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2023-09-30-accounts

The Froglife Trust

Leaping forward for amphibian and reptile conservation Working together to save the species

ANNUAL REPORT AND ACCOUNTS October 2022 - September 2023

TRANSFORMING LANDSCAPES

TRANSFORMING LIVES TRANSFORMING RESEARCH

CONTENTS

ABOUT FROGLIFE ..........................................................................3 ACHIEVING OUR VISION AND MISSION........................................5 PUBLIC BENEFIT ............................................................................5 HEALTH & SAFETY .........................................................................6 ENVIRONMENTAL ACTIONS .........................................................7 STRUCTURE, GOVERNANCE AND MANAGEMENT ......................9 REMUNERATION OF KEY MANAGEMENT PERSONNEL ..............10 TRANSFORMING LANDSCAPES ...................................................12 TRANSFORMING LIVES ................................................................17 TRANSFORMING RESEARCH ...................................................... 23 TRANSFORMING COMMUNICATIONS .......................................24 TRANSFORMING FROGLIFE ECOLOGICAL SERVICES (FES) ............................................................................26 TRANSFORMING OUR FUTURE ..................................................28 RISK MANAGEMENT AND INTERNAL CONTROLS .....................30 FINANCIAL REVIEW .....................................................................38 RESERVES POLICY .......................................................................38 INVESTMENT POLICY ..................................................................38 CORPORATE SPONSORS .............................................................38 STATEMENT OF TRUSTEES’ RESPONSIBILITIES ........................39 ACCOUNTS ..................................................................................40

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ABOUT FROGLIFE

The Froglife Trust (known as Froglife) is a national nature conservation charity with a speci昀椀c focus on reptiles and amphibians and their habitats. Froglife’s vision is a world in which reptiles and amphibian populations are 昀氀ourishing as part of healthy ecosystems. Amphibians are declining globally at a faster rate than birds and mammals, and as they are an integral part of our ecosystem, it is essential that we work together to address these declines. Due to a lack of data, we are less certain about the status of the UK’s reptile species, but we continue to work to address this most recently through our Discovering Reptiles project and four research projects funded by DEFRA Natural England. We are in the process of investigating potential funding opportunities to deliver the recommendations from the research projects. We do have anecdotal evidence of adder declines where they appear to have been lost entirely from counties that once had 昀氀ourishing populations.

At Froglife we believe we can reverse these declines by raising awareness, enhancing knowledge, restoring and creating habitats, undertaking species condition monitoring, and surveying and encouraging as many people as possible for all sectors of society to act. To ensure that our work is sustainable we deliver an extensive volunteer programme, training volunteers across the UK in species and habitat management. We also recognise that our donors want to be reassured that the habitat sites that they are funding will remain in optimum condition for the foreseeable future, which of course also 昀椀ts Froglife’s objectives. To ensure this we have a commitment in our Strategy to review all habitat works undertaken by Froglife 1, 3, 5 & 10-years post completion. We visit selected sites and visits are logged onto our database providing us with a valuable dataset for research and future works.

Our work is grass roots, applied, evidence-based conservation. The habitat work bene昀椀ts countless

species from aquatic invertebrates and plants, to amphibians, reptiles, birds and mammals. Our conservation projects enhance the UK’s biodiversity.

This holistic approach to nature conservation enables us to take individuals on a wildlife journey, whilst also delivering quanti昀椀able results for our reptile and amphibian species.

The strategic direction of Froglife is set by the board of trustees from a range of backgrounds in conservation and industry. The appointment of three new trustees in December 2023 will increase the number of trustees to ten with our new appointments increasing the range of experience and expanding the trustee demographic. In June 2023 Froglife advertised for new trustees requesting speci昀椀c expertise to 昀椀ll some skill gaps within the board. We were extremely pleased by the interest shown and the high level of expertise that candidates brought. The Vice-Chair and Chief Executive O昀케cer (CEO) interviewed most of those who applied, and a proposal was put to the board to invite three of the candidates to become trustees, the proposal was unanimously approved. We believe that these three candidates will bring a lot of strengths to the board and will also address any potential successional issues.

During 2022 we developed our seven -year strategy covering January 2023 – December 2030. This is in line with UK individual country targets of 30% recovery by 2030 (30/2030) and the Environment Act’s aim to halt biodiversity loss by 30% of land and sea by 2030 in England.

The delivery of the strategy and the day-to-day management of the organisation is delegated to the (CEO) who is supported by the Senior Management Team (SMT). The SMT meet every six-eight weeks and organisational strategy, project delivery and 昀椀nancial management is reviewed at each meeting.

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Coalface to
~~Wil~~dspace: Midlands
Coalface to Project Assistant
~~W~~ildspace: Midland~~s~~
Project Manager		 Coalface to
Wildspace: Midlands
Sessional Learning
O昀cer
Discovering
Dewponds
Project Manager		 Discovering
Dewponds Trainee
London Blue Chain
Project Manager		 Transforming Lives
Trainee
Operations Manage~~r~~
Transforming Lives
Trainee
Transforming Lives
**Reserve Warden& ** Trainee
Trainer
Transforming Lives
Trainee
Transforming Lives
Trainee
Transforming Lives
Conservation & Trainee
Science Manager
(MATERNITY COVER)
FES Operations		 Operations Manager:
Small Projects		 Scottish Green
Pathways
Development O昀cer		 Scottish Green
Pathways Sessional
Learning O昀cer
Manager
Consultant Finance
Manager		 Peterborough NWC
Project O昀cer
Somerset Green
Finance & Admin
O昀cer		 Pathways for Life
Project O昀cer
Communications Leaping Forward for
O昀cer & Toads on Dementia Project
Roads Coordinator Manager

4

ACHIEVING OUR VISION AND MISSION

We achieve our vision and mission through three work streams:

Froglife will foster an environment that encourages innovation and diligence amongst sta昀昀, trustees, and volunteers.

It is supported by:

Froglife believes that it can only address the nature crisis by ensuring that those that engage with Froglife represent the full range of communities/demographics of the UK population. We focus particularly on socioeconomically deprived communities as they are often excluded from bene昀椀ting from helping nature. We also focus on communities that for cultural/heritage reasons feel that they are not ‘welcome’ in the sector. This is demonstrated in the current projects that we are delivering and projects that are in development.

Our work helps:

Our work is underpinned through our organisation values:

Our work is underpinned by our volunteer force which includes volunteer groups working on nature reserves managed by Froglife and Toads on Roads patrollers. This year 394 volunteers helped us contributing a total of 2803 hours.

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PUBLIC BENEFIT

HEALTH & SAFETY

In carrying out their duties the trustees have had regard to public bene昀椀t guidance by the Charity Commission. The trustees note that the charitable activities focus on species conservation and public involvement. The work that the charity undertakes plays an important role in environmentally sustainable development creating more sustainable, resilient communities.

Within urban environments, plants 昀椀lter pollutants and absorb carbon dioxide from the air, helping to improve air quality.

The Board of Trustees have assessed the major risks to which the charity is exposed, particularly those relating to the operations, reputation, business, and 昀椀nances of the Froglife Trust and Froglife Ecological Services (FES). The CEO assesses and updates the likelihood and impact of material risks on a risk management matrix, which is reviewed by the board on a quarterly basis at trustee meetings.

A tra昀케c lights system is used to grade the level of the risk. This is reviewed quarterly to re昀氀ect the seasonality of the work that is taking place which a昀昀ects the level of risk.

Health and safety procedures and generic and project speci昀椀c risk assessments are reviewed annually in January. Health and Safety reports are a standing item on the quarterly board agenda. One of the trustees is responsible for monitoring health and safety and is made aware of all reported incidents, and when necessary, appropriate action is taken. Health and Safety is an important element of sta昀昀 inductions, and where relevant, training is provided.

All sta昀昀 working with young people and/or vulnerable adults are cleared through the Disclosure & Barring Service in England and Disclosure Scotland in Scotland. All sta昀昀 and trustees are obliged to attend Safeguarding courses every three years.

6

ENVIRONMENTAL ACTIONS

We continue to work to reduce our environmental impact across all our projects. As a national organisation, one of our main impacts is travel, and the use of heavy equipment for habitat works. We have found ways to use more environmentally friendly forms of transport, and through use of virtual channels have reduced the need to travel to meetings. Most of our sta昀昀 work remotely predominantly from home, this reduces travel to and from o昀케ces. We are in the process of evaluating the environmental impact of using heavy machinery for habitat works to access the trade-o昀昀 between the bene昀椀ts of habitat restoration and creation for carbon capture as well as enhancing biodiversity, and the potential negative environmental impacts. We will assess how to address this once we have the conclusions from the evaluation.

We encourage all sta昀昀 to upcycle, recycle and re-use materials wherever possible, to avoid using plastic in any project materials, to use sustainably sourced wood and other materials.

We worked with a paid intern funded via Bath University to calculate our carbon footprint, including scope 1, 2 and 3. Our carbon footprint is low compared to other organisations, and it con昀椀rms that our main impacts are through embedded energy in the materials we use. We are analysing the data to prioritise the actions we need to take for the future.

Since moving into the new o昀케ce in Peterborough, which is a shared Business Hub, we have found it di昀케cult to obtain energy usage from the building managers. We continue to try to address this through using other means.

Froglife is committed as an organisation to reach net zero by 2030. We will be joining Fit for the Future, a networking group, supporting organisations to reach net zero.

Diversity, Equality and Inclusion

Froglife is committed to social justice, and to tackling injustice and inequality. Since 2007 Froglife has been delivering projects designed entirely to empower new audiences and those often excluded from nature conservation initiatives to take action to help conserve the UK’s natural environment, particularly focusing on reptiles, amphibians, and freshwater habitats. We have delivered projects working with young o昀昀enders,

disadvantaged and/or vulnerable children and young people, young people leaving care, young carers, LGBQT families, ethnic minority groups, people with mental and/or physical disabilities, men as part of a MENtal wellbeing programme and others. However, we recognise that we still have a long way to go to be a truly Diverse, Equitable, and Inclusive organisation. To address this, we have undertaken several initiatives and continue to build on these:

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“Froglife is a fantastic, ambitious organisation that is made even more special by everyone working in the organisation across all roles. Thank you for all the suppo爀琀, fun and quizzes over the last 3 years.”

“Thank you so much for looking into this for me. I am honestly touched and extremely grateful for your time to take it to the SMT meeting. If anything, it shows what a wonderful and encouraging charity Froglife is to work for, which is something I have never encountered in a work se琀琀ing. It ’s massively con昀椀dence boosting to know that we are encouraged to show our own initiative, which in my old job would have been extremely rare.”

8

STRUCTURE, GOVERNANCE AND MANAGEMENT

Registered name: The Froglife Trust operating under the name of Froglife

Charity Registration Number: 1093372 (England & Wales); SC014854 (Scotland).

Bankers: Barclays Bank Plc, 1 Church Street, Peterborough, PE1 1XE.

Auditors: Sa昀昀ery LLP, Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ.

The trust is a company limited by guarantee and is constituted by its trust deed. The trust lodged a Resolution with Companies House and the Charity Commission in October 2023 to modernise the wording within the trust deeds. This has been accepted by Companies House and the Charity Commission.

The trust has two patrons, Mr Jules Howard and Ms Kate Bradbury. Together they bring a wealth of wildlife conservation, education, digital technology broadcasting and writing skills. Both contribute an enormous amount of time and energy to the work of the trust.

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

Ms Inez Smith (Chair)

Professor Roger Downie (Vice Chair) (acted as Chair from January – July 2023 during a period of leave by Ms Inez Smith)

Mr Frank Clark

Dr Philip Wheeler

Dr Silviu Petrovan

Mr Gordon Maclennan

Mr Xavier Mahele

After the resignation of Mr Richard Donoyou the Board of Trustees evaluated skills and demographic gaps and undertook a recruitment process to address these gaps. As an outcome of the recruitment process the

trustees have recruited three new trustees who will be formally elected at the Annual General Meeting in December 2023. One attended the September 2023 trustee meeting as a guest. The new trustees will have a formal induction to the organisation during January/ February 2024, the induction will include arranging visits to the three sites that Froglife manages in Peterborough and where feasible project visits. All new trustees will complete Child Protection and Vulnerable Adult training through a suitable provider. Trustees will be provided with other training as and when training is required.

None of the trustees have any bene昀椀cial interest in the company. All the trustees are members of the company and guarantee to contribute £10 in the event of insolvency.

The Froglife Trust is governed by its Trustee Board which is responsible for setting the objectives and policies of the charity. The trustees ensure that the charity satis昀椀es its legal and contractual obligations. The Board of Trustees meet at a minimum quarterly.

Senior Management Team (The Froglife Trust) consists of:

Chief Executive O昀케cer – Kathy Wormald

Operations Manager (Large Projects) – Sheila Gundry

Conservation, Evaluation and Research Manager – Jenny Tse-Leon (currently on maternity leave)

Conservation & Science Manager – Dr Andrew Smart (maternity cover)

Senior Management Team (Froglife Ecological Services) consists of:

Chief Executive O昀케cer – Kathy Wormald

Operations Manager – James McAdie

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REMUNERATION OF KEY MANAGEMENT PERSONNEL

At the Board of Trustees meeting in December 2022, in recognition of in昀氀ation costs, the trustees approved a 10% pay-rise for all sta昀昀 members. This was earlier than the usual pay review which would have taken place in April 2023, the board felt it was important to review salaries earlier than usual to avoid sta昀昀 being put into 昀椀nancial hardship.

Other pay reviews are conducted on a sta昀昀-by-sta昀昀 basis and are increased if roles have changed, and they have moved into the next grade. The CEO’s salary is set and reviewed by the board of trustees on guidance from the chair. The last review was in July 2012 to ensure that the salary was comparable with other CEO positions within the sector and with similar levels of responsibility. The board is of the view that the salary remains comparable, and no further review is required.

Relationships with related parties and other charities and organisations with which Froglife co-operates in pursuit of its charitable objectives

In 2023 the trustees took the decision to become a member of Wildlife and Countryside LINK, they felt that with the plethora of new government legislation at a UK wide level, it was important that Froglife

was represented in discussions and inputted into central government consultations over proposed new legislations that could potentially impact on the operations of the charity.

Froglife is represented by the Conservation and Science Manager on:

Since May 2023 Froglife has reviewed 44 consultations, letters or policy statements from Wildlife and Countryside Link (WCL) or its members and have signed up to 13 documents as a participating member. Froglife was able to have a line inserted in the Nature 2030 Campaign Document relating to pond loss and has been promoting both the Nature 2030 document and the 30x30 Progress Report.

Froglife has remained an active member of Scottish

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Environment LINK, and the CEO continues as a trustee of the network. We sit on various working groups contributing comments on various Scottish government consultations, particularly on the Scottish Biodiversity Strategy and delivery plans and the new Scottish Environment Bill. We have continued to recruit MSPs as Nature Champions, this year we have been joined by Fulton MacGregor MSP, championing the great crested newt, Daniel Johnson MSP championing the slow worm and Murdo Fraser MSP championing the palmate newt.

Froglife co-operates and works in partnership with a wide range of organisations and charities including those working within the nature conservation sectors and from wider charitable sectors. Froglife works closely with landowners and land managers, local and central councils, schools, colleges, universities, and corporate partners.

We have remained Evidence Champions for Conservation Evidence and sit on the Conservation Evidence working group. We are a member of Cambridge Conservation Forum representing conservation organisations worldwide.

We have remained a crucial partner in the Garden Wildlife Health Forum and have contributed actively through promoting the project, reporting amphibian disease/mortality reports through our INFO service and

social media and have attended regular partnership meetings.

Our partnership with Girl Guiding UK resulted in an activity sheet for the girl guides to take part in.

As part of our partnership with the South Downs National Park Trust we sat on the grants panel to award grants to South Downs National Parks reserve sta昀昀 for the creation and restoration of freshwater habitats. We have been asked to continue as a member of the grants panel for future grant awards.

We sit on various fundraising, business support, woman leadership, corporate and other groups all of which help to inform our operations and raise the pro昀椀le of the charity. Our Operations Manager is a Trustee of the National Association of Environmental Education.

----- Start of picture text -----
TABLE 1: Global Statistics 2020/21; 2021/22 & 2022/23
Category 2020/21 2021/22 2022/23
Habitats 255 222 381
Hectares 962 69 66
Volunteers 569 589 394
Hours 3984 2554 2803
Sessions 954 1000 901
People 33045 78487 65217
----- End of picture text -----

11

TRANSFORMING LANDSCAPES

aquatic plants resulting in Great Crested Newt (GCN) and Smooth Newt breeding and egg laying in the ponds’ 昀椀rst season. This is the 昀椀rst report of GCN at Eye Green Nature Reserve. 266 volunteers helped us with the preparation works and with planting of ponds after the works. This year through our Transforming Lives: Trainees project we restored the Dragon昀氀y Pond at Boardwalks Nature Reserve, and we are pleased to report that the toad population has returned to the pond. The project has also enhanced various other areas of the reserve, particularly for reptiles.

Comparing 2021/22 to 2022/23

----- Start of picture text -----
400
300
200
100
0
Habitats Ha’s
(pond restoration/creation
& terrestrial)
2022 2023
----- End of picture text -----

Pond Restoration at Eye Green Nature Reserve

How we did delivering our key indicators

We have continued with our successful habitat creation and restoration programme, and this year we have created and restored 381 freshwater and terrestrial habitats, covering 66 hectares.

This year we improved 13% of habitat at Hampton Nature Reserve for great crested newts, grass snakes, adders, and bearded stonewort. This work has been undertaken by our Reserve Warden, a team of trainees and a dedicated volunteer group.

Pond Restoration at Hampton Nature Reserve

We have continued with the management of Boardwalks and Eye Green Nature Reserves. This year we have undertaken a wide range of habitat improvements at both reserves. We are pleased to report that at Eye Green Nature Reserve we restored two ponds, created two ponds’ and enhanced a ditch with scallops. We created reptile basking banks, hibernacula and planted up the ponds with native

Pond Restoration at Boardwalks Nature Reserve

----- Start of picture text -----
Eye Green Nature Reserve
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----- End of picture text -----

The toad migration season took place in early spring again this year. Thanks to toad managers and their patrollers 112,418 toads were rescued from road mortality and safely helped to their breeding ponds. We continue to register new patrols this year we have had a record number of new patrols registered, now standing at 443, this represents a 11% increase in toad patrols.

This year the BBC Magazine featured an article on Toads on Roads:

“Conservation charity Froglife collects the data from 200 patrols currently operating in communities from the Isle 漀昀 Anglesey to Ipswich .”

Sheila Gundry, Operations Manager at Froglife, comments “You get a real sense from talking to the people that have set up patrols, or regularly volunteer, that their major m漀琀ivation for taking pa爀琀 is driven by a deep sense 漀昀 wanting to make a di昀昀erence.

“Every migration season they are t漀琀ally commi琀琀ed to going out on patrol , even when it looks like it will be a quiet night, to ensure that as many amphibians as possible make it safely across the road.”

Crucially this combination 漀昀 community driven conservation in action and long running citizen science, has provided conservationists with a much clearer picture 漀昀 the population trends that we are seeing for amphibians and how they are faring across the UK.”

Toad Patrol Data and Number of Toad Patrols registered with Froglife

----- Start of picture text -----
120000
112,418
100000
92,734
80000
60000
40000
20000
395 443
Toads Rescued Toads Patrols
----- End of picture text -----

Our Discovering Dewponds project hosted its second TOAD Summit in Sussex. This was an in-person event, with a great turnout and a very interactive summit with lots of ideas, suggestions, and outcomes.

Discovering Dewponds Toad Summit

This year we completed the project to develop a new on-line reporting portal for toad patrollers, the new portal, through streamlining data submissions, greatly reduces the amount of sta昀昀 time that the charity invests in receiving and logging the toad data. This will provide us with more time to analyse our toad patrol data and ensure that it is submitted to NBN to inform the work of others. An update to the ‘Toads on Roads’ paper was presented by Silviu Petrovan at the 22nd European Herpetological Society Congress in September and we are starting to investigate our data to look at the turnover of Toad Patrols over time and why some patrols become ‘dormant’.

We have received funding from the RS MacDonald Foundation across two years, part of the funding is towards supporting Toads on Roads in Scotland.

This year we awarded Newt Year Honours again, with many people over the moon at receiving an honour:

“I was extremely 昀氀a琀琀ered to receive this award, so thank you. I have printed it out and stuck it proudly above all the kids awards from school .” Chris Knowles, volunteer, and consultant.

2022 2023

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Some volunteers really do go the extra mile, as witnessed by this correspondence between Froglife’s CEO and a volunteer in Wales.

Come Forth for Wildlife entered its 昀椀nal year, with the project concluding huge successes for habitat creation and restoration. In total the project worked on 31 habitat sites, and created, and restored 92 freshwater bodies, and improved 138 terrestrial habitats. In total 29,008 people got directly involved in creating Neighbourhood Wildlife Corridor. They created and restored 15 freshwater bodies, planted 4 wild昀氀ower meadows, built, and installed numerous wildlife homes, including hedgehog boxes, hibernacula, bird and bat boxes and basking banks.

87 Ponds Created 22 Ponds Restored 137 Terrestrial Habitats Created

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Fife Living Water project created a wetland in Cowdenbeath with 94 created and restored ponds and 18 new terrestrial habitats at Cowdenbeath wetland, connecting with 35 newly created ponds and 11 terrestrial habitats at Swan Pond.

Fife Living Water Cowdenbeath Wetland before

Fife Living Water Cowdenbeath Wetland after

Fife Living Water Swan Pond

Fife Living Water Swan Pond

Discovering Dewponds project has completed its second year and has undertaken all the habitat works. The project has exceeded its original target of restoring nine dewponds in the South Downs National Park and has undertaken restoration works on thirteen dewponds. As part of the DEFRA Species Recovery grant managed by Natural England, we recorded the restoration works of three of the ponds through drone footage, to help inform future restoration works. To date the project has undertaken 13 interventions as part of the Neighbourhood Wildlife Corridors.

Transforming Lives: Trainees our 昀椀rst cohort of trainees completed their training earlier this year, we are delighted to report that all of them secured paid employment within the nature conservation sector. We recruited the next group of trainees in May 2023. We are very pleased with the huge amount of habitat improvements that the 昀椀rst group of trainees undertook on the three reserves managed by Froglife in Peterborough. Additionally, they did great crested newt training and other courses of their preference. They helped with great crested newt, reptile, bird, bat, and butter昀氀y surveys and assisted with the delivery of community and volunteer days. This next group will build on this excellent work.

“Thanks again for le琀琀ing us visit you, Claire, and the trainees on Monday, it was a really positive experience and helped get a be琀琀er understanding 漀昀 the project and Donor the backgrounds 漀昀 the trainees.”

London Blue Chain completed its development phase in August 2023 and submitted the application for the delivery phase to National Lottery Heritage Fund. The project will be creating a London Blue Chain along the historic London Green Chain walking route. The Blue Chain will both connect a corridor of freshwater habitats and local communities to their nature heritage. The project will create 100 blue chain ponds, including 85 community ponds, created by local people. We will create Neighbourhood Wildlife Corridors with a total of 60 other interventions.

Discovering Dewponds

15

Coalface to Wildspace Midlands started in September 2022 and although mainly a public engagement project, thanks to a grant secured through WMCA Community Green Grants we have undertaken habitat creation

and improvement works on highly overgrown ponds in Reedswood Park, the only green space in the west of Walsall. This funding is cofunding the Neighbourhood Wildlife Corridors that form part of the main Coalface to Wildspace Midlands project funded by National Lottery Heritage Fund. The project is in the process of creating 8 Neighbourhood Wildlife Corridors, with a total of 40 wildlife interventions. To date communities in highly deprived neighbourhoods have created 2 ponds and 15 smaller habitat interventions.

The Green Pathways Scheme (London, Somerset, Peterborough & Fenlands, Scotland) has also contributed to our Transforming Landscapes programme. This year these projects, with their project participants, have created and restored 18 habitats. These include freshwater and terrestrial improvements. This work has been undertaken on local allotments, green spaces, parks, schools, housing association green spaces and community gardens.

Our volunteer training programme and working with other organisations such as The Conservation Volunteers (TCV) in Scotland is central to ensuring that

our work is sustainable. This is further supported by Froglife’s commitment to re-visit all sites that we have worked on 1,3,5 & 10 years post works.

“I visited Shef昀椀eld earlier this week to see several ponds that we created in 2018/19. They are looking great despite the lack 漀昀 rain .”

“Brilliant morning, good fun and well delivered” Victoria C., Volunteer

“The training has been very varied, interesting and informative which has increased my knowledge in a 昀椀eld I only had basic knowledge.” Mags W., Volunteer

“Thanks for helping to improve Kinneil . Hope the ponds will 昀氀ourish and continue to be maintained in the future.” Ian S., Volunteer

“Lovely friendly leader, very helpful & Anna W., Volunteer inclusive 漀昀 all volunteers “

The key donor for our Transforming Landscapes work is the National Lottery Heritage Fund and we are enormously grateful to lottery players for supporting this valuable work. We are also grateful to the many other donors that support this work, a total of 24 donors have contributed funds to ensure that we can deliver for biodiversity and for reptile and amphibian conservation. It goes without saying that without this support we would not be reporting on yet another very impactful year.

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TRANSFORMING LIVES

Sessions, Workshops, Events & Participants

901[196] 10,550 Number of people attending sessions & workshops 14,731 23,447 Number of people attending training/talks Number of disadvantaged people attending sessions/workshops/training/talks Number of people attending events Number of people visiting Froglife stand at events 184,462 Total number of people directly reached Number of sessions delivered Number of events attended/delivered

How we did delivering our Key Indicators

We are reliant on the volunteers and placements that help support our work, these include those that help on sites, in the back o昀케ce, help at events, write blogs and articles, analyse our data, and support our work in a hybrid of other ways. We are also reliant on the Toads on Road patrols that go out each spring evening to help save thousands of toads. A huge thank you to every volunteer. Volunteering provides us with much needed additional support which enables us to deliver more on lower budgets. This is a huge 昀椀nancial gain for Froglife.

“The placement exceeded my expectations and I’m so grateful to have had this experience. I enjoyed seeing all the community gardens that I visited and meeting so many inspiring and lovely people. I also learned a l漀琀 about amphibians and my love and appreciation

Peterborough City College contract

for them has grown immensely. It was great to see so many conservation projects, how they all worked and how they di昀昀ered from one an漀琀her as well as how much the local community want to get involved in projects and how much bene昀椀t and impact, they can have to n漀琀 only the wildlife but also the community. One 漀昀 my highlights 漀昀 the placement was seeing l漀琀s 漀昀 tiny froglets hopping around in the Rookery community garden as I had never seen froglets before!”

This year we have worked directly with 65,217 people, this compares to 45,727 last year, circa a 42% of more people bene昀椀ting from our work and improving their knowledge of our species, the habitats they depend on and their personal mental and physical well-being.

Green Pathways Scheme (working with vulnerable and/or disadvantaged young people and people living with dementia, currently these projects are operating in London – Leaping Forward for Dementia; Somerset Green Pathways for Life, Peterborough, and Fenlands – Green Pathways Scheme and various regions of Scotland – Green Pathways Scheme) this year the scheme has directly engaged with 6,214 vulnerable and/or disadvantaged people. These projects have accumulatively delivered 935 sessions.

In Peterborough, we have been paid to deliver sessions with students from Peterborough City College and young people attending sessions at Nene Park Trust.

17

“It has been brilliant sharing our resources to hopefully inspire b漀琀h our Neets and Young Ranger, you have played a massive pa爀琀 in that Journey.

Your knowledge, enthusiasm, and passion is clear for all to see.

Your trainees that I have spoken to hold you in the highest regard.”

“I’m just writing a massive thank you to you and all your team for having our students over on Wednesday. We all learned a l漀琀 and had a l漀琀 漀昀 fun going through your programme 漀昀 activities.”

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Trainee Progression 2023 - to date 20 trainees

----- Start of picture text -----
Current
Self-employed
Employment
Further education
Didn’t complete
0 2 4 6 8 10
% Totals
----- End of picture text -----

Froglife Trainees we have

continued with our strategy to employ paid for trainee Employment placements in most of our projects. This year we have had the pleasure of working with 14 Further education highly motivated and dedicated trainees, not only have the Didn’t complete trainees bene昀椀tted enormously through developing both 0 habitat and public engagement skills, but Froglife has also bene昀椀ted by having such a lovely cohort of trainees, most of which have gone on to further employment in the sector.

“I wanted to take a moment to express my hea爀琀felt gratitude to each one 漀昀 you, you have made my time here truly enriching and rewarding. Working alongside such a talented and passionate team has been an absolute pleasure, and I feel incredibly lucky to have been pa爀琀 漀昀 this remarkable group.”

Mapestry Session

“Tollbo漀琀hlovely pieces 漀昀 work and so cheery. Great to see community so engaged with nature” – Christabel W.

Come Forth for Wildlife The project engaged with over 206,000 people; this is approximately 67.38% of the population of the Forth Valley region. Activities included the creation and tour of a Mapestry, the artwork has been visited by over 155,000 people; Wildlife Gardening Workshops; Pond Doctor and PopUp Pond Doctor Marquees providing advice to a total of 7,036 people; Virtual Reality Experience viewed by 8,822 people, training courses and volunteer training with a total of 2,530 people professionally trained in amphibians, reptiles, and their habitat requirements. Eight Neighbourhood Wildlife Corridors were created, all 8 areas selected are in the bottom 5%, 10% and 20% de昀椀ned by the Scottish Index of Multiple Deprivation.

“Had a lovely time 昀椀nding toads and robins on the tapestry. Kept the kids ente爀琀ained for ages!” – Kara M.

“Lovely tapestries, a l漀琀 漀昀 hard work. Have brightened up the church :” – Ann A.

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Table 2: COME FORTH FOR WILDIFE Numbers Engaged Total Held
Wildlife Gardening Workshop 825 60
Pop-up Wildlife Gardening Workshops 1,635 12
Mapestry 813 25
Mapestry Tour 154,984 13
Pond Doctor 5,401 44
Virtual Reality Exhibitions 8,822 23
Training Courses 294 22
Volunteer Sessions 2,246 160
Neighbourhood Wildlife Corridors 29,009 -
TOTAL 204,029 361
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19

“I loved doing the VR , such a cool way to be a toad!” – Virtual Reality Exhibition Attendee, February 2023

Fife Living Water delivered 100 volunteer training sessions, training a total of 1,030 people, held 6 community engagement events; 10 school and group sessions reaching 180 school children; 4 business team building day with 29 workers attending and hosted 4 events attended by 1,174 people.

Come Forth for Wildlife Wildlife Gardening Workshops

20

Discovering Dewponds delivered 9 amphibian and reptile identi昀椀cation and habitat management talks; delivered 18 natural art sessions, creating sculptures for a natural art trail; delivered 13 reminiscence sessions, creating artistic, informative, and interesting displays of wildlife memories; delivered 32 Wildlife Gardening Workshops already having exceeded the target of 30 workshops and has hosted 2 Toad Summits in Sussex. The project has reached 46% of its total targets and is well on track to exceed some of the targets.

Trainees all the trainees recruited into these positions are people with an interest in wildlife conservation but have not had the opportunity to further their interest through

Discovering Dewponds

through Bexley, Greenwich, Lewisham, Bromley, Southwark, and Lambeth. These six boroughs have the highest ethnic diversity in London and are areas that experience some of the highest levels of deprivation in the country. The London Blue Chain will ‘link’ these communities and their local natural heritage, providing people in most need to bene昀椀t from training and learning, conservation volunteering, creative expression, and the physical and mental wellbeing impacts of nature connectedness. In total a minimum of 34,135 people will directly engage with the project, through a wide range of activities designed to appeal to all audiences.

study or employment. This project provides people with an opportunity to gain valuable practical habitat expertise which is transferable to other organisations within the nature conservation sector.

London Blue Chain incorporates a large public engagement programme. The chain will travel

“The Service Users were very engaged in this theoretical session as Kelvin was good at passing on the information at a level that they could understand and used models and ph漀琀os to illustrate things. He

Transforming Lives Event

21

was also very good and ge琀琀ing Service Users to pa爀琀icipate, to answer and ask questions, and he had made the impo爀琀ant e昀昀o爀琀 to remember everybody’s names. He also encouraged Service Users to decide throughout the session as to what we would do next.”

Coalface to Wildspace

Midlands funded by National Lottery Heritage Fund. The project is largely a community engagement project focusing on working with local communities on creating Neighbourhood Wildlife Corridors and an extensive community engagement programme. To date the project has developed a 3D Digital Film showing the geology of the region over millennium and the evolution of amphibians and reptiles over 400 million years, screenings are currently taking place in a wide range of venues and at schools. Working with local community groups we are creating ‘Speaking Wildlife Statues’ with QR codes explaining their purpose and bene昀椀ts to wildlife, these will be located in the Neighbourhood Wildlife Corridors. Other activities include Wildlife Gardening Workshops using Lego to engage with wider audiences, school amphibian hops to visit local ponds, community workshops to create Lego models re昀氀ecting the geology and the evolution of amphibians as highlighted in the 3D 昀椀lm, on completion these models will tour venues in Walsall. To date the project has commissioned an artist who

will be supporting workshops in the Neighbourhood Wildlife Corridors run with community groups and members of the public to design and make the sculptures, the groups will also inform the locations for the sculptures. We have also commissioned a Lego professional to help support the Lego workshops.

“I am writing to you because I am donating £52.50 to your vision and mission , which I feel strongly about. I would appreciate if you could keep me up to date with what you are doing, as I do n漀琀 have access to the internet. I would like you to let me know when you receive the money. Keep up the impo爀琀ant work and one day when I get the chance, I will join the vision and mission for the - conservation 漀昀 amphibians and reptiles.” Letter from a prisoner - Froglife sent some of our newsletters to the prison)

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Surveying Coalface to Wildspace Midlands
22
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TRANSFORMING RESEARCH

Froglife’s under the road tunnel mitigation research for Gartcosh Nature Reserve has continued to generate substantial data over the 2022/23 period. This, collectively, with other tunnel research undertaken by Froglife in previous years, now provides us with a signi昀椀cant dataset of amphibian usage of tunnels. Analysis of the accumulative data will help us to better understand the usage of wildlife tunnels, not only by amphibians, but by a wide range of other wildlife.

The NERC CASE PhD student is completing the 昀椀nal stages of the research to understand the impact of salinity on amphibian populations. The results will be published later this year.

The research undertaken by the University of Essex on Froglife’s project in Somerset, working with people living with dementia, has published a paper on the 昀椀ndings.

The research undertaken by the Open University on Froglife’s project in Somerset, working with people living with dementia, has led to the submission of a paper on the 昀椀ndings (currently back from referees). Our work on reptile basking sites has led to a paper with the University of Reading now ready for submission, and the Centre for Ecology & Hydrology (CEH) has worked with us to access our Toads on Roads data for a paper ready for submission.

to clay puddling of dewponds in the South Downs National Park; analysing the data from our long-term reptile surveying on Hampton Nature Reserve and our star project, Hissing Heathlands, using Arti昀椀cial Intelligence to map pre-war heathlands compared with the current provision, which showed a decline between AI mapped heathland provision in Surrey and Hampshire but more importantly, identi昀椀ed the location of past heathland habitat that could be managed back to heathland. On the positive side we did also map some new heathlands that have been created in recent years. The results from this work were presented at the 22nd Congress of the European Society for Herpetology and are being prepared for publication. We are now looking at expanding this research to other heathland regions in England to provide a clear picture of heathland declines and generate an AI system that will rank habitat patches based on their value as recovery sites, ‘corridors’ and ‘stepping stones’.

Following our research on toads living in trees we have received several reports from members of the public reporting such incidences, we are collating these for further research; to date we have 18 records.

Our grants awarded through DEFRA’s Species Recovery Programme managed by Natural England completed research on reptile habitat suitability in the South Downs National Park; di昀昀erent approaches

23

TRANSFORMING COMMUNICATIONS

Sessions, Workshops, Events & Participants

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1,948
2,863
Croaks
6,428 Linked In
Instagram
26,411
Facebook
16,026
Twitter
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We have ensured that our website is regularly reviewed and kept fresh with new content. Our social media following continues to climb, particularly through Froglife’s use of new platforms.

The email enquiry service has seen a fall back in enquirers; however, this is attributed to more social media enquiries.

We have had some very good media coverage in the national and local press and through our social media channels.

Media Output for Come Forth for Wildlife

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Date Media Type/Source Content
November 2019 Habitat Works at
Menstrie Ma琀琀ers
magazine Menstrie Community
Woodlands
February 2020 Press release Wildlife Pond Visualiser
February 2020 Alloa Adver琀椀ser Mapestry session
ar琀椀cle
April 2020 BBC Radio Scotland Wildlife Pond Visualiser
April 2020 BBC Radio Wildlife Pond Visualiser
Cambridgeshire
April 2020 Central FM Wildlife Pond Visualiser
August 2020 Tenant Talk Neighbourhood Wildlife
Corridors
newsle琀琀er
September 2021 Falkirk Herald Volunteer Session
December 2021 Falkirk Herald press Virtual Reality
release
Exhibi琀椀on
February 2022 Press release Habitat Works at
Gartmorn Dam Country
Park
August 2022 Falkirk Herald Virtual Reality
Exhibi琀椀on
September 2022 Falkirk Herald Volunteer Session
February 2023 Think Wildlife Come Forth for Wildlife
Founda琀椀on
podcast
March 2023 Falkirk Herald Pop-up Wildlife
Gardening Workshop
May 2023 YouTube short 昀椀lm Come Forth for Wildlife
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24

“Thank you so much for your comprehensive answers to my questions. I am so proud to have toads in my pond.”

“The maintenance team on site have rescued the toads and relocated them to long grass near the ponds. More appeared the following day and they have also been rescued. The grounds manager thinks they may have overwintered in the pipes before they were connected. He is going to keep an eye on the issue.”

We have received a lot of positive comments about our monthly e-newsletter and bi-annual newsletter, we are very pleased that our supporters value this communication, and we continue to cover what is of interest to them.

Finally, we would like to acknowledge the valuable work of all our trustees, volunteers, and sta昀昀. We particularly want to thank the back-o昀케ce sta昀昀, they are predominantly out of sight, but without their ongoing work dealing with administration, 昀椀nancial matters, human resources, and communications we would certainly not have had the enormous achievement we have enjoyed this year. The CEO would also like to extend a huge thanks to the Senior Management Team who through their ongoing management of projects and their constant fundraising have ensured that we continue with our e昀昀orts to conserve our native reptiles, amphibians, and their habitats.

“Excellent eNewsle琀琀er, congratulations to all involved. I am pu琀琀ing the Fife results into a talk I am giving.”

25

TRANSFORMING FROGLIFE ECOLOGICAL SERVICES (FES)

FES, through delivering paid-for ecological contracts and Great Crested Newt Obtaining a License, reptile and habitat management courses, provides invaluable unrestricted funding for the charity. All pro昀椀ts made by FES are gift-aided to the charity.

owned property into a pond!

As per our strategy for FES we also delivered some of the ecological works through our

“Thanks so much for leading the day yesterday, despite the weather students really enjoyed their day and I am hopeful it might turn into an annual event.”

charity work, namely the restoration of dewponds in the South Downs National Park and pond restoration works at Reedswood Park in Walsall.

FES has continued to grow its training programme and this year saw the delivery of more training courses, in more regions, training more ecologists. The feedback from these courses is very encouraging.

FES is liaising with relevant deliverers and partners of Biodiversity Net Gain and the District Level Licensing Scheme.

FES has also seen an increase in the number of private contracts that have been secured, with total income of £166,841 exceeding the previous year of £99,397. FES has also honed its skills by taking on large, ambitious, and new areas of work, for example, this year FES restored a historic toad pond in Ramsey. This was no ordinary village pond; it is a central feature along the main access road into Ramsey, it is a very large pond and is overlooked by many residents. As well as restoring the pond to provide suitable habitat for local toads and other wildlife, the Froglife team also reinstated the original fountain, bringing back the history of the site.

“Just wanted to thank you for all your hard work. The pond looks fantastic, in pa爀琀icular now the fountain is back in place. Looking forward to seeing the 昀氀owers when they bloom. Great work!!!!”

“Thank you so much for all the work you did. The ponds look great now. They have cleared completely, and I can see the structures you built for the frogs, b漀琀h beside and inside the ponds. I feel so much happier about them now and I feel sure the frogs do too, which is what ma琀琀ers.”

“The new pond is incredible! Thanks so much for doing the work and facilitating the group. Everyone had a great time. Also, super to know the newts are thriving.”

This year we also undertook our 昀椀rst domestic conversion of a disused swimming pool in a privately

26

TRANSFORMING OUR FUTURE

Global Habitat Statistics Broken Down by Projects 2022/23

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160
120
80
40
0
34.15
25.68
4.29
2 0.11 0.2082 0.0639
Habitats Hectares
Froglife Ecological Services Scottish Green PathwaysPeterborough Green Pathways Eye... Discovering Dewponds Fife Living WaterCoalface to Wildspace: Midlands
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Our 2023 – 2030 Strategy has identi昀椀ed the following Aims and Targets:

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TRANSFORMING
LANDSCAPES
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aim 1 Increase the availability of freshwater and terrestrial habitats for reptiles and amphibians.

target Increase total area of habitat improvements

to 5,000 ha by 2025 and 10,000 ha by 2030.

target Deliver 5 large scale landscape scale conservation projects by 2030.

aim 3 Improve connectivity between sites by

creating wildlife corridors.

target Create 2 wildlife corridors between key habitats by 2030 and 20 Neighbourhood Wildlife Corridors by 2030.

aim 4 Maintain favourable status at Froglife

managed reserves and project sites.

target Publish favourable evaluation report of condition monitoring at Froglife reserves and 1,3-,5-, and 10-year site assessments of project sites by 2030.

aim 2 Carry out landscape scale conservation projects.

28

TRANSFORMING LIVES

aim 2 Ensure Froglife is fully inclusive and has good representation from all backgrounds.

target Equality statistics of sta昀昀, volunteers and participants re昀氀ect those for the UK population by 2030.

aim 2 Expand Froglife’s reach particularly focusing on people who are new to conservation and from areas of multiple deprivation.

target Engage over 50,000 people annually with Froglife activities by 2030, mainly from areas of multiple deprivation across the UK.

aim 2 Progress people on their wildlife journey. Target: 90% of people that take part in Froglife activities (and provide evaluation data) report they have progressed in at least one area of the Froglife curriculum.

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TRANSFORMING
RESEARCH
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aim 1 Provide evidence for population trends for the 9 “common” UK amphibians and reptiles.

target Carry out historic data review by 2025 and increase quantity of data collected by 50% by 2030.

aim 2 Carry out applied research into the impacts of di昀昀erent conservation actions.

target Meet our commitment in the “routine testing of management” paper to test one intervention per year by 2025 and exceed this by 2030.

aim 3 Act as the public portal for amphibian and reptile disease mortality reports.

target Actively engage and support the national Garden Wildlife Health project.

29

Our plans to help us deliver the strategy:

We are developing a reporting system so that all projects and other activity within the organisation can report against our identi昀椀ed aims and targets and any new activity can be mapped against our Strategy as part of the development and evaluation processes.

Coalface to Wildspace Scotland we have a pending funding application with Nature Scot – Nature Restoration Fund (NRF) to undertake habitat works and create Neighbourhood Wildlife Corridors in Ayrshire, Lothians, and South Lanarkshire. If successful, we will be working at 14 sites creating and restoring 79 freshwater habitats and 9 Neighbourhood Wildlife Corridors with 108 nature friendly interventions at 41 urban sites.

Coalface to Wildspace Yorkshire we have a pending funding application with NLHF for a development phase of a new Yorkshire project. During the development phase we will identify 60 habitats in 15 areas of high deprivation. The project will be working with Barnsley Metropolitan Borough Council, Doncaster Council, Kirklees Council, She昀케eld City Council, Wake昀椀eld MDC, Rotherham Council and Selby Council. Other outcomes include 5 dipping platforms, training 600 guardians, 5 NWC with 50 interventions,

100 WGW, Wildlife Parades with schools, installing 5 Speaking Wildlife Statues and hosting 10 Natural Heritage Festivals.

Cymraeg Gymdogaeth Bywyd Gwyllt Coridoran - Welsh Neighbourhood Wildlife Corridors we are in the process of developing our 昀椀rst project in Wales. We do co-ordinate Toad Patrols in Wales and receive a lot of interaction from Welsh people on our social media platforms and by email, but to date we have not delivered a project in Wales. The Welsh Neighbourhood Wildlife Corridors will create three wildlife corridors, covering 13 areas. The project will create and restore a minimum of 26 freshwater bodies, create and install 13 Speaking Wildlife Statues, create a minimum of 26 wild昀氀ower meadows and deliver 130 other wildlife friendly interventions.

Consolidating and expanding our existing projects

we will continue to consolidate our Transforming Lives programme within areas that the Green Pathways Scheme and Leaping forward for Dementia are currently operating. This will ensure longevity for these projects. We will continue to expand the Green Pathways Scheme and Leaping Forward for Dementia into new areas, this will ensure that the projects are bene昀椀ting new audiences and nature areas.

RISK MANAGEMENT AND INTERNAL CONTROLS

The board of trustees have overall responsibility for the system of internal controls for Froglife and its subsidiary which include ensuring that there are procedures in place for the prevention and detection of fraud and other irregularities. However, such a system can only provide reasonable, but not absolute assurance against errors and fraud.

The charity operates a comprehensive annual planning and budgeting process, which is approved by the board. Performance is monitored using activity and 昀椀nancial targets. Reports are made to the board which compare the actual results against activity targets and against phased budgets which link to 昀椀nancial performance with resource and activity levels.

The charity has risk management policies and procedures through which risks arising from existing operations and strategic developments are identi昀椀ed and evaluated. Managers are required to identify and analyse the risk relevant to their scope of activity, assess them accordingly to the impact on the charity and the likelihood of occurrence; and report of the procedures which are in place, or are being developed or enhanced, to provide assurance that the risk is being monitored. The Board of Trustees agreed at the June 2023 meeting that the Risk Register should be updated to remove the items relating to the pandemic and Coronavirus; the Risk Register was updated in September 2023 and presented to the Board of Trustees at the September 2023 trustee meeting.

Internal controls are subject to scrutiny by the charity’s Senior Management Team and the Finance Team which carry out a programme of cyclical reviews.

30

The Risk Register as at September 2022:

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Risk Level Actions Revised Level
Human Resources
Loss of key sta昀昀 Medium CEO/SMT: strong lines of communication within SMT Low
and between SMT and Trustees; Ensure that SMT is up
to date on each others work commitments; Ensure that
key work areas can be covered by others; Regular 1-2-1-
meetings between CEO and Chair of Trustees; Regular 1-2-1
meetings between CEO and SMT members; Have in place a
contingency plan for each of the senior roles.
Medium Finance sta昀昀: Ensure that the CEO is kept fully informed Low
of all high level 昀椀nancial matters; Finance Manager and
Finance O昀케cer to be fully informed of bookkeeper
priorities & also have a knowledge of how to operate
昀椀nance packages (SAGE, on-line banking etc.); CEO, Finance
Manager and Finance O昀케cer must have a record of all
passwords, log-in details etc.
Medium Project Sta昀昀: Key project information to be 昀椀led centrally; Low
ensure regular 1-2-1 meetings with Line Managers; SMT to
be regularly updated on projects.
Medium Sta昀昀 leaving organisation with project only have a short Low
duration to still run: ensure that main project outcomes
are delivered prior to the 昀椀nal three months of the project;
as the end of the project approaches ensure that the Line
Manager is fully up to speed with deliverables; ensure that
sta昀昀 member is kept fully informed of their situation post
the project and fundraising initiatives.
Stress Management Medium Ensure sta昀昀 are well supported and have regular 1-2-1s with Low
line managers. Ensure sta昀昀 are aware that they can raise
concerns and that these will be dealt with e昀케cientlly in an
appropriate manner. Sta昀昀 su昀昀ering from severe stress will
be provided with additional support which may include
external support and/or medical advice.
Mental Health & Medium Froglife has a strategy that details the actions that it is Low
Wellbeing currently taking to support mental health and wellbeing
and signposting sta昀昀 to other organisations that specialise
in mental health if they need help, and advising sta昀昀 to
consult with a medical practitioner through their doctors
surgery.
Equality, Diversion & Medium Policy is in place detailing how we are working towards a Medium
Inclusion (EDI) more Equal, Diverse and Inclusive approach. SMT to regular
review our progress and report on progress at Trustee
Meetings. The Strategy covers Trustees, Sta昀昀, Volunteers
and Project Participants and others that engage with
Froglife.
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31

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Risk Level Actions Revised Level
Long-term illness Medium Froglife follows statutory practice with regard to sickness, Low
the process is detailed in the Sta昀昀 Handbook. In the event
of a sta昀昀 member going on long-term illness the situation
will be reviewed by the CEO who will liaise with SMT and
if there is going to be a substantial 昀椀nancial impact on the
organisation the CEO will liaise with the Board of Trustees
to make a decision whether Froglife continues with
statutory pay or adopts a di昀昀erent process.
Emerging Diseases Medium Follow all government/National Health guidance. Constant Low
monitoring of the situation as events happen and guidance
changes. Allocate one member of the SMT to be in charge
of providing sta昀昀 with up to date guidance etc.
Repeated stress Medium Sta昀昀 who are using computers on a regular daily basis for Low
injury (RSI) & other long periods of time will be encouraged to take regular
similar issues breaks. Sta昀昀 who are experiencing RSI or other similar
issues will be encouraged to report these to their line
manager and appropriate action will be taken such as the
purchase of equipment to reduce the stress.
Lack of compliance/ Low Ensure that those responsible for HR keep abreast of new Low
knowledge of legislation, employment rights etc. We currently seek
employment law professional advice when in doubt (ACAS/Trust Law/HMRC).
Ensure that sta昀昀 handbook is updated with new legislation
and that Line Managers are made aware of changes to
legislation and impact on Froglife procedures and policies;
Ensure that all sta昀昀 read the sta昀昀 handbook and refer to it
when they need to.
Demotivated sta昀昀 Low Good communication strategies in place; regular team Low
building days/activities; supporting personal development;
ensuring everyone feels ownership of own project and
organisation as a whole; non-project sta昀昀 involved in
projects.
Con昀氀ict Low Deal with issues immediately and discuss situations with the Low
relevant people; Take into account di昀昀erent personalities
and working styles; If con昀氀ict cannot be resolved then will
need to take appropriate action to separate those involved,
this may lead to terminating employment.
Other o昀케ces feeling Low Good communication strategies in place; regular visits Low
isolated between o昀케ces/projects; sta昀昀 meetings & team building
days. Social group in place to organise regular social
gatherings.
Sta昀昀 feeling isolated Medium Sta昀昀 working at home feeling isolated and unsupported; Low
regular meet ups are taking place; following Remote
Working Training and feedback from sta昀昀 changed
weekly Monday sta昀昀 meetings to every two weeks. Social
Butter昀氀ies do arrange sta昀昀 get togethers. We have in place
peer mentoring for most sta昀昀, and ensuring that sta昀昀 can
visit other projects.
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32

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Risk Level Actions Revised Level
Volunteers not Medium Ensure that volunteers receive adequate inducation Low
feeling part of to the organisation and are introduced to other sta昀昀
Froglife members; Make sure that they receive all general Froglife
communication as well; Encourage Project Managers to
reward regular volunteers this could include periodically
taking a volunteer to lunch, BBQ or similar for nature
reserve volunteers etc. Ensure that suitable volunteers are
given responsibilities and that they know who they are
reporting to.
Remote Working Medium Review remote working at each supervision session. If not Low
resolved by the next quarterly review action to be taken
to remove remote working and instead member of sta昀昀 to
become o昀케ce based. O昀케ce location dependent on where
the sta昀昀 currently operates from.
Financial Management
Unrestricted funding Medium Keep marketing FES and expanding its remit; Keep looking Medium
for every opportunity to raise unrestricted funding through
merchandise, corporate sponsorship, friends, donations,
major donors; Ensure that all projects are contributing
as much as they can; All sta昀昀 and trustees are aware of
a responsibility to assist with unrestricted fundraising.
Undertake a quarterly review to establish draw down of
unrestricted funds.
Cash昀氀ow Medium Ensure that grant claims are submitted regularly and Medium
on time; Ensure that as much expenditure as possible is
put through legitimate project expenditure categories;
Ensure that grant claims are accurate so that they are
paid promptly; Wherever possible try to secure front end
loaded funding; Monitor cash昀氀ow on a regular basis and
stage payments in accordance with income and cash 昀氀ow
pressure.
Medium EFF grant ends Sept23. They are currently reviewing our Low
grant application
In昀氀ation Medium Price rises in costs of materials and equipment not Low
covered in existing donor grants; core price rises; sta昀昀
costs increase etc. Ensure that new project budgets have
larger contingency elements to cover such rises. Make
sure existing donors are aware of the impact on the
organisational 昀椀nances of price rises.
Investment Policy Low Ensure we do short-term investments so that funds are not Low
tied up for long periods of time
Under-funded Medium Project sta昀昀 aware of the necessity and willing to High
projects fundraise; support provided to sta昀昀 to enable them to
fundraise; Prioritise fundraising for under-funded projects
over developing new proposals.
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33

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Risk Level Actions Revised Level
Accountancy Medium Strong 昀椀nancial procedures in place and adhered to; Low
procedures Regular spot checks to ensure that the procedures are
being adhered to. Ensure that a reputable accountancy 昀椀rm
is looking after our 昀椀nancial a昀昀airs. Pay for 昀椀nancial advice
from relevant experts when needed.
Fraud etc Low Strong procedures in place - all invoices/chqs/BACs etc Medium
approved by CEO/Finance Manager. Make sure all sta昀昀 are
aware not to open emails that appear to be attempts at
scooping information/data. IT Consultant does regularly
send messages not to open certain emails.
Trustees
Loss of Chair/Vice Medium Ensure that we have a Vice Chair that is willing to step in if Low
Chair the Chair has to take time o昀昀 or leaves suddenly. Vice Chair
to have an identi昀椀ed third Trustee that can take over if both
the Chair and Vice Chair have to take a break or step down.
This will be an interim process whilst the Trustees decide
how to deal with the situation.
Knowledge, support, Medium Board of trustees has been expanded to include other Low
numbers specialisms'; involve trustees more directly with project
work; properly induct trustees so that all sta昀昀 know who
the trustees are, also at sta昀昀 inductions introduce them
to trustees either physically but if not possible then at
least through a synopsis for each Trustee; ask trustees
how they would like to get involved in the organisation
and tailor their interests/level of engagement to the tasks
they are asked to perform. Trustees receive a quarterly
Trustee Update reporting onthe progress of all of Froglife's
activities.
Professional Services
Accountants, Low Ensure that a Provision of Professional Services contract is Low
Solicitors etc in place specifying the exact service requirements
Consultants Medium Contracts are drafted for each consultant detailing the Low
contract requirements including agreed budget, timeframe
and outputs.
Contractors Medim Provision of Services Contract written by a solicitor with Low
expertise in this 昀椀eld is in place. All Project Managers are
responsible for ensuring that contracts are signed prior to
work commencing. All contracts are sent to the CEO for
昀椀nal approval & are 昀椀led in a central database
Reputational Damage
Inappropriate Low Sta昀昀 handbook sets our required conduct with procedures Low
behaviour by in place to address failures in conduct.
trustees/sta昀昀/
volunteers
Sites
HNR, Eye & Medium Transforming Lives project currently in place and is Low
Boardwalks Financial/ contributing hugely towards the management of all three
Reputation/Long- reserves. This will become a risk once the project ends in
term 2024.
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34

----- Start of picture text -----
Risk Level Actions Revised Level
Reputational risk High Possibility that O&H will hand-over the management of HNR High
associated with as part of a package for management of all of their green
not managing the spaces in Peterborough. We cannot secure a Management
reserve Agreement with O&H even though we have tried on
several occasions. We have long-term agreements for the
management of Eye Green and Boardwalks
Site Acquisition
Finances etc Low Froglife would not decide to acquire sites unless a full audit Low
has been carried out which will include looking into all
aspects of site management including 昀椀nancial hence this is
a very low risk
Projects
Child Protection and Medium Ensure that all sta昀昀 are working to Froglife's procedures Low
Vulnerable Adults and policies regarding safeguarding. All incidents to be
reported immediately to the CEO as the person responsible
for Child Protection and Vulnerable Adults and appropriate
action to be taken immediately. All sta昀昀 to update their
Child Protection and Vulnerable Adult training every three
years.
Sta昀昀 being High Ensure that sta昀昀 are working to Froglife's procedures and Low
endangered policies regarding Lone Working; 1-2-1 working with clients
etc. Sta昀昀 to take immediate action to remove themselves
from the danger and to report the matter immediately to
the CEO.
Partnerships Low Good reputation for working in partnership; maintain Low
good lines of communication ensuring partners are kept
fully informed and consulted regularly; keep partners fully
engaged in projects - always carefully vet potential new
partners
Contractors Medium Obtain three quotes for all substantial work; Ensure that Medium
the contract is comprehensive covering all relevant areas
of work/speci昀椀cation/payments/timeframe etc. For new
contractors obtain references and previous work register/
view previous work; Ensure that all contractors are
fully insured and have provided copy of their insurance;
Ensure that equipment used by contractors is maintained/
roadworthy; Ensure that contractor sta昀昀 are appropriately
trained; Ensure that contractors are supervised by Froglife
sta昀昀; Ensure that contractors sign the Provision of Services
Agreements
Data Protection Medium Ensure that all sta昀昀 are aware and complying with GDPR & Low
Froglife data protection procedures; Regularly remind sta昀昀
and update data protection with new legislation etc.
Events
Reputational risks: Low Ensure that all sta昀昀 are relaying Froglife's key messages Low
advice/failure etc at events; Di昀케cult enquiries/situations to be referred to a
senior member of sta昀昀.
----- End of picture text -----

35

----- Start of picture text -----
Risk Level Actions Revised Level
Press
Incorrect/ Low Ensure that all press releases are proof read by someone Low
Misrepresentation/ with relevant quali昀椀cations; Only quali昀椀ed sta昀昀 to
incredible stories etc undertake radio etc. interviews.
Social Media
Ensure that social Medium CEO & SMT to work closely with the Communications Medium
media posts are O昀케cer to ensure that posts are appropriate, relevant to
monitored and are Froglife and are accurate. The Communications O昀케cer
accurate made aware of this and to refer any doubtful posts to the
CEO.
Website
Inappropriate info/ Medium Procedures in place to reduce risks, vigilant monitoring of Medium
sabotage etc website and data input etc. Make sure that the website is
regularly reviewed
IT Security
IT Consultant Medium We are highly reliant on two consultants to manage various Medium
elements of our IT system. One consultant more or less
does it on a free basis, which puts us at even higher risk.
CEO has obtained assurances from the consultant that if he
did stop managing our IT an IT expert will be able to take
over with relative ease.
Data protection: Medium IT Consultant keeps abreast of IT risks and ensures that Low
Server/Cloud etc we are properly protected against cyber attacks etc.
Stringent procedures in place to detect cyber/spam attacks.
Constantly monitored & updated. All sta昀昀 are aware of
the risks to data particularly as we are now cloud based.
Sta昀昀 know they have to protect their passwords and take
all reasonable measures to ensure that there are no data
breaches/security risks regarding working on the cloud.
Email: Inappropriate/ Low Everyone cautioned to be vigilant, ensure that if in doubt Low
incorrect/poorly ask someone else to check before sending, never reply
phrased etc when angry/disappointed etc. If relationship is already weak
then ask someone else to respond instead. Report any
concerns immediately to the CEO or in absence to the Chair
Social Media: Low Ensure that all communication is carefully vetted and if Low
Inappropriate/ in doubt seek advice from the CEO; do not respond to
incorrect/poorly negative postings unless absolutely necessary and if so then
phrased etc seek second opinion beforehand.
Social Media: hacking Medium Ensure that if there is hacking or cyber attack that the Medium
& cyber attacks media channel is immediately suspended, it is reported to
the CEO and action is immediately taken to minimise the
damage.
Publications
Mistakes/incorrect Low Follow style guide; ensure all are proof read by someone Low
etc who has not read the articles before, follow guidelines
----- End of picture text -----

36

----- Start of picture text -----
Risk Level Actions Revised Level
Fundraising
Fundraising Low Froglife does not undertake big fundraising appeals or mail- Low
Standards & outs, door-to-door, big event fundraising so risk is low, but
guidance Chair through association with EWT is keeping a watching
brief on behalf of Froglife
Funders: Low All Project Managers and O昀케cers are aware of who their Medium
Overlooked for funders are and how they are to be acknowledged; always
acknowledgement/ checked by a third party; donors have contact with project
poor representation sta昀昀, Line Managers to ensure that all sta昀昀 are briefed
etc on how to correspond with donors and aware of how to
present themselves and their work when meeting with
donors.
Inappropriate Low Careful vetting of all potential donors. Low
funding
Charity Commission
Failure to report any Low Chair & CEO to ensure that all major concerns are reported Low
major issues to the Charity Commission
Brexit
Brexit generally Medium Refer to Jan19 minutes of SMT meeting for strategy Medium
Brexit supplies Medium Di昀케culty obtaining supplies/materials Medium
Froglife Ecological Services (FES)
Great Crested Newt Low Ensure that all sta昀昀 that require a licence has one; Ensure Low
License that all 昀椀eld workers are working under a licence if they do
not have their own licence.
Training courses Medium Poor take up or not properly delivered: courses so far have Medium
been well attended and excellent feedback
Supplies/materials High Unable to obtain supplies/materials Low
Legal Low Ensure that all legal compliances are adhered to, if in doubt Low
then obtain advice from NE etc
Reputation Medium Follow procedures extremely carefully, if any problems Low
report to CEO/Chair who must take relevant action
immediately to o昀昀set any negative impact on Froglife's
reputation
Financial Medium The Trust not to become too dependent on the Ltd Low
Company for funding - Ltd Company income to be used
to build up a reserve fund and for 'luxury' 'hard to fund'
expenditure and as far as possible not used to cover sta昀昀
costs etc.
----- End of picture text -----

37

FINANCIAL REVIEW

The 昀椀nancial statements include the results of both The Froglife Trust and its trading subsidiary Froglife Ltd t/a Froglife Ecological Services (FES) for the 12-month period ending 30th September 2023.

Signi昀椀cant events that have a昀昀ected the 昀椀nancial performance and the 昀椀nancial position of Froglife during the period are:

Froglife is in receipt of some central and local government funding namely DEFRA Species Recovery Fund managed by Natural England to undertake four research projects; Somerset Council for Green Pathways for Life and Peterborough Council for Eye Green Nature Reserve.

Froglife has a diverse range of income streams and enjoys the support of a wide range of grant making organisations. Most of this funding is for direct project delivery, however we are very appreciative of the unrestricted grants that we receive from the Esmeé Fairbairn Foundation and People Postcode Lottery and to donors who provide Full Cost Recovery elements in their grants. Froglife is very reliant on FES to provide unrestricted funds in the form of gift-aided pro昀椀ts to the charity. These funds help to support the core functions of the charity.

Our largest donor has continued to be the National Lottery Heritage Fund (NLHF). This year we expanded into the Midlands thanks to a NLHF grant and we developed a new London project, London Blue Chain, also thanks to a development grant from NLHF.

Obtaining grants from grant making foundations and trusts has remained incredibly competitive, with donors requiring a much higher level of evidence of impact and long-term sustainability of projects/ organisations. The requirements for increased supporting evidence and other documentation to be submitted with grant applications does put an enormous strain on the sta昀昀 capacity to meet these requirements. Likewise, donor reporting has become a lot more demanding and complex putting further strain on project and 昀椀nancial sta昀昀 capacity.

more time on ensuring the mental and physical wellbeing of our sta昀昀, and have this year written a Mental and Physical well-being Strategy.

Consolidated income for 12 months is £1,245,863. This is £131,102 up on the previous year mainly due to new projects commencing during the 昀椀nancial year.

NLHF grants equates to £369,946

RESERVES POLICY

Unrestricted reserves position is £387,075, which equates to 13 months of operational costs. Froglife’s reserves policy is to hold 12 months of unrestricted funds to cover operational obligations should the trust need to be wound up.

Restricted reserves of £94,759.

INVESTMENT POLICY

Froglife has a policy not to invest funds in the stock market or through any other forms of investment.

CORPORATE SPONSORS

Holiday Cottages Stay In Cornwall Big Domain Dealsqueen Home grown Timber Waterside Nursery Puddleplants Wildwater

We have witnessed a huge increase in the demands on our Human Resources capacity, this is largely around work required on Diversity, Equality, and Inclusion (DEI) and gathering the necessary data to be able to report on our DEI of sta昀昀, trustees, participants, and job vacancy applicants. We are also spending a lot

38

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of The Froglife Trust for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and 昀椀nancial statements in accordance with the applicable law and United Kingdom Accountancy Standards (United Kingdom Generally Accepted Accounting Practices).

Company law requires the trustees to prepare the 昀椀nancial statements for each 昀椀nancial year, which give a true and fair view of the state of a昀昀airs of the charitable company and its subsidiary and of the incoming resources and application of resources, including the income and expenditure, of the charitable company and its subsidiary for that period in preparing these 昀椀nancial statements, the trustees are responsible for:

may di昀昀er from legislation in other jurisdictions.

Disclosure of information to the auditors

In so far as the trustees are aware:

Auditors

A resolution proposing that Sa昀昀ery Chartered Accountants be appointed as auditors of the group will be put to the Annual General Meeting.

This report, has been prepared in accordance with the special provisions relating to companies subject to small companies’ regime within para 15 of the Companies Act 2006.

This report has been approved by the Board on 14th December 2023 and signed on its behalf by Inez Smith (Chair).

The trustees are responsible for keeping adequate records that disclose with reasonable accuracy at any time the 昀椀nancial position of the charitable company and enable them to ensure that the 昀椀nancial statements comply with the Companies Act 2006, the Charities and Trustees investment (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and 昀椀nancial information included on the charitable company’s website.

Legislation in the United Kingdom governing the preparation and dissemination of 昀椀nancial statements

39

THE FROGLIFE TRUST INDEPENDENT AUDITORS REPORT TO THE TRUSTEES AND MEMBERS OF THE FROGLIFE TRUST

Opinion

We have audited the financial statements of The Froglife Trust (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 30 September 2023 which comprise the consolidated and charity statements of financial activities, the consolidated and charity balance sheets, the charity and consolidated statement of cash flows and 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of 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 group or the parent 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 annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

40

THE FROGLIFE TRUST INDEPENDENT AUDITORS REPORT TO THE TRUSTEES AND MEMBERS OF THE FROGLIFE TRUST (CONTINUED)

Other information (continued)

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 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.

Other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: - adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out above, the trustees (who are also the directors of the parent 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 the financial statements that are free from material misstatement, whether due to fraud or error.

41

THE FROGLIFE TRUST INDEPENDENT AUDITORS REPORT TO THE TRUSTEES AND MEMBERS OF THE FROGLIFE TRUST (CONTINUED)

Responsibilities of trustees (continued)

In preparing the financial statements, the trustees are responsible for assessing the group and the parent 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 group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under the Companies Act 2006 and under the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the group and parent 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below. Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the group and parent charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the group and parent charitable company by discussions with trustees and updating our understanding of the sector in which the group and parent charitable company operate. Laws and regulations of direct significance in the context of the group and parent charitable company include The Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and guidance issued by the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator. Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the parent charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the parent charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

42

THE FROGLIFE TRUST INDEPENDENT AUDITORS REPORT TO THE TRUSTEES AND MEMBERS OF THE FROGLIFE TRUST (CONTINUED)

Auditor’s responsibilities for the audit of the financial statements (continued)

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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

Use of our report

This report is made solely to the parent charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the parent 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 parent charitable company’s members and 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 parent charitable company, the parent charitable company’s members and trustees as a body, for our audit work, for this report, or for the opinions we have formed.

______ ________

Gareth Norris FCA (Senior Statutory Auditor)

Date

For an on behalf of Saffery LLP

Westpoint Peterborough Business Park Lynch Wood Peterborough PE2 6FZ Chartered Accountants Statutory Auditors

Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

43

THE FROGLIFE TRUST CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (inc Income and Expenditure Account) FOR YEAR ENDED 30 SEPTEMBER 2023

Note
INCOME
Donations and legacies
2a
Grants
2b
Charitable activities
3
Income from other trading activities:
Other income
4
Commercial trading operation
Investment income
5
Total income
EXPENDITURE ON:
Raising funds
7
Charitable activities
6
Total expenditure
Net income / (expenditure) for the year
Transfers between funds
17a
Net movement in funds
Reconciliation of funds:
Total funds brought forward
17a
Total funds carried forward		 Unrestricted
Restricted
Total 2023
Total 2022
£
£
£
£
63,326
8,074
71,400
121,660
200,600
674,800
875,400
819,187
26,889
100,136
127,025
66,966
2,048
-
2,048
7,362
166,840
-
166,840
99,397
3,150
-
3,150
189
462,853
783,010 1,245,863 1,114,761
138,824
-
138,824
78,650
18,637
1,178,705 1,197,342 1,017,952
157,461
1,178,705 1,336,166 1,096,602
305,392
(395,695)
(90,303)
18,159
(321,879)
321,879
-
-
(16,487)
(73,816)
(90,303)
18,159
403,562
168,575
572,137
553,978
387,075
94,759
481,834
572,137

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on the following pages form part of these accounts.

44

THE FROGLIFE TRUST CHARITY STATEMENT OF FINANCIAL ACTIVITIES (inc Income and Expenditure Account) FOR YEAR ENDED 30 SEPTEMBER 2023

Note
INCOME
Donations and legacies
2a
Grants
2b
Charitable activities
3
Income from other trading activities:
Other income
4
Investment income
5
Total income
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net income / (expenditure) for the year
Transfers between funds
17a
Net movement in funds
Reconciliation of funds:
Total funds brought forward
17a
Total funds carried forward		 Unrestricted
Restricted
Total 2023
Total 2022
£
£
£
£
63,326
8,074
71,400
121,660
200,600
674,800
875,400
819,187
26,889
100,136
127,025
66,966
2,048
-
2,048
7,362
31,166
-
31,166
20,936
324,029
783,010 1,107,039 1,036,111
18,637
1,178,705 1,197,342 1,017,952
18,637
1,178,705 1,197,342 1,017,952
305,392
(395,695)
(90,303)
18,159
(321,879)
321,879
-
-
(16,487)
(73,816)
(90,303)
18,159
387,055
168,575
555,630
537,471
370,568
94,759
465,327
555,630

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on the following pages form part of these accounts.

45

THE FROGLIFE TRUST CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2023

Note
FIXED ASSETS
Tangible fixed assets
11
CURRENT ASSETS
Stocks
Debtors
14
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: amounts due after one year
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Restricted funds
17
Unrestricted funds
17		 2023
2022
-
-
524
598
129,187
73,062
405,515
535,226
528,511
602,171
(53,392)
(30,034)
481,834
572,137
481,834
572,137
-
-
481,834
572,137
94,759
168,575
387,075
403,562
481,834
572,137		 2023
2022
-
-
524
598
129,187
73,062
405,515
535,226
528,511
602,171
(53,392)
(30,034)
481,834
572,137
481,834
572,137
-
-
481,834
572,137
94,759
168,575
387,075
403,562
481,834
572,137
572,137
572,137
-
572,137
168,575
403,562
572,137

The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on the following pages form part of these accounts.

The financial statements were approved by the Board of Trustees on ……... and signed on their behalf by:

Ms Inez Smith Chair

Company Registration No: 04382714 (E&W)

46

THE FROGLIFE TRUST CHARITY BALANCE SHEET AS AT 30 SEPTEMBER 2023

Note
FIXED ASSETS
Tangible fixed assets
11
Investments
12
CURRENT ASSETS
Stocks
Debtors
14
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: amounts due after one year
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Restricted funds
17
Unrestricted funds
17		 2023
2022
0
0
100
100
100
100
524
598
259,183
201,969
240,439
500,146
377,507
580,074
(34,919)
(24,544)
465,227
555,530
465,327
555,630
-
-
465,327
555,630
94,759
168,575
370,568
387,055
465,327
555,630		 2023
2022
0
0
100
100
100
100
524
598
259,183
201,969
240,439
500,146
377,507
580,074
(34,919)
(24,544)
465,227
555,530
465,327
555,630
-
-
465,327
555,630
94,759
168,575
370,568
387,055
465,327
555,630
555,530
555,630
-
555,630
168,575
387,055
555,630

The notes on the following pages form part of these accounts.

The financial statements were approved by the Board of Trustees on ……... and signed on their behalf by:

Ms Inez Smith Chair

Company Registration No: 04382714 (E&W)

47

THE FROGLIFE TRUST

STATEMENT OF CASH FLOWS AND CONSOLIDATED STATEMENT OF CASH FLOWS AS AT 30 SEPTEMBER 2023

Note
Cash Flows From Operating Activities
Net cash provided by / (used in) operating
activities
19
Cash Flows from Investing Activities
Investment interest
Change in cash and cash equivalents in
the year
Cash and cash equivalents brought
forward
Cash and cash equivalents carried
forward
21		 2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
(126,146)
(168,234)
67,458
22,834
3,150
31,166
189
20,936
(122,996)
(137,068)
67,647
43,770
528,511
377,506
460,864
333,736
405,515
240,438
528,511
377,506

48

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

1 ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity 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 notes.

The accounts are produced with the underlying currency being GBP.

b) Legal status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

c) Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The Trust is reliant on grants to be able to carry out its objectives. Whilst these may be affected but the impact of Covid-19, the Trust has an adequate number of grant applications already in place or accepted for the coming 12months. Additionally, further grants have been accepted post year end, with more grant applications coming back online. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

d) Group financial statements

The financial statements consolidate the results of the charity and its wholly owned subsidiary Froglife Trading Ltd on a line-by-line basis.

e) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds account for situations where a donor requires their donation must be spent on a specific purpose .

The aim and use of each material restricted fund is set out in the notes to the financial statements.

f) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

49

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

1 ACCOUNTING POLICIES (CONTINUED)

f) Income (continued)

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year. Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income in debtors.

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 executor(s) to the charity that a distribution will 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 the charity has been notified of the executors intention to make a distribution. 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 or the charity is aware of the granting of probate, and the criteria for income have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance for a future fundraising event or for visitor fees received in advance of an event are deferred until the criteria for income recognition are met.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio. Income tax recoverable in relation to investment income is recognised at the same time the investment income is receivable.

Sponsorship from events, fundraising and events registration fees are recognised in income when the event tales place. Trading income is recognised on point of sale for both donated and purchased goods.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:

Costs of raising funds are those cost incurred in attracting voluntary income and those incurred in fundraising.

Expenditure on charitable activities includes expenditure associated with conservation of amphibians and reptiles, education and training and providing information and awareness and include both the direct costs and support costs relating to these activities.

Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of those resources.

50

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

1 ACCOUNTING POLICIES (CONTINUED)

h) Volunteers

The value of the services provided by volunteers cannot be reliably estimated and therefore is not incorporated into these financial statements. Further details are provided in the Trustee's Report.

i) Fixed assets

All assets are capitalised at their historical cost when purchased.

Depreciation is provided to write off the cost less estimated residual value of all fixed assets over their expected economic useful lives as follows:

All fixed assets - 25% per annum straight line

The need for any impairment of a fixed asset write down is considered if there is concern over the carrying value of an asset and is assessed by comparing that carrying value against the value in use or realisable value of the asset when appropriate.

j) Investments

Fixed asset investments represent the equity share in Froglife Ltd, the wholly owned subsidiary company and are stated at cost in the charity balance sheet.

k) Stock

Stocks have been valued at the lower of cost and net realisable value

Net realisable value is based upon estimated selling price less further costs expected to be incurred to disposal. Provision is made for obsolete and slow moving items when appropriate.

l) 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 and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

m) Cash at bank and in hand

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

n) Creditors

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

o) Financial instruments

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

Financial assets are recognised in the Trust’s Statement of Financial Position when the Trust becomes party to the contractual provisions of the instrument.

Financial assets are classified into specified categories. The classification depends on the nature and purpose of the financial assets and is determined at the time of recognition.

51

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

1 ACCOUNTING POLICIES (CONTINUED)

o) Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Other financial assets classified as fair value through the statement of financial activities are measured at fair value.

Other financial assets

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Impairment of financial assets

Financial assets, other than those held at fair value through the statement of financial activities, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the statement of financial activities.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities Basic financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as 'creditors: amounts falling due within one year' if payment is due within one year or less. If not, they are presented as 'creditors: amounts falling due after more than one year'. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

52

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

1 ACCOUNTING POLICIES (CONTINUED)

o) Financial instruments (continued)

Other financial liabilities

Other financial liabilities, including debt instruments that do not meet the definition of a basic financial instrument, are measured at fair value, net of transaction costs. They are subsequently measured at amortised cost using the effective interest method.

Other financial liabilities (continued)

The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability to the net carrying amount on initial recognition.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the Charity’s obligations are discharged, cancelled, or they expire.

p) Operating leases

Operating leases are recognised over the period of which the lease falls due.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.

q) Taxation

The company is considered to pass the test set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it 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 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2a
DONATIONS AND LEGACIES
Unrestricted funds:
Donations
Restricted funds:
Donations
2b
GRANTS RECEIVED
Group and charity
Unrestricted funds:
Esmee Fairbairn Foundation
Postcode Animal Lottery
Garfield Weston Trust
James Gibson Charitable Trust
Other grants under £1,000
Total unrestricted funds		 2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
63,326
63,326
105,721
105,721		 2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
63,326
63,326
105,721
105,721
63,326
63,326
105,721
105,721
2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
8,074
8,074
15,939
15,939
8,074
8,074
15,939
15,939
2023
2022
£
£
110,000
100,000
50,000
-
30,000
-
10,000
-
600
2,150
200,600
102,150

53

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

2b
GRANTS RECEIVED (continued)
Group and charity
Restricted funds:
National Heritage Lottery Fund
City Bridge Trust
Scottish Power
Peterborough City Council
The Robertson Trust
Waitrose's Bags for Help
Somerset County Council
Biodiversity Challenge Fund via Scottish Natural Heritage
The Hospital Saturday Fund
Florence Cohen Trust
Arnold Clark
Postcode Local Trust
Niveveh Trust
Hedley Foundation
Brighton & Hove
James Gibson Trust
Life Changes Trust
Project Rome
Hodge Foundation
Biffa
Nature Scot
Queens Cross Housing Association
West Midlands District Council
D'Oyly Carte Charitable Trust
Sussex Community Foundation
John Swire
R S Mcdonald
Masonic Charitable Trust
Other grants under £1,000
3 INCOME FROM CHARITABLE ACTIVITIES
Group and Charity
Conservation of amphibians and reptiles
Education and training
Information and awareness
Unrestricted funds:
Conservation of amphibians and reptiles
Education and training
Information and awareness
Restricted funds:		 2023
2022
£
£
369,946
402,100
66,453
47,725
-
98,301
-
13,122
32,200
28,000
-
1,233
-
20,179
-
25,184
-
2,000
-
3,000
-
1,000
-
18,868
-
2,000
-
1,000
-
20,000
-
5,000
-
12,977
-
1,000
5,000
5,000
48,278
3,036
30,613
3,300
4,876
-
59,706
-
3,000
-
9,917
-
20,000
-
15,000
-
9,348
-
463
3,012
674,800
717,037
2023
2022
£
£
21,450
15,830
3,680
11,172
1,759
1,676
26,889
28,678
9,301
413
14,375
37,875
76,460
-
100,136
38,288

54

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

4 OTHER INCOME
Group and charity
Corporate sponsorship
Other income		 2023
2022
£
£
1,963
2,112
85
5,250
2,048
7,362

All fundraising event income in both the current and previous year relate to unrestricted funds.

5 INVESTMENT INCOME
Bank interest
Profits from trading company		 2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
3,150
2,049
189
45
-
29,117
-
20,890
3,150
31,166
189
20,935

All investment income in both the current year and prior year relate to unrestricted funds.

6 EXPENDITURE

Expenditure on Charitable Activities - Current Year
Group and Charity
Conservation of amphibians and reptiles
Education and training
Information and awareness		 Direct
Support
2023
Costs
Costs
Total
£
£
£
335,533
217,948
553,481
439,496
110,651
550,147
87,008
6,706
93,714
862,037
335,305 1,197,342

Included within expenditure on charitable activities are restricted funds of £1,178,705 and unrestricted funds of £18,637.

Expenditure on Charitable Activities - Prior Year
Group and Charity
Conservation of amphibians and reptiles
Education and training
Information and awareness		 Direct
Support
2022
Costs
Costs
Total
£
£
£
434,277
196,957
631,234
280,105
99,993
380,098
560
6,060
6,620
714,942
303,010 1,017,952

Included within expenditure on charitable activities are restricted funds of £1,001,074 and unrestricted funds of £16,878

7 RAISING FUNDS

Expenditure on raising funds as shown in the group statement of financial activities relates to costs incurred by the trading subsidiary which relate to unrestricted funds in both the current and prior year.

55

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

8 ANALYSIS OF SUPPORT COSTS

Rent and rates
Insurance
Cleaning and waste
Travel and Subsistence
Printing, postage and stationery
Computer and telephone
Repairs and renewals
Staff costs
Recruitment and training
Legal and professional fees
Depreciation
Bank charges
Irrecoverable VAT on support costs
Miscellaneous
Governance - trustee expenses
Governance - audit costs		 Conservation
2023 Total
£
£
£
£
11,900
6,042
366
18,308
3,104
1,576
96
4,776
14
7
0
21
6,031
3,062
186
9,279
2,122
1,078
65
3,265
7,210
3,661
222
11,093
(1,279)
(649)
(39)
(1,967)
144,179
73,196
4,437
221,812
675
343
21
1,039
23,116
11,736
711
35,563
-
-
-
-
145
74
4
223
6,014
3,053
185
9,252
5,726
2,907
176
8,809
271
138
8
417
8,720
4,427
268
13,415
Education &
Training
Information
& awareness
217,948
110,651
6,706
335,305
Rent and rates
Insurance
Cleaning and waste
Travel and Subsistence
Printing, postage and stationery
Computer and telephone
Repairs and renewals
Staff costs
Recruitment and training
Legal and professional fees
Depreciation inc loss on disposal
Bank charges
Irrecoverable VAT on support costs
Miscellaneous
Governance - trustee expenses
Governance - audit costs		 Conservation
2022 Total
£
£
£
£
22,028
11,183
678
33,889
2,414
1,225
74
3,713
852
433
26
1,311
5,123
2,601
158
7,882
-
-
-
-
1,621
823
50
2,494
8,036
4,080
247
12,363
3,416
1,734
105
5,255
121,748
61,811
3,746
187,305
1,088
553
33
1,674
12,268
6,229
377
18,874
4,878
2,476
150
7,504
669
340
21
1,030
287
146
9
442
3,637
1,847
112
5,596
8,891
4,514
274
13,679
Education &
Training
Information
& awareness
196,956
99,995
6,060
303,011

In 2023 and 2022 support costs have been allocated in line with the aims of the project and its activity undertaken.

56

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

9 STAFF EMOLUMENTS AND TRUSTEE EXPENSES
STAFF EMOLUMENTS AND TRUSTEE EXPENSES
Wages and salaries
Social security costs
Pension costs		 2023
2022
£
£
629,920
518,908
56,117
41,302
13,027
10,998
699,064
571,208

Pension costs were paid under the new auto-enrolment requirements to the National Employers Savings Trust.

The average number of employees during the year was:
Commercial trading operations
Direct Charitable activities
Support services		 2023
2022
No
No
1
1
18
17
6
6
25
24

One employee received emoluments in excess of £60,000 (2022: none)

The charity considers its key management personnel to comprise of the Trustees and the senior management team as disclosed in the Trustees' Report. None of the trustees received any remuneration or benefits in kind from the charity during the year (2022: £nil). The total employee benefits of 4 key management personnel (2022: 3 key management personnel) were £150,447 (2022: £134,676).

Expenses relating to travel and subsistence for attendance at Trustee meetings was reimbursed to 2 Trustee (2022: 0) during the year amounted to £417 (2022: £nil).

10 NET INCOMING / (EXPENDITURE)

NET INCOMING / (EXPENDITURE)
2023 2022
Net incoming /(expenditure) is stated after charging: £ £
Depreciation including loss on disposal - 1,030
Auditors' remuneration:
for audit services 17,381 10,755
for accountancy services - -
Operating lease rentals 17,949 27,044

57

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

11 TANGIBLE FIXED ASSETS

Group and charity
Cost or Valuation
As at 1 October 2022
As at 30 September 2023
Depreciation
As at 1 October 2022
Charge for the year
As at 30 September 2023
Net Book Value
As at 30 September 2023
As at 30 September 2022
12 INVESTMENTS
Charity
Equity investment in trading subsidiary
Total charity investment		 Office
Equipment
Computer
Equipment
Total
£
£
£
2,172
23,932
26,104		 Office
Equipment
Computer
Equipment
Total
£
£
£
2,172
23,932
26,104
2,172
23,932
26,104
2,172
23,932
26,104
-
-
-
2,172
23,932
26,104
- -
-
- -
-
2023
2022
£
£
100
100
100
100

13 TRADING SUBSIDIARY

The Charity owns 100 shares of £1 each in it's trading subsidiary, Froglife Ltd (Company No: 02348393) incorporated in the United Kingdom, whose principle place of business is Brightfield Business Hub, Bakewell Road, Orton Southgate, Peterborough PE2 6XU and whose main purpose is to carry out the commercial conservation contracts and surveys. These are the only shares allotted, called up and fully paid. The activities and results of this company are summarised as follows:

Turnover
Costs of sales
Gross Profit
Operating expenses
Profit on ordinary activities before interest
Interest receivable
Interest payable
Net trading profit
Gift aid donated to parent charity
Profit for the year		 2023
2022
£
£
166,840
99,397
(128,454)
(66,765)
38,386
32,632
(9,171)
(11,795)
29,215
20,837
1,101
144
(1,199)
(90)
29,117
20,891
(29,117)
(20,891)
-
-

58

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

13 TRADING SUBSIDIARY (continued)

**13 ** TRADING SUBSIDIARY (continued)
14
**15 **		 Balance Sheet:
Current assets
Liabilities
Net assets
Represented by:
Capital
Reserves
DEBTORS
Trade debtors
Amounts owed by group undertakings
Taxation recoverable
Other debtors
Prepayments and accrued income
CREDITORS: Amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income		 185,477
153,512
(168,870) (136,905)
16,607
16,607
100
100
16,507
16,507
16,607
16,607
2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
2,230
2,230
6,184
3,676
-
150,396
-
131,415
-
-
-
-
750
750
750
750
126,207
105,807
66,128
66,128		 185,477
153,512
(168,870) (136,905)
16,607
16,607
100
100
16,507
16,507
16,607
16,607
129,187
259,183
73,062
201,969
2023
2023
2022
2022
Group
Charity
Group
Charity
£
£
£
£
26,469
11,475
3,200
3,200
11,647
11,193
8,629
5,575
-
-
-
-
15,276
12,251
18,205
15,769
53,392
34,919
30,034
24,544

16 COMMITMENTS UNDER OPERATING LEASES

At 30 September the group and charity had total commitments under non-cancellable operating leases as follows:

Due within one year
Due in 2-5 years		 2023
2023
2022
2022
Land and
buildings
Other
Land and
buildings
Other
9,714
260
-
860
-
325
-
2,353
9,714
585
-
3,213

59

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

**17a ** FUNDS -current year
Group
Unrestricted Funds
General funds
Restricted Funds
Green Pathways Glasgow
Wildlife surveys & research tunnels
Somerset Green Pathways for Life
Come Forth for Wildlife - Main
Leaping forward for Dementia - London
Leap Frog Schools - habitat projects
Discovering Dewponds - Sussex
Toads On Roads - Group Funds
Scottish Green Pathways for Life
Peterborough Green Pathways - 2022
Fife Living Waters
London Blue Chain
Eye Green - Biffa
Coalface to Wildspace - Midlands
Transforming Lives
Natural England Species Rcovery
Coalface to Wildspace - Scotland
Peterborough Neighbourhood Wildlife
Corridors
West Midlands District Council
Scottish Priority Ponds
Green Pathways Peterborough & Fenland
Nature & Nourishment
Total Restricted Funds
Total Funds		 Brought
forward
1/10/22
Income
Expenditure
Transfers
Carried
forward
30/9/23
£
£
£
£
£
403,562
462,853
(157,461) (321,879)
387,075
3,604
56,595
(58,703)
6,754
8,250
16,747
-
-
-
16,747
6,853
12,968
(25,442)
7,121
1,500
-
81,838
(141,970)
60,132
-
10,436
66,453
(63,490)
-
13,399
5,183
-
-
-
5,183
3,215
129,324
(187,853)
55,314
-
4,600
-
(4,600)
-
-
3,635
-
(5,288)
1,653
-
16,719
7,479
(24,575)
377
-
70,642
-
(101,505)
30,863
-
15,641
25,886
(53,692)
12,165
-
10,236
48,278
(67,115)
8,601
-
1,064
79,430
(160,859)
80,366
-
-
87,680
(110,534)
22,854
-
-
76,460
(88,907)
12,447
-
-
30,613
(42,130)
11,517
-
-
20,300
(16,743)
11,443
15,000
-
59,706
(25,026)
-
34,680
-
-
(156)
156
-
-
-
(116)
116
-
168,575
783,010 (1,178,705)
321,879
94,759
572,137
1,245,863 (1,336,166)
-
481,834

Included in expenditure for restricted funds are support costs that are not covered by grant income, charitable activities and donations; thus it is necessary to transfer funds from unrestricted funds to cover these costs. A full cost record of the project is required when reporting to funders.

Included within Unrestricted General Funds carried forward is £16,507 (2022: £16,507) which relates to Froglife Limited, the Charity's trading subsidiary.

60

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

**17b ** FUNDS -prior year
Group
Unrestricted Funds
General funds
Restricted Funds
Green Pathways Peterborough & Fenland
Green Pathways Glasgow
Wildlife surveys & research tunnels
Tails of Amphibian Discovery - Main
Somerset Green Pathways for Life
Come Forth for Wildlife - Main &
incorporating Veterans March Forth for
Wildlife
Discovering Reptiles - development
Green Pathways Sussex
Leaping forward for Dementia - London
Leap Frog Schools - habitat projects
Yorkshire Tails of Amphibian Discovery
London Grow Back Greener - Streatham
Common
Discovering Dewponds - Sussex
Toads On Roads - Group Funds
Scottish Green Pathways for Life
Scottish Priority Ponds
Transforming Lives
Peterborough Green Pathways - 2022
Fife Living Waters
London Blue Chain
Eye Green - Biffa & PCC
Coalface to Wildspace - Midlands
Total Restricted Funds
Total Funds		 Brought
forward
1/10/21
Income
Expenditure
Transfers
Carried
forward
30/9/22
£
£
£
£
£
394,071
343,497
(95,528) (238,478)
403,562
11,705
2,162
(34,039)
20,172
-
22,185
36,251
(54,832)
-
3,604
7,422
10,122
(797)
-
16,747
-
51,509
(115,583)
64,074
-
2,383
27,729
(23,259)
-
6,853
-
166,047
(203,649)
37,602
-
9,048
3,587
(25,494)
12,859
-
15,519
400
(18,887)
2,968
-
8,584
52,725
(50,873)
-
10,436
2,183
3,000
-
-
5,183
80,878
96,920
(259,802)
82,004
-
-
-
(2,318)
2,318
-
-
79,742
(76,527)
-
3,215
-
4,600
-
-
4,600
-
12,977
(9,342)
-
3,635
-
28,484
(36,285)
7,801
-
-
23,734
(32,414)
8,680
-
-
25,871
(9,152)
-
16,719
-
98,301
(27,659)
-
70,642
-
31,407
(15,766)
-
15,641
-
13,874
(3,638)
-
10,236
-
1,822
(758)
-
1,064
159,908
771,264 (1,001,074)
238,478
168,575
553,979
1,114,761 (1,096,602)
-
572,137

17 FUNDS NOTES

Come Forth for Wildlife : This project finished in August this year. The project delivered all of the National Lottery Heritage Fund Approved Purposes within the original timescale taking into account a period of non activity due to the pandemic.

Discovering Dewponds - Sussex : This project entered its 2nd year and has expanded habitat and conservation areas in Sussex. The project is mainly funded by the National Lottery Heritage Fund, it continues to delivered against the approved purposes of the grant.

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THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

17 FUNDS NOTES -continued

Midlands / Scotland Coalface to Wildspace ; West Midlands DC : Working in areas where there was high exploitation on the land historically from the coal industry, we are returning nature to these habitats, working with the community around them allowing them to explore and learn more about amphibian and reptile environments.

Peterborough /Glasgow Green Pathways Schemes : These three projects are working with disadvantaged and/or vulnerable children/young people in delivering nature focused outdoor activities. During the year the Peterborough Green Pathways scheme ended but expansion continues to grow with the Glasgow project. The grant is for five years which provides us with a good timeframe to expand the project and raise funds to deliver new projects.

Glasgow Green Pathways for Life; London Leaping Forward for Dementia & Somerset Green Pathways for Life : These three projects are all working with people living with dementia and their support workers/carers on delivering outdoor nature focused activities.

Transforming Lives : A 3 year project funded by the National Lottery Community grant supporting the training of 5 trainee's each year in the conservation sector using our reserves as a teaching resource. Trainee candidates are taken from a wide and diverse background providing opportunities to all.

Leapfrog Schools : This year the project was put on hold while we connected with new schools to provide areas of natural elements of wildlife for children to enjoy and learn.

Toads on Roads : Co-ordinating toad patrols across the UK to help amphibians across busy roads to reach their hereditary breeding ponds. We continue to support groups with on-line webinar to raise awareness of the impact of road mortality on wildlife internationally.

Reserve Management : We have continued to manage Hampton Nature Reserve on behalf of Value Nature. We have undertaken habitat works delivered by regular weekly volunteer sessions. We have taken on the management of Eye Green Nature Reserve with a fifteen year License to Occupy in place and Boardwalks also with a fifteen year License to Occupy. Management of these reserves are subject to ongoing funding and the support of volunteers in that geographic location.

Research : We have continued to monitor several wildlife tunnels in the UK and in Europe. We are currently involved in several applied research projects working with Universities and their students and others.

Social Media / Enquiry Service: Our social media presence continues to go from strength to strength, with Froglife now having a presence on several platforms. This increase in social media has taken some pressure off the email Enquiry Service which is not as busy as it used to be, but does still receive regular email enquiries.

Froglife Limited t/a Froglife Ecological Services (FES): FES as worked with several private clients and with the charity in delivering a range of ecological services. FES is the delivery arm of our GCN training series and well as other numerous paid-for training courses.

62

THE FROGLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 SEPTEMBER 2023

18a ANALYSIS OF NET ASSETS BETWEEN FUNDS-current year

Group Unrestricted Restricted Total 2023
£ £ £
Tangible fixed assets - - -
Current assets 424,681 110,545 535,226
Creditors: amount falling due within one year (37,606) (15,786) (53,392)
Creditors: amount falling due in more than one year - - -
387,075 94,759 481,834
**18b ** ANALYSIS OF NET ASSETS BETWEEN FUNDS-prior year
Group Unrestricted Restricted Total 2022
£ £ £
Tangible fixed assets - - -
Current assets 424,747 177,424 602,171
Creditors: amount falling due within one year (21,185) (8,849) (30,034)
Creditors: amount falling due ion more than one year - - -
403,562 168,575 572,137
19
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023 2023 2022 2022
Group Charity Group Charity
£ £ £ £
Net income / (expenditure) for the year (90,303) (90,303) 18,159 18,159
Adjustment for:
Depreciation charges including loss on disposal - - 1,030 1,030
Interest from investments (3,150) (31,166) (189) (20,936)
(Increase) / Decrease in stocks 74 74 (397) (397)
(Increase) / Decrease in debtors (56,125) (57,214) 60,954 40,249
(Decrease) / Increase in creditors 23,358 10,375 (12,099) (15,271)
Net cash provided by/(used in) operating
activities (126,146) (168,234) 67,458 22,834
At 30
At 30 September Non Cash September
**20 ** ANALYSIS OF NET DEBT 2022 Cash Flow Flow 2023
Group
Cash in hand 528,511 (122,996) - 405,515
**21 ** ANALYSIS OF CASH AND CASH EQUIVALENTS 2023 2023 2022 2022
Group Charity Group Charity
£ £ £ £
Cash at bank and in hand 405,515 240,438 528,511 377,507
Total cash and cash equivalents 405,515 240,438 528,511 377,507

22 RELATED PARTIES

There have been no related party transactions in the reporting period except those already addressed in note 9.

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The Froglife Trust

Leaping forward for amphibian and reptile conservation Working together to save the species

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