Charlty Registratlon No. 1045918 Company Reglstratlon No. 02485383 (England and Wales) ENVIRONMENTAL LAW FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ENVIRONMENTAL LAW FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees N J Flynn DHart J C Tabona M R Taite Dr J Woods RDWald CDay S McGibbon A J Carpenler Dr E Barritt (Appointed 21 March 2024) Charlty number 1045918 Company number 02485383 Reg18tared offica The Barn 36 High Street Pershore Worcestershire WR10 1DP Independent examlner Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS Bankers Na&s1 Bank PO Box 159 332 High Holborn London Depot Code 190 WC1V 7PS
ENVIRONMENTAL LAW FOUNDATION CONTENTS Page Twstaes report statement of trustees responsibilities Independent examiner's report Statement of financial activitles Balance sheet Notes to the accounts 10-16
ENVIRONMENTAL LAW FOUNDATION TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees présent Ihelr annual report and financial statements for Ihe year ended 31 March 2024. The accounts have been prepared in accordance wlth Ihe accounting policles Set out in note 1 to the accounts and comply with Ihe charitable company's M8morandum & Articles of Associalion, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended pract1 appli¢able to charities preparing their accounts in accordance wilh the Fln8ncial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016) ObJe¢dves and a¢tlvltle$ The objects for which the charttable company is established are:. To promote Ihe enhancement and cOnSeallOn of the environment., To advance the education of Ihe public about such matters relating to the preservation, conservation and sustainable development of the natural environment and the causes of environmental degradalion or concem,. To prolect and preserve the nalural and built envlronment where there is a communlty or nelghbourhood interest by providing advice and information to enable mèmbers of the public lo s&cure access to legal and olher professional advice and representation in cases con¢emed with the planning and development of such environment or non-compliance with environmental and administrative law and procedures., The promotion of sustainable development for the benefit of the public by,. Providing legal and expert guldance and support to thos8 working for and advocating the preservation, conservation and the protection of the environment and the prudent use of natural resources., Conductlng or commissioning research and publishing the results of such research- "Sustainable development" means Improving the quality of life whlle living within the carying Capacity of supporting ecosyslems and the natural environmenl witholrt compromlsing the ability of future generations to meet their own needs,. Th8 promotion of the sound administratlon of anvlronment and human rlghts law by: Provtding specialist legal advice, assistance and representation indudlng repsentatIOn in the ELrropean Court of Human Rights for those unable to obtain such legal advice, assistance and r6presentation as a result of their lack of re8our¢es', Providing advice on the institution structures and mechanlsms by which such law is enforced,. and Training the judiciary, lawyers, public authorilles and the public in the relevant law and administrative processes. 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 Commlssion's géneral guidan on public benefit, "Charities and Public Benefiv,. The trustees have paid due regard to guidance issued by the Charity Commlssion in deciding whal activlties the charllable company should undertake.
ENVIRONMENTAL LAW FOUNDATION TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Princlpal actlvlty The primary purpose of the Envlronmental Law Foundallon (ELF) is to make free legal advlce and support avallable to ordinary ¢ommunlUes confronted by environmental Issues that are in thè public interest, be they local or national. ELF helps those communities to particlpate In the environmental decision making process and to secure equal acGess b8fore the courts. This gives them a voice, enabling Ihem to challenge or Influence environmental decisions by which Ihey are affected. This is our Advice and Referral Servlce ("A&R°), run by our Executive Director, Emma Montlake, In addltlon, In 2013 we established the ELF university pro-bono environmental clinic nelwork, enabling unlverslty law students, under qualified supervision, to work on live cases. Since 2020, Ihese legal cllnlcs have been supplemented by our university policy clini¢s, which conduct longer-term empirical research, including some at unlversities whlch do not get Involved wlth live casos. The combined network has grown to Involve, at the end of the year, some 20 unlverslties, Including Institutions in England, Scolland and Wales, The unlversity network was eslablished and has been developed by Executive Director Tom Brenan, It falls within our Education, Policy and Outreach work. which Tom leads. Achievements and perfomiance Education, Policy and Olrtreach: During the year there were 20 unlversities in ELF'S unlver8ity network and we continued discussions wlth a number of others who were keen to Join. Whilsl our outreaGh programme almed al young adults is currentiy 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 ofour young ELF programme and a number ofour university partners operate both. Of our 20 partners, six offer both legal and policy clinlcs, ten offer a policy clinic only and four offér a legal clinic only. During th8 year, we ran two policy clinic research projects, one considering the Impact of proposals for Environmental Outcomes Reports and compliance with the Aarhus Convention, and the other mapping various ecological legal protections.along Ihe River Ouse and the River Uck as part of ELF'S ongoing work in Lewes on the introduction of a River Charter to protect the Rlghts of the River Ouse. In addition lo enhancing the outreach programme with empirical research opportunities to encourage the next generatlon of public interest envlronmental lawyers, these projects provide valuable data to assist ELF'S wider policy and oulreach work. Advice & Referral (A&R): During 2023124, our A&R team received some 300 requ6sts for help from affecled communities. This is consistent with previous years. The majorily related to land development, planning and development and loss of green spaces. A small selection of more notable cases is set out below. Rights of Nature.. recognitlon from Lewes Dlstrict Council On 20th February 2023 Lewes District Council passed a motion recognising thal there was a new global earth lurlsprudenc8 "Rights of Natur@" and that they would explore grantlng rights to the River Ouse, with the declaration of a river charter. ELF was instrumental in drafting the motion, working with a dlstrict councillor. We acted in support of Love Our Ouse, a community group established to counter threats lo the ecology of the Ouse. Our role Included helping the group to understand what legal and policy opportunltles existed for recognising the rights of the river and how charter could be implemented. Our work on Rlghts of Nature has Included important collaborations with the specialist rights of nature barrister Monica Feria-Tinla, with Ihe Amerlcan-Britlsh law fim Hogan Lovells, and other advisers. This Is a signlfl¢ant area of on-going work and we are grateful for the funding we have received to support it.
ENVIRONMENTAL LAW FOUNDATION TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 OEP upholds complaint against UK government, for first time ELF has been supportSng Robert Latimer, a well-known local anli-sewage campaigner In Whitburn, Sunderland, for some years. In March 2023, we sent a letter bafore aclion to DEFRA and OFWAT questionlng their interprètatlon of 'all normal local dimatic conditions. as set out in Ihe Urban Waste Water Regulations. Bob has years of evidencè of underreporting sewage discharges and that sewage is regularly discharged when there 16 no rain. This resulted in a complaint against the government belng upheld, for thé first time, by the Office for Environmental Protection over the interpretallon of "¢limatl¢ évents.. Reprieve for the rich biodiversity of Kent counlry park The site of the Betteshanger Colllery until 1989, the 230 acre Betteshanger Country Park was created as a leisure destlnatlon with an emphasis on outdoor spac8 and wildlife. Ils biodiversity is impressive and includes turtle doves, Ilzard orchids, water voles and mor8. These were threatened by linked plannlng applications for a 120 bedroom hotel and a surf lagoon. Acting for the local group, Friends of Betteshanger, we assisted them over the six months leading up to the relevant planning committee meetlng, maklng three submisslons and securlng counsel's advice in relation to their Ihree minute oral representstions at the planning meeting. Countering the plannlng officer's recommendation for approval, the planning committee refused the applications. BreGkland, East Anglia: preventing pollulion from intensive poultry and pig units ELF assisted a local community in the pre-application stage of two associated applications for twelve intenslve poultry units, and for four pig finishing sheds on slats, not straw. The site is 150 metres from the boundary of the Breckland Special Protection Area, one of our most important nature designated sites for the protection of birds. In the first Instance, the threal of avian Ilu from a unit housing millions of birds a year had not been considered, nor had the threats of air and land pollution arising from the very high volumes of chlckon excrem8nt. ELF lechnical member, Helen Hamilton, scrutinised the plannlng application environmental statem8nt, pulling out many inconsistencies and problems. We submltted an extensive objectlon on behalf of the local group. We also sent a letter to the Environment Agency pointlng out permit probl8ms with an associated aerobic digester, $6t to take all the excrement, with associated cumulatlvè impacls. Importantly, we also brought thls application to tha altention of Plantlife and the Woodland Trust, who also decided to submit representations. Executlve team and staffing Emma Montlake and Tom Brenan remain in their leadership roles as Joinl Executive Dlrectors, sharlng the leadershlp role and maintaining their individual responsibilities as Head of Casework for Emma and Head of Education & Policy for Tom. ELF has continued to employ a part-time paralegal to work wllhin A&R under Ihe supervlsion of Emma Monllake. However, with funding from the E¢olcgical Restoration Fund we have now been able to extend this to 30 hours a week. In Septamber 2023 we appointed Tanvi Sengupta from a fleld of 65 appll¢ants. A CambNdge University legal graduate with significant, hlghly relevant legal experience, Tanvi's appointment has Considerably increased ELF'S capacity to assist communities throughA&R and has enabled a streamlining of the system. In January 2024 we appointed a new Communications Officer, Dr Renee Karunungan, Renee has been experimenting with different forms of media lo get our message across, including video and various social media channels. Her on-going efforts are succeeding in raising our profile and engaging wilh many more people.
ENVIRONMENTAL LAW FOUNDATION TRUSTEES REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Funding Tudor Trust This has been th6 final of six years of continuous support from the Tudor Trust, amounting to £158,000 In total. The consistency of that support has been transfomialive for our charity and we are hugely grateful to the Tudor Trust for thelr help over such a crucial period. Baring Foundation The Baring Foundation agreed this year to support our work, specifically recognislng a need to help communities to navigate the planning system in relation to social and environmental justlce. Their grant is for £30,000 per year. for three years. Ecological Restoration Fund Founded by Daniel Holz, the Ecological Restoration Fund is a relalively recently establlshed environmental charity wlth high, UN~aligned global ambitions and funding to match. Their support of ELF'S core work is a tremendous vote of confidence. £50,000 pa for three years. Aurora Trusl The Aurora Trust came to us via the Environmental Funders Network, providing £7,500 towards our work on the Rlghts of Rivers programme, without which we would not have made the precedenl-selting progress that we have. Membershlp, Subscrlptions and Donations Our charity depends upon the pro bono work of our professional members. Some give a few hours per year, some give dozens. With thls In mind, we continue to limit any increases In membership fees to pro bono members. We are most grateful to thos8 barristers chambers which opt to provide significant additional support by taking our Gold Membership. In 2023124, Ihey were: 1 Crown Office Row 39 Essex Chambers 6 Pump Court Membership numbers are, across the board, slightly up on last year and now Include around 100 professlonal pro bono members (including some firms and chambers). We have a similar number of public members including studenls, community groups, and prlvate individual supporters. Income from membershlp subscriptions and donations amounted to just over £40,000 during the year. Flnanclal review This year there was a surplus of £81,281 {2023 - deficit of £622). The total funds of Ihe charity al the year 8nd were £121,163 (2023 - £39,882) which is made up of an unrestricted fund surplus of £74,363 (2023 - £37,882) and restricted funds of £46,800 (2023 - £2,000). The Trustees have set their minimum level of reserves at three months typical expenditure and the current level of unrostricted res6rves represents approximately 7 months of typical expenditure. The trustees assess on a regular basis the major rlsks to which the Charity is exposed, in particular those related to the operations and finances of the Foundation, and are satisfied that syslems are in place to mitigate its exposure to major risks. StNcture¥ governance and management Environmental Law Foundaljon (ELF) is a registered charity number 1045918. It is eslabllshed as a company limited by guarantee. The trustees, who are also the directors for the purpose of company law, and who seNed durlng the year were: N J Flynn DHart J C Tabone M R Taite
ENVIRONMENTAL LAW FOUNDATION TRUSTEES REPORT (¢ONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Dr J Wood8 RDWald CDay S McGlbbon A J Carpenler Dr E Barrltt (Appolnted 21 March 2024) It was wllh great 8adn888 that Wll $81d goaflbye to Mallfn Polden OBE, one of ELF'8 founder8. who dled on th& 5th Aprll 2023. Martln was a formlijable legal vlslonary," 8eÉUng up ELF In the garly 1990$ ha wa8 dotermlned to Improve a¢ces¥ to envlronmental Juslke for ordlnary peoplg. Our ca8eload 8lnc8 thgn and the number of rnmunltles who contlnua to 8tre6s Ihat, wlthout us. th&y had ftowh6 io tum and no route to JustSco,10 8 testament to Martln's vl8lon. He undèrstood tho neceislly for tha unlque role whl¢h ELF had to fuilli. Today, 88 tha otten terrlblg consequ8nce8 of pollutlon, blodlver81ty108$ and cllmate chang8 grow and dlsproportlonately affoct the 8ocLg1ty and eeonomlcally dISadvant8ge ELF ramalns tho only 89rVI of Its klnd. The charfiy18 thus even mor¥ vltal Ihan whon Martln holp to found IL In touch and pushlng UB to tho and, he Is greauy m185ed. Rlthgrd Wald K¢ ha8 Mntlnued to serves a8 ¢hafr of th8 Tw$tee$. Durlng the year, we also welcomed to tha board, Or Emlly Barrltt of Klng$ Colleg9 London. Emlly18 Sentor Leclurer In Envlronmental Law and Ihe Co- Dtrector of th8 Tran8natlon81 Law In8tltuto at Thé Dlck8on Poon School of Law. Hgr research fo$08 1)n gnvlronmenlal democracy, ac¢68S to Iu811¢0, publlc parfldpallon, st6ward8hlp and dlmata changa adJudlcatlDn. Emlly Is also a Centre Fellow at the Centre of Envlronment, Energy 8nd Natural RoUrce Qovemance. Unlver8lty ol CanTbrEdgé. Th8 Iru¥tee$ of Ihe charltablo company form It$ ¢ommlllo8 of M?nagemgnt and Qovornlng Body, and arg mpower¢d to act a8 ntces8ary In ordor for Ihé charflablè company to ftjlfil Its objectlveg. Tha mbmbers of the tharltable rnpany or fallow trustoes may appolnt IN8t888 at any Ilme and approprfate Inducllon and tralnlng18 glven on 8ppolntment of new Iru8tBe¥. None OF the InMtO88 h88 any benetklal Interest In the company. All of the Iru$i888 are members of tha company and guarantee lo contrjbute £1 In Ihe ovent of a wlndlng up. Looklng ah•ad Wo aw IA a far strongar financlal po8ltlon than for sorne years. Th18 wlll help UB fo In¢rgaaa the Scale and ¥cope ol our opgrotlon8 at a Ilme when thg ne8d for our 8ervlca$18 bé1¥ moro UTgenL acr088 the LJK. Th18 report h88 bèen prepared havlng laken advanlag8 of th8 small companle$ gxempiion In the ¢ompanl08AGt 2006. Th8 tru8teo8 report was apprnved by the Board of Tru8tae8. R Talte TNÈtee Dated: 18 Novernber 2024
ENVIRONMENTAL LAW FOUNDATION STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 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 wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Pracli¢e>, Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair vlew of the slate of affairs of the charltable company and of the incoming resources and application of r6sources, including th8 income and expenditure. of the charitable company for that year, In preparing these financial statements, the trustees are requlred to: select suitable accounting policias and then apply them consistently- observe the methods and principles In the Charities SORP., make judgements and estlmates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financlal statements,. and prepare the financial 5talements on the going concern basis unless it is inapproprlate to presume that the charilable company wlll continue in operation. The trustees are responsible for keeping adequate accounting records Ihat 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 Companias Act 2008. They are also responsible for safeguarding the asséts of the charitable company and hence for taking raasonable 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 report to the trustees on my examination of the financial statements of Environmental Law Foundalion (Ihe charilable company) for the year ended 31 March 2024. Responslbllltles and basls of report As the trustees of Ihe charitable company {and also its dlrectors for the purposes of company law) you are responsible for Ihe preparalion of Ihe financial statoments in accordance wlth Ihe requlrements 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 resped of my examination of the charitable companls financial statements carried out under sectlon 145 of the Charities Ad 2011 (the 2011 Act}. In carrying out my examination I have followed all the applicable Directions glven 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 malters have come to my attèntion In connection with the examinatlon glvlng me cause to believe that in any material resped: accountlng records were not kept in respect of Ihe charitable company as required by sec15on 386 of the 2006 Act., or the financlal statements do not accord with those records. or the financial statements do not comply with the accounting requirements of sectlon 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an Independent examination. or the financial stst6ments have not been prepared in accordanc8 with the methods and prtnciples of the Statement of Recommended Practlca for accounting and reporting by charities applicable to charities preparing their accounts in accordance wlth the Finan¢ial Reporting Slandard applloble In the UK and Republic of Ireland <FRS 102). ave no concerns an ould be drawn in thi ave come across no other matters In connection with the examination to which attention eport in order to enable a proper underslanding of the financial statements to be reached. endall Wadley LLP Granla Lodge 71 Graham Road Malvem Worcestershire WR14 2JS Dated.. 18 November 2024
ENVIRONMENTAL LAW FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unre$tri¢ted Rostricted funds funds 2024 2024 Total Unrestrictod Re$tri¢ted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacles Investments 114,428 1,278 62,300 176,728 1,278 67,951 249 67,951 249 Total Income 115,706 62,300 178,006 68,200 68,2iJO Expenditure on: Charitable activllies 79,225 17,500 96,725 68,822 68,822 Total expendituro 79,225 17,500 96,725 68,822 68,822 Net in¢omel{expendlturel and movement In funds 36,481 44.800 81,281 (622) (622) Reconclliatlon of funds: Fund balances al 1 April 2023 37,882 2,000 39,882 38,504 2,000 40,504 Fund balances at 31 March 2024 74,363 46,800 121,163 37,882 2,000 39,882 The statement of financial aclivities includes all gains and losses recognised In the year. All income and expendtture derive from continuing activilies.
ENVIRONMENTAL LAW FOUNDATION BALANCE SHEET AS Af 31 MARCH 2024 2024 2023 Notes Currant 88$Ot¥ Ca8h ?t bank and In hand 125273 40,677 Credltors: amount$ falllng dua wtthln ono year 12 (4,110) <795) Nét current a88ets 121,163 39,882 Tho fund8 of charltablo company Restrlctad Inrne fund8 Unr88trlcl8d fund8 14 15 46,800 74,393 2,000 37,882 121,163 39,882 Tha ¢ompany18 entltled lo Iho exernptlon from tha audll rBqulrprn8nl contalned In $ectlon 47Y of thè Compan188 AGt 2008, for the year onded 31 Marth 2024. Th8 tru6feè8 acknoedge thelr re8ponslbllltle8 for 8n8urlng that fh8 charlty keeps accountlng record8 whlch comply wEth 8ectlon 386 of the Act and for preparlng flnan¢lal 8laiomgnt8 whlch glve a true and falr vlew of Ihe 8tst6 of affalrs of the Company ay at thb end ol the financlal year and of Ils Incomlng ro¥ource8 and applleatlon of resour¢eo, Includlng Its Income and axpondlture, for tho flnancl81 year In acconlanGe wllh the Trqulrements of 86Ctlans 394 and 395 and whl¢h othgrwl¥a comply wlth the requlremont8 of Ihe Companle8 AGt 2008 ralatlng to ftnanclo18tatgments, 80 far as 8ppltcable to tho ¢ompany. The membors hava not requlred tha company to otytsln an audlt of Its tlnandal 81al8manlS for the year In que8tton In ac¢rKdanc8 wlth 8¥dlon 478. Th988 flnanclal $talem8nt8 hava been prap8r8d In accordanca wlth Ihe piovlslon8 8ppllcable to ¢ompanle8 BubJe¢t to the 8mall companles wlm8. The flnanclal 8tal8mants were approved by Iho trustees on 18 Novernbar 2024 MRTatt& Trutstoe Company reg18trallon number 02486383 (England and Wal08}
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty Infomjatlon Environmental Law Foundatlon is a prlvate company limited by guaranlee Incorporated in England and Wales. The registered office is The Barn, 36 High Streel, Pershore, Worcestershir6, WR10 1 DP. 1.1 A¢¢ounting Convention The accounts have been prepared in accordance with the charitable ¢ompanls Memorandum and Articles of Association, Ihe Companies Act 2006 and "Accounting and Reportlng by Charities.. Statement of Recommended Practlce appll¢able to charlties preparing their accounls in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Rapublic of Ireland (FRS 102)" (as am6nd8d for accounting periods commencing from 1 January 2016). Tho 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 Charlties applying FRS 102 Updale Bulletin 1 not to prepare a Slatement of Cash Flows. The financial statoments are prepared In slerling, whlch Is the functional currency of the charitable Company, Monetary amounts in these financial statomants are rounded to the nearest £. The financial statements hava been prepared under the hlstorical cost conventlon. The prlncipal accounting pollcies adopted are set out below. 1.2 Golng concem Al the time of approvlng the accounls, the INstees 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 ¢oncern basls of accounling 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 or grantors as lo how they may be used. The purposes and uses of Ihe restricted funds are set out in the notes to the financial statements. 1.4 Incomlng resource8 Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can b6 m&asur6d raliably, and it Is probable that income will be received. Cash donatlons are recognised on receipt. Other donations are recognised once the charitable company has been notified of Ihe donation, unless perfomiance conditions require deferral of the amount. 1.5 Resources expended Expenditure is recognised on an accruals basis. 1.8 Tanglble flxed assets Tanglble fixed assets are initially measured at cost and subsequenlly measured at C051 or valuation, net of depreciallon and any impairment losses. Depreciation 18 recognised so as to write off the cost or valuation of assets less thelr resldual values over thelr useful lives on the followlng bases: Computers 3 years on cost 10-
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles {Contlnued) The gain or loss arising on the dlsposal of an asset Is determined as the difference between the sala proceeds and the carrying value of the asset, and is recognised in the stalement of financial activilles. 1.7 Cash and cash equlvalents Cash and Cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with orlglnal malurllles of three months or less. 1.8 Flnanclal instruments The charitable company has elected to apply the provisions of Section 11 'Basi¢ Financtal Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial inslrumenls are re¢ognised in Ihe charilable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wllh the net amounts presented in the financial statements, when there is a legally enforceable right to sel off the recognised amounts and there Is an intenllon to settle on a net basis or to realise the asset and settle the liability simulianaously. Basic financial assets Basic financial assets, which Include debtors and cash and bank balances, are Initially measured at transaction price in¢ludlng transaction ¢osts and are subsequendy carried at amortised cost using the effective inlarest method, Flnancial assets classlfied as receivable within one year are not amortised. Baslc flnanclal liabllltles Basic financial liabllilies, in¢luding creditors are initially recognlsed at transactlon prtce. Financial liabilities dassified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been aquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one year or le8s. If not, they are presented as non-curr6nt Ilabilities. Trade creditors ar& recognised initially at transaction price and subsequentty measured at amortised cost using Ihe effective Interest method. Dereeognltlon of flnanclal Ilablllties Financlal liabilities are derecognised when the charitable companls contractual obligations expire or are discharged or cancelled. 1.9 Retirement benefits Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due. Crltl¢al ac¢ountlng estlmates and judgements In the application of the charitable ¢ompanls accounting policies, the Iruslees are required to make judgements, estimates and assumptions about the carrying amount of ass6ts and liabilities that are not readily apparent from other Sour6. The estimates and associated assumption8 are basad on hislorlcal experience and olher factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongolng 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 revSsion affects both current and future perlods. 11
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donations and membershlps Unrestrlcted Restrlcted funds funds Total Unrestricted funds 2024 2024 2024 2023 Donations, gifts and membershlps Grants received 34,427 80,001 5,000 57,300 39.427 137,301 17,951 50,000 114,428 62,300 176,728 67,951 Income from investments Unrestrlcted Unrestrfcted funds funds 2024 2023 Interest receivable 1,278 249 Expendlture on charltable activltles Charitable activities 2024 Charitable a¢tlvltie$ 2023 Direct costs Staff costs Enter ac905 in database 80,892 10,030 61,544 1,300 90,922 62,844 Share of support and governance costs (seo nots 6} Support Governance 4,315 1,488 5,078 900 96,725 68,822 Anatysls by fund Unreslricled funds Restricted funds 79,225 17,500 68,822 96,725 68,822 12-
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to actlvlties 2024 2023 Basls of allocation By acbw'ty By activity By activity By activity By aGtivity By activity Governanc8 Compuler running costs Insuran¢e Bank charges Professional charges Travel & subsistènce Events & marketlng Governance costs 1,778 674 238 1,039 586 1,177 718 228 1,233 830 894 900 1,488 5,803 5,978 Analysed between: Charitable activities 5,803 5,978 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl(¢redillng): Fees payable for the independent examinalion of the charity's financial slatemenls 1,488 900 Trustees Nono of the trustees (or any persons connecled with them) received any remuneration during the year, and no travel expenses were r8imbursed (2023 £nil). 13
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees Number of employees Th& average monthly number of employees during Iha year was: 2024 Number 2023 Number Salaried staff Time costs 2024 2023 Salarles (inc. employers Nl) Olher penslon ¢osls 87,918 3,004 60,600 2,244 90,922 62,844 Ther& were no employees whose annual remuneration was £60,000 or more. 10 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 11 Tanglble fixed assets Computers Cost At 1 April 2023 1,139 At 31 March 2024 1,139 Depreciation and Impairment At 1 Apiil 2023 1,139 At 31 March 2024 1,139 Carrylng amount At 31 March 2024 nll Al 31 March 2023 14-
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Creditors: amounts falling due wlthin one yèar 2024 2023 othar laxalion and social secLFrity Other creditors A¢cruals and deferred income 2,585 331 1,194 (383) 278 900 4,110 795 13 Retlrement beneflt $¢hemes 2024 2023 Deflned contiibution schemes Charge to profit or loss in respect of defined contribution schemes 3,004 2,244 The charitable company operat6s a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independenuy administered fund. 14 Restri¢tsd funds Tha restricted funds of Ihe charity comprlse the unexpended balances of donations and grants held on trust subject to specific conditions by donors as lo how they may be used. At 1 April 2023 InGoming Re$ources At 31 March resour¢e8 expended 2024 Tudor Trust Wellbelng Grant Baring Foundation Nelmork for Social Change Aurora Trust Gower Street 2,000 2,000 25,000 19,800 30,000 19,800 7,500 5,000 (5,000) (7,500) (5,000) 2,000 62,300 {17,500) 46,800 Prevlous year: At 1 Aprfl 2022 Incomlng Regource8 At 31 March resources xpended 2023 Tudor Trust Wellbeing Grant 2,000 2,000 15-
ENVIRONMENTAL LAW FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Restricted funds (Continued) Tudor Trust Wellbeing Grant - this fund represents amounts received to support the wellbeing of the staff, volunleers and Truslees. Baring Foundalion - this fund represents amounts received to provide advlce and support to UK communities seeking environmental Justice. Network for Soclal Change - this fund represents represents amounts re¢elved towards a 'Righls of nature, policy ¢linl¢s rasearch project. Aurora Trust - this fund represents amounts recéived to work with local group 'Love Our Ouse. and Lewes Council on a democratic process In r8lation to river rtghts. Gower Street- this donatlon was made to support the River Ouse campalgn. 15 Unrestrlcted funds The unrestricted funds of the charity comprEse th6 unexpended balances of donations and grants which are not subject to specific condillons by donors and grantors as to how they may be used. These include designated funds which havé boen set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2023 Incomlng resources Resourcas At 31 Mar¢h expended 2024 General funds 37,882 115,706 (79,225) 74,363 Previou$ year: At 1 Aprll 2022 Incoming Resources At 31 March resources expended 2023 General funds 38,504 68,200 (68,822) 37,882 16 Analys15 of net assets between funds Unrestricted Restrictsd funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Fund balances at 31 March 2024 are represented by: Current asselsl(liabilities) 74,363 46,800 121,163 17,582 22,300 39,882 74,363 46,800 121,163 17,582 22,300 39,882 17 Rolated party transactions Th&r8 were no disclosable lated party transactions during the year (2023 - none), 16-