## **Trustees’ Annual Report for the period** 

## **From 01-Nov-2024    To  31-Oct-2025** 

## **Charity name: GreenSeas Trust** 

## **Charity registration number: 1098649** 

## **Objectives and Activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|To educate, promote and implement on an<br>individual, regional and global level,<br>environmental programmes to eliminate<br>plastics and marine debris entering the<br>seas and coastal areas. We want to<br>change the "I can't be bothered," attitude by<br>tackling the problem at source. Our goal is<br>to ensure marine life and fish stocks are<br>sustainable for future generations.|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or<br>services identified in the<br>accounts.|Para 1.17 and<br>1.19|During the year, the charity continued to<br>deliver its core purpose of reducing marine<br>plastic pollution through practical<br>interventions, education, and collaborative<br>work.<br>The charity expanded its BinForGreenSeas<br>programme by installing additional<br>high-visibility recycling bins in coastal and<br>high-footfall public areas. These bins are<br>designed to influence behaviour by visually<br>demonstrating the impact of littering on<br>marine life.<br>A series of educational and<br>awareness-raising campaigns were<br>delivered to inform the public about the<br>dangers of marine plastic pollution and<br>promote responsible waste disposal.<br>The charity continued its work to address<br>cigarette-related plastic pollution. As part of<br>this programme, the charity organised an<br>initiative to highlight the environmental<br>impact of discarded cigarette butts which<br>contain plastic. Cigarette butts are top item<br>of marine litter.<br>Finally, the charity strengthened its<br>community and local authority partnerships,<br>working collaboratively to install additional<br>BinForGreenSeas units. These|





|||partnerships support cleaner coastlines and<br>promote responsible waste disposal among<br>residents and millions of visitors.|
|---|---|---|
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|Para 1.18|In setting our objectives and planning our<br>activities our Trustees have given careful<br>consideration to the Charity Commission’s<br>public benefit guidance.|



|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|
|---|---|---|
||SORP reference||
|Policy on grant making|Para 1.38||
|Policy on social investment<br>including program related<br>investment|Para 1.38||
|Contribution made by<br>volunteers|Para 1.38|GreenSeas Trust is entirely volunteer-led,<br>and the charity’s achievements during the<br>year were made possible through the<br>dedication, skills and commitment of its<br>volunteer team. Volunteers supported<br>every aspect of the charity’s work, including<br>social media, grant applications, project<br>coordination and awareness campaigns.<br>Their passion for marine conservation is<br>central to the charity’s impact.<br>Volunteers consistently expressed that their<br>involvement gives them a sense of<br>fulfilment, pride and connection. They<br>highlighted the opportunity to make a<br>meaningful contribution to reducing marine<br>plastic pollution, to grow personally as<br>advocates, and to work alongside a<br>supportive and passionate team. Their<br>efforts have directly contributed to the<br>expansion of the BinForGreenSeas<br>initiative, which now includes 22 bins<br>across UK locations and a further 3 in<br>Qatar.<br>The charity’s progress this year is a<br>testament to the commitment of its<br>volunteers, who remain the driving force<br>behind its mission to end plastic pollution in<br>our oceans.|
|Other|||





## **Achievements and Performance** 

||SORP reference||
|---|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|The charity achieved significant progress in<br>reducing marine plastic pollution and<br>influencing public behaviour. These<br>achievements demonstrate the tangible<br>difference the charity’s work has made to<br>the environment, coastal communities, and<br>wider society.<br>**Major Environmental Impact:**The<br>BinForGreenSeas programme reached a<br>milestone. Over 1 million plastic bottles are<br>collected annually, which are sent for<br>recycling by the councils. This represents a<br>substantial contribution to protecting marine<br>ecosystems and reducing long-term plastic<br>pollution.<br>**International Expansion:**GreenSeas<br>Trust has now expanded internationally,<br>with 3 BinsForGreenSeas being installed in<br>Pearl Island, Qatar. This extends our<br>environmental impact beyond the UK and<br>demonstrating the scalability of the Trust’s<br>behaviour-change model.<br>**Youth Mobilisation for Cigarette Butts**<br>**Litter:**The ButtsInBottles competition<br>successfully engaged students across UK<br>universities and colleges, resulting in<br>thousands of cigarette butts being removed<br>from the environment. The initiative not<br>only reduced pollution but also empowered<br>young people to take practical action.<br>**Council Partnerships and Community**<br>**Impact:**Two new high-visibility recycling<br>bins were installed in the high-footfall public<br>areas of Royal Borough of Windsor and<br>Margate. These eye-catching units are<br>more than just bins, they serve as public<br>reminders of the urgent need to protect our<br>oceans from plastic waste.<br>**Enhanced Visibility and Recognition:**<br>The charity’s work continued to gain public<br>and media attention, reinforcing its role as<br>a leading advocate for reducing marine<br>plastic pollution and increasing the visibility<br>of its environmental message.|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 



|Achievements against<br>objectives set|Para 1.41||
|---|---|---|
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41||
|Investment performance<br>against objectives|Para 1.41||
|Other|||





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|At the end of the financial period the charity<br>remained in a stable financial position, with<br>total net assets of £57,011. This reflects the<br>continued support for the charity’s core<br>activities.|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|Reserves are held to for emergency or<br>unexpected expenses arising|
|Amount of reserves held|**Para 1.22**|£1671 Unrestricted.|
|Reasons for holding zero<br>reserves|Para 1.22||
|Details of fund materially in<br>deficit|Para 1.24||
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23||



## **Additional information (optional)** You may choose to include further statements where relevant about: 

The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other 



## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:|||
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|Para 1.25|MEMORANDUM AND ARTICLES<br>INCORPORATED|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|Incorporated.|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled<br>to appoint one or more<br>trustees|Para 1.25|Trustees are selected at a trustees<br>meeting.|



## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 

|<br>Policies and procedures<br>adopted for the induction<br>and training of trustees|<br>Para 1.51||
|---|---|---|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51||
|Relationship with any related<br>parties|Para 1.51||
|Other|||



## **Reference and Administrative details** 

|Charity name|GreenSeas Trust|
|---|---|
|Other name the charity uses||
|Registered charity number|1098649|
|Charity’s principal address|30A Westbourne Gardens, London W2 5PU|
|||





## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Fazilette Khan||||
||Emir Feisal||||
||Julie Price||||
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## – Corporate trustees names of the directors at the date the report was approved 

## **Director name** 

Name of trustees holding title to property belonging to the charity 

**Trustee name Dates acted if not for whole year** 



## **Funds held as custodian trustees on behalf of others** 

Description of the assets held in this capacity 

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects 

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

**Type of Name Address adviser** 

## **Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

**Signature(s)** 

**Full name(s)** Fazilette Khan ~~ee~~ **Position (eg Secretary,** Founder Trustee **Chair, etc)** ~~ee ee~~ 

**Date** 18-Feb-26 ~~oT~~ 



|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|Green seas Trust<br>1098649<br>Annual accounts for theperiod<br>Period start date<br>11/1/2024<br>**To**<br>Period end<br>date<br>rans~~a~~<br>FOR ENGLAND AND WALES|10/31/2025||
|---|---|---|---|---|---|---|---|
|**Section A                      Statement of financial activities**||||||||
|**Recommended categories by**<br>**activity**||Guidance Notes|**Unrestricted**<br>**funds**|**Unrestricted**<br>**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**|**Prior year funds**|
||||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|3,888|25,000||28,888|20,578|
|Charitable activities||S02||||||
|Other trading activities||S03||||||
|Investments||S04|442|||442|636|
|Separate material item of income||S05||||||
|Other||S06||||||
|**_Total_**||S07|4,330|25,000||29,330|21,214|
|**Resources expended (Note 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08||||||
|Charitable activities||S09|3,873|18,781||22,654|24,815|
|Separate material item of expense||S10||||||
|Other||S11||||||
|**_Total_**||S12|3,873|18,781||22,654|24,815|
|||||||||
|**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**|||||||
|**gains/(losses)**||S13|457|6,219||6,676|(3,601)|
|Net gains/(losses) on investments||S14||||||
|**Net income/(expenditure)**||S15|457|6,219||6,676|(3,601)|
|**Extraordinary items**||S16||||||
|**Transfers between funds**||S17||||||
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use||S18||||||
|Other gains/(losses)||S19||||||
|**_Net movement in funds_**||S20|457|6,219||6,676|(3,601)|
|**_Reconciliation of funds:_**||||||||
|Total funds brought forward||S21|1,214|49,121||50,335|53,936|
|**_Total funds carried forward_**||S22|1,671|55,340||57,011|50,335|
|1||||||||





## **Section B                      Balance sheet** ~~a~~ 

|||Guidance Notes|**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**<br>**Total this**<br>**year**|**Total last**<br>**year**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**<br>**£**|**£**|
|**Fixed assets**|||F01|F02|F03<br>F04|F05|
|**Intangible assets            (Note 15)**||B01|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Tangible assets              (Note 14)**||B02|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Heritage assets              (Note 16)**||B03|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Investments                    (Note 17)**||B04|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**_Total fixed assets_**||B05|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Current assets**|||||||
|**Stocks                             (Note 18)**||B06|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Debtors                           (Note 19)**||B07|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Investments                  (Note 17.4)**||B08|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|-                   -                   -                   -                   -|
|**Cash at bank and in hand (Note 24)**||B09|1,672         55|672         55,339                 -           57|339                 -           57,011         50|011         50,335|
|**_Total current assets_**||B10|1,672         55|672         55,339                 -           57|339                 -           57,011         50|011         50,335|
|**Creditors: amounts falling due within**<br>**one year              (Note 20)**||B11|-                   -                   -                   -                   -<br>~~a~~|-                   -                   -                   -                   -<br>~~a~~|-                   -                   -                   -                   -<br>~~a~~|-                   -                   -                   -                   -<br>~~a~~|
||||~~a~~|~~a~~|~~a~~|~~a~~|
|**_Net current assets/(liabilities)_**||B12|1,672         55|672         55,339                 -           57|339                 -           57,011         50|011         50,335|
|**_Total assets less current liabilities_**<br>**Provisions for liabilities**<br>**_Total net assets or liabilities_**<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**||B13<br>B14<br>B15<br>B16|1,672         55,339**-**57,011         50,335<br>-                   -                   -                   -                   -<br>-                   -                   -                   -                   -<br>1,672         55,339                 -           57,011         50,335<br>~~rr~~<br>~~pfff~~<br>~~1~~||||
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||-                   -|-                   -|
|**Restricted income funds (Note 27)**||B18|55,339                 -|339                 -|55,339         47|55,339         47,026|
|**Unrestricted funds**||B19|1,672||-             1,672           3|-             1,672           3,309|
|**Revaluation reserve**||B20|||-                   -|-                   -|
|**_Total funds_**||B21|57,011                 -                   -           57|011                 -                   -           57|011                 -                   -           57,011         50|011         50,335|
|Signed by one or two trustees on behalf of all<br>the trustees|Signature<br>Print Name<br>Emir Feisal<br>12/27/2025<br>Date of<br>approval<br>dd/mm/yyyy<br>~~**————**~~||||||



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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 3                           Analysis of income** 

|**Other:**<br>**TOTAL INCOM**<br>**Other informati**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income:**|**Analysis**|**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|
|---|---|---|---|---|---|---|
||Donations andgifts|3,888||-|3,888|578|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities||25,000|-|25,000|20,000|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|3,888|25,000|-|28,888|20,578|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|442|-|-|442|636|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|442|-|-|442|636|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held<br>for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||**E**<br>**on:**||||||
|||4,330|25,000|-|29,330|21,214|
||||||||
|**All income in the prior year was unrestricted except for: (please**<br>**provide description and amounts)**||N/A<br>|||||
|**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**|||||||
|||N/A|||||
||||||||
|**Within the income items above the following items are material:**<br>**(please disclose the nature, amount and any prior year**<br>**amounts)**||N/A<br>|||||



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**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 4                           Analysis of receipts of government grants** 

|**Government grant 1**<br>**Government grant 2**<br>**Government grant 3**<br>**Other**<br>**_Please provide details of any_**<br>**_unfulfilled conditions and other_**<br>**_contingencies attaching to grants that_**<br>**_have been recognised in income._**<br>**_Please give details of other forms of_**<br>**_government assistance from which_**<br>**_the charity has directly benefited._**|**Description**<br>**This year**<br>**Last year**<br>**£**<br>**£**|**Description**<br>**This year**<br>**Last year**<br>**£**<br>**£**|**Description**<br>**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|
|||||
||Cityof London|10,000|10,000|
|||||
|||||
||**Total**|10,000|10,000|
|||||
||None<br>|||
|||||
||None|||



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CC17a (Excell
0211912026

## **Section C                                            Notes to the accounts                                                        (cont)** 

|**Note 24                     Cash at bank and in hand**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Other**<br>**Total**|||
|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|
||-|-|
||-|-|
||57,011|50,335|
||-|-|
||57,011|50,335|



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## **Section C                                            Notes to the accounts** 

## Note 1 **Basis of preparation** 

_**This section should be completed by all charities** ._ 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with: 

the Statement of Recommended Practice: Accounting and Reporting by Charities •  and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 •  and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 

- and with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102.* 

* -Tick as appropriate 

## **1.2  Going concern** 

_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ 

An explanation as to those factors that support _**Not Applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not Applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not Applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and the accounting policies adopted are those outlined in note {  }. 

|Yes*|ü||||||
|---|---|---|---|---|---|---|
|||*|-Tick|as|appropriate||
|No*|||||||
|**_Please disclose:_**|||||||
|||||||**_Not Applicable_**|



_**(i) the nature of the change in accounting policy; Not Applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ 

_**(iii) the amount of the adjustment for each line affected in Not Applicable the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ 

## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). 

|Yes*<br>No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||ü|||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|**_Not Applicable_**|
|**_(ii) the effect of_**<br>**_assets and liabi_**|**_the chang_**<br>**_lities for t_**|**_e on income and expense or_**<br>**_he current period; and_**|**_Not Applicable_**|
|**_(iii) where pract_**<br>**_more future per_**|**_icable, th_**<br>**_iods._**|**_e effect of the change in one or_**|**_Not Applicable_**|



## **1.5 Material prior year errors** 

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). 

Yes* No* ü * -Tick as appropriate 

## _**Please disclose:**_ 

|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**_Not Applicable_**|
|**_(ii) for each prior period presented in the accounts, the_**<br>**_amount of the correction for each account line item_**<br>**_affected; and_**|**_Not Applicable_**|
|**_(iii) the amount of the correction at the beginning of the_**<br>**_earliest prior period presented in the accounts._**|**_Not Applicable_**|



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## **Section C                                            Notes to the accounts** 

## **Note 2                           Accounting policies** 

_Please complete this note when first reporting under FRS2102.  Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ 

## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** 

**Please provide a description of the nature of each change None in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ 

## **Fund balance as restated** 

_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** 

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**Section C                                            Notes to the accounts                                              (cont)** 

## **Note 11                           Paid employees** 

_**Please complete this note if the charity has any employees.**_ 

## **11.1 Staff Costs** 

|**Salaries and wages**<br>**Social security costs**<br>**Pension costs (defined contribution scheme)**<br>**Other employee benefits**<br>**Total staff costs**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|



**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** 

_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards.  If there are no such transactions, please enter 'true' in the box provided.**_ 

**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** 

|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||



**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** 

## **11.2 Average head count in the year** 

**The parts of the charity in which the employees work** 

||**This year**<br>**Number**|**Last year**<br>**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|-|-|



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## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ 

**Please explain the nature of the payment** 

**Please state the legal authority or reason for making the payment** 

**Please state the amount of the payment (or value of any waiver of a right to an asset)** 

## **11.4 Redundancy payments** 

_**Please complete if any redundancy or termination payment is made in the period.**_ 

**Total amount of payment** 

**The nature of the payment (cash, asset etc.)** 

**The extent of redundancy funding at the balance sheet date** 

**Please state the accounting policy for any redundancy or termination payments** 

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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 28                         Transactions with trustees and related parties** 

_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ 

## **28.1 Trustee remuneration and benefits** 

**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** 

_**In the period the charity has paid trustees remuneration and benefits.  Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ 

|**Name of trustee**|**Legal authority (eg**<br>**order, governing**<br>**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Thisyear**||||**Lastyear**|
|||**Remuneration**|**Pension**<br>**contribution**|**Redundancy**<br>**(including**<br>**loss of**<br>**office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||



_**Please give details of why remuneration or other employment benefits were paid.**_ 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

## **28.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

**No trustee expenses have been incurred (True or False)** 

|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||



|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||



**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** 

## **28.3 Transaction(s) with related parties** 

_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties.  If there are no such transactions, please enter 'true' in the box provided.**_ 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee or**<br>**related party**|<br>**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts**<br>**at period end**|<br>**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||



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_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_ 

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**Section C                                            Notes to the accounts                                   (cont)** 

## **Note 29                            Additional Disclosures** 

**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.  If there is insufficient room here, please add a separate sheet.** 

## N/A 

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**Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

|**Report to the trustees/**<br>**members of**<br>**On accounts for the year**<br>**ended**<br>**Set out on pages**<br>**Responsibilities and**<br>**basis of report**|Charity Name<br>Green Seas Trust|Charity Name<br>Green Seas Trust|Charity Name<br>Green Seas Trust|
|---|---|---|---|
|||||
||31/10/25|**Charity no**<br>**(if any)**|1098649|
|||||
||2<br>(remember  to include the page numbers of additional sheets)|||
||I report to the trustees on my examination of the accounts of the above<br>charity (“the Trust”) for the year ended 31/10/2024.<br>As the charity's trustees, you are responsible for the preparation of the<br>accounts in accordance with the requirements of the Charities Act 2011<br>(“the Act”).<br>I report in respect of my examination of  the Trust’s accounts carried out<br>under section 145 of the 2011 Act and in carrying out my examination, I<br>have followed all the applicable Directions given by the Charity Commission<br>under section 145(5)(b) of the Act.|||



**Independent** I have completed my examination.  I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

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

- _Please delete the words in the brackets if they do not apply._ 

**Signed: Date:** 31/1/25 **Name:** Anson F Clark FCA **Relevant professional** ICAEW **qualification(s) or body (if any): Address:** 11 Dean Bank Lane Edinburgh EH3 5BS 

1 

**IER** 



**Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

2 

**IER** 

