Company Number: 4210929
Registered Charity No: 1089276 (England & Wales)
SC042147 (Scotland)
A ROCHA UK
TRUSTEES, REPORT
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024

A ROCHA UK
CONTENTS
Page
Reference and administrative information
Trustees, report
3-10
Independent auditors. report
11-13
statement of financial activities
14
Balance sheet
15
Statement of cash flows
16
Net debt reconciliation
17
Notes to the financial statements
18-30

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT
Trustees
N A W Baker SC, (Treasurer)
Prof C Beale SC {Chairperson from 23 June 2025)
H V R Billam SC
Prof J Carter
S K Emmett (appointed 10 February 2024)
BRJohn
G S Jones SC
R Kirby
Dr T A C Lamont
Dr l K Moore SC
J Moore
Rev Dr M J M Pery SC, (Chairperson to 23 June 2025))
R M Thornbury
(SC) - member of Standing Committee
Company number
4210929
Charity Numbers
1089276 (England & Wales)
SC042147 (Scotland)
Registered Office
80 Windmill Road
Brenfford
TW8 OQH
Chief Executive Officer Andy Atkins
Independent Auditors Price Bailey LLP
24 Old Bond Street
London
W1S4AP
Principal Banker3
CAF Bank Limited
Kings Hill
West Malling
Kent
ME19 4TA

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
Preface
Since A Rocha UK was formed in 2001, global and UK environmental trends have worsened with evidence of
accelerating climate change. biodiversity decline and pollution. to name just three areas. This has profound
implications for current and future generations and for nature. Not surprisingly, there is growing anxiety and
despair, particularly among younger people facing a future of climate disruption and nature loss. Fortunately,
there are solutions. These include everything from practical conservation techniques to renewable energy
technologies, changes in diet to changes in how we run our economies. But all require changes in
understanding and behaviour, from the general public and business to governments. And this requires all
sectors of society to engage urgently in the challenge of slowng and reversing environmental damage,
changing their own practices and using whatever assets they have to accelerate positive change.
Christians and churches are a significant sector of UK society, with unique assets which could be deployed to
help address the ecological crisis. These include 50,000 churches, most with buildings and many with land,
local presence throughout the country. financial assets. 34 million regular members, and strong connections
into local as well as the international communty. This gives Christians and churches the potential to make a
significant difference if they act intentionally, together, to slow and reverse environmental damage and to
influence wider society to do the same.
Yet churches and Christians are extremely diverse in culture, political vieV￿, and readiness to act on the
environment. What is needed is an independent Christian body to work wth all denominations and branches
to motivate and enable them to act on the environment. Asthe UK'S only national Christian nature conservation
charity, this is the task A Rocha UK has now set itself. Our mission is to equip Christians and churches to
protect and restore the environment- for God. nature and all people.
This is a report on the charity's work and finances in 2024, with a summary of plans for the future.
Introduction
The trustees (who are also directors of the company for the purposes of the Companies Act) present their
report and the audited financial statements of A Rocha UK {'ARUK') for the year ended 31 December 2024.
The Reference and Administrative Details on page 2 form part of this report.
The trustees confimi that the report and financial statements of the charity comply with the current statutory
requirements, the requirements of the company's goveming document, and the provisions of'Accounting
and Reporting by Charities.. Ststement 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 1021" (effective 1 January 2019) (Charities SORP (FRS 102)).
Charity's objectives and activities
The charity's objectives are..
the advancement of the Christian faith and understsnding of its relevance to the environment,.
to promote education and study of ecology and the environment., and
to enable and encourage conservation of natural resources and habitats for the benefit of the
public.
The trustees confimi that they have complied wth the duty in section 17 of the Charities Act 2011 to have
due regard to the Charity Commission's general guidance on public benefit. 'Charits'es and Public Benefit,.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
How our charitsble activities fulfil our objectives
Our main mission or aim, supporting the objectives stated above, is summarised as..
To equip Christians and Churches to protect and restore the environment- for God, nature and all
people.
The issues we address: We seek to tackle key environmentsl issues svch as biodiversty and habitat loss,
climate change, resource overuse and waste, and the drivers ofthese in human behaviour and economic
and cultural systems.
The difference we want to make:
Our four priority goals for the 2021 to 2025 period are.
At least 75,000 acres of land owned by UK churches, Christian organisations and individuals will be
managed for nature.
2. At least 25°A of churches in the UK will be engaged in deliberate and ongoing action to care for
nature practically on church premises, in the communty and by using their voice.
3. At least 50,000 individual Christians will be equipped to act routinely caring for nature through their
practical actions at home, in the community and by using their voice.
4. At least 500 emerging or established Christian environmental leaders wll be equipped and
supported to achieve faster action to protect nature wthin their own spheres of influence.
How our activities deliver on our charitable objectives.. We fulfil our charitable objectives through
activities organised in two broad areas. engagement and conservation. Each area contributes to all four
objectives, but they do so in different ways.
Engagement encompasses our work with broad national audiences- churches, families, and individual
supporters. Key components of this work are developing and running programmes for these subsections of
our broad audience of churches and Christians. Key programmes are Eco Church. for grass-roots churches,
Wild Christian, for individuals and families, Convening, for Christians in environmental leadership, and
publications and events serving all aUdien￿S. Publications include our magazine Root and Branch, the
eNews bulletin, and the website. Our Engagement department a150 Oversees our fundraising work.
Our conservation and demonstration work encompasses the practical conservation work we do ourselves on
our nature reserves, and the support we give to our conservation partners, alongside the place-specific
education work we and they do on or around those conservation sites. Key components of this work are the
development and maintenance ofthe Wolf Fields and Foxearth Meadows reserves for nature and people
{including educational activities), the development and support of our Partners in Action network, and the
development and implementation of our Target 25 project- shared by us and our partners, to help engage
our different audiences in practical conservation.
In all of our programmes, we encourage an understanding of the relevance of the Christian faith to the
environment, we provide infomiation and analysis to educate people about ecology and the environment,
and we provide ideas and tools to enable these audiences to take practical action themselves.
A Rocha UK benefits from the work of many volunteers across our programmes. including volunteer
speakers, volunteers working at our reserves, ecological advisors and 'office' volunteers undertaking speaker
coordination and organisational development projects. Numbers fluctuate, but during 2024 we benefited
from the time and commitment of at least 40 volunteers. We are very gratefvl for all oftheir contributions.,
without them our work would not be possible.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
Progress on delivering our work programmes and oryanisational priorities for 2024
1. Deepen participant engagement in all programmes for maximum impact
Our mission is to equip Christians and churches to care for the environment. For us this means that
registering new general supporters - members of the public who request to receive information about the
organisation and its work- is just the beginning of our efforts to help them have the biggest impact they can
for the environment individually and acting with others. In 2024 we continued a range of activities. and
launched new ones, to support participants in our programmes to take effective action in their sphere of
influence. These included.. for Eco Church. regular on-line prayer and support webinars, and regular forum
for Gold-awarded churches., for our conservation Partners in Action programme, four regional hub events, a
monthly PIA Connect bulletin, and an annual retreat attended by representatives of around thirds of the
partner organisations,. for Convening, round tables of Christian environmental leaders to share thinking
and experience on emerging challenges and opportunities. Both were full capacity events. From the Wild
Christian programme we led the organisation of a church service for Christian participants in the national
Restore Nature Now March in London in June. with approximately 50 of the Wild Christian community that
we were aware of, attending the march. We also produced a number of thematic webinars for our entire
supporter base and wider public, and were pleased to have more than 400 register for our most popular one,
on our Big Green Vision. the largest number we have yet experienced.
2. Deliver increased income, implementing the first half of a two-year funding strategy following the
findings of the extemal fundraising review.
We did not achieve our original income budget as the trend we noted in the previous year, of some of our
funding channels weakening because of the cost-of-living crisis, continued. However, we were encouraged
that this was offset, to some degree, by increased grant funding and philanthropic giving. We were also able
to implement several key recommendations of the funding strategy review by the end of the year, for
example, making it simpler for individuals and churches to donate online. The many changes carried out in
2024 will, we believe, have laid the foundations for increasing income in subsequent years to underpin the
rapidly growing demand for our programmes.
3. Deliver a step change in supporter acquisition and developmen( to increase our impact for natura
via individuals, churches and land managers.
In 2024 we were pleased to experience a net increase of more than 1500 supporters- individuals asking to
receive information from us in some form. Thus we ended the year wth an individual supporter base of more
than 18,500. At the same time the number of organisations (predominantly other charities or Christian-run
organisations with land) who joined our Partner in Action conservation network rose by another eight from 50
to 58. The number of local worshipping communities registered for our Eco Church programme rose from
6,817 to 8,046. The totsl number of subscribers for our Wild Christian programme grew by more than 750 to
almost 8,000.
4. Contribute to a growth in the A Rocha Worldwide Family strength and impacL
A Rocha UK is a member of the woddwide A Rocha family (a federation of independent charities with
common values, for which A Rocha International {ARII is the coordinating body). In the last few years we
have worked hard with sister organisations to develop a refreshed vision, mission and strategy, with our CEO
and trustees serving on various federation working groups. A new vision and mission were agreed by the
federation in 2022-23, and during 2024 the federation approved its first collective strategy. We are pleased
to have made a contribution from the considerable international ne￿Ork experience of senior staff and
trustees. We very much welcome this new and clear framework for collective action, which will allow A
Rocha UK, which has considerable expertise in some areas. to share this more easily with sister
organisations, as well as to leam from them more swiftly. A key forum forjoint action will be through

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
collective programmes of work, including national A Rochas and ARI. A Rocha UK has worked with others,
led by ARI, to establish a new collective programme on climate change. And A Rocha UK'S Eco Church
programme will make a major contribution to the federation's Churches and Theology Programme, for
example.
5. Carry out a restructure to deliver a sustainable staff capacity within available resources. including
a balanced budget for 2025.
After a number of years of investrnent to expand our programmes and our income, involving working to a
deficit budget, 2024 was a year in which we planned to restructure as necessary, to bring expenditure and
income together. We carried out a restructure between April and July, increasing automation in some areas,
laying the foundations for much more integrated communications across our drfferent programmes, and
reducing costs by approximately £10K per month from the second half of the year. Sadly, this did involve
making one occupied position redundant. However, the restructure has put the organisation in a strong
position to break even and make a surplus to strengthen our reserves in these volatile times. in the year to
come.
Priorities for 2025
The trustees have agreed the followng organisational priorities for 2025=
1. Sustainable finances: Managing costs to produce a surplus for our reserves, and increasing medium-
long term income (by completing implementation of the fundraising strategy review) for impact and stability in
an increasingly volatile context.
2. Upgrade communications: for improved engagement in A Rocha UK by key audiences, and sensitivity to
supporter interests and rights.
3. Upgrade our offer for individuals: AC￿leratIng engagement in acts'on by. and our support for, mass
supporters and Christian environmental leaders {CELs).
4. A drive on Christian managed land working for nature and community resilience to climate
change.
S. Next stage of professionalisation and staff care.. for impact, efficiency, motivation, responsibility and
reputation.
6. Develop a new three year strategic framework12026-2028I.
ststement of Financial Activities
In 2024 income increased to £864,037 compared to £828,357 in 2023. This growth was led by an increase
in legacy income to £48,974 (2023 £22,355). We also saw an increase in the largest element of our income,
donations from individuals, to £343,87412023 £315,797). Total grant and trust income had a similar
increase to £267,932 (2023: £245,569). Mthough income perfom)ance was strong in these areas a
decrease continued in donations received from churches to £162.054 (2023.. £175.187). We remain very
grateful to all of our financial supporters for enabling our work.
Expenditure decreased at £964,378 {2023. £986,888},' this reflected the effort to reduce the cost base
overall. This included the planned reorganisation and a focus on fundraising activity.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
The bulk of expenditure continues to be in our work with churches due to investment in the Eco Church
platform and staff to allow us to support the increasing number of participants in the scheme. This is
followed by expenditure on Conservation and Education. Levels of expenditure on both were stable, there
was increased investment in supporting Christian environmental leaders.
Balance Sheet
The key changes in the balance sheet are a reduction in fixed assets to £102,507 (2023.. £141,012} mainly
due to the depreciation of lease improvements in our office. An increase in prepayments and accrued
income relating to the accrual of £36.000 of legacy and grant income at year end. An increase in restricted
funds £124,92712023 £76.9781 due to receipt of restricted grant income in the last months of the year, to be
utilised in 2025. There is an overall decrease in net assets due to the operating loss in the year.
Principal Risks and Uncertainties
The Board of Trustees is responsible for overseeing the charity's risk management activities. Detailed
consideration of risk is delegated to the Standing Committee, which is assisted by the charity's management
in reviewing this matter and reporting to the Board. Trustees review the risks to which the organisation is
exposed throughout the year, both at the Standing Committee and at full Board meetings.
A risk register is regularly reviewed by management and trustees and updated as appropriate. The risks
cover all potential threats to the charty. including financial. legal. operational, governance and reputational.
Mitigating strategies andlor contingency plans, controls and actions are in place for these and other risks
identified. Through the risk management process established for the charity, the trustees are satisfied that
the major risks have been identified and processes for addressing them have been implemented.
The major medium-term risk ARUK faces is income shortfall. The charity obtains the majority of its income
from non-statutory sources, and this can fluctuate year by year. The charity mitigates this risk by developing
and maintaining a range of income sources. and through rigorous monitoring of income and expenditure
against budget. The charity maintains a level of reserves that enables it to handle these ftuctuations in
income without impacting service delivery in the short term. Levels of income are monitored on a monthly
basis by senior stsff and board members, and this has allowed early identification of shortfalls in any
budgeted income stream and the taking of corresponding action to manage expenditure.
Other associated risks relate to a lack of capacity to meet increasing demand for our work in a context of
rising Costs, and the potential reputational impact of this.
Reserves Policy
ARUK'S financial reserves are held in support of the charity's ongoing activities, recognising its commitment
to employed staff, the lack of substantial multi-year income. and the uncertainty and fluctuation of income in
relation to appeals, seasonal donations and legacies.
The formula adopted for calculating resep4es compares the amount of free unrestricted reserves (that is,
unrestricted reserves excluding fixed assets and loans secured thereon) at the year end with the approved
budgeted expenditure for the following year, excluding budgeted spend of a restricted nature. The planned
level for this purpose is in the range of 3 to 6 months of annual expendrture. The policy shall be monitored,
and reviewed by the trustees regularly when the draft Annual Report and Financial Statements are presented
for approval.
The trustees are aware that the reserves are outside of this range at December 2024, when compared with
the budgeted expenditure. The underlying financial position remains strong, and the board have set a
surplus budget for the 2025 financial year as the first step towards rebuilding reserves over the next three
years.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
Reserves at 31 December 2024
Free unrestricted reserves (that is, unrestricted reserves excluding tangible fixed assets and loans secured
thereon) at 31 December 2024 totalled £99,274 (2023= £209,059). These represented 1.5 months of the
£898,097 budgeted expenditure for 2025, excluding expenditure of a restricted nature. In 2023, the reserves
represented 2.6 months of the budgeted expenditure. Restricted funds, representing restricted income
received but not yet spent. were £124.927 (2023= £76.978}.
Going Concern
ARUK has a strong and diverse income stream including individual donors, churches and grant making
bodies. Over recent years income has grown consistently, and key grants are on a multi-year basis.
Reserves have fallen below the target reserves level due to slower income growth than was anticipated in
the first part of the five-year budget cycle and weaker performance than expected. In response to this, the
board undertook an external fundraising review and in earfy 2024 carried out a restructuring programme to
bring expenditure in line with income and to enable them to set a surplus budget in 2025. This year's
accounts reflect some of the on&off costs of this restructuring.
The charity's strong income stream and lack of any debt, show the underlying financial position remains
strong and the board are confident in its ability to rebuild the reserve margin over the coming years.
Therefore, at the balance sheet date the trustees consider that there are no material uncertainties about the
ability ofARUK to continue as a going concern. Future cash flow forecasts and budgets indicate that the
charity will continue to operate and settle liabilities as they fall due for the foreseeable future.
Fundraising
ARUK understsnds its duty to protect the public, including vulnerable people, from unreasonably intrusive or
persistent fundraising approaches and undue pressure to donate. The charity does not use external
fundraising agencies for either telephone or face-t(Fface campaigns and received no fundraising complaints
during the year {2023.' none).
Structure and Governance
Nature of the Charity
ARUK is a charitable company limited by guarantee. incorporated on 3 May 2001 and registered as a charity
on 9 November 2001. In the event of the company being wound up the liability of its members (who are the
trustees) is limrted to £1.
The company was established under a Memorandum of Association which established the objects and
powers of the charitable company and is governed under its Articles of Association. Under those Articles,
trustees are elected at the AGM with one third retiring by rotation at each AGM. Trustees may also appoint
new trustees by ordinary resolution to hold Offi￿ until the following AGM.
There is currently no legal membership scheme as may be established under the Memorandum and Articles
of Association.
ARUK is completely independent in its governance and finances bLrt shares a common vision with the
worldwide A Rocha family, defined in a covenant. The family shares a secretariat and facilitating body, A
Rocha Intemational {'ARI" formerly The A Rocha Trust), also registered in the UK. The two charities have
agreed and signed an appropriate Memorandum of Understanding.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
A Rocha UK acts as an agent for ARI regarding the receipt and banking of funds from UK donors intended
for the support of ARI and other A Rocha organisations. In 2024, income receivable by A Rocha UK under
this agreement (including Gift Aid tax repayment claims) was £8.680 {2023= £11,094) for ARI and £463
{2023'. £16,531) for other A Rocha organisations. These fvnds are accounted for carefully and are paid over
on a regular basis, usually quarterly. They do not fomi part ofthe financial statements of A Rocha UK.
Shared A Rocha values
ARUK seeks to express its charitable objectives through five core commitments which are value statements
agreed by. and shared across. the worldwide family of A Rocha organisations. These are..
Christian- We follow Jesus Christ, who created the world and calls us to care for it.
Conservation - We protect and restore nature and are committed to local places and people over the
long term.
Community - We invest in good relationships through our commrtment to God, one another and the
wider creation.
Cultural Diversty- We celebrate the insights, perspectives and solutions offered by our diverse
cultures.
Collaboration - We seek to work with anyone who shares our vision.
Organisation structure and personnel
The Board holds four core meetings a year and additional meetings are held as necessary to focus on
particular topics. A Standing Committee of the Board, chaired by the treasurer, meets shortly before each
Board meeting to advise and. where appropriate. make decisions within authority delegated by the Board- its
members are indicated by (SC) in the list of trustees on page 2.
ARUK has an open recruitment process for the appointment of new trustees. The skill set and experience of
the Board of Trustees is reviewed against the needs of the charity, and where appropriate, new trustees are
recruited to meet these needs. Trustees serve an initial temi of three years and are then eligible for re-
election. Vvhen new trustees are appointed, they are provided with an induction including governance, the
charitable objects, strategy and plans.
The key management personnel ofthe charity are the trustees and the senior management team directing
and controlling, running and operating the charity. Ai trustees give of their time freely and no trustee
received remuneration in the year.
Pay levels for senior staff. including the CEO, are reviewed annually by the Standing Committee in
accordance with the staff pay framework and policy. A fomial salary policy, developed in 2020, was
implemented in 2021 for all staff salaries with the exception of the CEO. which is set by the Board.
Day to day management is delegated to the Chief Executive Officer, Andy Atkins and the senior
management team. Members of the senior management team were Carolyn Munday (Finance and
Resources Director), Andy Lester (Conservation). Helen Stephens (Churches) and Jo Herbert-James
(Engagement, employed in a consultancy capacty).
The list of trustees holding office during 2024 is given on page 2.

A ROCHA UK
Year Ended 31 December 2024
DIRECTORS, AND TRUSTEES, REPORT (continued)
Trustees. ￿Sponsibl11t1es
The trustees (who are also directors of A Rocha UK for the purposes of company law) are responsible for
preparing the Trustees. Report (including the Strategic Report and Directors, Report) and the financial
statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company
law the trustees must not approve the financial statements unless they are satisfied that they give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure. In preparing these financial statements, the trustees are
required to=
Select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charrties SORP 2019 (FRS 102}.
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume
that the charitsble company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitsble company's transactions and disclose with reasonable accuracy at any time the financial
position of the charitable company and enable them to ensure that the financial statements comply with the
Companies Act 2006, and the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities
Accounts {Scotlandl Regulations 2006 (as amended). They are also responsible for safeguarding the assets
of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud
and other irregularities.
The trustees are responsible for ensuring that in its conduct and operation the charitable company applies
financial and other controls which confomi to the requirements both of propriety and good financial
management.
In so far as the trustees are aware..
there is no relevant audit information of which the charitsble company's auditor is unaware- and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Small company exemptions
The report has been prepared tsking advantage of the small companies, exemption of section 415A of the
Companies Act 2006.
Approved by the Board of Trustees on 23rd June 2025 and signed on its behalf by..
Mike P&rry (Jul 1. 2025. 5.'49pml
RevDrMJMPery
Trustee
io

## **A ROCHA UK** 

## **Year Ended 31 December 2024** 

## **INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS AND THE TRUSTEES** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

## **Opinion** 

We have audited the financial statements of A Rocha UK (the ‘charitable company’) for the year ended 31 December 2024 which comprise Statement of Financial Activities (incorporating the income & expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, including 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 (UK Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006; the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **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 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ (who are also the directors of the company for Company Law purposes) use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 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 trustees’ annual report (incorporating the directors’ report), other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

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 this gives rise to a material misstatement in the financial 

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11
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## **A ROCHA UK** 

## **INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS AND THE TRUSTEES** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

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. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

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

- the information given in the trustees' report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- • the directors’ report has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of directors’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the directors’ report and from the requirement to prepare a strategic report. 

## **Responsibilities of trustees** 

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

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

## **Auditor responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under Companies Act 2006 and report I accordance with the Acts and relevant regulations made or having effect thereunder. 

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

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

We gained an understanding of the legal and regulatory framework applicable to the Company and the sector in which it operates and considered the risk of the Company not complying with the applicable laws 

```
12
```



## **A ROCHA UK** 

## **INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS AND THE TRUSTEES** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

and regulations including fraud; in particular those regulations directly related to the financial statements, including financial reporting, and tax legislation. In relation to the operations of the Charitable Company this included compliance with the Companies Act 2006, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

The risks were discussed with the audit team and we remained alert to any indications of non-compliance throughout the audit. We carried out specific procedures to address the risks identified. These included the following: 

Reviewing minutes of Board meetings, reviewing any correspondence with the Charity Commission, agreeing the financial statement disclosures to underlying supporting documentation, and making enquiries of management and officers of the Charitable Company. 

To address the risks of management override of controls, we carried out testing of journal entries and other adjustments for appropriateness. We also assessed management bias in relation to the accounting policies adopted and in determining significant accounting estimates. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/descriptionof-the-auditor%E2%80%99s-responsibilities-for 

This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 

## A. beep 

Michael Cooper-Davis FCCA ACA (Senior Statutory Auditor) 

For and on behalf of **Price Bailey LLP** , Chartered Accountants Statutory Auditors 24 Old Bond Street London W1S 4AP 

Date: 11 July 2025 

`13` 



A ROCHA UK
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Note
Unrestricted Restricted
funds
funds
2024
2024
Totsl
funds
2024
Total
funds
2023
INCOME
Donations and legacies
Other trading activities
Investment income
640.168
12,146
9.621
202.102
842,270
12,146
9,621
789,099
33,343
5.915
Total income
661.935
202.102
864,037
828,357
EXPENDITURE
Raising Funds
Charitable activities
116,860
693.365
116,860
847,518
102,644
884,244
154,153
Total expenditure
810,225
154,153
964,378
986,888
Net (expenditure)lincome for the year
Realised gains on investments
(148,290)
47,949
{100,341) (158,531)
19,927
Net movement in funds
(148,290)
47,949
1100,341) 1138,604
RECONCILIATION OF FUNDS
Total funds brought foNard
350.071
76,978
427,049
565,653
TOTAL FUNDS CARRIED FORWARD 15
201,781
124,927
326,708
427,049
All income and expenditure has arisen from continuing activities.
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes to the accounts are shovm on pages 18 to 30 and form an integral part of these financial statements.
14

A ROCHA UK
(Company number: 4210929)
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible fixed assets
Intangible Fixed assets
Investment assets
10
11
12
94.890
7,617
125,778
15,234
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
58,586
228,863
22,114
341,624
TOTAL CURRENT ASSETS
287,449
363,738
LIABILITIES
Creditors= amounts falling
due within one year
14
(63,248)
{77,701)
NET CURRENT ASSETS
224,201
286,037
TOTAL ASSETS LESS CURRENT
LIABILITIES
326,708
427,049
Total net assets
326.708
427.049
The funds of the charity
Unrestricted funds..
General fvnd
Designated fund
99,274
102.507
209,059
141,012
201,781
124,927
350,071
76,978
Restricted funds
TOTAL FUNDS
15
326.708
427.049
The attached notes on pages 18 to 30 form part of these financial ststements.
These financial statements have been prepared in accordance with special provisions applicable to companies
subject to the small companies, regime.
The financial statements were approved by the Board of Trustees on 23rd June and signed on their behalf by..
- lauo.39.2Ql&,.2'.I3pm).......................
N Baker
Treasurer
15

A ROCHA UK
STATEMENT OF CASH FLOWS
AS A T 31 DECEMBER 2024
2024
2023
Reconciliation of net income
to net cash flow from operating activities
Net (expenditure) for the reporting
period (as per the Statement of Financial ACtiVrt￿sj
{100,341)
(138,604)
Adjustments for..
Depreciation charges
Amortisation charges
Interest receivable
Decrease in stock
Decreasel{Increase) in debtors
InGreasel{Decrease) in creditors
30,888
7,618
(9.6211
29.360
7,618
(5,9151
685
11,960
3,487
(36,473)
(14,454)
Net cash used in operating activities
1122,382
(91,412)
Cash flows from investing activities:
Net cash provided byl(used in) investing activities=
Interest received
Acquisition of intangible fixed assets
Disposals of investments
{Gain) on sale of investments
9,621
5,915
(13.252}
269,029
(19,927)
Net cash provided byl{used in) investing activities
9,621
241,765
Change in cash and cash equivalents during the period:
1112,761)
150,356
Cash and cash equivalents at the beginning of the period..
Cash at bank and in hand
341,624
191,268
Cash and cash equivalents at the end ofthe period=
Cash at bank and in hand
228,863
341,624
The notes to the accounts are shown on pages 18 to 30 and form part of these financial statements.

A ROCHA UK
NET DEBT RECONCILIATION
AS A T 31 DECEMBER 2024
As at 0110112024 Cash flows
Other Charges
As at 3111212024
Cash
341,624
(112,761
228,863
Total
341,624
1112,761)
228,863
The notes on pages 18 to 30 form part of these financial statements.
17

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
1.1 General infonnation
A Rocha UK is a charitable company limited by guarantee incorporated in England, Wales and Scotland.
In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per
member of the charity. The address of the registered office is 80 Windmill Road, Brentford, UK, TW8
OQH. The principal activty ofthe charity is environmental conservation and education run with Christian
values.
1.2 Basis of preparation
The financial statements have been prepared in accordance wf(h "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) - (Charities SORP IFRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006, the Charities and
Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as
amended)
A Rocha UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy note(s). The financial statements are presented in pounds sterling and rounded to the
nearest pound.
1.3 Going Concem
At the balance sheet date, the reserves are outside of the rese￿eS policy. As discussed in the Trustees
Annual Report, the charity's strong income stream and lack of any debtshowthat the underlying financial
position remains strong and the trustees are confident in the plans to rebuild the reserve margin over
the coming years. Therefore, the trustees consider that there are no material uncertainties about the
charitable company's ability to continue as a going concem.
Future cash flow forecasts, and budgets indicate that the charity wll retain the ability to continue to
operate and to settle liabilities as they fall due for the foreseeable fvture.
1.4 Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and
the amounts reported for revenues and expenses during the year. However, the nature of estimation
means that actual outcomes could differ from those estimates. There are no material judgements or
key sources of estimation uncertainty in these financial accounts.
1.5 Income
Income from donations and grants is recognised when the charity is entitled to the fvnds, the receipt is
probable, and the amount can be measured reliably. For donations, this is usually on receipt. For
grants, this is usually when a fomial offer is made in wrrting. unless the grant contains terms and
conditions which must be met before the charity is entitled to the funds. Other income and income from
fvndraising activities are recognised vthen receivable on the basis of when the services are provided, or
the events take place.
18

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
For legacies, entitlement is taken on a case-by-case basis as the earlier of the date on which= the charity
is aware that probate has been granted. the estate has been finalised and notification has been made
by the execLrtor(s) to the charity that a distribution wll be made, or when a distribution is received from
the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can
be measured reliably and there is an expectation that a distribution will be made. If the legacy is in the
form of an asset other than cash or an asset listed on a recognised stock exchange, recognition is
subject to the value of the asset being able to be reliably measured and title to the asset has passed to
the charity. Where legacies have been notified to the charty or the charity is aware of the granting of
probate, and the criteria for income recognition have not been met, then the legacy is treated as a
contingent asset and disclosed if material.
1.6 Expenditure
Expenditure is recognised when a present, legal or constructive obligation exists at the balance sheet
date as a result of a past event. it is probable that a transfer of economic benefits will be required to
settle the obligation, and the amount can be measured or estimated reliably.
Expenditure is stated gross of irrecoverable VAT and has been classified under headings that aggregate
all costs related to the category.
Expenditure on raising funds includes the costs associated wth attracting donations and grants.
All costs are allocated between expendrture activities on a basis designed to reflect the use of the
resource. Costs relating to a particular activity are allocated directly and direct staff costs are allocated
based on an estimate of staff time.
Support costs are allocated on the basis of the proportion of direct staff costs. This comprises those
costs which are incurred in support of expenditure on the objectives of the charity and include
governance costs, finance and office costs
1.7 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation on transrtion less depreciation. Assets costing less
than £1,000 are not capitalised. Assets are reviewed for impairment if circumstances indicate their value
in the accounts may exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to vKite off the cost less ests'mated realisable value of each
asset over its expected useful life, as foll¢JWS'.
Freehold land
Land improvements
Leasehold improvement
Office equipment
Not depreciated
20 years straight line
5 years straight line
4 years straight line
19

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
1.8 Intangible fixed Assets and amortisation
Intangible fixed assets are stated at cost or valuation on transition less amortisation. Assets costing
less than £1,000 are not capitalised. Assets are reviewed for impairment if circumstances indicate their
value in the accounts may exceed their net realisable value and value in use. Amortisation is provided.
on completion, at rates calculated to write off the cost less estimated realisable value of each asset
over its expected useful lrfe, as foll0v￿=
Computer software
3 years straight line
1.8 Investments
Fixed asset investments are stated at market value in accordance with SORP 2019. The Statement of
Financial Activities includes gains and losses arising from the revaluation of investments. Cash and
cash funds held by investment managers is recognised as a part of investments.
1.9 Pensions
A Rocha UK operates defined contribution schemes for the benefit of its employees. The assets of the
scheme are held separately from those of A Rocha UK. in an independently administered fund. The
pension cost in the financial statements represents the contributions payable by the charity during the
year.
1.10 Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for the particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
1.11 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income is
included at the best estimate of the amounts receivable at the balance sheet date.
1.12 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments wth a short maturity
ofthree months or less from the date of acquisition, opening of the deposit or similar account.
1.13 Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of fvnds to a third party and the amount due to settle the obligation can
be measured or estimated reliably. Creditors are normally recognised at their settlement amount after
allowing for any trade discounts due. Accrued expenditure is included at the best estimate of the
amounts payable at the balance sheet date, after allowing for any trade discounts due.
20

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
1.14 Taxation
A Rocha UK meets the definition of a charitable company for UK corporation tax purposes. Accordingly,
the company is potentially exempt from taxation in respect of income or capital gains received within
categories covered by Chapter 3 Part11 of the Corporation Tax Act 2010 or Section 256 of the Taxation
of Chargeable Gains Act 1992, to the extent that such income at gains are applied exclusively for
charitable purposes.
1.16 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value. Tangible fixed assets are recorded at depreciated historical cost
and investment are held at fair value. All other assets and liabilities are recorded at cost, which is their
fair value
INCOME FROM DONATIONS AND LEGACIES
Unrestricted
2024
Restricted
2024
Total
2024
Gift aid donations including tax recoverable
Other donations
Grant and Trust income
Legacies receivable
232.005
282,879
76,310
48,974
6,700
3,780
191,622
238,705
286,659
267,932
48,974
Total
640.168
202,102
842.270
Prior Year
Unrestricted
2023
Restricted
2023
Total
2023
Gift aid donations including tax recoverable
Other donations
Grant and Trust income
Legacies receivable
177,860
256.526
60,945
19,855
9,820
76,969
184,624
2,500
187,680
333.495
245,569
22,355
Total
515,186
273,913
789,099
INVESTMENT INCOME
Total
2024
Total
2023
Bank Interest
9,621
5,915
Total
9,621
5,915
21

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
OTHER TRADING ACTIVITIES
Total
2024
Total
2023
Sales & Royalties
Service income
11,579
567
32,127
1,216
Total
12,146
33,343
There were no restricted other trading activibes in 2024 (2023.. none).
EXPENDITURE ON RAISING FUNDS
Direct
2024
Support
2024
Total
2024
Staff costs
other costs
63,994
20,885
17,121
14,860
81,115
35,745
Totsl costs
84,879
31,981
116,860
Prior Year
Direct
2023
Support
2023
Total
2023
Staff costs
Other costs
62.571
9,352
17,061
13,660
79.632
23,012
Total costs
71,923
30,721
102,644
No expenditure on raising funds was restricted in nature 2024 (2023= NIL).
22

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
EXPENDITURE ON CHARITABLE ACTIVITIES
Direct
2024
Support
2024
Total
2024
Conservation and Education
Eco Church
Supporting Christian environmental leaders
Individuals
191.527
262,327
55.270
98,729
81,781
102,753
21,515
33,616
273,308
365,080
76.785
132,345
Total
607,853
239,665
847.518
Prior year
Direct
2023
Support
2023
Total
2023
Conservation and Education
Eco Church
Supporting Christian environmental leaders
Individuals
197,024
272.386
55,684
117.186
80,698
104,081
16,615
40,570
277,722
376,467
72,299
157,756
Total
642,280
241,964
884,244
The above included £693,365 {2023= £623,304) of unrestricted expenditure and £154,153 {2023.'
£260,940 of restricted expenditure. Restricted expenditure is limited to costs which were used to deliver
restricted activities.
SUPPORT COSTS
Total
2024
Total
2023
Staff costs
Staff & volunteer development
Extemal accounting and payroll
Telephone, stationery and IT
145,429
2,333
3,961
31,785
151,438
3,012
3,307
29,168
r !!
Travel and subsistence
Premises costs
Other costs
Depreciation
Governance costs:
Legal and professional fees
Audit fees
Trustees, expenses
85
34,827
6,784
29,087
169
33,003
6,047
26,958
4,376
12.979
5,530
13,662
391
Total
271,646
272,685
23

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
NET INCOME
2024
2023
This is stated after charging..
Depreciation
Amortisation
Auditors, remuneration
Operating lease expense
30,888
7,617
12,979
25,398
29,360
7,618
13,662
25.398
STAFF COSTS
2024
2023
Wages and salaries
National Insurance
Pension contributions
608,808
42,671
37,505
615,355
49,610
41,868
Total
688.984
706.833
The average monthly number of employees during the year v￿S as follows:
2024
Headcount
2024
FTE
2023
Headcount
2023
FTE
Management team
Other
16
12
18
14
20
15
23
18
One employee received remuneration during the year amounting to more than £80,000 but less than
£90,000, excluding employer pension contributions (2023.. one employee eaming more than £80,000
but less than £90,000).
The key management personnel are considered to be the trustees and the 5 members of the senior
management team, including one member who was employed in a consultancy capacity (2023.. 5}. The
total staff costs, including pension contributions, relating to these key management personnel were
£245,386 (2023. £252,786).
24

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
10. TANGIBLE FIXED ASSETS
Freehold land
Land
improvements
Leasehold
equipment
Office
Total
Cosl or valuation
At 1 January 2024
Additions
Disposals
46,288
67.653
128.739
7,418
250,098
At 31 December 2024
46,288
67,653
128,739
7,418
250,098
Depreciation
At 1 Jar)uary 2024
Charge for the year
Disp05als
45.017
1,157
75.446
27,545
3,857
2,186
124,320
30,888
At 31 December 2024
46.174
102.991
6,043
155,208
Net book value
At 31 December 2024
46,288
21.479
25.748
1,375
94,890
At 31 December 2023
46,288
22.636
53,293
3,561
125,778
The charity's land at Foxearth Meadows continues to be held at its historic cost of £46,288 (2023.. £46,288).
11. INTANGIBLE FIXED ASSETS
Computer
software
Total
Cost:
At 1 January 2024
Additions
Disposals
At 31 December 2024
22.582 22.582
22.852 22,852
Amortisation:
At 1 January 2023
Charge for the year
At 31 December 2024
7,617
7,617
7,618
7,618
15,235 15,235
Net book value:
At 31 December 2024
7,617
7,617
At 31 December 2023
15.234 15.234
25

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Investments
2024
2023
LISTED INVESTMENTS
At market value..
As at 1 January 2024
Additions during year
Disposals
Realised Gain on investments
Unrealised (Losses) on investments
249,102
(269,0291
19,927
At 31 December 2024
13. DEBTORS
2024
2023
Prepayments and accrued income
58,586
22,114
Total
58,586
22.114
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Taxation and social security
Other creditors
Accruals
16,937
9,449
4,071
32,791
9,395
12,411
4,842
51,053
Total
63,248
77,701
During the year, the charity collected donations and associated Gift Aid as agent for A Rocha
International and otherinternational A Rocha organisations and passed these on net of a service charge.
Total monies collected totalled £9,143 for the yearended 31 December2024 (2023.. £27,625}. The total
creditor to A Rocha Intemational equated to £1,287 as at 31 December 202412023: £13,124).
26

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
15. MOVEMENT ON FUNDS
Current year:
At1Jan
2024
At31 De
2024
Income
Expenditure
Transfers
Unrestricted funds:
General funds:
209.059
Fixed Assets Designated fund 141,012
661.935
(810,225)
38.505
(38,505)
99.274
102,507
350,071
661.935
(810,225)
201,781
Restricted funds:
Conservation Reserves
Conservation and Education
Eco Church
Convening
Communications
1,066
11.200
3,780
171.122
10,000
6,000
(1,766)
(3,780)
(142,607)
10,500
75,912
104,427
10,000
(6,000)
76,978
202.102
(154,153)
124,927
Total funds
427,049
864.037
(964,378)
326,708
Prior Year:
At1Jan
2023
At 31 Dec
2023
Income
Expenditure
Transfers
Unrestricted funds:
General funds:
Fixed Assets Designated fund
501,648
574,371
(725,948)
(141,012)
141.012
209,059
141.012
501.648
574,371
1725,9481
350,071
Restricted funds:
Conservation Reserves
Conservation and Education
Partners in Action
Eco Church
Wild Christian
Convening
1,243
14,727
5.475
12,731
233.011
5,469
2.500
{14,904)
{5,4751
{17,731)
(214,861)
(5,469)
{2.500)
1,066
5,000
57.762
75,912
64,005
273.913
(260,940)
76,978
Total funds
565,653
848,284
1986,888)
427,049
In 2024 the restricted bJnds are all dedicated to funding the specific ongoing costs of the charity as
indicated above. There are no long-term holdings within the restricted fvnds which represent timing
differences.
A designated fund was introduced in 2023 representing Fixed Assets.
27

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
Conservation Reserves
Developing our ￿ nature reserves as sites that demonstrate models of high quality, scientifically based
conservation.
Conservation and Education
The core of this strand of work is developing our two nature reserves for the enjoyment and education
of local communities, plus the Partners in Action programme, convening and advising Christian land
managers on the management of their land for nature, and the environmental education of visitors to
their organisations.
Partners in Action
The development and support of our Partners in Action Network, and the implementation of our Target
25 project, shared by us and our partners to help engage our different audiences in practical
conservation.
Eco Church
The work of the Eco Church programme supports churches in engaging in deliberate and on-going
action to care for nature practically on church premises, in the community and by using their voice. It is
supported by grants from a number of churches and other organisations. Notably a significant multi-
year grant from the Church of England.
Wild Christian
The Wild Christian programme is aimed at facilitating comprehensive action for nature by individuals.
Convening
The Convening programme seeks to engage Christian environmental leaders through a range of
activities, seeking to grow and support a group of individuals to influence those around them in whatever
sphere they find themselves in.
Communications
Our communications capacity SUPPOrts all our programmes (see above), among other things, managing
the website, producing a suite of regular emails for general and programme audiences, and managing
our social media channels.
The fijnd transfers line represents unrestricted funds used to cover the expenditure, net of the purchase
of fixed assets from restricted income.
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A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current year:
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Intangible fixed as5et5
Net current assets
94,890
7,617
99.274
94.890
7,617
224,201
124.927
Total
201,781
124,927
326,708
Prior year:
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed assets
Intangible fixed assets
Net current assets
125.778
15,234
209,059
125,778
15,234
286,037
76,978
Totsl
350,071
76,978
427,049
17. OPERATING LEASES
As at the balance sheet date, the charity was committed under norrfancellable operating leases to
make the following annual minimum payments=
Land & Buildings
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
22,082
24.292
22,082
Other
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
1,058
530
Total
22,082
47,962
The other operating lease is in respect of the photocopier.
29

A ROCHA UK
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
18. PENSION COSTS
The charitable company operates a defined contribution pension scheme. Pension costs for the year
have been charged at £37.505 (2023.. £41.868) as outlined above. At the year end. £4,071 was owed
to the scheme {2023'. £4,841).
19. RELATED PARTY TRANSACTIONS
During the year. no trustees received any remuneration or benefits (2023.. NIL).
One trustee received reimbursement of travel and meeting expenses amounting to £80 (2023.. one.
£198). These amounts relate to reimbursements of costs when the trustee was acting only as a
volunteer.
Eight trustees made donations withoLrt conditions attached totalling £2,655 (2023= seven trustees
£2,635).
Throughout the year, the Charity continued its affiliation with A Rocha International, another UK based
charity. The Charity incurred £NIL in affiliation fees (2023= £10.000} and there were no other related
party transactions made in the year.
There were no further related parties in the year (2023.. none).
20.
CAPITAL COMMITMENTS
Capital commitments contracted but not provided for in the financial statements are NIL (2023.. NIL).
21.
CONTINGENT ASSET
The charity has been notified of a potential legacy which does not meet the conditions for recognition
as income at the balance sheet date. The value of these gifts is uncertain, and the charity is unable to
make an estimate12023'. NIL). The charity is extremely grateful to all the generous donors who support
it through gifts in wills.
30