OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Charity Registration No. 1045918

Company Registration No. 02485383 (England and Wales)

ENVIRONMENTAL LAW FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

ENVIRONMENTAL LAW FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees N J Flynn
D Hart
J C Tabone
M R Taite
Dr J Woods
R D Wald
C Day
Charity number 1045918
Company number 02485383
Registered office The Barn
36 High Street
Pershore
Worcestershire
WR10 1DP
Independent examiner Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvern
Worcestershire
WR14 2JS
Bankers Natwest Bank
PO Box 159
332 High Holborn
London
Depot Code 190
WC1V 7PS

ENVIRONMENTAL LAW FOUNDATION

CONTENTS

Page
Trustees report 1 - 6
Statement of trustees responsibilities 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the accounts 11 - 16

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company's Memorandum & Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objects for which the charitable company is established are:-

Public benefit

The Trustees confirm that they have complied with their duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit, "Charities and Public Benefit".

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Principal activity

ELF’s primary purpose is to provide free, initial legal advice and support to grassroots communities facing environmental threats, be they local or national. ELF is often the last (and only) mechanism through which individuals and community groups can gain access to justice in environmental law. In doing so, we enable civil society to challenge potentially unlawful behaviour and participate effectively in environmental decision making. This is our Advice and Referral (“A&R”) service, run by ELF’s joint Executive Director, Emma Montlake.

To complement and support our A&R work, in 2013 we established the ELF university pro-bono environmental clinic network, giving undergraduates, post-graduates and PhD students direct experience, under qualified supervision, of handling real legal cases. In 2020, this network expanded to include universities able to operate policy clinics. Now a truly national network, these combined clinics come under our Education and Policy Team, led by ELF’s joint Executive Director, Tom Brenan.

Achievements and performance

ELF University Legal and Policy Clinics:

There are now 16 universities in ELF’s university network and we are continuing discussions with a number of others. Whilst our outreach programme aimed at young adults is currently focused on our university partners, we aim to expand this to encompass people from school age through to newly qualified professionals.

Legal and policy clinic work is a key aspect of our young adult programme and most of our university partners operate both. Of our 16 partners, seven offer both legal and policy clinics, six offer a policy clinic only and three offer a legal clinic only.

Last year, we ran two policy clinic research projects, one on Climate Emergency Declarations and the other on Neighbourhood Plans. We have continued our research for both projects this year, as well as a third, looking into the destruction of Local Wildlife Sites. In addition to enhancing the outreach programme with empirical research opportunities to encourage the next generation of public interest environmental lawyers, these projects provide valuable data to assist ELF’s wider policy and outreach work.

We were able to publish ELF’s report Local urgency on the climate emergency? in October 2021, immediately prior to COP26. This was the result of the Climate Emergency Declaration policy clinic project which had involved eight universities from ELF’s network and members of UKELA’s Student Working Party. They provided research reports on action around local authority Climate Emergency Declarations in all 12 regions of the UK. Overall, 376 local authorities were reviewed. These reports were summarised by ELF and used to formulate ELF’s national overview. This indicated that while there is evidence of positive action by local authorities to address the climate emergency, there is a need for greater urgency if the ambitions of their Climate Emergency Declarations are to be achieved. We are delighted to see that this report is being used and cited by legal professionals.

In addition, we held a joint online event with UKELA, Climate Emergency in the UK , in February 2022. Which was based around ELF’s Local urgency on the Climate Emergency? report. More than 50 attendees heard about the research and the report, perspectives from an international NGO and a local community group, followed by some legal analysis looking forward to COP27. While we were unable to hear from a local authority on the day, we were able to include their presentation alongside the other presentations and a recording of the event which is accessible via the Community Resources page on ELF’s website.

Advice & Referral (A&R): 2021/22 A&R enquiries from communities remained stable at around 300 over the year. This creates a full and busy workload. We receive many enquiries relating to planning and development, loss of green space (including village greens), draft local plan Green Belt boundary changes to allow for housing development and road developments. We have seen an increase in active travel cases, such as those involving cycle lanes and low traffic neighbourhoods.

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Some of the more notable cases this year include:-

Observations that can be drawn from the enquiries received are that they are increasing in complexity. We are seeing more enquiries relating to water pollution, reflecting increased public interest in wild swimming and the natural environment since Covid and media attention on the growing problems around harm from sewage and from farm waste.

In March 2022 we held our community event, Reviving UK Waterways in collaboration with Imperial College London. Bringing together water scientists, communities on the front line of water pollution and lawyers. It was a hybrid event with 80 in attendance in person and 40 live-streaming – this was a new format for ELF and worked very well.

We are also seeing more enquiries regarding the proposed destruction through housing development of Local Wildlife Sites (non-statutory designated protected nature sites). This is of great concern as these involve some of our best local nature sites and are afforded too little protection. Indeed, in many instances their nature is being actively downgraded to make them more attractive for planning purposes. ELF acts as a barometer for community environmental enquiries and this is reflected in the work that we have chosen to focus on in our operational plan.

The Executive Directors and the Board of Trustees agreed and signed off both a new Vision and Strategy document and an annual Operational Plan. As we focus on areas of water pollution and the destruction of Local Wildlife Sites in horizon scanning work, it is useful to see how these areas of focus interplay with ELF’s day-today work.

Local Wildlife Sites (LWS):

  1. Working with a local NGO interested in challenging their draft local plan where there has been a slew of LWS (part of) allocated in part for housing in the draft local plan. We see that this could be a test case to determine the extent of LWS protections.

  2. Working with a local resident to object to a planning application on a LWS where the private owner regularly clears the habitat. ELF filed an objection to the application which was subsequently refused.

  3. Land Woodcock Hill Village Green, the subject of the de-registration – as above is also a LWS which is being deliberately downgraded for the purposes of future planning proposals.

  4. Instructing Counsel to review a planning application on a LWS for a community in Bristol. There are also issues in this matter regarding de-registration of a village green to facilitate development.

  5. 3 -

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Water pollution and Advice and Referral:

  1. ELF is part of a consortium of environmental organisations, including the Good Law Project, which has been granted permission to intervene in a case of strategic importance, known as the Manchester Ship Canal case. This case concerns the discharge of sewage by United Utilities into the Manchester Ship Canal and the private law of nuisance. The case is being heard in the Court of Appeal on 29-31[st] March 2023 and ELF’s evidence will be read during the case. The intervention represents the voice of the community and the public experience of sewage pollution.

b. ELF and Imperial College London event – Reviving UK Waterways 22[nd] March 2022. ELF organised an all-day event with academics at Imperial College London. We had 80 people attend in person and 100 registered online (some live-streaming). This is the biggest event ELF has held in years. It was a great success, drawing on communities we work with, ELF professionals and partner NGOs.

b. Working with two high profile communities on sewage related matters. One in the North East, Tyne and Wear and one on the South Coast, Chichester and Langstone Harbours. We have just sent a pre-action letter to the Environment Agency regarding a decision they have made to withdraw a review of a new unauthorised discharge point onto an interceptor tunnel. We have met with a KC to discuss possible personal injury claims for water related illness around the south coast.

  1. Working with community marine campaigning organisation Marinet on the amendments to the Environment Bill whilst it was going through the House of Lords, improving sewage undertaker’s accountability as championed by the Duke of Wellington.

Executive team and staffing

In 2021 Emma Montlake and Tom Brenan were made joint Executive Directors of ELF and this is reflected on our website. This addresses visibility of leadership issues that had been commented on by our grant funders and creates strength in leadership for ELF.

Claire Ward left ELF in May 2021 and the search for her replacement is ongoing. In the meantime her duties have been taken up by Tom and Emma. We are now contemplating a replacement to incorporate a development person to assist ELF to more effectively get our message out and to assist us with funding.

ELF has continued to employ a paralegal to work within A&R under the supervision of Emma Montlake. In February 2022, ELF took on a trainee solicitor secondment from Richard Buxton Environmental Law to assist Emma and Tom. This was a six week placement extended to two months. Richard Buxton is a leading environmental law firm and ELF member. ELF has been wanting to try such an arrangement for some time and it proved to be a a positive experience for both ELF and the trainee.

We have had a law student, Kezia Saunders, from the University of Law, London, who assists us with social media for two hours a week. We currently have some 2,500 twitter followers. This is an increase in approximately 1,000 since Kezia started and a credit to the hard work she has contributed to raising ELF’s social media profile. We post at least twice a week. We have also started an Instagram Nature Table and regularly post nature pictures recorded by ELF staff.

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Trustees

During the 2021- 2022 year, ELF has made a series of changes from a position of strength.

In late 2021, David Hart KC, who had been our chair for five years, decided it was time to step down. During his tenure, David provided tremendous support to some of our most high profile legal cases and student events, whilst also bringing on board new trustees who have proved central to our growing financial strength and legal effectiveness. We are most grateful to David and delighted that he has agreed to stay on as a trustee. We are also fortunate to have had trustees Richard Wald KC and Carol Day waiting in the wings, both of whom were willing to serve if asked. This prompted Michael Taite to volunteer to step down from his position as Vice Chair - held for over a decade - enabling Richard to serve a two year term as Chair, with Carol as Vice Chair and for Carol to take over when Richard has completed his two years as chair. Michael continues as a trustee and acting treasurer.

After founding ELF 30 years ago and having been deeply involved ever since, Diana Schumacher OBE and Martin Polden OBE both decided to step down from the Board of Trustees early in 2022. Their enormous contribution to ELF and their fight for environmental justice in the UK is widely recognised and greatly appreciated. They are now both Honorary Vice Presidents.

Kirsty Schneeberger also stepped down as a Trustee after five years at ELF. Kirsty assisted ELF with funding initiatives, bringing energy and unique experience in the environmental funding world. We thank Kirsty for her highly significant contribution to our charity and welcome her willingness to retain links with ELF.

Finally, whilst no new trustee appointments were made during the year, several excellent potential appointments were identified and scheduled to be confirmed in 2022.

Funding

In 2021 ELF was delighted to secure Tudor Trust continuous funding for a further three years. Tudor Trust have been grant supporters of ELF for the previous three years and as our grant period came to an end, they permitted us to apply for continuous funding. We asked for two further years of funding of £30,000.00 per year. The Tudor Trust generously agreed to a further three years. The continued, enthusiastic support of Tudor Trust is hugely appreciated, especially as their support commands significant respect amongst other supporters of all kinds.

We received a final payment from the Treebeard Trust in 2021 of £15,000. Treebeard have been great supporters of ELF over recent years and, along with the Tudor Trust, have been central to our reinvigoration.

The kindness of our friend and advisor Roger De Freitas continued in 2021. Generous with his time throughout the year, his family trust also donated funds to pay for the catering at the Reviving UK Waterway s event. Thank you Roger, for your continuing generosity and support.

Membership, Public and Professional

ELF has three types of membership: public, professional and university, each paying an annual fee to support ELF’s work.

Public membership is for members of the general public, including community groups, many of which continue to support us long after their particular issue has been addressed by us. We have over 60 public and community members, a number which is has remained steady in recent years. Although it’s not a requirement to be an ELF public member to be able to receive ELF assistance, all ELF enquirers are asked to join. ELF also receives donations from members, those it has assisted, and other supporters.

Professional members are the solicitors, barristers and technical consultants who agree to provide pro bono assistance on ELF enquirers. Professional membership numbers currently also stand at a little over 60 and are growing.

University membership, currently 16 universities, is also growing. Given the reach of each university member, this is especially exciting.

ENVIRONMENTAL LAW FOUNDATION

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Financial review

This year there was a surplus of £4,290 (2021 - deficit of £1,857). The total funds of the charity at the year end were £40,504 (2021 - £36,214) which is made up of an unrestricted fund surplus of £38,504 (2021 - £13,914) and restricted funds of £2,000 (2021 - £22,300).

The Trustees have set their minimum level of reserves at three months typical expenditure and the current level of unrestricted reserves represents approximately 7 months of typical expenditure.

The trustees assess on a regular basis the major risks to which the charity is exposed, in particular those related to the operations and finances of the Foundation, and are satisfied that systems are in place to mitigate its exposure to major risks.

Structure, governance and management

Environmental Law Foundation (ELF) is a registered charity number 1045918. It is established as a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: N J Flynn

D Hart M A Polden OBE (Resigned 10 March 2022) D C B Schumacher OBE (Resigned 10 March 2022) J C Tabone M R Taite Dr J Woods R D Wald K Schneeberger (Resigned 10 March 2022) C Day

The trustees of the charitable company form its Committee of Management and Governing Body, and are empowered to act as necessary in order for the charitable company to fulfil its objectives. The members of the charitable company or fellow trustees may appoint trustees at any time and appropriate induction and training is given on appointment of new trustees.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Concluding note

The Environmental Law Foundation retains the good fortune to be working with the most wonderful and diverse range of communities which come to ELF because they care about their environment. We are also blessed with a professional community who will consider pro-bono assistance for those we refer to them. And last but not least we are immensely grateful to our academic friends through the University Network who enable the vital link between ELF and the law students and environmental lawyers of the future.

This report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

The trustees report was approved by the Board of Trustees.

M R Taite

Trustee Dated: 2 November 2022

ENVIRONMENTAL LAW FOUNDATION

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees, who are also the directors of Environmental Law Foundation for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of 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 year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ENVIRONMENTAL LAW FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENVIRONMENTAL LAW FOUNDATION

I report to the trustees on my examination of the financial statements of Environmental Law Foundation (the charitable company) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Kendall Wadley LLP

Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS

Dated: 2 November 2022

ENVIRONMENTAL LAW FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and
memberships
3
68,753
-
Investments
4
6
-
Total income
68,759
-
Expenditure on:
Charitable activities
5
64,469
-
Net incoming/(outgoing)
resources before transfers
4,290
-
Gross transfers between
funds
20,300
(20,300)
Net income/(expenditure) for
the year/
Net movement in funds
24,590
(20,300)
Fund balances at 1 April 2021
13,914
22,300
Fund balances at 31 March
2022
38,504
2,000		 Total Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
68,753
47,079
-
6
17
-
68,759
47,096
-
64,469
48,953
-
4,290
(1,857)
-
-
-
-
4,290
(1,857)
-
36,214
15,771
22,300
40,504
13,914
22,300		 Total
2021
£
47,079
17
47,096
48,953
(1,857)
-
(1,857)
38,071
36,214

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ENVIRONMENTAL LAW FOUNDATION

BALANCE SHEET

AS AT 31 MARCH 2022

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Income funds
Restricted funds
11
Unrestricted funds		 2022
£
43,222
(2,718)		 £
40,504
2,000
38,504
40,504		 2021
£
37,564
(1,350)		 £
36,214
22,300
13,914
36,214

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 2 November 2022

M R Taite

Trustee

Company registration number 02485383

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Environmental Law Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is The Barn, 36 High Street, Pershore, Worcestershire, WR10 1DP.

1.1 Accounting convention

The accounts have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charitable company is a Public Benefit Entity as defined by FRS 102.

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount.

1.5 Resources expended

Expenditure is recognised on an accruals basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers 3 years on cost

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and memberships

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Donations, gifts and memberships 21,133 25,079
Grants received 47,620 22,000
68,753 47,079

4 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 6 17
Charitable activities
Charitable Charitable
activities activities
2022 2021
£ £
Staff costs 56,691 39,282
Consultancy fees 2,638 7,562
59,329 46,844
Share of support costs (see note 6) 4,190 1,709
Share of governance costs (see note 6) 950 400
64,469 48,953

5 Charitable activities

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

6 Support costs

Support
costs
Governance
costs
£
£
Depreciation
-
-
Printing and stationery
-
-
Computer running costs
935
-
Insurance
716
-
Bank charges
216
-
Professional charges
1,606
-
Sundry expenses
-
-
Travel and subsistence
717
-
Accountancy/Independen
t Examination Fees
-
950
4,190
950
Analysed between
Charitable activities
4,190
950		 2022
£
-
-
935
716
216
1,606
-
717
950
5,140
5,140		 2021 Basis of allocation
£
379 By activity
659 By activity
- By activity
593 By activity
54 By activity
- By activity
24 By activity
- By activity
400
Governance
2,109
2,109

Governance costs includes payments to the accountants of £1,240 (2021- £1,000) for independent examination fees).

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and no travel expenses were reimbursed (2021 £nil).

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

8 Employees

Number of employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Salaried staff 4 3
Time costs 2022 2021
£ £
Salaries and consultants fees 57,373 45,558
Other pension costs 1,956 1,286
59,329 46,844

Included in salaries and consultants fees is £55,998 (2021- £38,639) paid through the payroll and £2,638 (2021- £7,562) invoiced direct on an hourly basis by 1 (2021 - 1) consultant.

There were no employees whose annual remuneration was £60,000 or more.

9 Tangible fixed assets

Tangible fixed assets
Computers
£
Cost
At 1 April 2021 1,139
At 31 March 2022 1,139
Depreciation and impairment
At 1 April 2021 1,139
At 31 March 2022 1,139
Carrying amount
At 31 March 2022 nil
At 31 March 2021 nil

ENVIRONMENTAL LAW FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

10 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
1,600
-
218
900
2,718		 2021
£
-
800
550
-
1,350

11 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement
in funds
Incoming Balance at Transfers Balance at
resources
1 April 2021		 31 March
£ £ £ 2022
£
Tudor Trust Grant - 22,300 (22,300) -
Tudor Trust Wellbeing Grant - - 2,000 2,000
- 22,300 (20,300) 2,000

Tudor Trust Grant - this fund represents amounts received to cover specific staffing costs. The expenditure was incurred in 2021 but incorrectly allocated to unrestricted funds and so the funds have been transferred. Tudor Trust Wellbeing Grant - this fund represents amounts received to support the wellbeing of the staff, volunteers and Trustees and was incorrectly allocated to unrestricted funds in 2021.

12 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
March 2022 are
represented by:
Current assets/(liabilities)
38,504
2,000
38,504
2,000		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
40,504
13,914
22,300
40,504
13,914
22,300		 Total
2021
£
36,214
36,214

13 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).