202 mentions across all media

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publications

421

mentions in national and top regional outlets

231

mentions in specialist climate, nature and public policy outlets

227

30

briefings

43,000

engagements and two million impressions on X

9,000

podcast downloads

mentions in broadcast media

3,500

new followers (30% increase) on LinkedIn

67,000 views of 120 blogs

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Events

19 online events

13 in-person events

Expert speakers

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Green Alliance experts spoke on 77 external platforms during the year, including national and international conferences, seminars, workshops, lectures and podcasts

2,655 attendees

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3/ Our plans 2024-25

Following the general election in 2024, many changes and new policy opportunities are expected on the environment agenda. We have set out interim plans for this period before outlining our new strategy in 2025.

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Political Leadership

We will build relationships at the most senior levels across government departments, including Number 10, the Deputy Prime Minister’s Office and the Treasury, to embed more urgent action on climate and nature.

We will nurture a strong cohort of parliamentary champions in the next government, equipping them with the skills and expertise to speak out and raise political ambitions to tackle complex and systemic environmental issues, eg around resource use, the economy and industrial strategy.

As secretariat of the Environment APPG, we will protect the cross party consensus on climate and nature issues with the backing of influential associate members, active government engagement and providing a platform for voices across all parties.

We will lead collaboration with partners across the environment sector to identify effective strategies for change, eg through our Legislation and Governance Unit, our Impact 2024 project and the Environment APPG, to increase the overall political impact of the sector.

Legislation and Governance Unit

We will monitor the implementation of the 2021 Environment Act, ensuring any review of the Environmental Improvement Plan enhances the delivery of green goals, tracking government departments’ compliance with environmental principles and making good use of the oversight processes of the Office for Environmental Protection.

We will respond to Welsh government proposals on environmental principles, governance and biodiversity targets, working with Welsh partners to ensure a robust new governance system is in place as quickly as possible.

On wider legislation, we will respond to the first legislative programme of the new government and support efforts to introduce a new law to ban the use of horticultural peat.

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Resources

We will inspire the next government in its first months to realise the opportunities of the circular economy and assist in prioritising the most effective policies.

We will ensure the government recognises the urgency of a more strategic approach to critical raw materials, reducing UK reliance on volatile supply chains by cutting demand and increasing domestic recycling capacity.

We will continue to push for a national resource reduction target, building on the emerging political consensus that more must be done to curb throwaway culture and reduce waste.

Greening the Economy

We will continue to push for a substantial programme of green public investment, to crowd in private capital for renewables and nature restoration.

We will convince parliament and the government of the need to take forward the recommendations of the Dasgupta Review of the economics of biodiversity.

We will press for a long term green industrial strategy to attract investment, build the low carbon industries of the future and provide new job opportunities across the country.

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Low Carbon Future

We will advocate for new transport policy options, such as a five year bus fare cap and an independent commission on replacing fuel duty to fund sustainable transport, helping the government to understand its wider social benefits.

We will push for new regulation to increase heat pump roll-out and limit their cost, for instance through the Clean Heat Market Mechanism and rebalancing electricity and gas prices.

We will increase political awareness of the need to adapt homes for climate change impacts.

We will outline how to achieve a just transition to decarbonise traditional industries and promote supportive policies, including effective support measures.

We will make the case for prioritising clean flexible power, drawing on the government’s Covid vaccine task force as a successful example of how to drive urgent development.

Natural Environment

We will ensure the new government acts on the scale of change needed to meet land-related climate and nature targets including through the Environmental Land Management scheme and a new land use framework.

We will work to open up political and policy space for the government to act on reducing meat and dairy consumption.

We will provide analysis and convene relevant interests to drive decisions about land use and management to reduce pollution and cut emissions, including in relation to land used for livestock, bioenergy, greenhouse gas removals, renewable energy and regenerative agriculture.

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4/ Equity, diversity and inclusion

We made progress on our equity, diversity and inclusion (EDI) aims this year, led by an EDI committee of staff from across the organisation. The committee’s responsibility includes driving action to meet five key objectives:

  1. Ensuring that people and social justice considerations are embedded in our environmental policy thinking, design and advocacy.

  2. Increasing the diversity of the board and workforce, especially regarding socioeconomic and ethnic diversity.

“ Thank you … for the incredible workshop on green careers and how to lobby to change policies and enact change – our Y9 and 10 Geographers LOVED it”

Feedback from the ARK Putney Academy secondary school, following a session run by Green Alliance staff

  1. Building a more inclusive culture at Green Alliance. We define this as welcoming people from all backgrounds, experiences, identities and characteristics, enabling all our employees to feel that their differences are valued.

  2. Listening to a diverse range of people and enabling a greater platform for underrepresented and less heard voices across our internal and external activities.

  3. Playing an active and collaborative role within the think tank and environment sectors to increase diversity and inclusion.

In 2023-24, we participated in several external EDI initiatives including the RACE Report and the Diverse Sustainability Initiative and we contributed to research on diversity led by the Esmée Fairbairn Foundation.

Thanks to funding from the Garfield Weston Foundation, we researched how we can improve wider engagement in policy development, leading to recommendations which we are now implementing.

We updated our workplace adjustments policy to provide greater clarity and support for employees, and provided neurodiversity training for the whole staff team.

Changes we introduced in our recruitment process meant we saw a more diverse group of people applying for our graduate scheme and this learning is informing wider changes to how we recruit staff.

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Future plans for our EDI work

Identify actions to progress our work on anti-racism, including organisation wide training.

Engage staff in training on being an active bystander (allyship), inclusive recruitment and other topics, as identified.

Host a webinar on ‘Putting fairness at the heart of climate action’, with follow up events, depending on feedback.

Recruit new trustees using updated guidance on increasing diversity and removing barriers to access.

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5/ Finance and fundraising review

Treasurer’s report

It’s been a year of change for our finance team. Kim Rennie joined us in July 2023 as our new head of finance, bringing accounting expertise and a forensic eye for detail. In March 2024, we said farewell to Marta Silva, our finance manager, who worked for Green Alliance since 2002 and was our first member of staff to retire. We are grateful for all she contributed, both as a member of the staff team and in managing our finances so expertly over the years as we have grown. We have also welcomed Laura Godfrey as our new finance officer helping us to embed new systems and ways of working.

Income

Individuals 2.8% Public bodies 0.2% Business 15% NGOs 15% Trusts and foundations 67%

Following the recommendations of last year’s finance review, we have been exploring new programme management and finance systems with a view to automating and integrating the way we manage our resources. Our aim is to have new systems in place by autumn 2024.

We expected to move office this year but have been able to extend our lease until September 2025. We will keep the designated building fund for another year in preparation for that move.

We have had another successful fundraising year and are grateful to both old and new funders for supporting us. Our income for 2024 was £3.18m (2023 £2.97m), significantly above our fundraising target of £2.43m. Once again, credit is due to the staff team for the creative ideas and constructive partnerships that have led to successful funding bids.

Our income from corporate funders doubled this year to £489k (2023: £239k) and income from NGOs also more than doubled to £465k (2023: £215k), reflecting the demand for the collaborative and convening nature of our work. Trusts and foundations have once again provided the majority of our income but that proportion has fallen to 67 per cent (2023: 80 per cent). Income from individuals rose to three per cent, thanks to two significant personal donations as well as regular income from members (2023: two per cent).

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Sources of income from trusts and foundations continue to be diverse. We are not dependent on any one funder for more than 20 per cent of our income.

Expenditure for the year was £2.89m (2023 £2.85m), generating a surplus of £295k (2023: £118k surplus).

Reserves

Our reserves policy sets a target of 15 per cent of income to be held in free reserves which are £477k for 2023-24, to protect the organisation from unexpected financial risks and to ensure we are able to maintain operations or wind up projects, in the case of a loss of income or failure to secure funds.

Expenditure

Charitable activities 91.1% Fundraising 6.9% Governance 2%

We end the year with £1.35m in unrestricted reserves. We received several unexpected unrestricted donations this year which left us with a healthy general fund. We have allocated £400k into a designated ‘impact and innovation fund’, which will allow us to develop new ideas and conduct early research to increase our impact and attract future funding. We have also allocated £80k into a designated systems fund to implement the new finance and project management systems. There is also £115k in a dedicated resources fund relating to unspent unrestricted project funding carried over to 2024-25 and we retain the £150k building fund from the previous year in preparation for our move in 2025.

Total funds at the end 31 March 2024 (note 12 in the financial statements) were £2.04m (2023: £1.75m) comprising of £690k in restricted funds (2023: £978k) and £1.35m in unrestricted funds (2023: £758k), which includes the four designated funds above.

The free reserves of the charity, being the general unrestricted fund less the net book value of tangible fixed assets, at 31 March 2024, were £589k, which is 18 per cent of our target income for 2024-25.

Investments

At the present time, the trustees’ policy is to maintain all surplus cash balances on deposit. These are with the COIF Charities Deposit Fund which regularly monitors

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environmental, social and governance risks and provides high capital security and interest.

Going concern

The board of trustees has confidence in Green Alliance’s business model of closely aligning income and costs in an agile manner. Trustees have reviewed fundraising plans and analysed cash flow forecasts through to October 2025. Trustees believe that the organisation can manage any operational or financial risks and to respond in a dynamic way. On that basis, the board considers there is a strong expectation that Green Alliance will continue in operational existence for the foreseeable future. For this reason, the board continues to adopt the ‘going concern’ basis of accounting in the preparation of these financial statements.

Fundraising disclosure

Green Alliance does not employ any third parties to undertake fundraising activity on its behalf. Fundraising is led by the senior management team with support from the staff. Most of Green Alliance’s income is generated through trusts or foundations, NGOs or businesses.

We have a membership scheme for individuals, with over 300 members, who contribute to the organisation through a regular subscription. We ask for new members’ consent and preferred method of contact and respect the wishes of those who choose not to be contacted. We have not undertaken any fundraising activity involving direct mail or telephoning supporters. We did not receive any complaints about our fundraising activity in the year.

In line with 2016 fundraising regulations, we have written guidance for staff concerned about the fundraising practices of Green Alliance and to ensure that they are protected from discrimination in any cases of whistleblowing. PCA Paul Lambert FCA Treasurer

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6/ Structure, governance and risk management

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The Green Alliance Trust was founded in 1979. It was registered as a charity and company limited by guarantee in 1995. The charitable company operates under the working name Green Alliance.

The company was established under a memorandum of association, which established the objects and powers of the charity and is governed under its articles of association.

Board of trustees

The charity is governed by a board of trustees. Day to day running of the charity is delegated to the executive director and senior management team. The charity is staffed by paid employees.

The finance and management sub-committee meets quarterly to monitor financial performance, risk and other management issues, with additional meetings as required. The appointments committee is responsible for the recommendation of new board members and meets as required.

Recruitment of trustees is directed by organisational need. Green Alliance appoints trustees on the basis of the skills and experience they can bring to the custodianship and management of the business and its activities. All prospective trustees are recruited from a range of external sources and by public advertisement. Recommendations from the appointments committee are voted on at either an AGM or at a board meeting in accordance with our memorandum and articles of association. Each prospective trustee is invited to a board meeting prior to their appointment to ensure mutual suitability. Once confirmed, they are then appointed or co-opted to the board. New trustees are provided with an induction to the organisation and the role, and additional training is made available as required.

Trustees stand down and can be re-elected annually at each AGM. Unless there are exceptional circumstances, no trustee serves longer than nine years.

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Principal risk and uncertainties

Green Alliance operates in an uncertain funding environment, in common with other charities, and a significant amount of our work is reactive and responsive to changing political activity. The trustees have a risk management framework to ensure risks are effectively identified and minimised.

We review our risk register annually and assess all of the risks and mitigating actions necessary to manage them. These include risks relating to:

The greatest risks identified and action taken in 2024 included:

We have paid particular attention to guidance from the Charity Commission and the Electoral Commission to ensure that our political advocacy work in relation to the general election is compliant. Training has been provided for all staff and informed discussions held at the board.

Related party transactions

The Green Alliance Trust and the dormant company The Green Alliance are connected in that all directors of The Green Alliance are also trustees of The Green Alliance Trust. There were no transactions with The Green Alliance

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in 2023-24 and it was closed during the year. Details of other party related transactions are set out in note 14 to the accounts on page 88.

Staff and volunteers

We appointed two new policy assistants under our graduate scheme in October 2023. We are grateful to Tone Langengen and Colin Church for mentoring staff on the scheme on a pro bono basis throughout the year.

The pay of the senior management team and all staff will continue to be reviewed annually by trustees and is increased in accordance with cost of living, where practicable, taking into account the charity’s financial position.

Environmental impact

Green Alliance’s work promotes sustainable development by ensuring that the environment is at the heart of decision making and we seek to apply this to all aspects of our operations.

Suppliers are chosen to align with our values and environmental policy. For potentially higher impact services, such as printing and cleaning, we employ ISO 14001 accredited companies with a strong environmental ethos. When purchasing for the office, second hand items are considered along with criteria such as energy consumption, manufacturing methods, materials, packaging, emissions and the need for consumables.

For printing high numbers of a publication, a waterless offset litho process is used with vegetable inks. Small print runs are processed digitally. All printing is on uncoated paper manufactured with 100 per cent post consumer waste. To reduce waste and the need for printing, all publications are made available to read digitally and most are only published online.

In organising our events we strive to follow the guidance of the sustainable events standard ISO 20121. The

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environmental impacts of our events are always considered and communicated to suppliers.

Items no longer needed are passed on to charity shops and other reuse distributors; if this is not possible, materials are recycled where feasible. All electrical equipment is dealt with according to, or exceeding, WEEE directive obligations, and almost all glass, metal, plastic and paper waste, as well as batteries and toner cartridges, are recycled.

Staff are supported in choosing greener methods of transport. Green Alliance promotes the Cycle to Work scheme, we have access to showers and locked bicycle stands, and offer rail season ticket loans. When other transport is required, for example to carry equipment and heavy packages, hybrid taxis, cycles or electric vehicle couriers are preferred.

Public benefit

The charity is guided by its founding aims which state that it will:

The trustees confirm they have complied with the Charities Act 2011 to have due regard to public benefit guidance, published by the Charity Commission in determining Green Alliance’s activities.

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Green Alliance is careful to ensure its work is inclusive, accessible and responsive to the needs of beneficiaries.

Trustees’ responsibilities

Trustees, who act as directors of the company for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of The Green Alliance Trust for the year ended 31 March 2024. The board of trustees confirms that the annual report and financial statements of the company comply with current statutory requirements, the requirements of the company’s governing document and the provisions of the statement of recommended practice Accounting and Reporting by Charities SORP 2015 FRS 102

Company law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the organisation and enable them to ensure that the financial statements comply with the Charities Act 2006. They are also responsible for

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safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Safeguarding and whistleblowing

Green Alliance has a safeguarding policy and whistleblowing procedure to ensure staff have reasonable protections in undertaking their work, and are able to report any perceived wrongdoing within the organisation. Whistleblowing reports go directly to a nominated member of the board. There were no safeguarding or whistleblowing complaints raised in the year.

Auditors

We will tender for new auditors in 2024. The report of the trustees has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006. In preparing this report, the trustees, as directors, have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

On behalf of the trustees

Laura Sandys Chair of the board of trustees

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7/ Independent auditor’s report to the members of The Green Alliance Trust

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Opinion

We have audited the financial statements of The Green Alliance Trust (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements 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 obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of

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accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the report and accounts, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed opposite.

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Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations was, as follows:

We assessed the susceptibility of the financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

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In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

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Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Shachi Blakemore (senior statutory auditor) For, and on behalf of, Buzzacott LLP, statutory auditor 130 Wood Street London EC2V 6DL

17 September 2024

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8/ Accounts for the year ended 31 March 2024

The Green Alliance Trust Statement of financial activities for the year ended 31 March 2024 (incorporating the income and expenditure account)

2024
Restricted
Funds		 2024
Unrestricted
Funds		 2024
Total
Funds		 2023
Total
Funds
Notes £ £ £ £
Income from:
Donations and legacies		 3 — 496,596 496,596 384,395
Charitable Activities
Political Leadership 1,090,595 109,291 1,199,886 849,727
Greeningthe Economy 185,208 — 185,208 137,596
Low Carbon Future 633,019 41,529 674,548 1,064,266
Resources — 269,094 269,094 148,700
Natural Environment 244,128 72,189 316,317 380,811
Investments — 41,563 41,563 7,883
Total income 2,152,950 1,030,262 3,183,212 2,973,378
Expenditure on:
RaisingFunds:
Fundraising 4 — 199,794 199,794 174,657
Charitable Activities 4
Political Leadership 1,044,100 64,328 1,108,428 809,062
Greeningthe Economy 240,102 (203) 239,899 289,310
Low Carbon Future 783,923 (2,082) 781,841 1,141,819
Resources 45,707 115,134 160,841 160,821
Natural Environment 340,336 56,774 397,110 279,962
Total expenditure 2,454,168 433,745 2,887,913 2,855,631
Net income and net
movement in funds		 6 (301,218) 596,517 295,299 117,747
Transfers between funds 12,933 (12,933) — —
Reconciliation of funds
Total funds brought forward		 978,058 768,182 1,746,240 1,628,493
Total funds carried forward 12 689,773 1,351,766 2,041,539 1,746,240

All activities relate to continuing operations and the statement of financial activities includes all gains and losses recognised in the year. The comparative statement of financial activities is on note 19 The notes on pages 75-91 form part of these financial statements.

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The Green Alliance Trust Balance sheet at 31 March 2024 (company number: 03037633)

2024 2024 2023 2023
Notes £ £ £ £
Fixed assets
Tangible fixed assets 8 17,736 29,006
Current assets
Debtors andprepayments 9 304,898 605,080
Cash at bank 1,935,782 1,453,949
2,240,680 2,059,029
Creditors:amounts falling due
within oneyear 10 (216,877) (341,795)
Net current assets 2,023,803 1,717,234
Total assets less current
liabilities 11 2,041,539 1,746,240
Charity funds
Restricted funds 12 689,773 978,058
Unrestricted funds:
General 12 606,952 618,182
Designated 12 744,814 150,000
2,041,539 1,746,240

The full financial statements were approved and authorised for issue by the trustees on 17 September 2024 and signed on their behalf by

Laura Sandys Chair

Paul Lambert FCA Treasurer

The notes on pages 75-91 form part of these financial statements

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The Green Alliance Trust Statement of cash flows

2024 2023
£ £
Cash fows from operating acti
Net cashprovided by operatin		 vities
g activities		 448,475 116,264
Cash fows from investing acti
Interest income		 vities 41,563 7,883
Purchase of equipment (8,205) (28,570)
Sale of equipment - 400
Net cash received/(used in) inv esting activities 33,358 (20,287)
Changes in cash and cash equival ents in theperiod 481,833 95,977
Cash and cash equivalents at the beginningof the reporting period 1,453,949 1,357,972
Cash and cash equivalents at t he end of the reporting period 1,935,782 1,453,949
Reconciliation of net incom e to net cash fow from operating activities
2024 2023
£ £
Net income 295,299 117,747
Add back depreciation charge
Add back loss on disposal		 19,475
-		 15,273
824
Interest income (41,563) (7,883)
Decrease in debtors 300,182 300,959
(Decrease)in creditors (124,918) (310,656)
Net cashprovided by operatin g activities 448,475 116,264

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The Green Alliance Trust Statement of cash flows (continued)

Analysis of cash and cash equivalents
2024 2023
£ £
Cash at bank 1,935,782 1,453,949

No separate statement of movements in net debt has been prepared as there is no difference between the net cash and cash equivalents and the net debt of the charity.

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The Green Alliance Trust Notes to the financial statements

1. Accounting policies

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Legal status

The charity is a company limited by guarantee registered in England and Wales. The members of the company are the trustees named on page 98. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Preparation of the accounts on a going concern basis

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have paid particular attention to the impact of the unsettled external environment on the charity, as detailed on page 58.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Income

Income is recognised in the year in which the charity is entitled to receipt, it is probable that the charity will receive

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the income and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period. Income comprises of donations, subscriptions, bank interest and income from charitable activities.

Donations are included in full in the statement of financial activities when there is entitlement, probability of receipt and the amount of income receivable can be measured reliably.

Subscriptions are accounted for on an accruals basis. Subscriptions relating to a later period are therefore carried forward to that period and treated as deferred income in the balance sheet.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid of payable by the bank.

Income from charitable activities relates to grants and other income of a contractual nature. Grants are recognised when the charity has entitlement to the income, any performance conditions attached to the grants have been met, the amount of income receivable can be measured reliably and there is probability of receipt. Income of a contractual nature is recognised to the extent that it is probable that the economic benefits will flow to the charitable company and the revenue can be reliably measured. It is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.

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Costs of raising funds comprise of direct costs relating to fundraising income and their associated support costs.

Expenditure on charitable activities includes the costs of all activities undertaken to further the purposes of the charity relating to the strategic vision and their associated support costs.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs and governance costs which support the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. Support costs are allocated based on a percentage of staff costs and overheads directly charged to each activity.

Governance costs are those costs incurred in connection with enabling the charity to comply with external regulation, constitution and statutory requirements and in providing support to the trustees in the discharge of their statutory duties.

The charity is registered for VAT. In common with many other charities, The Green Alliance Trust’s expenses are inflated by the cost of irrecoverable VAT.

Employee benefits

Short term benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS 102.

Pension scheme

The Green Alliance Trust operates a defined contribution pension scheme for the benefit of its employees. The pension scheme of the company is funded by contributions partly from the employees and partly from the company.

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The assets of the scheme are held independently from those of The Green Alliance Trust in an independently administered fund. The pensions costs charged in the financial statements represent the contributions payable during the year.

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the life of the lease.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors that have been raised by the charity for particular purposes.

Tangible fixed assets and depreciation

All assets costing more than £400 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Furniture and fittings: 25 per cent straight line (changed from 33.33 per cent in previous years as directors have decided this is a more realistic estimation of useful life).

Computer equipment: 33.33 per cent straight line (changed from 25 per cent in previous years as directors have decided this a more realistic estimation of useful life).

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade

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and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account .

Creditors and provisions

Creditors and provisions are recognised where the charity and group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due

Statement of cash flows

The charity’s cash flow statement reflects the presentation requirements of FRS 102.

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2. Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management’s best knowledge of the amount, events or actions, actual results may ultimately differ from those estimates. The trustees consider the following items to be areas subject to estimation and judgement:

—[allocating support costs across charitable activities.]

The external context in which we work continues to be turbulent with the war in Ukraine, the cost of living crisis and changes within government create a challenging environment in which our work is needed as much as ever. As set out in these accounting policies under “preparation of the accounts on a going concern basis”, the Trustees have considered the impact of these factors on the charity and have concluded that although there may be some negative consequences, it is appropriate for the charity to continue to prepare its accounts on the going concern basis.

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3. Donations

3.
Donations		 3.
Donations
2024
Unrestricted
funds
2023
Unrestricted
funds
£ £
Donations(trusts and Individuals) 449,805 330,744
Membershipsubscriptions 25,196 21,053
Other income 21,595 32,598
Total 496,596 384,395
4.
Expenditure
Direct
costs		 Direct
staf costs
Support
costs
Total
2024
Total
2023
£ £ £ £ £
Raising funds:
Fundraising		 — 163,242 36,552 199,794 174,657
Charitable activities
Political Leadership		 297,197 608,066 203,165 1,108,428 809,062
Greeningthe Economy 43,373 147,719 48,807 239,899 289,310
Low Carbon Future 156,989 456,272 168,580 781,841 1,141,819
Resources 43,384 78,369 39,088 160,841 160,821
Natural Environment 61,523 248,222 87,365 397,110 279,962
Total 602,466 1,701,890 583,557 2,887,913 2,855,631
Direct
costs		 Direct staf
costs		 Support
costs
Total
2023
£ £ £ £
Raising funds:
Fundraising		 — 145,819 28,838 174,657
Charitable activities
Political Leadership		 170,445 489,011 149,606 809,062
Greeningthe Economy 76,502 158,245 54,563 289,310
Low Carbon Future 337,088 609,275 195,456 1,141,819
Resources 40,959 87,827 32,035 160,821
Natural Environment 54,000 173,171 52,791 279,962
Total 678,994 1,663,348 513,289 2,855,631

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5. Allocation of support costs to activities

Raising
funds		 Political
Leadership
Greening
the
Economy		 Low
Carbon
Future		 Resources Natural
Environment		 Total
2024
Total
2023
£ £ £ £ £ £ £ £
Premises — 53,574 18,127 53,100 11,673 25,413 161,887 150,415
Ofce costs — 1,605 543 1,590 350 761 4,849 4,088
Communication — 4,316 1,460 4,278 940 2,047 13,041 9,025
Support
staf costs		 33,128 123,408 23,688 92,602 22,196 50,377 345,399 299,396
Governance
– staf		 3,424 12,756 2,449 9,571 2,294 5,207 35,701 29,548
Governance
– other		 — 7,506 2,540 7,439 1,635 3,560 22,680 20,817
Total 36,552 203,165 48,807 168,580 39,088 87,365 583,557 513,289
Raising
funds		 Political
Leadership
Greening
the
Economy		 Low
Carbon
Future		 Resources Natural
Environment		 Total
2023
£ £ £ £ £ £ £
Premises — 43,162 18,986 61,167 11,968 15,132 150,415
Ofce costs — 1,173 516 1,663 325 411 4,088
Communication — 2,590 1,139 3,670 718 908 9,025
Support
staf costs		 26,248 88,020 28,483 109,667 15,808 31,170 299,396
Governance
– staf		 2,590 8,687 2,811 10,824 1,560 3,076 29,548
Governance
– other		 — 5,974 2,628 8,465 1,656 2,094 20,817
Total 28,838 149,606 54,563 195,456 32,035 52,791 513,289

Support costs have been allocated based on the percentage of staff costs and overheads directly charged to each activity.

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6. Net income

6.
Net income
2024 2023
£ £
This is stated after charging the following:
Depreciation of tangible fxed assets
owned bythe charity		 19,475 15,273
Auditors remuneration
as auditors
other services		 19,000
—		 12,500
—
Operating lease costs(property and equipment) 107,118 105,779

7. Staff costs and numbers

2024 2023
£ £
Wages and salaries 1,759,434 1,680,550
Social securitycosts 194,488 189,650
Pension costs 129,070 122,092
Total 2,082,992 1,992,292
2024
No.
2023
No.
The average head count of staf during the year was as follows:
Project staf		 30 31
Support staf 7 6
Governance 1 1
Fundraising 3 3
Total 41 41
The total full time equivalent 39 39

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7. Staff costs and numbers (continued)

The total number of employees earning in excess of £60,000 during the year were as follows:

2024
No
2023
No
Staf earningremuneration between £60,000 - £70,000 3 2
Staf earningremuneration between £70,001 - £80,000 1 2
Staf earningremuneration between £80,001 - £90,000 1 -
Staf earningremuneration between £100,001 - £110,000 - 1
Staf earningremuneration between £110,001 - £120,000 1 -

Employer pension contributions totalling £37,348 (2023: £31,956) were paid into a defined contribution scheme for the above higher earners.

Key management personnel comprise the senior management team. The total employment benefits including employer pension and national insurance contributions of the key management team were £488,121 (2023: £427,942).

During the year no trustees received remuneration or benefits in kind (2023 – none).

During the year, expenses of £128 were reimbursed to 1 trustee for travel and subsistence (2023: £552 - 2).

8. Tangible fixed assets

Furniture and
fttings		 Computers and
IT equipment		 Total
£ £ £
Cost
At 1 April 2023		 19,374 71,115 90,489
Additions - 8,205 8,205
Disposals - - -
At 31 March 2024 19,374 79,320 98,694
Depreciation
At 1 April 2023 17,998 43,485 61,483
Charge for theyear 476 18,999 19,475
Disposals - - -
At 31 March 2024 18,474 62,484 80,958
Net book value
At 31 March 2024		 900 16,836 17,736
At 31 March 2023 1,376 27,630 29,006

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9. Debtors: due within one year

9.
Debtors: due within one year
Total funds
2024
Total funds
2023
£ £
Trade debtors 194,671 222,114
Prepayments and accrued income 71,665 349,744
Other debtors 38,562 33,222
Total 304,898 605,080

10. Creditors: amounts falling due in one year

10. Creditors: amounts falling due in one year
Total funds
2024
Total funds
2023
£ £
Trade creditors 30,266 40,613
Taxation and social security 53,137 54,111
VATpayable 26,943 21,417
Accruals 73,233 83,675
Deferred income(see note below) 10,000 117,585
Other creditors 23,298 24,394
Total 216,877 341,795

In 2023 deferred income relates to income received in the year specifically for the following year. In 2023, £286,563 was released to the statement of financial activities and £117,585 was received in the year but for project work to be performed in the following period.

Included within creditors is £nil (2023 - £26,943) relating to funds held on behalf of APPG for the Environment.

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11. Analysis of net assets between funds

Restricted
funds
2024
Unrestricted
funds
2024
Total funds
2024
Total funds
2023
£ £ £ £
Tangible fxed assets - 17,736 17,736 29,006
Current assets 700,701 1,539,979 2,240,680 2,059,029
Creditors due within oneyear (10,928) (205,949) (216,877) (341,795)
Total 689,773 1,351,766 2,041,539 1,746,240
Restricted
funds
2023
£

Unrestricted
funds
2023
£

Total funds
2023
£
Tangible fxed assets — 29,006 29,006
Current assets 981,758 1,077,271 2,059,029
Creditors due within oneyear (3,700) (338,095) (341,795)
978,058 768,182 1,746,240

12. Statement of funds

At 1 April
2023
Income		 Expenditure Transfers
in/(out)
31 March
2024
£ £ £ £ £
Restricted funds
Political Leadership		 306,557 1,090,595 1,044,100 506 353,558
Greeningthe Economy 73,188 185,208 240,102 8,978 27,272
Low Carbon Future 344,570 633,019 783,923 3,430 197,096
Resources 45,649 — 45,707 58 —
Natural Environment 208,094 244,128 340,337 (38) 111,847
978,058 2,152,950 2,454,169 12,934 689,773
Unrestricted funds
General funds		 618,182 761,168 278,743 (493,655) 606,952
Designated funds
Propertyfund		 150,000 — — — 150,000
Systems fund — — — 80,000 80,000
Innovation fund — — — 400,000 400,000
Resources fund _ 269,094 155,001 721 114,814
768,182 1,030,262 433,744 (12,934) 1,351,766
Total funds 1,746,240 3,183,212 2,887,913 — 2,041,539

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12. Statement of funds (continued)

At 1 April
2022
Income		 Expenditure Transfers
in/(out)
31 March
2023
£ £ £ £ £
Restricted funds
Political Leadership		 254,280 847,290 805,013 10,000 306,557
Greeningthe Economy 244,040 107,423 299,291 21,016 73,188
Low Carbon Future 370,219 908,217 1,028,906 95,040 344,570
Resources 83,254 — 37,605 — 45,649
Natural Environment 100,226 309,558 207,190 5,500 208,094
1,052,019 2,172,488 2,378,005 131,556 978,058
Unrestricted funds
General funds 576,474 800,890 477,626 (131,556) 768,182
576,474 800,890 477,626 (131,536) 768,182
Total funds 1,628,493 2,973,378 2,855,631 — 1,746,240

Funding received for specific projects is accounted for as restricted funds. Where the fund is overspent a transfer is made from general funds to cover the deficit. Green Alliance’s restricted funds were divided between themes of work with the following aims:

Political Leadership: building the ambitious political leadership necessary to bring about change to reverse nature’s decline and create a greener, fairer, low carbon economy.

Greening the Economy: Address the need for strategic co-ordination of the environment sector to achieve an impact.

Low Carbon Future: accelerating the renewal and rapid decarbonisation of the UK’s energy infrastructure and presenting policy solutions to make power more flexible.

Resources: working to bring about a more resource efficient system, which keeps materials in productive use and avoids the environmental problems caused by waste.

Natural Environment: generating new thinking and building powerful new alliances to support nature’s recovery.

The balances on restricted funds as at 31 March arise from income received for specific projects on which some expenditure is still to be incurred.

There is £1.35m in our unrestricted reserves at 31 March 2024. £400k has been allocated into a designated ‘impact and innovation fund’ to develop new ideas and conduct early research to increase our impact and attract future funding. In addition, £80k has been allocated into a designated systems fund to implement the new finance and project management systems. There is also £115k in a dedicated resources fund relating to unspent unrestricted project funding carried over to 2024-25 and the £150k building fund is retained from the previous year in preparation for our office move in 2025.

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13. Operating lease commitments

At 31 March the charity had the following future lease payments (excluding VAT), under non-cancellable operating leases:

operating leases:
Land and buildings
2024
£
2023
£
Expiry:
Under 1year		 98,288 105,840
Between 2 and 5years 54,877 52,920

The Green Alliance Trust has a leasehold agreement for premises which expire on 15 December 2026 but there is a break clause to terminate the lease on 28 September 2025.

14. Related party transactions

Relatedparty Nature of
transaction		 Transaction
amount
2024
£
2023
**£ **		 Transaction
amount
2024
£
2023
**£ **

Further details and connection
CPRE Income 3,904 - Funding provided for Impact 2024, 2023-25
project.
- 2,892 Funding provided for Impact 24, 2022-23.
- 1,112 Contribution to costs of party conference
receptions. Shaun Spiers is a member.
Seahorse
Environmental
Communications		 Expenditure 8,000 12,185 Consultancy services were provided for the
Cutting Carbon UK and European Climate
Foundation (ECF) programme. Shaun Spiers is
a member of the advisory council. Benet
Northcote is a senior adviser.
RSPB Income - 11,305 Funding provided for Greener UK 2022-23.
3,500 1,000 Contribution to costs of party conference
receptions.
10,000 10,000 Funding provided for Impact 2024, 2022-23
5,400 - Impact Funding provided for Impact 2024,
2023-25project.
250 - Reimbursement of travel expenses for ECF
project.
Debtor - 12,134 Graham Wynne is vice president of the RSPB.
David Baldock is an advisory committee
member and Jane Reeves is a member of the
England AdvisoryCommittee to the RSPB.

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Relatedparty Nature of
transaction		 Transaction
amount
2024
£
2023
**£ **		 Transaction
amount
2024
£
2023
**£ **

Further details and connection
WWF UK Income - 14,323 Funding provided for Greener UK 2022-23
10,000 25,000 Funding for the Warm this Winter project
25,000 - Funding for the Impact 2024, November
2023-25project
2,500 3,000 Contribution to costs of party conference
receptions
- 214 Contribution to costs of parliamentary
reception
Debtor - 34,591 Rita Clifton is a fellow and former trustee
The Wildlife
Trusts		 Income 2,500 1,000 Contribution to the cost of party conference
receptions
- 15,000 Funding provided for Impact 2024
- 7,626 Funding provided for Greener UK 2022-23
Debtor - 11,585 Craig Bennett is chief executive of The Wildlife
Trusts
National Trust Income 47,250 - Funding for the Impact 2024, November
2023-25project
6,500 1,000 Contribution to the cost of party conference
receptions
10,331 10,332 Funding provided for Greener UK
17,000 18,000 Funding provided for Impact 2024
Debtor 56,700 - November 2022-23 project
Shaun Spiers is a member
Pickwell
Foundation		 Income 9,000 1,000 Funding provided to Greening the Economy
project
Close family members of Jenny Baker,
operations director, are trustees
Wessex Water Income - 1,000 Membership of the Business Circle
Fiona Reynolds is non-executive director of
Wessex Water Services

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15. Share capital

The Green Alliance Trust is a company Limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

16. Taxation

The charitable company is exempt from corporation tax on its charitable activities.

17. Commitments

At 31 March 2024 there are no capital commitments (2023: £nil).

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18. Comparative statement of financial activities

2023
Restricted
funds

2023
Unrestricted
funds		 2023
Total
funds

2022
Total
funds
Notes £ £ £ £
Income from:
Donations and legacies		 3 — 384,395 384,395 332,364
Charitable activities
Political Leadership		 847,290 2,437 849,727 610,635
Greeningthe economy 107,423 30,173 137,596 630,533
Low Carbon Future 908,217 156,049 1,064,266 808,761
Resources — 148,700 148,700 181,959
Natural Environment 309,558 71,253 380,811 189,479
Investments — 7,883 7,883 213
Total income 2,172,488 800,890 2,973,378 2,753,944
Expenditure on:
RaisingFunds:
Fundraising 4 — 174,657 174,657 109,850
Charitable activities
Political Leadership		 4 805,013 4,049 809,062 579,463
Greeningthe Economy 299,291 (9,981) 289,310 387,646
Low Carbon Future 1,028,906 112,913 1,141,819 976,020
Resources 37,605 123,216 160,821 181,977
Natural Environment 207,190 72,772 279,962 131,727
Total expenditure 2,378,005 477,626 2,855,631 2,366,683
Net income and net
movement in funds		 (205,517) 323,264 117,747 387,261
Transfers between funds 6 131,556 (131,556) — —
Reconciliation of funds
Total funds brought forward		 1,052,019 576,474 1,628,493 1,241,232
Total funds carried forward 12 978,058 768,182 1,746,240 1,628,493

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Thanks

We are grateful to every organisation and individual who contributed to our work in 2023-24.

For details about supporting Green Alliance as a funder, partner or member, please contact Charlotte McMenamin-Walshe cmcmenamin-walshe@green-alliance.org.uk

£1,000 - £5,000

£5,001 - £10,000

Wildlife and Countryside Link CPRE E3G Environmental Defense Fund Foundation for Integrated Transport Hope for the Future Hubbub The Nature Conservancy PricedOut ReLondon The Wildlife Trusts

Client Earth Corplex Deloitte CRM The Eden Project Friends of the Earth Schneider Electric UK University of Sussex

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£10,001 - £20,000 £50,001 - £75,000 AECOM Suez Recycling and Age UK Recovery UK BASF Zero Waste Scotland Carbon Capture and Storage Good Food Institute Europe Association Schroder Foundation Embassy of the Kingdom of the Netherlands £75,001 - £100,000 Environmental Services All Party Parliamentary Association Group on the Environment Gower Street National Trust INCPEN IPPR £100,001 - £150,000 NPT Transatlantic Esmée Fairbairn RSPB Foundation Tregoning Trust Lund Trust Wellcome Trust Limited Network for Social Change WRAP Samworth Foundation Uplift £20,001 - £30,000 Energy Networks £150,001 - £200,000 Association Partners for a New Economy Frederick Mulder via Swiss Philanthropy Foundation Foundation Kingfisher National Grid £300,001 - £350,000 Montpelier Foundation £30,001 - £40,000 OVO Energy £350,001 - £400,000 Red Panda Paw Trust Quadrature Climate Foundation £40,001 - £50,000 Greenpeace UK £600,000- £650,000 The Helvellyn Foundation European Climate WWF Foundation

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Partnerships and alliances

Business circle

Our Business Circle is a forum for companies demonstrating environmental leadership as a business priority.

Impact 2024

With this collaboration we are bringing together the UK’s largest environmental organisations on a regular basis until January 2025 to develop political strategies for greater collective impact.

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Circular Economy Task Force

This business consortium pioneers new approaches to resources policy. It is chaired by Colin Church, chief executive of IOM3 and convenes stakeholders from government, civil society and industry to develop and test ideas.

Warm This Winter

Warm This Winter is part of Green Alliance’s broader cross sector convening work around the UK energy system and cost of living crisis. Green Alliance, Uplift and the End Fuel Poverty Coalition together form the secretariat for the campaign.

Greener UK

From 2016 to 2023 the Greener UK coalition worked to ensure environmental protections were maintained and enhanced during the Brexit process, particularly through ambitious domestic legislation, and during the negotiations with the EU and on other trade agreements. Since January 2024, aspects of this work have been taken forward by Green Alliance’s Legislation and Governance Unit.

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Members

Thanks to our individual members who include environmental, business and government experts active in our network, and those in other spheres who support our work.

John Adams David Bent Jia Asfar Lord Berkeley Syed Ahmed Peter Betts Victor Anderson Dr Stephen Bolt Frederick Appleton Duncan Brack Tim Ash Vie Tim Branton Anne Ashe Tom Burke CBE John Ashton Richard Burnett-Hall Dr Robert Atkinson Kate Burningham Janet Barber Sarah Burton Alison Barnes Tony Burton Kim Barrat Danielle Byrne Phil Barton Alison Cairns Clive Bates Lord Cameron of Toby Belsom Dillington Terence Bendixson Mark Campanale

Rachel Cary Giles Chitty Ian Christie Chris Church Eddington Clark Roger Clarke Rob Cooke Tim Cordy Martin Couchman OBE Paul Court Kate Davies Hannah Dick Philip Douglas Julie Doyle Stephanie Draper Jane Durney Jack Easton Paul Ekins Sara Eppel Louise Every Richard Eyre Bill Eyres Malcolm Fergusson Tim Foxon Justin French-Brooks William Gillis Matthew Gorman Dr Tony Grayling Prof Michael Grubb Nigel Haigh OBE Sally Hamwee Dan Hamza-Goodacre Sir Peter Harrop Dr Paul Hatchwell

Dirk Hazell Barbara Herridge Joan Herrmann Hannah Hislop Paula Hollings Stuart Housden Rupert Howes Robert Hull Merlin Hyman Michael Jacobs Prof Nicholas Jenkins Stanley Johnson Claire Jones Prof Andrew Jordan Angela King Jean Lambert MEP Paul Lambert Lucinda Langton Dr Paul Leinster OBE Simon Lyster Ian MacArthur Eleanor Mackay Dr Tom Macmillan Peter Maddox Mark Mansley Deborah Mattinson Ed Mayo Robert McCracken KC Duncan McLaren Paul Meins Charles Millar Catherine Mitchell Peter Mitchell Prof John Murlis

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Dr Elizabeth Ness

Dinah Nichols Adam Ognall Tom Oliver Prof Timothy O’Riordan Derek Osborn CBE Sara Parkin Dr Doug Parr Anthony Paterson Nick Perks Craig Peters Adrian Phillips CBE Ben Plowden Anita Pollack John Pontin

Dr Andrew Purkis OBE Denis Pym Dr Kate Rawles

Dame Fiona Reynolds DBE

David Richards Sue Riddlestone Michael Roberts Nick Robins Neil Rotheroe Phil Rothwell Prof Stephen Salter Prof Philippe Sands Jenny Saunders Nicholas Schoon Paul Scott Juhi Shareef Yasmin Shariff Ben Shaw Dr William Sheate Richard Shennan Gareth Simkins Jonathan SinclairWatson

Neil Sinden Rita Singh James Skinner Stephen Somerville Naomi Southwell Shaun Spiers Martin Spray Adrian Spurrell Ben Stafford Ralph Steadman

Clym Tomas Stephenson John Stewart Andrew Stirling Neil Stockley Martin Stott Daisy Streatfeild David Symons Joss Tantram FRSA Dr Richard Tapper Clare Taylor Derek Taylor William Thicknes Gillian Thomas Guy Thompson Dr Bruce Tofield Jasmine Tooke Mike Tregent Richard Usher Jane Vaus Andrew Warren Dr Steve Waygood Anne Weir Alan Wheeler Dr Rowan Whimster Sheena Will Prof James Wilsdon Nicholas Wilson Sir Graham Wynne CBE

Baroness Young of Old Scone

Dimitri Zenghelis

Donor members

Rosemary Boot Anthony Bourne John Cooper Ian Hawking Hywel Lloyd Jiggy Lloyd Hien Luong Dorothy MacKenzie Peter Madden Graham Meeks Prof Nick Pidgeon Sir Jonathon Porritt CBE

Julian Rose Philip Sellwood Stephen Shindler Samantha Simic Prof Jim Skea Jane Thornback Paul Vanston Prashant Vaze Dr Emma Woolliams

Life members David Andrew Kate Ashbrook Alison Austin OBE

The Rt Hon the Lord Barker of Battle

Richard Barnes Dr Robert Barrington Katherine and Ben Bell

Dr Robin Bidwell CBE

Bernie Bulkin

James Cameron Rodney Chase CBE Ian Christie Greg Conary Andrea Cook OBE Heather Currey Cathy Debenham Dr Nick Eyre Zac Goldsmith Matt Gosden David Green OBE Emma Howard Boyd Aleksander Hughes Paul Jefferiss Claire Jones Baroness Brown of Cambridge DBE Colin Le Duc Thomas Lingard Patrick Mahon Michael Massey John Midgley Alice Page MT Rainey Matthew Rhodes Chris Rose Laura Sandys Penny Shepherd Lord Thomas Of Gresford Dr Tom Tibbits John Webb Philip Wolfe MBE

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Green Alliance

Staff team

(at 31 March 2024)

Senior management team

Shaun Spiers Executive director

Jenny Baker Operations director

Dustin Benton Policy director

Roz Bulleid Research director

Blanche Shackleton Strategy and partnerships director

Chris Venables Deputy director of politics and partnerships

Policy and politics team

Ruth Chambers Senior fellow

Sarah Williams Head of strategic partnerships

Libby Peake Head of resource policy

Helena Bennett Head of climate policy

Steve Coulter Head of economy

Stuart Dossett Senior policy adviser

Heather Plumpton Senior policy analyst

Lydia Collas Senior policy analyst

Liam Hardy Senior policy analyst

Florence Boyd Senior political adviser

Sophie O’Connell Policy adviser

Sophia Greacen Policy adviser

Jasmine Dhaliwal Policy adviser Faustine Wheeler Policy adviser

William Carr Policy analyst

Lucy Pegg Political adviser

Annabel Rice Political adviser

Johann Beckford Policy adviser

Rosie Allen Policy adviser

Emily Carr Policy and programme assistant

Nadia Sabania Policy and programme assistant

Communications team

Karen Crane Head of communications

Tom Jeffery Senior press officer

Siri McDonnell Events and engagement manager

Chris Clark Communications assistant

Operations team

Kim Rennie Head of finance

Marta Silva Finance manager

Laura Godfrey Finance officer

Claire Somerville Programme and operations manager

Fabiana Ottini Office manager and PA to the executive director

Leslene Powell HR and administration officer

Charlotte MacMenaminWalshe Partnerships officer

Board

Laura Sandys Chair

Paul Lambert FCA Hon Treasurer Alison Austin OBE David Baldock Craig Bennett

Rosemary Boot (to December 2023)

Rita Clifton CBE

Benet Northcote

Jane Reeves Dame Fiona Reynolds DBE Anusha Shah Dhara Vyas

Holly Brazier Tope Head of politics

James Elliott Senior policy adviser

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Company registered number 03037633

Charity registered number 1045395

Registered Office

Green Alliance, 18th Floor, Millbank Tower, 21-24 Millbank, London, SW1P 4QP

Secretary

Jenny Baker, operations director Auditors Buzzacott LLP, 130 Wood Street, London, EC2V 6DL

Bankers

Unity Trust Bank plc, Nine Brindley Place, Birmingham, B1 2HB

Solicitors Bates Wells, 10 Queen Street Place, London, EC4R 1BE The charity and company The Green Alliance Trust operates under the working name Green Alliance.

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Green Alliance 1979-2024

Here are just a few highlights of our achievements in influencing environmental politics and policy over the past 45 years

1980s

1980

Our Parliamentary

Newsletter is the only easy source of information on parliamentary environment activity.

1985

We organise the first meeting between environmental NGOs and Prime Minister Margaret Thatcher and influence the first ever environmental policy statements by the three main political parties.

1987

Our NGO coalition campaign leads to stronger pesticide regulations.

1988

We start the NGO lobby which results in the formation of the Environment Agency in 1995.

1989

Our symbolic conference in Budapest and Vienna, for over 100 environmental NGOs from east and west Europe, agrees a joint statement for the 1990 UN summit on sustainable development.

We host the first global meeting on ozone depletion for international environment groups .

1990s

1990

Our successful campaigning with NGOs leads to the first government white paper on the environment.

Director, Julie Hill, is the first environmentalist to serve on a government committee.

1991

We host Environment Secretary Michael Heseltine’s ‘green renaissance’ for industry speech.

1992

The government ratifies the Biodiversity Convention at a Green Alliance conference.

1995

We host Labour leader Tony Blair’s first environment speech.

1997

We launch the Green Globe Task Force with the Foreign Office.

1999

We promote support for large scale renewables projects leading to the Renewables Obligation.

2000s

2000

We host the first environment speech by new Prime Minister Tony Blair.

2001

We host an environment speech by Liberal Democrat leader Charles Kennedy.

Our recommendation for a low carbon unit in government leads to the formation of The Carbon Trust.

2003

Our NGO lobby influences new sustainable development commitments in the EU constitution.

2004

Mainstream media cover our report on children’s growing disconnection from nature.

We host speeches by the Environment Secretary Margaret Beckett and the Conservative leader Michael Howard.

2006

We host the first environment speech by new Conservative leader David Cameron.

2007

We host new Prime Minster Gordon Brown’s first environment speech.

Our Manifesto for sustainable heat influences a new government Renewable Heat Incentive.

2008

We host the first environment speeches of the new Liberal Democrat leader Nick Clegg and the Shadow Chancellor George Osborne.

2009

We win Think Tank of the Year at the PAN Awards. We host the first environment speech by the Foreign Secretary William Hague.

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2010s

2020s

2011

Our NGO lobby persuades the government to commit to ambitious carbon targets into the 2030s.

2012

We launch our Circular Economy Task Force.

2013

We influence electricity market reform proposals to promote energy efficiency. We host speeches by the EU Environment Commissioner Connie Hedegaard and the Deputy Prime Minister Nick Clegg.

2015

We co-ordinate a climate pledge by all three main party leaders, leading to the historic UK commitment to phase out unabated coal power. We win best environmental campaign 2016 in the Green Ribbon Political Awards for securing the pledge.

Our report The future savings challenge wins the Farsight Award.

We host former US Vice President Al Gore’s major speech in the UK ahead of the Paris climate conference, influencing the UK to take a leading role at the summit.

A campaign by our Greener Britain NGO coalition leads to new environmental commitments in the general election manifestos.

Our recommendations result in a new strategy for offshore wind support into the 2020s with commitment to build 10GW of new capacity.

2016

A hundred organisations from the north of England sign our Clean Energy Declaration. Our Greener London NGO manifesto influences new London Mayor Sadiq Khan to pledge action on air pollution.

We founded the Greener UK NGO coalition, to protect and enhance UK environmental law post-Brexit.

2017

2020

Our blog ‘Inside Track’ receives highly commended in the UK Blog Awards.

We took over the secretariat of the Environment APPG, increasing its influence, expanding its programme of work and its membership of MPs and organisations.

We host speeches by new Environment Secretary Michael Gove and the Climate Minister Clare Perry.

Climate Minister Clare Our work gained Perry. government commitment to 2030 fossil fuel vehicle Our work highlighting the phase out, delayed by the impact of marine plastics government to 2035 in 2023. influences new government policies to curb plastic Our work over years to pollution. increase private funding

Our work over years to increase private funding for nature results in new provisions in the government’s Environmental Land Management scheme.

2018

Greener UK influences the government to introduce the first Environment Bill for 20 years, leading to the 2021 Environment Act, and create a new environment watchdog, to become the Office for Environmental Protection.

2021

Work in partnership with other organisations persuades the government to commit to decarbonise the UK’s power sector by 2035 and promise a zero emission vehicle (ZEV) mandate to increase the production and sale of EVs (launched in 2024).

Our Natural Infrastructure Scheme idea to enhance private funding for nature features in the government’s 25 year environment plan.

2022

The first resources and waste strategy for 11 years includes our proposals, including embedding the ‘polluter pays’ principle.

The Environmental Funders Network ranks Green Alliance one of the ten most effective environmental groups in the UK.

2019

Our work influences the government to announce a sub-mandate speeding up the development of sustainable aviation fuel.

We host speeches by the Environment Secretary Michael Gove and Scotland’s First Minister Nicola Sturgeon, at our ‘Countdown to COP’ conference ahead of the Glasgow COP26 climate summit.

We co-found and provide political advice to the Warm This Winter fuel poverty campaign.

Greener UK’s Time is Now lobby brings 12,000 people from all over the country to Westminster to lobby their local MPs in person for more action on climate and nature.

We win the Prospect Think Tank of the Year Award for our work on Greener UK.

Head of resource policy Libby Peake and senior fellow Ruth Chambers both feature on the ENDS Report’s Power List.

Greener UK receives highly commended in the 2019 Charity Awards.

We gain huge media coverage of our work highlighting the UK’s plastic problem.

23-24

We host a speech by Ed Miliband, shadow energy secretary.

Our Net zero policy tracker , running since 2020, once again makes news by highlighting major gaps in government climate action.

We steer a concerted campaign through the Greener UK coalition to prevent many important environmental protections being scrapped under the Retained EU Law Bill.

Our work with health organisations leads to the government commitment to ban single use vapes.

We press for Energy Security Bill amendments and prevent a hydrogen levy being added to consumer bills.

Our campaigning with other organisations leads to UK withdrawal from the Energy Charter Treaty, used to defend fossil fuel interests.

Green Alliance 18th Floor Millbank Tower 21-24 Millbank London SW1P 4QP 020 7233 7433 ga@green-alliance.org.uk www.green-alliance.org.uk @GreenAllianceUK blog: www.greenallianceblog.org.uk