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← Environmental Justice Foundation Charitable Trust

2024-12-31-accounts

ENVIRONMENTAL JUSTICE FOUNDATION

CHARITABLE TRUST

TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Registered Charity No 1088128

ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

CONTENTS

Page
LEGAL AND ADMINISTRATIVE INFORMATION 1 - 2
TRUSTEES REPORT 3 - 28
INDEPENDENT AUDITORS REPORT 29 - 31
STATEMENT OF FINANCIAL ACTIVITIES 32
BALANCE SHEET 33
STATEMENT OF CASH FLOW 34
NOTES TO THE ACCOUNTS 35
45

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

CHARITY REGISTRATION: 1088128

TRUSTEES

Steve McIvor (Chair) Tessa Gregory Andrew Kalman Bob Lutgen (Treasurer) Juliana Ruhfus

DIRECTORS

Steve Trent - Founder - CEO Juliette Williams - Founder - Director

PRINCIPAL ADDRESS

Environmental Justice Foundation CT 2[nd] floor, Gensurco House 3-5 Spafield Street London, EC1R 4QB, UK

AUDITORS

Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London, EC3A 2AD

BANKING

Co-operative Bank Plc PO Box 101 1 Balloon Street Manchester, M60 4EP

Ebury 3rd Floor, 100 Victoria Street Cardinal Place London, SW1E 5JL

The Charity Bank Ltd Fosse House 182 High Street Tonbridge, TN9 1BE

Triodos Bank UK Ltd Deanery Road Bristol, BS1 5AS

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Wise

6th Floor, The Tea Building 56 Shoreditch High Street London, E1 6JJ

World First UK Limited Milbank Tower 21-24 Millbank London, SW1P 2QP

Page 3

ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

ABOUT EJF

OUR MISSION

The Environmental Justice Foundation (EJF) exists to protect our global climate, ocean, forests, wetlands, wildlife and defend the fundamental human right to a secure natural environment, recognising that all other rights are contingent on this.

EJF is a bold, informed risk-taker with a dedicated global team working in some of the toughest and most remote countries to bring attention to environmental crimes and human rights abuses that are often overlooked.

We work internationally to inform policy and drive systemic, durable reforms to protect our environment and defend human rights. We investigate and expose abuses and support environmental defenders, Indigenous peoples, communities and independent journalists on the frontlines of environmental injustice.

OUR VISION

Our vision is a world where natural habitats and environments can sustain and be sustained by the communities that depend upon them for their basic needs and livelihoods. Our campaigns aim to secure peaceful, equitable and sustainable futures.

OUR WORK

Investigations and filmmaking

Our investigations and films expose threats to our natural world and grassroots communities.

Global campaigns

Our strategic advocacy brings together cutting-edge research, film and investigations that leverage changes to the architecture of environmental protection and governance.

Grassroots empowerment

We deliver vital support, training and equipment to environmental defenders, Indigenous peoples and investigative journalists in the Global South, helping amplify their voices to secure change.

OUR PROGRAMMES

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR HEADLINE ACHIEVEMENTS IN 2024:

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR STRUCTURE AND GOVERNANCE

EJF is an international non-profit organisation headed by EJF Charitable Trust, which was established under a Deed of Trust in June 2000 and became a registered charity in August 2001. EJF was founded by Steve Trent (CEO) and Juliette Williams (Director), who are today supported by a Senior Management Team (SMT) representing local managers and a COO with deep-held experience in Europe, West Africa, Asia and Brazil. A UK Board of Trustees is ultimately responsible for EJF’s good governance, including financial controls, safeguarding and risk management and ensuring it fulfils the mission. The trustees serving during the FY2024 are listed on page 1.

the global income, agrees and oversees national and programmatic budgets and enables forensic monitoring and reporting of EJF’s global spending. The income and expenditures reported here almost the entirety of our international operations and demonstrate EJF’s exemplary impact and of exceptional value for money.

in the UK, representing one-quarter of the global team. Overseas, we have teams in Belgium, Brazil, Cameroon, France, Germany, Ghana, Indonesia, Japan, Liberia, Senegal, South Korea, Spain, Taiwan, Thailand and the Philippines. Our work is global, with field investigations, local partnerships and collaborative advocacy underway in many more countries. We are proud of our exceptional, dedicated global team of researchers, investigators, filmmakers, communications experts and campaigners who contribute to our vision of environmental justice.

in place to address multiple fiduciary issues. The trustees can nominate, appoint and re-elect board members. All trustees are unpaid, and none have a beneficial interest in the charity. The Board holds regular (at least twice yearly) in-person or hybrid meetings and addresses ad hoc governance issues as they arise. EJF’s structure involves the Board delegating all strategic decision -making, income generation and operational matters to the CEO, supported by the SMT. The CEO is responsible for reporting to the trustees on all operational and strategic issues, particularly regarding emerging risks, mitigations and new or updated policies. As the organisation has grown, the SMT has grown to reflect the diverse issues and geographies and optimise the expertise needed to deliver the most effective management and operational impact.

SECURING PUBLIC BENEFIT

The trustees and senior leadership ensure adherence to Charity Commission guidance concerning public benefit. This trustees report details EJF's beneficial impact on environmental protection and associated human rights and livelihoods. These are detailed throughout the report and arise from our thorough research and field investigations, filmmaking, strategic advocacy, and our programmes with grassroots communities, conservationists, and others who share our vision. Our films, reports, briefings and other communications reach strategic audiences, creating and sustaining change. EJF’s programme to deliver training, equipment and support to environmental defenders and journalists contributes to a stronger civil society that can better protect the natural world and hold ‘truth to power’. The public benefits are not unreasonably restricted in any way, nor is there any harm arising from the aims and activities.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

MANAGING OUR RISK

EJF uses proactive, actionable, integrated and wide-ranging risk management in all aspects of our work in the UK and internationally. The SMT leads with direct, informed oversight of risks and the Risk Register plots potential risks against their probability, priority and impact, identifying internal controls and other mitigation measures and responsibilities. Risk management is a standing item in SMT meetings; the SMT and trustees undertake additional, ad hoc discussions when new or strengthened risks are identified, for example, to mitigate cyber-attack risks. Our approach ensures appropriate systems and procedures are in place to reduce core internal risks and the highest levels of integrity, transparency and efficiency in reducing or eradicating risks.

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RISK MITIGATION MEASURES
Finance
-
We plan for income over three-year timeframes,
- Unforeseen falls in income due to tracking budgets accordingly and ensuring there is
changes in funder circumstances or an agreed plan where income is known to decline or
priorities cease at grant end.
-
Unrestricted reserves are scrutinised in monthly
-
Reserves fall below the agreed levels management meetings to maintain agreed levels.
-
We have sound financial controls and policy in place,
-
Fraudulent activity including multiple approvals of expenditures and
tight controls on foreign transactions and reporting.
-
Ability to track and report on funds, Income and budgets are carefully monitored and
grants and spends against budgets is controlled by EJF HQ.
-
not able to keep track of increasing EJF has a zero-tolerance approach to fraud,
complexity between funding lines conveying this expectation to all offices and partners.
-
and programmes A new finance system, scheduled for implementation
in early 2025, will further strengthen controls over
expenditure approvals and enable real-time grant
monitoring and budget tracking.
- -
Staff safety and security: EJF exceeds its duty of care to staff by providing
investigations and field programmes is training including, as appropriate, at-sea and first-
essential but challenging response medical training. Personal safety
equipment is provided to staff and shared as
appropriate with beneficiaries.
- Detailed risk assessments including expert local
guidance are required before any overseas trip or
field travel is approved.
-
Security, risk assessment and medivac service is
provided through Global Guardian, and expert advice
and support is provided as needed.
-
Comprehensive health and travel insurance and
bespoke in-country support are reviewed to ensure
exemplary options are always provided.
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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

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Legal action Films, reports and materials are fact-checked by a
designated team member, peer reviewed and, where
appropriate, reviewed by lawyers.
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A fund is in place for legal reviews.
- Staff will be further trained to understand the risks
of strategic lawsuits against public participation
(SLAPP cases).
-
Cyber-attacks and data loss All staff are provided with the cyber security policy,
appropriate paid-for security software and routine
back-ups to cloud platforms and/or off-site hardware
for assets.
-
In 2024, we underwent a cybersecurity review by a
accounts and searched for sensitive material on the
implemented in early 2025.
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Safeguarding (EJF or partner EJF has a zero tolerance policy for any safeguarding
organisation) violations by or to EJF staff or partners, or the
beneficiaries and communities we work within. The
policy is regularly reviewed and updated, most
recently following an independent review of its
implementation in our offices with the largest field
operations.
- Guidance within the SMT ensures that all staff and
partners understand that safeguarding is
at every level, without exception.
-
A whistle-blowing policy is in place, and appropriate
dedicated contacts are provided for whistle-blowers
anonymity.
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Departure of key staff threatens New recruitment and induction protocols continue to
programme delivery be improved alongside a strengthened work culture
for staff.
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Staff benefits, training and incentives.
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Succession planning and internal training and
promotion is underway to reduce risk from staff
departures.
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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

BUILDING A DIVERSE, EQUITABLE AND INCLUSIVE GLOBAL TEAM

At the close of 2024, EJF employed 30 staff on the UK payroll and a further 83 in our country offices; 53 staff are female and 60 are male.

Our mission is to protect the natural world and associated human rights. Underrepresented and marginalised people and communities are fundamental to our approach to environmental protection: we engage with and empower local communities and build their participation to protect the natural environment and sustain their grassroots livelihoods. Our working culture, internally and externally, embraces diversity, equity and inclusion (DEI).

We recognise the value of an inclusive approach and the contributions that many varied experiences and perspectives bring to our local, national and global teams and network. Our DEI culture strives to ensure nurtured, and they are supported to achieve their potential. We strive to recruit from underrepresented groups and communities, diverse races, ethnicities, religions, abilities and education, genders, and sexual orientations.

We are proud that all our overseas staff members are drawn from the local workforce and our programme delivery is strengthened by this deep local expertise, insight and experience. We support and develop regional and national talent, aiming to enhance national capacity and enable grassroots activism to thrive in the long-term. Our SMT includes representation from four continents.

We recruit staff, without prejudice or discrimination, applying equitable and inclusive terms and build equity, offering career progression, training and personal development opportunities. We aim to excel as an engaged, open and supportive employer. We want to provide fairly paid, long-term positions that nurture an inspired, motivated professional team working to secure environmental justice. We aim to employ the most able and committed staff, working hard to enable their success and deliver the greatest possible long-term positive impact.

BUILDING SUSTAINABILITY INTO ALL THAT WE DO

Our campaign activities leave a footprint in the form of energy and resource demands arising from unavoidable travel, energy usage, equipment provision and printing, amongst others. Our Sustainability Policy provides comprehensive, detailed guidance to recognise and reduce our carbon footprint and show leadership across our work culture, travel, offices and finance and investments.

In 2025, we will launch a process to ensure our carbon offset is invested in proven, locally-led projects that are recommended to EJF, rather than through a commercial third-party, and deliver true valueadded for grassroots communities, nature-based solutions and renewable energy.

INCOME FOR IMPACT FUNDRAISING POLICY

Most of EJF's income comes from private philanthropy (77%) and government grant-making (20%). The remainder comes from donations, sales and special events and investment income (3%).

Our fundraising is led by the leadership and Senior Management Team. We have built trusted relationships with multiple long-term donors, and our work and impact on the natural world speak for themselves. EJF never employs professional fundraisers, external fundraising agencies, or contractors, nor do we have direct marketing appeals (advertising, mail, or in person) or undertake public fundraising such as street collections. We are registered with the Fundraising Regulator and follow the code of Fundraising Practice.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

Our growth strategy aims to double our income in the next 5-year period, to diversify our funding sources and increase the proportion of unrestricted and multi-year funding to plan long-term while also being able to respond to emerging opportunities. We conduct due diligence and never accept funding that could compromise our independence or integrity. We will protect EJF's reputation, encourage transparency and enhance public trust and confidence in our work, impact and value for money.

SUPPORTING PARTNERS GRANT MAKING POLICY

On occasion, EJF awards grants to strategic and implementing partner organisations. We act as the fiscal sponsor for both government and philanthropic-funded civil society coalitions in the EU, Ghana, Korea and the UK. We are also increasingly making small grants to small organisations on the front line of efforts to combat environmental injustice in the Global South. All grants require due diligence checks, a written sub-grant agreement and regular reporting from the recipient.

THANK YOU TO OUR FUNDERS AND SUPPORTERS

EJF is deeply appreciative of the support from private and statutory funders and the generous contributions from individuals and businesses who share our vision for a better world where people and nature can thrive.

IN 2024, OUR FUNDERS INCLUDED:

Arcadia Fund Bloomberg Ocean Fund Dropbox Foundation Dunn Family Charitable Fund Fisheries Governance Project Global Fishing Watch Gordon and Betty Moore Foundation Humanity United Meridian Institute Norwegian Agency for Development Cooperation (NORAD) Norwegian Retailers Environment Fund Neighbourhood Development and International Cooperation Instrument (European Commission) Oak Foundation Oceankind Oceans 5 CAF America Paul M. Angell Family Foundation Tara Climate Ltd The Rufford Foundation The Waterloo Foundation US State Department Walton Family Foundation

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

The trustees present their report and accounts for the year ending 31 December 2024. The accounts have been prepared following the accounting policies set out in note 1 to the accounts and comply with the charity trust deed dated 29 June 2000 and all applicable laws and regulations.

INCOME: £6,987,520 EXPENDITURE: £5,945,840

YEAR END BALANCE Total Available funds: £6,371,233

RESERVES

The trustees together with the CEO and Director closely monitor and assess expenditures to establish an 3 million, representing approximately six months of core operational costs.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

THE YEAR IN NUMBERS

14 campaign reports

11,500+ report viewings online in over 130 countries

8 major investigative films produced

10 policy briefings and recommendations

2,045 mentions of EJF in the media

Thailand: 59 tonnes of discarded fishing gear retrieved from the sea | $19,900 generated for communities

Indonesia: 10 investigative journalists trained and 8 articles published | 9.2 tonnes of discarded fishing gear retrieved from the sea | $4,500 generated for communities

Thailand, Indonesia and Philippines: 520+ interviews with migrant fishers

Somalia: 4 articles on illegal fishing and coastal protection published by trained journalists

Taiwan: 3 illegal fishing vessel alerts submitted to Taiwan Fisheries Agency

Senegal and Cameroon: 17 illegal fishing vessel alerts

Liberia: 91 fishermen trained in our DASE app to document illegal fishing | 70 fishermen trained to conduct at-sea rescues, and 23 lives saved | 960 women benefited from Village Savings and Loans Associations | $115,000 s aved by VSLAs

Ghana: 467 fishing community voices drive improvements to fisheries bill

Brazil: 50+ Indigenous firefighters trained to use drones | 597,000 hectares of native grasslands, flooded savannas and forests protected

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR WORK: PROTECTING THE OCEAN

people rely on marine resources for their food and income. The ocean also plays a crucial role in our fight against climate change by absorbing vast amounts of greenhouse gas emissions, helping prevent the worst impacts of our addiction to fossil fuels.

We know the ocean holds priceless value, and yet we continue to abuse it through illegal fishing and overfishing, plastic, chemical and noise pollution, and climate change. In 2023, we released a , which set forth a path to protect our seas. Our commitment to this irreplaceable ecosystem remains steadfast.

Our ocean programme is centred around investigations and grassroots partnerships that expose illegal fishing and human rights violations at sea and drive systemic, durable policy-led solutions to combat these abuses. We work closely with coastal communities and local organisations who are directly impacted by illegal fishing and share their stories on the international stage to push for meaningful change. With a grassroots-led mindset, our investigations generate evidence that we share with influential authorities to secure stronger protection of the marine environment and greater transparency in the global seafood supply chain.

In addition to our investigative campaigns, we envision a future where marine resources are protected and managed by the communities who rely on them for their livelihoods. We believe in local governance and participation. Many coastal communities understand fishing to be an integral part of their self-identity and culture, and the value of local resources is most deeply understood by the communities that need them.

We are also dedicated to protecting the biodiversity and ecological value of our ocean from surface pollution and harmful operations in untouched environments. This includes reversing the marine plastics crisis to restore our -sea mining and calling for a global moratorium on this destructive industry.

In 2024, our ocean programme was active in important fishing nations and those affected by global fishing fleets, including Cameroon, Ghana, Indonesia, Liberia, the Philippines, Senegal, Taiwan, Thailand and South Korea. Our programme also spanned significant seafood markets, such as the EU and UK, Japan and the US, pushing for stronger oversight of imports and leveraging action for legal, sustainable seafood value chains.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

EXPOSING AND ENDING ILLEGAL FISHING AND HUMAN RIGHTS ABUSES AT SEA

one-third of global fish populations are overfished. Over 3.5 billion people around the world rely on fisheries for food and income, but illegal, unreported and unregulated (IUU) fishing practices are threatening these resources. Unsustainable and illegal practices - such as overexploiting resources, killing protected species and operating in protected areas and without licenses - jeopardise global fish populations and destroy marine ecosystems.

IUU fishing accounts for one in every five fish caught, and illicit fish catch trade costs the global economy between US$26 billion and US$50 each year. Importantly, destructive and unsustainable fishing practices threaten more than just wildlife populations: these practices have allowed for an environment of violence and human rights abuses for workers aboard vessels.

For over a decade, we have been working to expose and end illegal fishing practices, increase transparency in global seafood supply chains and advocate to protect the rights of workers. Our investigations combine compelling interviews with fishers, remote vessel tracking and analysis of the true beneficial owners of fishing fleets, mapping seafood supply chains and grassroots intelligence. In 2024, we shared evidence from several major investigations with lawmakers, prompting immediate interventions.

THE IMPACT OF ILLEGAL ACTIVITY ABOARD CHINESE FISHING FLEETS

Our intelligence on illegal fishing and human rights abuses by Chinese distant-water fleets informed government actions.

In April, we published a major report and film, , on the systematic illegal fishing and human rights abuses by Chinese distant-water fleets in the Southwest Indian Ocean (SWIO). EJF interviewed 44 migrant crew members, who talked of the grave human rights and environmental violations perpetrated by the fleet: 100% of fishers we interviewed reported abusive working and living conditions, 80% reported shark finning (removing the injury of vulnerable marine megafauna such as dolphins and turtles.

Our investigations showed how these abuses are seemingly endemic across the Chinese distant-water fishing (DWF) fleet, uncovered on every vessel, in all geographies and every jurisdiction. Out of the 138 Chinese DWF vessels authorised to operate in the SWIO in 2023, our investigation found that 95 are longliners targeting tuna and tuna-like species. Of the 95 longliners, 47% are linked to cases of illegal fishing and/or human rights abuses. Between 2017 and 2023, interviewees reported four crew deaths on board the longliners.

We briefed senior government officials on our findings, including the Director for Ocean Policy at the White House Fisheries. The European Commission responded to the intelligence we shared by asking for detailed information to inform their bilateral dialogue with China on IUU fishing.

IMPACT: The evidence from our investigation is being used by a wide range of US Government agencies to inform their work combating illegal fishing and by EU Member States to target inspections of seafood caught by Chinese distant-water fleets.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

Major news coverage of our report included POLITICO, The Economist, World Politics Review and Spiegel. We will continue our investigations into the Chinese fleet, widening the scope to include the significant problems that unregulated squid fisheries create across the high seas.

FROM INVESTIGATIONS TO IMPACT

Our investigations unmasked illegal fishing and human rights violations across the world.

In March, we published an investigation on the Zhejiang Ocean Family company (ZOF), which accounted for nearly that 12 vessels ZOF owned or chartered were systematically engaging in different forms of illegal fishing and human rights abuses. The report, illustrated the Financial Times, Le Marin and RFI.

IMPACT:

report was published, leading to several Western retailers ending purchases from the company.

IMPACT: Our advocacy resulted in one major Japanese company confirming it will remove ZOF from its supply chain by April 2025.

In November, we released a report, , which examined the widespread illegal use of driftnets by Moroccan vessels in the Alboran Sea. Our investigators spent time on the Alboran Sea, finding these nets target species such as swordfish, whose population is critically endangered in the Mediterranean, and cause high levels of bycatch including endangered species like sea turtles and sharks. We directed our recommendations to end illegal driftnet use to the Moroccan government, the EU, the International Commission for the Conservation of Atlantic Tunas and the General Fisheries Commission for the Mediterranean. Telquel and Le Desk were among the outlets who covered the report.

IMPACT: Morocco and Spain expressed their willingness to engage with EJF to discuss our findings and explore pathways forward.

Our detailed investigations can sometimes take years to see results. In 2020, we detected vessels associated with Senegal illegally fishing in the Atlantic Ocean. Ultimately, we uncovered a Senegalese company operating vessels linked to a large-scale illegal fishing network supplying international markets.

IMPACT: Senegal announced it had imposed a US $1.3 million fine for fisheries violations. Our findings prompted sanctions in Taiwan, investigations in China and fisheries reforms in The Gambia.

NATIONAL PROGRAMMES

Ghana:

smallwith violators facing a fine of up to US2 million, the thriving trade still threatens ocean ecosystems and community the authorities.

IMPACT:

vessels had their licenses suspended.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

Cameroon: In November, we released a new, in-depth investigation that uncovered illegal fishing and poor onboard working conditions in Cameroon. We submitted evidence to authorities and published a briefing,

.

IMPACT: Authorities issued official warnings against the cases we reported.

The Philippines: Our investigators gathered multiple testimonies from Filipino fishers who endured extensive working hours, physical and verbal abuse and witnessed illegal shark finning and wildlife killing. We released a film in December, and the accompanying report will be released in 2025.

HARNESSING EU AND US MARKET INFLUENCE

Our global advocacy teams leveraged influence from key markets to combat IUU fishing and prevent human rights violations at sea. In the EU, the European Commission and other EU agencies used our information to act against illegal fish imports and promote global fisheries governance.

IMPACT: For the first time, informed by our investigations, the European Union raised the issue of human rights abuses in the fisheries sector in high-level dialogues with China.

We engaged with US government agencies to support regulatory measures addressing illegal fishing and human rights abuses linked to seafood imports.

IMPACT:

Administration announced US port bans to vessels flagged by China and Senegal.

We also collaborated with the US Office to Monitor and Combat Trafficking in Persons to support regulations addressing illegal fishing and related human rights abuses. Our findings were prominently featured in the US

PROMOTING TRANSPARENCY AND TRACEABILITY IN GLOBAL SEAFOOD SUPPLY CHAINS

Seafood is the most significant globally traded food commodity. The absence of transparency and accountability within the sector enables illegal fishing and labour rights abuses, as well as mismanagement and unsustainable, inequitable access to marine resources, fraud and corruption.

chains. These will underpin fisheries transparency and accountability and change the conditions that allow illegal fishing and other abuses to thrive unchecked. Recognising this, we advocate for transparency on several fronts. The Coalition for Fisheries Transparency is a global network of civil society organisations advocating for stronger Additionally, as part of the EU IUU Fishing Coalition, we work with Oceana, The Nature Conservancy, The Pew Charitable Trusts and WWF to fight IUU fishing in the EU and globally by promoting transparency, accountability and advocating for measures to detect and prevent illegal practices. Guiding our efforts, the Global Charter for Fisheries Transparency, published in 2023, sets out 10 principles to achieve greater transparency and sustainability in the fishing sector. This year, our teams and partners were pleased to see multiple jurisdictions take crucial steps toward increasing transparency in their fisheries governance.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUTPUT: We published a report in May, Evaluating Fisheries Transparency in Six Southwest Indian Ocean Nations , which assessed fisheries transparency in Comoros, Madagascar, Mauritius, Mozambique, Seychelles and Tanzania.

CHAMPIONING TRANSPARENCY POLICY REFORMS

EU: We made substantial progress in our advocacy for transparency reforms within the EU, notably with the adoption of new rules for fisheries control that reflect several transparency measures.

IMPACT: In the most significant EU fisheries reform in a decade, the EU adopted revised Fisheries Control and IUU Regulations in January. This development enables the EU to fulfil its

IUU fishing and human rights abuses was applied to show decision-makers the utility of greater transparency.

Some of the key changes to the EU IUU Regulation were an improved catch certificate system to strengthen seafood traceability, and more robust port state measures to ban seafood from socalled “red - carded” countries entering European ports. In a new designation, fishing using forced labour is also now considered to be a serious infringement of the Regulation.

IMPACT: The new policy had immediate effects: several ships previously flying “flags of

France: We signed an MOU with France’s Ambassador for the Oceans and Special Envoy of the President of the Republic for the UN Ocean Conference (UNOC), to be held in Nice in June 2025. This makes EJF an official partner of the Conference and will help give our goals a stronger profile.

Spain : We helped to shape a new law on IUU fishing. The growing recognition of our expertise has led to invitations to meet with legislators and contribute to public consultations, ensuring our priorities, including beneficial ownership, transparency and an effective sanctioning regime, are reflected in law.

UK: In October, the UK government gave its support for the Global Charter for Fisheries Transparency principles:

QUOTE: “[The government] welcomes the broad principles set out in the Global Charter for Fisheries Transparency and sees considerable merit in its objective of improving transparency and accountability in global fisheries governance and management.” - Daniel Zeichner, MP, Minister of State, DEFRA.

Thailand: Over the past seven years, EJF has led a tough campaign to reform Thailand's fisheries, securing notable wins. Proposals by the newly-elected Royal Thai Government threatened to undermine that progress, compelling us to act fast and rally support with our local partners. In November, EJF’s CEO and regional head with the Thai Foreign Minister and other senior ministers to advocate for protections against illegal fishing in this critical export-led industry.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

IMPACT: Our local team led a dynamic advocacy campaign to safeguard hard-won reforms. To

environment.

South Korea: In April, the South Korean government publicly endorsed the Charter for Fisheries Transparency at the Our Ocean Conference.

IMPACT:

key elements of our recommended benchmarks.

Taiwan: EJF was invited to join a Taiwanese government working group to review and make recommendations on fisheries laws.

IMPACT: Cameroon adopted the long-awaited Fisheries and Aquaculture Law in December. EJF had worked tirelessly with authorities, sharing our expertise and helping to develop a robust legal framework aligned with the Global Charter for Fisheries Transparency. The government also published an updated list of authorised fishing vessels sharing information and building transparency.

IMPACT: In Senegal , the critical need to reform the fishing sector was underscored by the

investigations. The Ministry of Fisheries also finally released a list of industrial vessels authorised to fish in Senegalese waters, as well as an official communication on IUU fishing sanctions and the number of fines to be collected.

Ghana: Our team brought together several local fisheries organisations to review the new draft fisheries law, advocating for transparency and beneficial ownership declarations by industrial vessel operators. Our support included strategically engaging the Parliamentary Select Committee on Fisheries to scrutinise the fisheries bill, which will help to ensure it will be effective and support local fishers and coastal communities.

QUOTE:

Bottom trawlers have discarded over 400 million tonnes of untargeted marine life overboard over the past 65 years.

As part of our commitment to conserve and restore ocean habitats, we campaign for marine protected areas, zones designated for special protection because of their high biodiversity values, and for their proper legal path and severely damaging seafloor habitats. By reducing fish populations and undermining the habitats that are the very foundation of marine biodiversity, bottom trawling drastically impacts the livelihoods of small-scale fishing communities.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

We released , a film and report that reveals the damaging ecological impact of bottom trawling in Thailand. Our advocacy encourages the Royal Thai Government to phase-out the harmful practice.

In the EU, we advanced our campaign against bottom trawling by focusing on the power of law in driving change. In October, EJF and our French partner Défense de Milieux Aquatiques (DMA) agreed to launch legal action in 2025 against the French government for failing to ban bottom trawling in MPAs.

Our global advocacy teams have also been championing policy reforms to protect workers from the human rights abuses enabled by illegal fishing. This year, we saw advancement on several international policies aiming to safeguard these human rights:

IMPACT: In Indonesia, our team worked with the government to secure a landmark Constitutional Court verdict recognising migrant fishers and ensuring their inclusion under legal protections.

IMPACT: In the EU, a regulation was adopted in November, banning products made with forced labour. Our documentation of illegal fishing and human rights abuses provided supporting evidence throughout the processes, demonstrating the need for stronger protections.

IMPACT: In Taiwan, as part of the implementation of the Fisheries and Human Rights Action Plan, over 300 Taiwanese distant fishing vessels installed CCTVs onboard.

IMPACT: In South Korea, the government announced a plan to improve conditions for migrant workers on distant-water fishing vessels, which, amongst other points sets a maximum voyage length of 12 months and creates an online grievance system for migrant crew.

We have also been advocating for labour protection standards through the ratification and implementation of C188, a legal convention to secure decent working conditions for fishers. We work closely with Thai labour organisations

IMPACT: After 7+ years of advocacy and consultation with EJF, the Taiwan Ministry of Agriculture finalised the draft of the C188 Implementation Act.

ADVOCATING FOR SUSTAINABLE AND FAIR FISHERIES GOVERNANCE

Coastal communities in West Africa are severely impacted by illegal fishing. Around 37% of all fish in the region is caught illegally, affecting jobs and food security. In our focus countries, for example: in Ghana, the sector employs over 2.7 million people; in Liberia, small-scale fisheries account for up to 10% of the GDP; and in Liberia, around 80% of people are dependent on fish for protein. These communities are the custodians who can protect vital marine resources and ecosystems that are the foundation of local livelihoods. We aim to empower them.

EJF works to secure legal, sustainable and equitable fisheries in the Gulf of Guinea region. We promote inclusive grassroots participation in the governance and co-management of marine resources.

James Wollor, Chairman, Grand Cess MCS team, Grand Kru County

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

SUPPORTING LOCAL PARTICIPATION AND GOVERNANCE

-scale fishers to routinely gather and share evidence against industrial vessels fishing illegally. In September, we launched a new EU-funded

to support the sustainable management of small-scale fisheries. Our project builds localised capacity and technical skills that help establish participatory surveillance and governance. The Toolkit will be rolled out across 15 countries over the next 3 years, reaching many more remote fishing communities and supported by complementary actions delivered through our growing ocean and environmental defenders programmes.

REACH: In 2024, we trained 91 fishermen in Liberia to use DASE, and extended the reach to 50 communities in Ghana, two pilot sites in Cameroon and eight new sites in Senegal.

IMPACT: In Senegal, 2,143 images were submitted, capturing data from community surveillance at sea and onshore patrols. This led to dozens of warnings for violations of conservation rules.

which allows fishers to capture evidence while at sea. We fully support its implementation and plan

Nii Odarmetey, Chief Fisherman of Tema, Ghana

In Liberia, complementing our training for fishers to report illegal fishing, we collaborated with the National Coast Guard and National Fisheries and Aquaculture Authority to train fishermen to conduct at-sea rescue missions.

IMPACT: This year, 23 lives have been saved by at-sea rescue missions in Liberia, helping to - - management and combat illegal fishing.

INCREASING GENDER REPRESENTATION AND FINANCIAL FREEDOM

We also help establish co-management associations (CMA) that provide the formal footing, processes and structures to enable community engagement in decision-making and help ensure that marginalised groups have their needs heard. Within this, we are committed to uplifting a critical group: women. In Liberia, for example, women represent over half of the fisheries sector and our work recognises the need for women to be included in all levels of decision-making.

IMPACT: Our work has boosted leadership opportunities for women, contributing to an increase in their representation in CMA governance from 17% to at least 50%.

Beyond local governance, we are promoting alternative livelihood options for small-scale fishing communities, with projects that help diversify local economies and reduce dependence on fishing. In December, we published a report under the EU-funded Communities for Fisheries (Liberia) project, . The report

practical solutions to reduce dependency on marine resources while offering fish workers a pathway to financial security.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

In Liberia and Ghana, we have established Village Savings and Loan Associations (VSLAs) to help women strengthen their income resilience. In August, we published an evaluation coastal communities. Since 2021, EJF has trained 960 women fishmongers and processors in VSLA concepts and processes in Liberia. The assessment found that the VSLAs have been an effective tool for organising women and providing financial independence.

QUOTE:

coming up for positions, so women need to be a part of it. The women too depend on the sea, so

op-ed for Oceanographic Magazine -scale fisheries.

IMPACT: In Liberia, as of this year, 960 women benefit from VSLAs. In 2024, they saved over US115,000, increasing financial access for women to support their fishing businesses and families.

IMPACT: In Ghana, we worked with partner organisations to initiate over 30 VSLAs, supporting around 900 women and equipping them with the skills needed to increase their financial freedom.

PROTECTING THE DEEP SEA FROM MINING

We are campaigning to protect the deep-sea, or ocean areas below 200 metres. This vast expanse covers twoand ecological value, it also plays a significant role in global climate regulation.

Despite the need to protect its delicate environment, the deep-sea has attracted those seeking to extract valuable metals and minerals. Deep-sea mining (DSM) threatens fragile marine ecosystems, biodiversity and vital carbon we do know it would likely be devastating.

QUOTE: -sea mining can cause. Indigenous peoples and communities that are closer to the ocean will be the ones to be

-sea mining can

We advocate for a global moratorium on DSM because of the risks to the fragile ecosystem and its value to biodiversity and climate protection. During an EJF interview, UN Special Rapporteur Astrid Puentes delivered a and systemic injustices. This year, we made significant headway in our campaign to stop DSM and strengthen global opposition to this industry, consolidating our position as a leader in the movement.

IMPACT: We played a decisive role in preventing the first commercial DSM operations in an announcement that would have enabled DSM to begin in its national waters in 2025.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

In September, we published our landmark report, , which has become a global reference point. The report critiques the flawed arguments that deepsea mining is needed for the clean energy transition. BBC, The Times and The Guardian were among the outlets that covered our findings.

report and film on the threats posed by DSM. We will continue our

necessary to transition to green energy.

REVERSING MARINE PLASTIC POLLUTION

Plastic pollution ends up everywhere - in our soil, air, ocean and even in our bodies - presenting a serious risk to both human and environmental health. The production of plastic is also responsible for the release of billions of tonnes of greenhouse gases each year, contributing to our growing climate crisis.

The majority of the plastic produced is ultimately discarded in our oceans, disturbing marine ecosystems. Each gear poses a massive threat to marine wildlife, entrapping animals and enveloping sensitive seafloor habitats.

Led by EJF teams in Asia, our programme tackles the marine plastics crisis by targeting all stages of its lifecycle. Our Net Free Seas (NFS) project engages communities in Thailand and Indonesia in the collection, cleaning and storing of abandoned nylon fishing nets, which are sent to recyclers and formed into new products, generating income for the communities we partner. In April, Reuters published an article on the project.

IMPACT: In Thailand, Net Free Seas led to 59 tonnes of nylon fishing gear being removed from the ocean, generating over $19,900 income for local communities engaged in the project. In Indonesia, 9.2 tonnes were recycled, bringing $4,500 to the participating communities.

Our Bottle Free Seas (BFS) project targets reductions in the number of single-use plastic bottles in Thailand. The project installs water refill stations across Bangkok, an initiative supported by 90% of the citizens we surveyed in the city. The project marked its first year in August, and in partnership with the Refill Bangkok Network, we aim to establish over 2,000 new stations in 2025. We published a project report in November to support the replication of the initiative.

IMPACT: The water refill stations can reduce an average of 100,000 plastic bottles each month.

On the global level, we attended the fifth Intergovernmental Negotiating Committee (INC-5) session on plastic pollution. We showcased NFS and BFS, collaborated with partner organisations to draft text promoting reuse, refill and repair systems, and participated in a side-event with the Dhimurru Aboriginal Corporation and Global Ghost Gear Initiative, hosted by the Australian Marine Conservation Society. The Thai team published a policy brief, , and our work on the INC-4 and INC-5 talks appeared in NPR, Dialogue Earth and the Bangkok Post.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR WORK: PROTECTING AND RESTORING WETLANDS

ecosystems. Forests are home to around 80% of terrestrial wildlife, and 40% of all plant and animal species depend on wetlands.

Humans are also dependent on these important ecosystems. Billions of people rely on them for livelihoods, shelter, water, food, medicine and more. EJF believes environmental security is a human right, and forests and wetlands play an important role in sustaining these basic rights for communities across the world.

Their ability to absorb a significant amount of carbon also makes wetlands essential in our fight against the climate crisis. Wetlands store twice as much carbon as all the forests in the world combined, and we are losing them at a rate three times faster than forests. The world has lost 35% of wetlands in only 45 years. Environmental crises, including climate change, are only accelerating the decline of these ecosystems. We are committed to protecting and restoring them.

This year, we released a report and film on the global importance of wetlands. The report examined the role of wetlands in supporting biodiversity, maintaining human health and stabilising our global climate. This was the first in a new portfolio focusing on these invaluable and fastdisappearing biomes.

DEFENDING THE PANTANAL

Our wetlands portfolio currently focuses on the Pantanal, the largest tropical wetland on earth. Expanding across Brazil, Paraguay and Bolivia, the Pantanal encompasses 17 million hectares of wetlands and grasslands. It is home to thousands of species, including rare and endangered animals like the giant otter, lowland tapir and maned wolf. such as habitat loss, wildfires and violence from ranchers.

The Pantanal underpins the basic rights of millions of people through the provision of flood protection and freshwater, and acts as a carbon store supporting global climate regulation. The importance of the Pantanal reaches far beyond the region: it is essential for the entire planet. In the run-up to COP30 in Brazil in November 2025, we will showcase the role of the Pantanal and other wetlands in climate change mitigation.

The Pantanal itself faces significant threats, from agribusiness to the severe droughts and wildfires driven by global heating. It is largely unprotected, almost entirely held in private ownership, with 80% of private lands devoted to cattle ranching. We are committed to helping elevate the voice of Indigenous peoples and grassroots communities, and we train, equip and support the environmental defenders advocating for the protection and restoration of this biome. Our upcoming film on this critical ecosystem and the threats it faces, , will be released in 2025.

REACH: This year, 343 media stories mentioned our Pantanal work, including The New York Times, El País, DW and Campo Grande News.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

INDIGENOUS YOUTH TRAINING IN THE PANTANAL

Central to our approach to deliver stronger local capacity, we developed our camera training for Indigenous youth activists drawn from across the Pantanal. These young environmental defenders were introduced to drones, microcameras and aerial photography, enabling them to document illegal fire setting, land clearance and attacks on their environmental journalists. Our aim is to help them gather the images needed as evidence of violations and to inspire others in their wider community to appreciate the value of their homelands and the threats to them. In 2024, we conducted a second round of training with 14 youth activists from 9 territories.

TRAINING FIREFIGHTERS IN THE PANTANAL

In 2020, wildfires destroyed one-third of the Pantanal; 17 million vertebrate animals were killed. The fires released 115 million tonnes of carbon dioxide, damaged ecological processes and had longwildlife.

With wildfires once more raging across the wetlands in 2024, our team provided drones and training to 55 Indigenous firefighters across five territories. Drones are now helping these volunteer firefighters to pinpoint the major fires and their direction of travel, ensuring scarce capacity can be directed far more efficiently and effectively, and helping to save lives and lands.

IMPACT: This project helped protect almost 600,000 hectares of native grasslands, flooded savannas and forests.

EU SUPPLY CHAINS AND THE PANTANAL

In 2023, we released a report, , which found a clear connection between EU beef imports and destruction of the Pantanal. This year, our team organised a photo exhibition outside the European Parliament, which drew significant media and political engagement, including Brazilian national TV.

THE OKAVANGO DELTA: THE JEWEL OF THE KALAHARI DESERT

Our wetlands programme profiles another globally critical wetland: the Okavango Delta, a biodiversity cradle and sanctuary for endangered wildlife, and provides water and livelihoods for local communities. The Delta also supports global climate regulation by sequestering vast amounts of carbon.

Despite its importance to the region and world, it is being threatened by climate change, droughts, developments in the wider Okavango region in Namibia and Botswana, wildlife poaching and fossil fuel exploration.

As part of our Environmental Defenders programme, we trained grassroots conservationists in the Okavango Delta. Advocacy and film training will help give a voice to grassroots communities opposed to oil and gas drilling in the wider region, which could have incalculable impacts on biodiversity. In 2025, we will publish an advocacy report on the threats to this wetland posed by fossil fuel exploration.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR WORK: SUPPORTING ENVIRONMENTAL JOURNALISM

EJF is committed to strengthening grassroots environmental leadership in the Global South. Our environmental defenders programme has expanded significantly over the last few years, and we are committed to growing it further. In addition to the support given in the Pantanal and Okavango, we provide training and support for investigative environmental journalists. In 2024, our environmental defenders programme included work in Brazil, Cameroon, Ghana, Indonesia, Liberia, Senegal and Thailand.

QUOTE:

and IUU fishing reporting. The fight against IUU fishing in Cameroon cannot be won without

Jaby Chale, journalist, Cameroon, in an Al Jazeera article.

Since 2020, we have trained environmental journalists, helping develop their investigative skills and expertise needed to document and report these critical stories. This year, we expanded existing projects and introduced new geographies:

Somalia : We expanded our training and support for journalists and collaborated with Astaan Media to organise two training workshops.

IMPACT: In 2024, EJF media partners in Somalia conducted 13 interviews with security guards onboard foreign trawlers and published four media articles on illegal fishing in Somali waters.

Indonesia : Our cross-media collaboration resulted in a film exposing a fisheries scandal involving the Minister of Marine Affairs and Fisheries family. Several other partnerships resulted in field investigations and published articles.

IMPACT: We partnered with media outlet Project Multatuli on 3 field investigations producing 3 articles, and with journalist Abdus Somad on 4 field investigations producing 5 articles.

Liberia : We hosted a two-day investigative journalism workshop for 25 media practitioners from four coastal counties. The workshops deepened understanding of fisheries in Liberia and the foundations for strong investigative reporting.

IMPACT: Since the workshop, EJF has appeared on two talk shows hosted by beneficiaries and provided story grants to two journalists investigating selected fisheries issues.

OUR WORK: SECURING CLIMATE JUSTICE

The climate crisis is one of the most critical issues of our time. It threatens our natural world and the security of basic human rights. Crucially, global heating will most impact already vulnerable and marginalised communities in the Global South. According to the International Displacement Monitoring Centre, between 2008 and 2016, extreme weather events caused 21.5 million people to be forced from their homes each year. These figures are only expected to increase, with the Institute for Economics and Peace predicting that 1.2 billion people could be displaced by 2050 as a result of climate change and natural disasters.

Our efforts to combat the climate crisis aim to amplify the voices of those on the frontlines, including climate refugees who lack protection under international law. EJF is working with them to share their stories and advocate for urgently needed policy changes. We also campaign for drastic cuts to greenhouse gas emissions and a rapid transition to a zero-carbon world. In 2024, our climate programme, which overlaps with our campaigns to protect wetlands and oceans, included a new project in Taiwan and highlighting climate refugees in Kenya.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

SHARING THE STORIES OF CLIMATE REFUGEES

In our report, and film, , we highlight the story of communities living in the Dadaab refugee camp, Kenya. Dadaab was initially designed to accommodate Somali refugees fleeing the civil war including many who were born there and are effectively stateless.

We partnered with Gargaar Humanitarian Radio Station journalists to interview climate refugees and call for international action to cut emissions and provide sufficient protection for displaced people. Our film focuses on concern.

QUOTE:

address the climate emergency, rising temperatures and extreme weather will continue to displace

owe it to the most vulnerable and to future generations to confront this crisis with bold action and

Coverage of this work included Global Voices, Somali Magazine and Green Report.

COMBATING THE CLIMATE CRISIS

In August, we published our first climate finance report, and their financed carbon emissions. We urged the Taiwanese government to establish requirements that align public funds with Paris agreement climate targets.

IMPACT: Multiple Taiwanese public funds agreed to cap investments in fossil fuels and high emission industries. Taiwan Postal Saving Fund, the biggest public fund, committed to phase out investments by the end of 2040.

In the UK, we began producing a report on Drax power station, which imports wood pellets produced from natural forests in North America and elsewhere. The power station now emits more carbon dioxide than when it was burning coal. In a piece written for Byline Times in May, our CEO Steve Trent discussed the harms of the project,

FUTURE PLANS

Looking forward, we will double down on our core methodologies, using film, investigations, research and empowering environmental defenders and communities in the Global South. In 2025, we will publish a new 5-year strategy plan detailing how we will strengthen our existing campaigns and broaden the reach and scope of our work.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

We restate our commitment to protect and restore ocean habitats and end illegal fishing, and to take local issues to global audiences. We will continue campaigning for transparency and traceability in global seafood supply chains, the enforcement of marine protected areas, protecting the fragile deep-sea from industrial mining and reversing marine plastic pollution.

In 2025, our oceans campaign will expand into new areas, including investigating major high seas squid fleets. We will also deepen existing research, such as the risks of plastic pollution on human health and debunking myths around the economic potential of deep-sea mining. Our work for fisheries transparency will focus on securing rules with legal action to end the destruction of marine protected areas by industrial, unsustainable trawling.

We have plans to grow some of our newer programmes, namely Environmental Defenders. In the run-up to COP30 in Brazil, we will deepen our youth training projects and expand our training of Indigenous firefighters. We will expand our support and training for oceans defenders, working with five organisations in the global south to secure advocacy wins and strengthen their organisational expertise and leadership to conserve the marine environment.

We will continue to grow our integrated wetlands and climate portfolios, showcasing the value of wetlands to our natural world and their importance in fighting the climate crisis. We will launch reports on biomass energy and halted.

EJF remains committed to protecting the natural environment and defending human rights. Across each campaign, our global teams will keep championing durable policy changes to secure a better and more sustainable future.

OUR 2024 CAMPAIGN REPORTS

  1. Tide of Injustice: Exploitation and illegal fishing on Chinese vessels in the Southwest Indian Ocean 2.

  2. Zhejiang Ocean Family Co. Ltd and its Fishy Business

  3. Scourge of the Seas

  5. Evaluating Fisheries Transparency in Siix Southwest Indian Ocean Nations

  7. A Global Toolkit for Participatory Fisheries Governance

Coastal Communities

  1. Unlocking Opportunities': Potential Alternative and Supplementary Livelihoods in Liberia's Coastal Communities 11.

  2. -Use Plastic Bottles in Thailand

  3. Nature's Unsung Heroes: Why Wetlands Matter

  4. Critical Minerals and the Green Transition: Do We Need to Mine the Deep Seas?

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31ST DECEMBER 2024

OUR 2024 FILMS

  1. Radio Dadaab

  2. Tide of Injustice: Exploitation and Illegal Fishing on Chinese Vessels in the Southwest Indian Ocean

  3. Scourge of the Seas

  4. Nature's Unsung Heroes: Why Wetlands Matter

  5. Deceived, Abused, Forgotten: The Untold Story of Filipino Migrant Workers Exploited at Sea

  6. Défenseurs des Océans

  7. Uncovering Hidden Human Rights Abuses and Illegal Fishing at Sea

  8. The Sea is a Good Friend of Mine: Taiwanese Amis Fishers and the Climate Crisis

Page 28

ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and regulations made thereunder. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was agreed and signed on behalf of the Board of Trustees on

2025

S. McIvor (Chair)

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THE ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

Opinion

ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. 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:

e give a true and fair view of the state of the charity’s affairs as at 31 December 202 4 and of its incoming resources and application of resources for the year then ended; e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland; and

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 charity 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

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 charity's ability to continue as a going concern for a period of at least twelve 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 other information comprises the information included in the annual report, other than the financial

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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 course of 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 themselves. 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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Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 28, the Trustees 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.

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 company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are 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 below:

Page 31

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

Use of our report

(Accounts and Reports) Regulations 2008. Our audit work has been undertaken, so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report or for the opinions we have formed.

Knox Cropper LLP, Statutory Auditor 65 Leadenhall Street London. EC3A 2AD 12 August 2025

Knox Cropper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Notes Restricted Unrestricted Total Funds Total Funds
Income Income fund 2024 2023
funds
£ £ £ £
INCOME FROM:
Grants and donations 2 5,195,462 1,722,019 6,917,481 5,519,713
Other trading activities - 1,351 1,351 3,994
Investments 3 - 63,902 63,902 38,544
Other income - 4,786 4,786 40,337
Total 5,195,462 1,792,058 6,987,520 5,602,588
EXPENDITURE ON:
Raising funds 4 - 66,491 66,491 47,280
Charitable activities 5 4,252,828 1,626,521 5,879,349 5,853,353
Total 4,252,828 1,693,012 5,945,840 5,900,633
Net gains/(losses) on
investments -
Operational foreign currency 1.7 - 87,123 87,123 (172,451)
gains/(losses)
Net income/(expenditure) 942,634 186,169 1,128,803 (470,496)
Transfers between funds 13 (35,063) 35,063 - -
NET MOVEMENT IN FUNDS 907,571 221,232 1,128,803 (470,496)
Balances brought forward at 1 January 2,230,000 3,012,430 5,242,430 5,712,926
BALANCES CARRIED FORWARD
AT 31 DECEMBER 2024 3,137,571 3,233,662 6,371,233 5,242,430

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

BALANCE SHEET

AS AT 31[ST] DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed Assets
Social Investment 10 58,099 58,099
Tangible Assets 9 75,100 79,264
133,199 137,363
Current Assets
Stock 6,198 6,331 6,331
Debtors 11 695,278 965,919 965,919
Cash at bank and in hand 5,753,055 4,352,264 4,352,264
6,454,531 5,324,514 5,324,514
Creditors: Amounts falling due
within one year 12 (216,497) (216,497) (219,447)
Net Current Assets 6,238,034 5,105,067
Total Assets Less
Current Liabilities 6,371,233 5,242,430
FUNDS
Restricted Income Funds 13 3,137,571 2,230,000
Unrestricted Income Fund 14 3,233,662 3,012,430
Total Funds 6,371,233 5,242,430

The accounts were approved by the Trustees on 30 June 2025 and signed on its behalf by:

S. McIvor Chair

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

STATEMENT OF CASH FLOW

AS AT 31[ST] DECEMBER 2024

----- Start of picture text -----
2024 2023
£ £
Cash flows from operating activities:
Net cash provided by/(used in) operating activities 1,391,628 (973,965)
Cash flows from investing activities:
Dividends and interest from investments 63,902 38,544
Purchase of property, plant and equipment (54,739) (57,153)
Proceeds from sale of assets - 7,954
Purchase of investments - (215)
Net cash provided by/(used in) investing activities 9,163 (10,870)
Change in cash and cash equivalents in the
1,400,791 (984,835)
reporting period
Cash and cash equivalents at the beginning of the
4,352,264 5,337,099
reporting period
Cash and cash equivalents at the end of the
5,753,055 4,352,264
reporting period
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2024 2023
£ £
Net income/(expenditure) for the reporting period 1,041,680 (298,045)
Depreciation charges 58,903 86,396
Other (Gains)/losses 87,123 (172,451)
Dividends and interest from investments (63,902) (38,544)
(Increase)/decrease in debtors 270,641 (724,798)
Increase/(decrease) in creditors (2,950) 172,054
(Increase)/decrease in stock 133 1,423
1,391,628 (973,965)
----- End of picture text -----

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE FINANCIAL ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

1. ACCOUNTING POLICIES

1.1 Basis of Preparation of Accounts

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.

The Trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.

The financial statements are presented in pounds sterling.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty are detailed in the accounting policy where applicable.

1.2 Incoming Resources

The incoming resources of the charity have been recognised once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

1.3 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. The charity is unable to recover VAT on its expenditure and any VAT arising is included as part of the expenditure to which it relates.

Support Costs have been allocated on the basis of direct costs.

1.4 Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments, including its debtors and creditors. These are initially recognised at transaction value and subsequently valued at their settlement value. Cash and cash equivalents comprise cash in hand and call deposits and are subject to an insignificant risk of change in value.

1.5 Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

1. ACCOUNTING POLICIES (Continued)

1.6 Social Investments

fair value, if this can be measured reliably, or, if not possible then, at cost less impairment.

1.7 Foreign Currency

Foreign currency transactions are translated at the rates ruling when they occurred. Foreign currency monetary assets and liabilities are translated at the rates ruling at the balance sheet dates. Any differences are taken to the statement of financial activities.

We do not trade in foreign currency and manage the transfer of funds between currencies to ensure minimum exposure and exchange variances.

1.8 Fund Accounting

Unrestricted general funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for the general purposes of the charity. The charity may designate its unrestricted funds for a particular purpose and these funds are also unrestricted and may be undesignated at any time.

Restricted funds are to be used in accordance with the specific restrictions imposed by the donor. Transfers to the restricted funds are EJF contributions to the activities.

1.9 Taxation

The charity is exempt from tax on its charitable activities.

2. GRANTS AND DONATIONS

2024 2023
£ £
Grants 6,732,092 5,341,204
Donations 185,389 178,509
6,917,481 5,519,713
INVESTMENT INCOME
2024 2023
£ £
Dividend income 2,410 2,318
Interest Receivable 61,492 36,226
63,902 38,544
RAISING FUNDS
2024 2023
£ £
Direct Costs 63,670 44,215
Support 2,821 3,065
66,491 47,280

3.

4. RAISING FUNDS

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

  1. PROJECT COSTS
ROJECT COSTS
Restricted Unrestricted Total Total
2024 2024 2024 2023
£ £ £ £
Oceans Campaign
Direct Project Costs 3,635,446 1,114,789 4,750,234 4,796,201
Support Costs 160,862 49,328 210,190 332,465
3,796,308 1,164,116 4,960,424 5,128,666
Climate
Direct Project Costs 73,041 163,514 236,555 204,174
Support Costs 3,232 7,235 10,467 14,153
76,273 170,749 247,022 218,327
Human
Trafficking		 (2024
onwards included in Oceans)
Direct Project Costs - - - 69,776
Support Costs - - - 4,837
- - - 74,613
Environmental Defenders
(formerly Activist Training)
Direct Project Costs 228,801 83,730 312,532 243,891
Support Costs 10,124 3,705 13,829 16,906
238,926 87,435 326,361 260,797
Wetlands & Forests
Direct Project Costs - 116,680 116,680 96,095
Support Costs - 5,163 5,163 6,661
- 121,843 121,843 102,756
Plastics
(included		 in Oceans
prior to 2024)
Direct Project Costs 135,333 - 135,333 -
Support Costs 5,988 - 5,988 -
141,321 - 141,321 -

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

5. PROJECT COSTS (continue)

Restricted Unrestricted Total Total
2024 2024 2024 2023
£ £ £ £
Fashion (formerly Cotton)
Direct Project Costs - 23,895 23,895 15,370
Support Costs - 1,057 1,057 1,066
- 24,953 24,953 16,436
Governance costs
Audit fee - 8,040 8,040 7,800
Direct Project Costs - 11,132 11,132 10,212
Salaries - 35,820 35,820 30,390
Support Costs - 2,433 2,433 3,355
- 57,425 57,425 51,758
4,252,828 1,626,521 5,879,349 5,853,353

6. SUPPORT COSTS

UPPORT COSTS
2024 2023
£ £
Salaries, NI and Pension Costs 119,569 128,836
Programme 7,336 9,296
Premises costs 38,467 62,454
Legal and Audit Fees 3,649 21,644
Bank Charges 7,687 10,484
Depreciation 55,892 77,217
Overheads 19,024 45,627
Travel 323 26,950
251,945 382,508
Allocated to:
Fundraising 2,821 3,065
Restricted Project Costs 180,207 238,617
Unrestricted Project Costs 68,917 140,826
251,945 382,508

Support costs have been allocated on the basis of direct costs.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

7. TRUSTEES

None of the Trustees (or any persons connected with them) received any expenses or remuneration from the charitable trust during the year.

8. EMPLOYEES

Number of Employees

There was an average number of 29 (2023: 30) employees working in the UK. Additionally 84 (2023: 81) members of staff in Liberia, Ghana, Germany, Thailand, Belgium, Indonesia, Philippines, France, Taiwan, Brazil, Cameroon, Senegal, Japan, Spain and S Korea are paid locally.

2024 2023
Employment Costs £ £
Wages and Salaries 2,403,637 2,171,437
Social Security Costs 355,967 299,358
Other Pension Costs 117,486 98,257
Other benefits 44,554 37,512
Overseas contractors 760,124 787,563
3,681,768 3,394,127
The number of employees whose employee benefits exceeded £60,000 was:
2024 2023
£60,001 - £70,000 1 3
£70,001 - £80,000 2 1
£80,001 - £90,000 1 -
£90,001 - £100,000 - -
£100,001 - £110,000 2 1
£110,001 - £120,000 - 1

Senior Leadership comprises the CEO, Director and Chief Operating Officer. The total employee benefits paid to key management personnel during the year amounted to £326,310 (2023: £325,574).

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

9. TANGIBLE FIXED ASSETS

Computers Motor Fixtures Total Total
and vehicle and 2024 2023
Cameras Fittings
£ £ £ £ £
Cost
At 1stJanuary 359,176 47,560 57,729 464,465 415,266
Additions 19,676 35,063 - 54,739 57,153
Disposals - - - - (7,954)
At 31stDecember 378,852 82,623 57,729 519,204 464,465
Depreciation
At 1stJanuary 291,656 47,560 45,985 385,201 298,805
Charge for the year 51,793 2,338 4,772 58,903 86,396
At 31stDecember 343,449 49,898 50,757 444,104 385,201
Net Book Value
At 31stDecember 2024 35,403 32,725 6,972 75,100
At 31stDecember 2023 67,520 - 11,744 79,264

10. SOCIAL INVESTMENT

In 2016 EJF Trust purchased 5,000 £1 shares in a new Welsh Wind Co-op with an additional investment of £5,000 made in 2018. In 2020 an additional 48,000 £1 shares were purchased in EGNI solar energy. During 2023 the Trust purchased minimal shares in energy companies to give it access to shareholders meeting in order to further its charitable activities.

2024 2023
£ £
Cost at 1 January 2024 58,099 57,884
Additions - 215
Disposals - -
Gains/(losses) - -
Total investments at 31 December 2024 58,099 58,099
Investment cost at 31 December 2024 58,099 58,099

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

11 . DEBTORS

EBTORS
2024 2023
£ £
Partners advances 363,529 -
EJF Ltd (see Note 15) 26,600 26,600
Accrued income 106,433 720,873
Prepayments 124,902 171,116
Other debtors 73,814 47,330
695,278 965,919

EJF Charitable Trust is the grant administrator for The Norwegian Agency for Development Cooperation, the Rockefeller Philanthropy Advisors (O5 Projects), Multiplier and Walton Family Foundation grants which involve a number of charities working in partnership. EJF CT advances grant funding to each partner according to an agreed schedule.

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024 2024 2023
£ £
Accruals 117,752 58,230
Partners advances - 99,512
Other creditors 98,745 61,705
216,497 219,447
13. RESTRICTED INCOME FUNDS
Balance 1st Balance
January 31st
2024 Income Expenditure
Transfers		 December
2024
£ £ £ £ £
Oceans Project 2,114,999 4,801,565 (3,796,308) (35,063) 3,085,193
Climate Project 38,948 59,520 (76,273) - 22,195
Woodland 9,751 - - 9,751
Plastics 66,302 96,723 (141,321) - 21,704
Environmental - 237,654 (238,926) - -1,271
Defenders (Activist
training)
2,230,000 5,195,462 (4,252,828) (35,063) 3,137,571

The transfer represents the net book value of a motor vehicle purchased during the year for the Norad project and capitalised onto the Balance Sheet.

Page 42

ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

The Oceans programme works in the EU, Africa and Asia to secure legal, sustainable and equitable fisheries. Reserves support investigations and grassroots partnerships, and national and international advocacy that builds transparency into fisheries and protect marine biodiversity.

The Human Trafficking project is part of the Oceans programme - investigations and advocacy to end modern-day slavery in the seafood sector.

The Climate programme works to secure protection for climate refugees, conserve Nature's carbon stores and end fossil fuels.

Woodland - funding was secured to purchase and maintain a Welsh woodland as our 'carbon offset'.

The Environmental Defenders programme provides equipment, training and support to grassroots environmental activists and investigative environmental journalists in the Global South.

The Plastics programme works to collect and recycle discarded fishing gears, to reduce the use of single-use plastics and to support the agreement of an ambitious global plastics treaty.

RESTRICTED INCOME FUNDS comparative 2023

Balance 1st Balance
January 31st
2023 Income Expenditure Transfers December
2023
£ £ £ £ £
Oceans Project 2,456,754 3,311,213 (3,586,666) - 2,181,301
Human Trafficking 74,613 - (74,613) - -
Project
Climate Project 9,450 40,412 (10,914) - 38,948
Woodland 9,751 - - - 9,751
Environmental 8,754 - (8,754) - -
Defenders (Activist
training)
2,559,322 3,351,625 3,680,947 - 2,230,000

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

14. UNRESTRICTED INCOME FUND

Balance 1st Balance
January 31st
2024 Income Expenditure Transfers December
2024
£ £ £ £ £
General funds 2,808,990 1,879,181 (1,693,012) (77,937) 2,917,222
Designated funds
Carbon Offset 203,440 - - 113,000 316,440
3,012,430 1,879,181 (1,693,012) 35,063 3,233,662

15. SPLIT OF ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds 2024
£ £ £
Fixed Assets 133,199 - 133,199
Net Current Assets 3,100,463 3,137,571 6,238,034
3,233,662 3,137,571 6,371,233

SPLIT OF ASSETS BETWEEN FUNDS comparative 2023

Unrestricted Restricted Total
Funds Funds 2023
£ £ £
Fixed Assets 137,363 - 137,363
Net Current Assets 2,875,067 2,230,000 5,105,067
3,012,430 2,230,000 5,242,430

16. RELATED PARTIES

S. Trent, Executive Director, and J. Williams, operations director of the Trust, are also directors of Environmental Justice Foundation Company Limited by Guarantee (EJF Ltd) which is a not-for-profit sister organisation operating from the same premises and sharing certain facilities and resources.

During 2018 an advance of £26,600 was made to EJF Ltd to enable the company to purchase a piece of woodland. The woodland will be transferred to EJF CT in 2025.

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ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

17. ACCOUNTING FOR BRANCHES

EJFct is an international organisation headquartered in London, operating under the rules established for charities in England and Wales. We have representation in 15 other countries. National teams working across multiple projects undertake a range of tasks, from community outreach, research and communications to high-level engagement with governments. Where necessary, we have established legal entities or registrations to facilitate administrative functions such as payroll and income generation (see below). These entities and arrangements are overseen, accountable to and controlled by EJFct within the organisation's unitary structure and are accounted for in these financial statements as branches. Separate legal entities set up and treated as branches in these financial statements are:

Environmental Justice Foundation Charitable Trust Deutschland gemeinnützige GmbH c/o Spielfeld, Skalitzer Str. 85/86 10997 Berlin HRB 2500430

Environmental Justice Foundation Rue de l'Industrie 10, 1000, Bruxelles Reg no: 0746.464.686

18. OPERATING LEASES COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Land and building Other
2024 2023 2024 2023
£ £ £ £
Falling due within one year 113,041 135,040 - -
Falling due between one and five 191,748 211,883 - -
years
Falling due later than five years - - - -
304,789 346,923 - -

Page 45

ENVIRONMENTAL JUSTICE FOUNDATION CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

19. COMPARATIVE FIGURES FOR THE STATEMENT OF FINANCIAL ACTIVITIES AS REQUIRES BY FRS 102


RS 102
Restricted Unrestricted Total
Funds general 2023
Funds
£ £ £
INCOME FROM
Grants and donations 3,312,787 2,206,926 5,519,713
Charitable activities - - -
Other trading activities - 3,994 3,994
Investments - 38,544 38,544
Other income 38,838 1,499 40,337
Total 3,351,625 2,250,963 5,602,588
EXPENDITURE ON
Raising funds - 47,280 47,280
Charitable activities 3,680,947 2,172,406 5,853,353
Total 3,680,947 2,219,686 5,900,633
Other gains/(losses) - (172,451) (172,451)
Net income/(expenditure) (329,322) (141,174) (470,496)
Transfers between funds -
Net movement in funds (329,322) (141,174) (470,496)
Balance brought forward 2,559,322 3,153,604 5,712,926
Balance carried forward 2,230,000 3,012,430 5,242,430