## Wildlife and Countryside Link (A company limited by guarantee) Company number: 03889519 ## Annual Report 2023 The Trustees submit their report together with the financial statements of Wildlife and Countryside Link for the year ended 31 December 2023. ## **Contents** |A Message from Link’s Chair|2| |---|---| |Reference and Administrative Details|3| |Trustees’ Report|4| |Objectives and Activities|4| |Achievements and Performance|5| |Structure, Governance and Management|11| |Financial Review|13| |Acknowledgements|14| |Members|15| |Independent Examiners Report|18| |Statement of Financial Activities|19| |Balance Sheet|20| |Statement of Cash Flows|21| |Notes to the Financial Statements|23| 1 Wlldlife and CountrysSde LINi<• A Message from Link's Chair In 2023, Wildllfe & Countryside Link broughttogether the'Nature 2030" campa￿n. calling on all political partles to step up to the task of haltingthe decline of wildlrfe by 2030. ￿er IIYJ or8anisath?nsand ICX).000 people have joined the call for action. Flrst of all, we call for more public spendin8 for nature. ch*fty in support of wildlife-lriendly fa¥min6. As the world 8ets to grips with ri5ini cornmodrty prices and cosi of living, it's more tmportani than ever that we Invest In the land-mana8ernent chotes that will help support healthy food produttt*n in harmony wlth nature. Of course, we knowthat public spefidiry abne can'tfillthe bJd8et8ap needed for nature's recovery. The private sector has a huge role io play. In Nature 2030. we call for a Nature Recovery obligat￿)fi le6al dutie5 on kev pollutin¥ industries to invest in nature's re(obEry. This cOmp￿rne￿t5 ihe wlder work Link has done this year to defend and stren￿hen key emer8iN4 n•ture markets like biodNersity nei gain and nutrient neutrality. In the face of dere8ulatory prop¢isals. tink succe551ully defended those markets, while making the case for an increase In ambition and r￿gOrOUS standards to ensure that these Folluier pays r￿hanIsm5 are really robust. Thlrd, we called for chan8es to meet kn30. annual 30x30 ￿pOrt resta￿d th)t the Goveinmeni is still off track in delivering the polic*s needed to protect Jt least 30% of the Lind and sea for nature. To catch Upi Nature 2030 proposes pracital steps to recover En8land'5 great landscapes. to e￿end protected areas. and more Innovatfve measures likea"public naiureestatt-.Krowin8the arnount ol land that 15 owned bythe publlc sector or managed In the public interesi. Alon8 the way, we won important changes to the Levellin8 Up and RegeneratKJn Art lon proierted landscape5 and bcal nature r¢￿very1, whkh wlll help be8in thls change in mana8ement. Final￿, Nature 2030 recognlses ibat everyone needs nature. We call for an Environmental Rl8hts A¢ establlshin8a bask rightto a heatthy natural enviionment. Ina world where pollulion, deprivation and economic nd socjèl rnarginalisation are increasin8 people'5 exposure to environmental de8radatton, a legal rl8ht to a heatthy environment would help address thi$ Social Injustke. This wor* bullds on our recent success In securing commitrneni from the Government that tveryone thould have a￿e$S loa healthy Thatural environment withln IS rnlnuies, walk ol home. The Nature 2030 campalgn lormsthe policy centerpiece of our work in ihe run up to • General Electlon in 2024. alon8sid* brilliant collabofatht efforts Ilke outdow5lorAll•ndAftin￿ts Mottei. I know the ttam hugely appit£k1te the ¢ompanion5hip. support. insplratlon and conviction thevve found In workin8 Wlth the 8rowin8 number of Wlldlife & Countryside Link membefs ihis year. We are trernendously grateful for all the tlme, dedICat￿n and expertise thai our members dedKateto wor*ingtogeiher for the benefit ol animals and naiyre. partkularlythose who contrlbuie to our worklnRiroups. We look forward to wo￿lfil with you In 2024. arrin Spray CBE Dsc. Chaii. Wildlife and Countryside Llnk ## **Reference and Administrative Details** ## **Link Trustees** Martin Spray, Chair Dominic Dyer Marcus Gilleard Sandy Luk Simon Marsh Nadia Shaikh Sarah McMonagle Allison Ogden‐Newton Jason Reeves Ali Plummer Dr James Cooper Jemima Child‐Clarke (appointed December 2018) (appointed December 2018) (appointed March 2015) (appointed December 2018) (appointed December 2018 / resigned December 2023) (appointed December 2021) (appointed December 2021 / resigned December 2023) (appointed December 2021) (appointed December 2021) (appointed December 2023) (appointed December 2023) (appointed December 2023) **Company Registered Number** 03889519 **Charity Registered Number** 1107460 ## **Principal Office Address** N101C Vox Studios, 1‐45 Durham Street London SE11 5JH **Company Secretary and CEO** Dr Richard Benwell ## **Independent Examiner** Richard Appleyard FCA GMP Chartered Accountants 20 Eversley Road Bexhill‐on‐Sea TN40 1HE ## **Bankers** The Co‐operative Bank PO Box 101 1 Balloon Street Manchester M60 4EP Nationwide 5‐11 St George's Street Douglas Isle of Man IM99 1RN ## **Solicitors** Russell‐Cooke Solicitors 2 Putney Hill London SW15 6AS 3 ## **Trustees’ Report** ## **Objectives and Activities** The charitable objects of Wildlife and Countryside Link are to promote the conservation and protection of wildlife and countryside for the benefit of the public.[1] Link is the largest environment and wildlife coalition in England. We bring together 82 organisations to develop and advocate proposals for improvements in law and policy for the benefit of wildlife and our environment. Our members campaign to conserve, enhance and access our landscapes, habitats, rivers and seas and protect our animals and plants. Together we have the support of over eight million people in the UK and directly protect over 750,000 hectares of land and 800 miles of coastline. As part of our current strategy: - We aim to be a **policy powerhouse** for the sector: keeping a broad overview, but targeting a small number of strategic areas where we can generate new, detailed and ambitious policy proposals that will influence policymakers. Our policy groups will forge progressive consensus: aiming for strong, common positions that complement individual members’ work. - We aim to be an **amplifier for our individual voices** : highlighting great work in our membership and lending focus and coherence to our common messages in the press and in political advocacy. Our communications will reflect and reinforce members’ communications: creating opportunities for members large and small, as well as providing a collective identity in the media and in Westminster. - We aim to be a **strategic hub and institutional touchpoint** : providing leadership in agreeing cross‐ sector strategic direction, supporting our members in Westminster, and acting as a nodal point for working with other groups. Our secretariat will lead and serve: adding value to members’ interactions by identifying strategic opportunities, creating alliances and providing professional policy insight. With a General Election ahead, we aim to ensure that all political parties make clear commitments for nature and animal welfare, capable of improving the lives of animals, and stopping the decline of species abundance by the end of the decade. We want to play our part in bringing the huge and varied environmental movement together to express people’s love of animals and nature in a way that cuts through the short‐termism of politics. We will support the sector in coming together in a major public demonstration, we will team up with organisations with strong local networks to support informed doorstep questions and local hustings events focused on nature, and we will ensure that all parties are held to account at national level for their environmental commitments. We will continue to work with close partners in the delivery of this work, including Green Alliance, the Climate Coalition, Sustain, the Nature Friendly Farming Network and others. At the same time, we will ensure that the day‐to‐day delivery of environmental ambition is not slowed down by political timelines. The year starts with the Offshore Petroleum Licensing Bill, which we oppose. We will work with Parliamentarians to propose measures to strengthen protection for Marine Protected Areas and to prioritise space for nature and renewable energy generation at sea, rather than expanding fossil fuel industries. Key animal welfare legislation is also moving forward, with the Animal Welfare (Live Exports) Bill, which would fulfil a long‐standing shared campaign, and the Hunting Trophy (Import Prohibition) Bill early in the year. At the same time, we will press for effective implementation of animal welfare provisions in the Online Safety Act, > 1 The Trustees of Wildlife and Countryside Link confirm that the organisation has Charitable Purposes pursuant to the Charities Act 2011. The Trustees believe there are clear and identifiable public benefits arising from the pursuit of Link’s aims and objectives, in terms of an enhanced natural environment, more abundant wildlife, and the health wellbeing and economic benefits they bring, and that these benefits are freely available to the public without restriction. 4 following our successful work on the bill last year. Both offshore and onshore, strategic planning will be key to ensure that climate change mitigation can go hand‐ in‐hand with nature recovery. Last year, we added to public debate about the need for a Land Use Framework with a detailed description of what an effective framework would include: it should be target‐driven, carry weight in planning, permitting and spending decisions, and it should be transparent and adaptable. This year, we will expand on that work with our Planning Ahead project, bringing together climate‐focused and nature‐ focused organisations to ensure that the environment movement stands together against harmful deregulation in planning and in support of reforms that can deliver an integrated climate and nature agenda. ## **Achievements and Performance** In 2023, Link was at the forefront of public policy debate, working closely with other coalitions to guard against environmentally‐harmful policy proposals and to create new opportunities for improvement. In 2023, Link managed and provided support for 18 groups on the following policy areas: - Agriculture: Chair, Barnaby Coupe (The Wildlife Trusts); Vice Chair, Alice Groom (RSPB) - Animal Welfare: Chair, Claire Bass (Humane Society International‐UK); Vice Chair, Emily Wilson (Four Paws UK) - Blueprint for Water: Chair, Ali Morse (The Wildlife Trusts); Vice Chair, Nik Perepelov (RSPB) - • Bovine TB: no Chair - Chemical Taskforce: no Chair - Equality, Diversity & Inclusion: Chair, Miriam Bentley‐Rose (The Wildlife Trusts), Vice Chair, Meera Inglis (RSPB) - Invasive Non‐Native Species: Co‐Chairs: Craig Macadam and David Smith (Buglife) - Land Use Planning: Chair, Rebecca Pullinger (Woodland Trust); Vice Chair, Carl Bunnage (RSPB) - Legal Strategy: Co Chairs, Carol Day and Rosie Sutherland (RSPB) - Local Nature Recovery Strategies: no Chair - Marine: Chair, Kirsten Carter (RSPB), Vice Chair, Bernadette Butfield (RSPB) - Marine Mammals: Chair, Lucy Babey (ORCA), Vice Chairs, Sue Fisher (AWI) and Nicola Hodgins (WDC) - • Nature Policy: no Chair - Nature and Wellbeing: Co Chairs, Sue Young and Dom Higgins (TWT) - Resources & Waste: Chair, Paula Chin (WWF‐UK) - Trees and Woodlands: Chair, Nick Phillips (Woodland Trust); Vice Chair, Neil Douglas (RSPB) - Wildlife Crime & Trade: Chair, Dominic Dyer (Born Free); Vice Chair, Craig Fellows (Badger Trust) - Education and Learning: co‐chairs are Suzanne Welch (RSPB), Cat Hickey (ZSL), and Jen Teague (TWT) Key achievements in 2023 include: ## **Levelling up the planning system to support nature’s recovery** The Land Use Planning Group secured several wins for nature in the Levelling Up and Regeneration Act, which passed in November 2023. Link drafted, advocated for, and won amendments to the Bill to strengthen the duty for local planning authorities to take account of Local Nature Recovery Strategies, preserve the mitigation hierarchy in new Environmental Outcomes Reports, allow water companies to use nature‐based solutions to deliver required wastewater treatment upgrades, and introduce new duties and targets for protected landscapes to recover nature. During the passage of the Bill, when the Government introduced amendments to ‐ scrap nutrient neutrality rules, Link lead a rapid and robust cross sector response, working with environmental consultancies, and successfully saw off the Government’s damaging proposals. At the same time, the Land Use Planning Group continued to work on other ongoing policy areas. Ahead of mandatory Biodiversity Net Gain, Link highlighted key implementation concerns in a briefing to civil servants and in a letter to the Minister, which resulted in Defra clarifying the guidance to reinforce the mitigation hierarchy and committing to publishing a consultation on irreplaceable habitats in 2024. The Group continued to develop its shared positions on infrastructure planning policy, responding to consultation on energy, road and rail, and fast‐track infrastructure, and feeding into the National Infrastructure Commission’s reports. The Government agreed to develop a strategic plan for energy infrastructure and to review and potentially amalgamate existing 5 environmental databases, two asks which Link advocated for. The Group also developed, in collaboration with other Link policy groups, a strong shared position on a land use framework in England. **Blueprint for Water** A key focus for Blueprint in 2023 has been ensuring that water company investment in PR24 delivers maximum environmental benefit. Blueprint continues to be directly consulted by Ofwat as expert environmental stakeholders, and in 2023 submitted further evidence directly to the Public Accounts Committee and the Industry and Regulators Committee. Blueprint led and coordinated pushback against the Government’s steer to water companies to cap environmental ambition in PR24. This included writing to the Secretary of State, and breaking the story via national coverage in The Times. Blueprint has successfully brought members behind proposals for a new ‘Green Duty’ for Ofwat and the EA, which we will continue to advocate in 2024. We have also secured a tripartite meeting with Defra, the EA and Ofwat to discuss greater integration of nature‐based solutions in the Price Review. Blueprint continued to deliver strong, collective policy recommendations to Government via consultations in 2023. Positive outcomes secured include powers for the EA to impose uncapped penalties on water companies, greater integration of sustainability into the Growth Duty, and a stronger approach from Ofwat to regulating performance related pay. A Blueprint briefing on nature‐based solutions in the water environment was provided to Government and Opposition parties to make the case for a greater proportion of water sector spending on non‐engineered solutions. Blueprint worked alongside other Link policy groups to successfully oppose the weakening of nutrient neutrality rules under the Levelling Up and Regeneration Act. Blueprint also led eNGO engagement with the Regional Water Resources Management plans, including a public e‐action. ## **Bovine TB** Link’s Bovine TB Working Group continues to provide space and networking for eNGOs to discuss and build consensus on the issue of bovine TB, and to coordinate outputs in this space. 2023 remained a quieter year in terms of Government activity, though has seen some positive developments in commitments by other political parties, such as the Labour Party confirming a commitment to end culling if elected. The Working Group was able to feed into and develop Badger Trust’s 2024 Badger Culling Report, which Link and others were able to amplify on social media. In 2024, the group will continue to act as a forum for engagement and building common ground. The group intends to develop a joint Link response when Government releases proposals on epidemiological culling. Given the topic remains controversial and member views highly polarised, risks around a lack of common ground undermining joint work remain. ## **Equality, Diversity and Inclusion** In 2023, Link’s Equality, Diversity and Inclusion (EDI) Working Group has focused on coordinating and driving the sector’s work to implement the Route Map. We will continue this work in 2024. Through our 3 sub‐groups, we have developed best practice guidance on EDI data and reporting and have conducted a gap analysis of EDI training to identify needs. Link has secured, shared and captured external expertise and guidance for our members via workshops and webinars, and through pro bono work with the consultancy Mayvin. The Route Map is now supported by over 45 organisations, and the EDI Working Group attended regularly by over 30 organisations. Link has committed to financially supporting our Raven Network – formerly known as the Peer Support Network for People of Colour – for another year and has secured contributions from members towards this. Our 2023 benchmarking report shows that whilst progress is slow for smaller and less well‐ resourced organisations, significant improvements have been made regarding data, action plans, and funding for EDI work. Link's role in coordinating and leading EDI work continues to be recognised both within and beyond the environment sector; Link spoke on a panel at the 2023 Communicate Conference about the Route Map, and at further webinars hosted by ADEPT and EUROPARC Atlantic Isles. 6 ## **Invasive Non‐native Species** In 2023 the group amplified member work to ban soil imports by making this the focus of INNS week, with the press release making national press including in the Evening Standard. A letter was drafted at the end of 2023 and sent the first week of 2024 to the new Biosecurity minister detailing the group’s policy recommendations. Most recently the group created a briefing on Biosecurity and zoonotic diseases for a House of Lords debate. Baroness Hayman of Ullock references this briefing, including asking if the inspectorate trial will be made permanent, which is a top priority for the group. A key focus for the INNS group for 2024 will be building on the 2023 work to update the 2020 ‘Prevention is Better Than Cure report’. This will coincide with INNS week in May and it will strengthen the ask for increased funding and resources for the inspectorate, as well as for local action groups. We are preparing a media story for this event on how flooding can spread invasive freshwater species. Another project for 2024 will be exploring the biosecurity risks associated with freeports. Very recently, Link brought this issue to the attention of the GBNNSS by sending our 2020 briefing on freeports. ## **Trees and Woodland** The group evolved from a task and finish group established in response to the development of the England Tree Strategy. It was formalised in Spring 2022 to host discussions and share information on the latest trees and woodlands policy developments as well as to facilitate engagement with Defra and other key bodies. The group met quarterly in 2023 to continue to develop the group’s goals, structure and decide the best actions. They fed woodland policy steers into the Nature 2030 report and developed a WCL web page. The first priority of 2024 will be to publish a woodland management briefing which will be the first major output for the group. It will be used to form the group’s joint policy position on woodland management to be used for parliamentary and ministerial engagement. ## **Safeguarding legal mechanisms to protect nature** The Legal Strategy Group launched a major policy in 2023, publishing a draft Environmental Rights Bill. This draft piece of legislation, drafted for Link, ClientEarth, the RSPB and Friends of the Earth by David Wolfe KC and Kate Cook of Matrix Chambers, would establish in UK law a human right to a clean, healthy and sustainable environment for everyone. The three‐part Bill would legally establish a human right to a healthy environment (following a UN Resolution recognising the right to a healthy environment), create a new duty on relevant public authorities to act compatibly with the right and give people the legal tools to challenge public bodies who fail to uphold the right, by fully incorporating rights granted by the UNECE Aarhus Convention into UK law. The draft Bill was launched at an event in Parliament in June, opened by Environment and Climate Change Committee Chair Baroness Parminter. Advocacy for the proposed legislation is ongoing, with the Bill comprising one of the five asks of Link’s Nature 2030 campaign. Members of the Legal Strategy Group continue to call on political parties to commit to the Environmental Rights Bill in their General Election platforms, the Liberal Democrats and Greens have provisionally already agreed to this. This legal reform would constitute a major advance for nature’s protection, and for everyone’s right to enjoy their local environment. As well as this propositional work, Link continues to support members of the Group to engage with the Aarhus process and improve UK compliance with the convention. ## **Tackling wildlife crime** The Wildlife Crime Working Group published its seventh annual Wildlife Crime Report in December 2023, presenting a snapshot of the scale and causes of wildlife crime in 2022. The report was launched at an event in Parliament, featuring speeches from the Shadow Defra Spokesperson Baroness Hayman and from the Chief Inspector of the National Wildlife Crime Unit, Kevin Kelly. The 2023 report focused on a key policy ask – for political parties to commit to making key Wildlife Crimes recordable in their General Election platforms. The Wildlife Crime Working Group has also been working to support the ‘Time for Change’ campaign, led by the 7 League Against Cruel Sports, to tighten up the Hunting Act 2004 and effectively ban trail hunting. There are strong signals that some political parties will commit to a trail hunting ban in 2024, if elected. Further work from the group has sought to hold the MoD to account for banning hunt observers from their land. ## **Raising the bar for animal welfare standards** Early 2023 saw many of the proposals from the Government’s Animal Welfare Action Plan (May 2021) stalled, with little sign of progression before the General Election. Link’s Animal Welfare Group joined with other animal welfare coalitions and organisations in demanding action, leading to the introduction of the Animal Welfare (Livestock Exports) Bill in the autumn to ban live exports of animals after years of delay. The group is supporting efforts to accelerate the Bill through Parliament to ensure it reaches the statute book before the General Election. Link has also been working on efforts to increase the ambition of a new system of licensing for privately kept primates, and it continues to serve as the secretariat (jointly with WWT) for the Lead Ammunition All Party Parliamentary Group, raising awareness in Westminster of the animal welfare impacts of lead ammunition use. The Animal Welfare Group also led advocacy on the Online Safety Bill, arguing that the legislation should be used to crack down on online content showing animal abuse, including the growing and disturbing trend of online ‘monkey torture videos’. Link’s work with parliamentarians led to two amendments being won at Lords report stage in June 2023. This pressure led the Government to completely concede – in September the Government amended the Bill to require social media companies to prevent animal cruelty content being online at all. This was Link’s original ask with the Bill, secured after eighteen months of sustained advocacy. ## **Ensuring a healthy natural environment and access to nature for all** Following last year’s public campaign Nature for Everyone, the Nature and Wellbeing Strategy Group continued to advocate in 2023 for access to nature for all. Despite good cross‐sector pressure from Link working with the Better Planning Coalition, the access to nature amendment in the Levelling Up and Regeneration Act lost by just two votes in the Lords. However, Link’s campaigning and advocacy work on access to nature played a role in securing a new commitment in the Government’s Environmental Improvement Plan published in 2023 to ensure all people live within a 15‐minute walk of a green or blue space. The Nature and Wellbeing Strategy Group developed a strong shared position on extending public access rights, accompanied by responsibilities and good management for nature. This position has been embedded in Link’s advocacy work ahead of the general election, including a mini‐manifesto on People and Nature. ## **Advocating for robust sites and species protections** The Nature Policy Working Group published the annual Link report in September 2023 on Government’s progress towards meeting the target to protect at least 30% of land by 2030. The report was launched in September with an online event with experts, civil servants and eNGOs. The Group’s evidence submissions to the OEP on nature recovery and on protected sites were influential and recognised in the OEP’s outputs highlighting the gap between the Government’s commitments and action to deliver the Environmental Improvement Plan. Link also worked alongside ELUK colleagues to advocate for robust domestic implementation of 30x30 and other COP15 targets in 2022. On the one‐year anniversary of the Global Biodiversity Framework agreed at COP15, Link published a policy progress tracker on all the GBF targets in England. This policy work and a letter to the Secretary of State was instrumental in influencing the 30x30 map and criteria published by Defra at the end of 2023. The Government recognised that the whole of protected landscapes could not automatically contribute to 30x30, and that sites have to both be under good management and in recovering ecological condition to count towards 30x30. Following the passage of the REUL Act, the Nature Policy Group has also worked to reinforce the importance of the key environmental regulations, with a briefing on improving the implementation of the Habitats Regulations and by working with Greener UK on scrutinising the Government’s use of REUL Act powers. 8 ## **Nature 2030 campaign** In July 2023, WCL launched the Nature 2030 campaign to help ensure the delivery of nature’s recovery by 2030. Through the use of high lift and drumbeat moments the campaign has worked with Link members and partners to embed the Nature 2030 proposals in the work and election manifestos of member organisations and frame the next general election as a tipping point for nature’s recovery in the UK. The initial phase of the campaign focused on securing signatures from members of the public as part of an open letter directed towards party leaders. As of January 2024, this e‐action has received over 100,000 signatures and through a joint campaign with RSPB the policy proposals have been directed towards representatives in every constituency in England. The campaign was launched at an event in parliament, attended by politicians including then‐current Defra Minister Trudy Harrison MP, Alex Sobel MP, Sir Ed Davey MP and Caroline Lucas MP, as well as CEOs of members and partners and over 100 representatives of nature and climate organisations, as well as print and broadcast media. Throughout 2023, Wildlife and Countryside Link undertook regular media and comms work to drive members to promote the e‐action and raise the profile of nature at the next election. This included work around the 30x30 Report, Environmental Rights Anniversaries, the State of Nature Report, FOIs to Defra on progress towards 30x30, the Global Biodiversity Framework targets tracker and a series of essays from authors, environmentalists and nature and climate influencers. Working across the sector and beyond, the Nature 2030 campaign has seen over 100 organisations sign up as partners. These have included organisations outside of Link members with focuses on health, access and youth work. Through social media, Nature 2030 posts featured regularly on Wildlife and Countryside Link and partner accounts. With 151 posts and a combined reach of 535,626 on Link only channels. Partner organisations shared hundreds of posts and media influencers including, Ellie Goulding and Chris Packham shared posts related to the campaign. In 2024, the campaign will continue to develop in advance of the next general election and work with partners, as well organisations such as The Climate Coalition, to mobilise action for nature and climate. Over the next year, through Nature 2030, Wildlife and Countryside Link will continue its program of drumbeat moments in the media and across socials and create a bespoke platform of events. These will include supporting a mass nature and climate demonstration, a series of local and national hustings events, convening a policy response group and the development of a mass lobby post‐election. ## **Towards a sustainable farming future** The Link Agriculture group continued to exert its strategic influence on Environmental Land Management policy, regulations and advice. In terms of regulation, Link has served as a leading joint voice of the eNGO sector. We have put forward a strong shared position on hedgerow regulations and slurry rules. An important leverage point for regulations was the end to cross‐compliance, and Link delivered blogs, parliamentary briefings and advocacy to raise political and public awareness of this gap in protections that puts farm biodiversity and ecosystems at risk. The group has also consistently advocated for better funding, advice and support within the Sustainable Farming Incentive and other Environmental Land Management schemes. Government has acknowledged the force of our influence, and we have seen increases to payment rates for high‐value actions for nature as well as promises of a future Sustainable Farming Advice Scheme. ## **Reducing the chemical pollution burden** The Chemicals Taskforce uniquely brings together different chemicals perspectives to deliver impactful sectoral coordination on cross‐cutting issues. The Taskforce’s niche is driving political and policy advocacy on these topics, while delivering research and campaigns that raise public awareness. Link chemicals research has been published in major media outlets, raising awareness on chemicals in veterinary medicines, pesticides in rivers and PFAS in fish. 9 The Taskforce’s response to the Industry and Regulators Committee call for evidence on the role of UK regulators was cited in the Committee’s report and we have continued to call for increased scrutiny and independence of chemicals regulators for the benefit of the environment and human health. Link serves as an eNGO representative on the UK Chemicals Stakeholder Forum Steering Group and continues to advocate for our policy asks in this forum. ## **Ensuring clean healthy and thriving seas** Our focus for the Marine Group in 2023 was largely on marine spatial planning and the impacts of offshore energy infrastructure, which will continue in the run up to the General Election. We started the year engaging parliamentarians on the issue of delivering MPAs which fed into a large piece of work on the principles for marine spatial planning. This saw some of our biggest member organisations starting to shape a vision for nature, the face of a crowded seascape and set the tone for a more sustained effort in the renewables space. We sought to respond to a consultation on the 33rd seaward licencing round appropriate assessments which enabled us to rapidly response to the Government’s Offshore Petroleum Licensing Bill with a popular briefing on how we prevent further damage to our seas. Our efforts have directly informed debate in the House of Lords and we anticipate our amendment to the OLP Bill to be accepted after the third reading. Through our propositional work on ‘Planning Ahead,’ we expect to see similar engagement across industry and parliamentarians with our offshore renewables work in the months to come. ## **Protecting marine mammals** The Marine Mammals Working Group (MMWG) welcomed the EFRA Committee report into the health of marine mammals at the beginning of 2023. The Government’s subsequent rejection of all the committee’s recommendations led to a letter to the Secretary of State and an intense period of engagement with Defra officials. From these conversations, the MMWG established a sister group with legal colleagues from Cet Law and Earth Justice to undertake a piece of legislative gap analysis to inform Defra’s policy development moving forwards. We continued our engagement with the International Whaling Commission and are about to send a letter to the Prime Minister of Iceland to provide solidarity in favour of ending whaling licences in the country in the face of extreme lobbying. Our engagement with Defra on bycatch issues remains consistent and we are feeding into the upcoming Bycatch Mitigation Initiative Implementation Plan. We also prepared a response to the Government consultation on Remote Electronic Monitoring and foresee further parliamentary engagement on the topic when the Government publish their response. ## **Resources and Waste** The Resources and Waste Group has continued to focus on the reduction of resource consumption, working to tackle the problem from source to sea. Our sustained efforts on the issue of disposable vapes, lead to the publication of a Call for Evidence, Government consultation and subsequent UK‐wide ban of their sale. With WCL’s Blueprint for Water Group, we delivered a response to a consultation on the proposed ban of the sales of wet wipes containing plastics and engaged parliamentarians cross‐party with our subsequent briefing. We continue to influence the delivery of Defra’s Collection and Packaging Reforms, pushing to ensure the policies are operationalised with a circular economy at their core. The Resources and Waste Group Chair has recently been appointed, alongside Green Alliance, to represent the e‐NGO sector on the pEPR Shadow Scheme Administrator which will continue our leadership, influence, and interrogation of the Government’s proposals in this space. As we turn towards 2024, our focus will return to the delivery of DRS, problematic littered plastics and the Global Plastics Treaty negotiations which are due to conclude at the end of the year. 10 ## **Structure, Governance and Management** ## **Leadership** Link’s Board of Trustees, and its Finance and Resources Sub Committee, each held four meetings during 2023. In 2023, Marcus Gilleard served the maximum of three terms on the Board of Trustees and was re‐elected for a further one year at Link’s 2023 AGM. Dominic Dyer served his first term on the Board of Trustees and was re‐ elected for his second term at Link’s 2023 AGM. We welcome two new Board members and a new Treasurer: Ali Plummer, Dr James Cooper and Jemima Child – Clarke. The organisation is a charitable company limited by guarantee, incorporated on 7 December 1999 and registered as a charity on 5 January 2005. Members of the Board of Trustees are Directors for the purpose of Company Law and Trustees for the purpose of Charity Law. Members who served during the year, and up to the date of this report, are set out on Page 3. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In 2007 the Memorandum and Articles of Association were reviewed, both to ensure compliance with the Companies Act (2006) and Charities Act (2006). Recognising the need to update the Articles, a further review was carried out in 2017/18 and the updated Articles were agreed upon by members at a special General Meeting on 22 May 2020. Under the Articles, the members of the Board of Trustees are elected by a postal vote in advance or by secret ballot at the Annual General Meeting. Members of the Board of Trustees must retire at the third Annual General Meeting after that at which he or she was first elected, and is eligible for re‐election for up to a further term ending on the sixth Annual General Meeting after their first election. The Treasurer must retire at the Annual General Meeting every three years but may stand for re‐election with no maximum term of office. ## **Risk Management** Wildlife and Countryside Link views the management of risk as an integral element of its governance processes. The major risks to which the charity is exposed, as identified by Link’s Director and Trustees, are reviewed annually with systems in place to mitigate those risks. It is recognised that any control system can only provide reasonable, but not absolute, assurance that major risks have been managed adequately. The two main risks and uncertainties that face the charity, as identified in the Risk Register, include risks to income and reputation. Link aims to mitigate these risks by scrutinising the finances through the Finance and Resources Sub‐Committee, by diversifying our funding sources, horizon scanning with members, non‐members and other stakeholders, and regularly communicating with our member organisations to ensure they are updated, engaged and benefitting from their membership of Link. The Link team adheres to protocols and procedures, with the finances being closely monitored to ensure expenditure is appropriate and within reasonable limits, and that adequate resources are in place. Link’s Communications Manager also works with our Director and Trustees to reduce potential risks to Link’s reputation. Wildlife and Countryside Link has a health and safety policy to provide adequate control of the health and safety risks arising from our work activities. Each new joiner is given an induction in the most up to date health & safety policy. ## **Diversity, equality and inclusion** Link is committed to being an inclusive workplace and to helping the environment sector become more diverse and representative. At the end of year 2023, Link had 12 staff including the CEO and a Board of 10 members. - Eight staff are female with a gender ratio of 67% female to 33% male, 66% male on SMT - Of the 10 Board members, 5 are female (50%) and 5 male (50%) - One staff member is from an ethnic minority background - One Board member is from an ethnically diverse background 11 - One staff member has reported disabilities or medical conditions - No Board members have reported disabilities or medical conditions - Two staff members are in their 40s, four in their 30s and six (50%) in their 20s - Data on ages of Board members is not available - Data on staff and Board sexual orientation is unavailable ## **Pay Policy for senior staff** The Trustees consider that the Board of Trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the Charity on a day‐to‐day basis. Day‐to‐day operational responsibility is delegated from Trustees to the CEO and senior team. All Trustees give of their time freely and no Trustee received remuneration in the year. Details of Trustees’ expenses and related party transactions are disclosed in Note 6 to the accounts. We have reviewed the pay and rewards given to staff to ensure we give fair terms in line with other similar organisations. One member of staff received a total emolument of £60,000‐70,000. ## **Preparation of the report** This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006. ## **Exemptions from Disclosure** There are no exemptions required. ## **Funds held as custodian Trustee on behalf of others** Link does not have a custodian Trustee. 12 ## **Financial Review** Here we summarise financial information to give an overview of the charity’s financial performance during 2023, by using selected information from the full annual accounts. The full accounts are set out at page 19 and thereafter. **----- Start of picture text -----**
2023 INCOME
Subscriptions Donations and core
35% grants
48%
Restricted Grants
17%
**----- End of picture text -----**
During 2023, a number of restricted grants contributed towards funding the ongoing implementation of Link’s five year Strategy 2020‐25. Link’s total income in 2023 was £738,240 (2022 £589,596). Member subscriptions for the year totaled £258,469 (2022 £225,880). **----- Start of picture text -----**
2023 EXPENDITURE
Governance
1%
Other
costs
23%
Staff costs
76%
**----- End of picture text -----**
Link’s total expenditure amounted to £603,600 (2022 £542,179). Total expenditure on staff costs totaled £460,497. As in past years, this does not take account of the contribution made to Link’s collaborative work by staff within our member organistations, who help us to achieve so much. These results show that Link has and continues to develop a secure financial model based on member subscriptions with a level of grants that allow Link to maximise its effectiveness for its members. 13 Resei'ves Policy Link's Aeser¥e policy is to maintain free reserves of six months operating exper￿lture, ovei a rolling perlod ol three years. This allows ￿nk'S Board of Trustees to maxifflise the use of the financial reserves but demands plan to achieve the policy. At 310ecembef 2023. ffee ¥eserves lin the general fund) amounted to 12.42 months of total 2023 expenditure. This level of reserve5 will allow Link to continue to Imple￿At the current interim Strate8y. Crdiits Link Secured valuable 8rafit funding in 2023 to support its work with members lor the next several years. Llnk tonfirmed a three-year unrestricted 8¥ant from Samworth Foundation for 2023 to 202S. one from Nature Positive Partnership towards the Nature Positive tèrnpaign as well as received the final payment of the two- year grant Irorn Green Alliance towards Impatt 2024 and a festricted 8rant from Network for Social Change iowèrd the Nature 2030 campai8Th. Sevetal uplifts were received in 2023 due to the coSt￿f-1lvIng crisSs for existin8 grants wrth two uplffts from Esmee Fairbairn Foufidat￿n. one resiricted lo¥ the chemlcal campalgn and one tsnrestrirted towards general cost5 and ihe wnnin8 of LinL and one from John Ellerman Foundation to cove¥ the Increased cost on some EOI work. Th15 Is In addition to the exlstinB core grants fvn¢Jin¢ rKeNed from Esmee Falrbalm Foundation for 2022 to 2025, Helvellyn Foundation and the Treebeard Trust both lor 2022 to 2025 and John Ellerman Foundatiors for 2Q21 to 2023 whlch wè5 the final year for that grant. Thls unrestricted core Ivndifig will help suppgrt the salary cost5 of the core téarn. Includlng Link'5 CEO, Head ol a(fvocacy, Communication manager. Medla and Carnpalgns manager, Pollcy and Advocacy advisor. Policy offKeis and Admin and Flnance offlcer. These unrestricted funds. In addition to othei unrestricted core Sncome fiorn member subseription5, are essential for Link's core policy work ihai helps the organlsatlon Oelwer on its own objtctNeson ¥reas such as wlldllf* crlrne. the f¥eshwater envlronment, azricuhure, afj¢J nature and wellbein8. Linkalso SeCu￿d restrlrtèd fvnd5to support particvl?r salaryc05ts and prolerts, Includlng a year TestrScted Brant from the Euro￿an Climare Foundat￿￿ 101 2023 to 2024 tOWafOs the Nature 2030 carnpai8n, a two yèar restricted 8rant Irorn the New to Nature scheme for 2023 to 2024 to tover the salarycosts of è work placement pollcy officer role. as well as an exi5tin8 8rant Irorn Calouste GulbenI￿n FOundat￿n to 5UPPQrt the He•d of Communkatbns salary. Acknowledgements We would like to thank all of ihose Individua15 and or8•niSations that m•de 2023 such a great year for Lln*, Includin8 our members. partners, lunder5 and colleagues. Wrf(h ihelr ietherou5 SUPPOrt, we will continue to work hard In 2014 and beyond toconseNe and protect w1￿11rfe and the countryside. Prepai'atioji of tlie repoi't This report has been prepared taking athanta8e ol the small companles. exemptvjn of se 415A of the and $18ned on its beham by-. Martln Spray C8E. Chair of Wildlrfe & Countryslde ts'nk 14 Wlldllfe and Countryside LINi<• Members ZSL The LETS WORK yha WOODLAND Wildlife WWF TAUST Idll O•rd•nlng Forurn WWT WildFisfi. Ju#ico DOLPIUN WDC{~ c)TREES Y FOR CITIES ustainability /ii-st su SEAL SEM Group SHARK RSPB TRUST STO* The Rivers Trust RIVERA tio rewilding .**, • VRBST britain •• Rare PAe&Js Survival Trusl people trusi I ,ndangeYed ecies RAMBLERS Planiiife Open Spaces DCEANA NRDC naturewatch Foundation IDVINCIIIG ANIMAL WELFARE National Trust MARINE Ilfe MARINE". CONSERVATION SOCIET THE Illammal SOCIÈTY 15 Wlldllfe and Countryside LINi<• KEEP BRITAIN TIDY. JOHN MUIR TRUST FOR wildLAF4D & witdpLACES ifaw ifm Ifvj.-M MUMANE SOCIETY Freshwater Habitats Trust FSC Friends of the Earth I lood lain Ilea(Jo attriersliip environmental investigation agency eIa Fidra earthwatch trus Ikiii5h ilrLhacol()gy EUROPE The countryslde charity COMPASSION in wfund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**322,803**
**Charitable activities**
4
Charitable Activities
**258,469**
Investment income
3
**6,349**
Other income
**49**
**Total**
**587,670**
**EXPENDITURE ON**
**Charitable activities**
5
Charitable Activities
**414,983**
**NET INCOME/(EXPENDITURE)**
**172,687**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**562,537**
**TOTAL FUNDS CARRIED FORWARD**
**735,224**|Restricted
funds
£
**22,688**
**127,486**
**-**
**396**
**150,570**
**188,617**
**(38,047)**
**67,200**
**29,153**|**2023**
**Total**
**funds**
**£**
**345,491**
**385,955**
**6,349**
**445**
**738,240**
**603,600**
**134,640**
**629,737**
**764,377**|_2022_
_Total_
_funds_
_£_
_226,515_
_362,379_
_702_
_-_| |---|---|---|---| ||||_589,596_| ||||_542,179_| ||||_47,417_
_582,320_| ||||_629,737_| ## **CONTINUING OPERATIONS** All income and expenditure has arisen from continuing activities. The notes form part of these financial statements Page 19 WILDLIFE AND COUNTRYSIDE UP4K BALANCE SHEET 31ST DECEMBER 2013 2023 T4)tal fund• 2022 Totsl funds Unrestncted Re5trirted fund funt1s Notes FIXED ASSETS Tangible assets 12 481 2,850 CURRE14T ASSErs Debtors Cash at bank an¢J in hand 13 19.087 748,7?0 200 29,933 19,287 778,703 24,097 643,079 767,857 30.133 797.990 667,176 CREDITORS Amounts falling due wrthin one year 14 (33,113) (981) (34,094) (40,289) NET CURRENT ASSETS 734,744 29,152 763.896 626,887 TOTAL ASS￿$ LESS CURRENY LIABILITIts 735.225 29.152 764.377 629,737 NET ASSETS 735,225 29,152 764,377 629,737 FUNDS Unrestricted funds Restntted funds 16 735,215 29,152 562,537 67,200 TOTAL FUNDS 764,377 629,737 The ¢haritable comp•ny Is entitled to exemption from •udlt under Sertion 477 of the Comp)nles Act 2006 for the year ended 31st DeCern￿r 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Sectlon 476 of the Companles Act 2006. The trustees acknowltdge thelr responsibilities for lal ensuring that the charitable company keeps accounting re¢ords that comply wlth Sectlons 386 ant1 387 of the Companies Act 2006 and preparing financlal statements which give a true and fair vlew tsf the state of affairs of the charitable company Js at the end of each finantial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise omply with the requirements of the Companies Art 2006 relating to finanoal statements, 50 far as applicable to the charitable company. Ibl These flnanc¢al ststements have been prepared In arcordance with the provisions applicable to charitable companies subjert to the small companies regime. The fin 1 statements were approved by the Board of Twstees and authorlsed for IsS￿e on . and were 51gned on its behalf by: c£_ M Spray Trustee ThE fL<*e5 form part of these finanthal 5totements P•]e 20 **WILDLIFE AND COUNTRYSIDE LINK** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Interest received
Net cash provided by investing activities
**Change in cash and cash**
**equivalents in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the**
**end of the reporting period**|**2023**
**£**
**129,275**
**129,275**
**6,349**
**6,349**
**135,624**
**643,079**
**778,703**|_2022_
_£_
_32,217_| |---|---|---| |||_32,217_| |||_702_| |||_702_| |||| |||_32,919_
_610,160_| |||_643,079_| The notes form part of these financial statements Page 21 **WILDLIFE AND COUNTRYSIDE LINK** ## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023** |**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**| |---|---|---|---|---| ||||**2023**|_2022_| ||||**£**|_£_| ||**Net income for the reporting period (as per the Statement**|||| ||**of Financial Activities)**||**134,640**|_47,417_| ||**Adjustments for:**|||| ||Depreciation charges||**2,369**|_3,330_| ||Interest received||**(6,349)**|_(702)_| ||Decrease/(increase) in debtors||**4,810**|_(12,682)_| ||Decrease in creditors||**(6,195)**|_(5,146)_| ||**Net cash provided by operations**||**129,275**|_32,217_| |**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||| |||At 1/1/23|Cash flow|**At 31/12/23**| |||£|£|**£**| ||**Net cash**|||| ||Cash at bank and in hand|**643,079**|**135,624**|**778,703**| |||**643,079**|**135,624**|**778,703**| ||**Total**|**643,079**|**135,624**|**778,703**| The notes form part of these financial statements Page 22 **WILDLIFE AND COUNTRYSIDE LINK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Subscription income from full and associate member organisations is invoiced on a calendar year basis and is recognised accordingly. Grants are recognised as income in the Statement of financial activities in accordance with the terms attached by the grantor. Income from recharged costs is accrued when the associated costs are incurred. Other donations and sundry income are recognised in the Statement of financial activities when received. ## **Expenditure** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Governance costs are those incurred in connection with compliance with constitutional and statutory requirements. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 4 years Fixtures and fittings - 4 years Computer equipment - 4 years All assets costing more than £1,000 are capitalised. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. continued... Page 23 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1. ACCOUNTING POLICIES - continued** ## **Operating leases** Rentals under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term. ## **Cash at bank and in hand** Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the opening of the deposit. ## **Debtors** Debtors are recognised at their recoverable amounts to which the charity is entitled. ## **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 value. ## **2. DONATIONS AND LEGACIES** |||||**2023**|_2022_| |---|---|---|---|---|---| |||||**£**|_£_| ||Donations|||**23,488**|_298_| ||Grants for core funding|||**322,003**|_226,217_| |||||**345,491**|_226,515_| |**3.**|**INVESTMENT INCOME**||||| |||||**2023**|_2022_| |||||**£**|_£_| ||Deposit account interest|||**6,349**|_702_| |**4.**|**INCOME FROM CHARITABLE ACTIVITIES**||||| |||||**2023**|_2022_| |||Activity||**£**|_£_| ||Subscriptions|Charitable Activities||**258,469**|_225,880_| ||Grants for project work|Charitable Activities||**127,486**|_136,499_| |||||**385,955**|_362,379_| |**5.**|**CHARITABLE ACTIVITIES COSTS**||||| ||||Direct|Support|| ||||Costs (see|costs (see|| ||||note 6)|note 7)|Totals| ||||£|£|£| ||Charitable Activities||**601,132**|**2,468**|**603,600**| continued... Page 24 **WILDLIFE AND COUNTRYSIDE LINK** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **6. DIRECT COSTS OF CHARITABLE ACTIVITIES** |**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**|||||| |---|---|---|---|---|---| |Staff costs
Payroll management
Insurance
Rent, rates & electricity
Sundries
Publications, research and reports
Consultant fees
Subscriptions expense
Events
Communications
IT Technical Support
IT software and consumables
Travel and subsistence
Office maintenance & repairs
Staff training
Depreciation
**7.**
**SUPPORT COSTS**
Charitable Activities
Support costs, included in the above, are as follows:
Preparation of statutory accounts
Accountancy fees
Independent examination
Legal and professional fees
Bank charges
**8.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|**2023**
_2022_
**£**
_£_
**460,497**
_387,389_
**753**
_896_
**1,331**
_1,545_
**34,840**
_30,334_
**42**
_67_
**21,790**
_30,050_
**36,358**
_47,581_
**2,382**
_14,498_
**10,645**
_3,842_
**9,818**
_4,623_
**9,137**
_6,507_
**1,565**
_2,160_
**4,242**
_3,240_
**2,983**
_1,950_
**2,380**
_1,643_
**2,369**
_3,330_
**601,132**
_539,655_
Governance
costs
£
**2,468**
**2023**
_2022_
Charitable
Total
Activities
activities
**£**
_£_
**1,240**
**_1,190_**
**-**
**_288_**
**1,208**
**_1,000_**
**-**
**_26_**
**20**
**_20_**
**2,468**
**_2,524_**||||| ||||||| ||||**2022**||_2021_| ||||**£**||_£_| ||||**3,330**||_3,329_| ||||||| continued... Page 25 **WILDLIFE AND COUNTRYSIDE LINK NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **9. TRUSTEES' REMUNERATION AND BENEFITS** Consultancy fees were paid to Nadia Shaikh of £3,020 during the year (2022 £0) in respect of helping to run the PSN working group. ## **Trustees' expenses** Expenses were reimbursed to one trustee during the year of £226.21 (2022 £319). ## **10. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| ||**2023**|_2022_| ||**£**|_£_| |Wages and salaries|**403,939**|_339,744_| |Social security costs|**36,210**|_30,193_| |Other pension costs|**20,348**|_17,452_| ||**460,497**|_387,389_| The average monthly number of employees during the year was as follows: ||**2023**|_2022_| |---|---|---| |Staff members|**11**|_11_| One employee received remuneration of between £60,000 and £70,000 in the year (exclusive of employer pensions and employer National Insurance contributions). (2023: One employee was paid between £60,000 and £70,000). The employer pension contributions for that member of staff amounted to £4,088 in the year. The key management personnel of the Charity comprise all staff members. The total employee benefits of the key management personnel of the Charity were as disclosed above. ## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
226,446
**Charitable activities**
Charitable Activities
225,880
Investment income
702
**Total**
453,028
**EXPENDITURE ON**
**Charitable activities**
Charitable Activities
325,152
**NET INCOME/(EXPENDITURE)**
127,876
**RECONCILIATION OF FUNDS**
Total funds brought forward
434,659|Restricted
funds
£
69
136,499
-
136,568
217,027
(80,459)
147,661|Total
funds
£
226,515
362,379
702| |---|---|---| |||589,596| |||542,179| |||47,417
582,320| continued... Page 26 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** |**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**TOTAL FUNDS CARRIED FORWARD**
562,535
**12.**
**TANGIBLE FIXED ASSETS**
Fixtures
Plant and
and
machinery
fittings
£
£
**COST**
At 1st January 2023 and
31st December 2023
**5,159**
**6,000**
**DEPRECIATION**
At 1st January 2023
**4,769**
**4,197**
Charge for year
**329**
**1,500**
At 31st December 2023
**5,098**
**5,697**
**NET BOOK VALUE**
At 31st December 2023
**61**
**303**
At 31st December 2022
_390_
_1,803_
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
Prepayments
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Pensions
Accrued expenses|**- continued**
Restricted
funds
£
67,202
Computer
equipment
£
**2,160**
**1,503**
**540**
**2,043**
**117**
_657_
**2023**
**£**
**7,700**
**7,445**
**4,142**
**19,287**
**2023**
**£**
**3,455**
**12,662**
**2,824**
**15,153**
**34,094**|Total
funds
£| |---|---|---| |||629,737| |||Totals
£
**13,319**
**10,469**
**2,369**
**12,838**
**481**
_2,850_
_2022_
_£_
_12,500_
_7,508_
_4,089_
_24,097_
_2022_
_£_
_17,062_
_9,830_
_2,185_
_11,212_
_40,289_| continued... Page 27 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **15. LEASING AGREEMENTS** Minimum lease payments under non-cancellable operating leases fall due as follows: ||||**2023**|_2022_| |---|---|---|---|---| ||||**£**|_£_| ||Within one year||**-**|_14,893_| ||Between one and five years||**41,598**|_-_| ||||**41,598**|_14,893_| |**16.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1/1/23|in funds|31/12/23| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|**562,537**|**172,688**|**735,225**| ||**Restricted funds**|||| ||Environment Links UK|**1,631**|**(249)**|**1,382**| ||Agriculture|**1,079**|**-**|**1,079**| ||Blueprint for Water|**846**|**-**|**846**| ||Planning Coalition|**289**|**-**|**289**| ||Head of Communications|**12,888**|**(12,888)**|**-**| ||Wildlife Crime and Trade|**18**|**-**|**18**| ||Equality, Diversity and Inclusion|**-**|**2,850**|**2,850**| ||Green Recovery|**174**|**(174)**|**-**| ||Local Nature Recovery Strategies|**125**|**-**|**125**| ||Peer Support Network for People of|||| ||Colour|**150**|**142**|**292**| ||Chemical Campaign|**50,000**|**(27,729)**|**22,271**| |||**67,200**|**(38,048)**|**29,152**| ||**TOTAL FUNDS**|**629,737**|**134,640**|**764,377**| continued... Page 28 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **16. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|**587,670**|**(414,982)**|**172,688**| |**Restricted funds**|||| |Environment Links UK|**-**|**(249)**|**(249)**| |Head of Communications|**-**|**(12,888)**|**(12,888)**| |Equality, Diversity and Inclusion|**3,100**|**(250)**|**2,850**| |Green Recovery|**-**|**(174)**|**(174)**| |Peer Support Network for People of|||| |Colour|**3,388**|**(3,246)**|**142**| |Chemical Campaign|**5,500**|**(33,229)**|**(27,729)**| |New To Nature Scheme|**13,997**|**(13,997)**|**-**| |Nature 2030|**124,585**|**(124,585)**|**-**| ||**150,570**|**(188,618)**|**(38,048)**| |**TOTAL FUNDS**|**738,240**|**(603,600)**|**134,640**| |**Comparatives for movement in funds**|||| |||Net|| |||movement|At| ||At 1/1/22|in funds|31/12/22| ||£|£|£| |**Unrestricted funds**|||| |General fund|434,659|127,878|562,537| |**Restricted funds**|||| |Environment Links UK|1,631|-|1,631| |Agriculture|1,079|-|1,079| |Marine Projects|32,344|(32,344)|-| |Blueprint for Water|846|-|846| |Planning Coalition|289|-|289| |Head of Communications|33,899|(21,011)|12,888| |Wildlife Crime and Trade|-|18|18| |Equality, Diversity and Inclusion|27,103|(27,103)|-| |European Climate Foundation|29,633|(29,633)|-| |Green Recovery|20,687|(20,513)|174| |Local Nature Recovery Strategies|-|125|125| |Peer Support Network for People of|||| |Colour|150|-|150| |Chemical Campaign|-|50,000|50,000| ||147,661|(80,461)|67,200| |**TOTAL FUNDS**|582,320|47,417|629,737| continued... Page 29 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **16. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|453,028|(325,150)|127,878| |**Restricted funds**|||| |Marine Projects|-|(32,344)|(32,344)| |Head of Communications|21,001|(42,012)|(21,011)| |Wildlife Crime and Trade|68|(50)|18| |Equality, Diversity and Inclusion|-|(27,103)|(27,103)| |European Climate Foundation|38,206|(67,839)|(29,633)| |Green Recovery|-|(20,513)|(20,513)| |Local Nature Recovery Strategies|7,293|(7,168)|125| |Chemical Campaign|70,000|(20,000)|50,000| ||136,568|(217,029)|(80,461)| |**TOTAL FUNDS**|589,596|(542,179)|47,417| ## **Purposes of material restricted funds:** ## **Head of Communications** The Calouste Gulbenkian Foundation provided funding for Link's Head of Communications role, particularly to support Link's work in sharing marine conservation policy and messages. This funding has now been spent ## **Equality, Diversity and Inclusion** Final payment has been made to the consultancy Full Colour Ltd for our work together to understand and improve ethnic diversity in the environment sector. The funding was kindly provided by the John Ellerman Foundation, Natural England, the Joseph Rowntree Trust, and the Esmée Fairbairn Foundation. ## **Chemical Campaign** The Esmée Fairbairn Foundation and the Savitri Trust provided essential core support for a new chemicals campaign, intended to strengthen the regulation of toxic chemicals in the UK. The campaign particularly focuses on river pollution. Most of the funding has been spent commissioning the Rivers Trust to undertake mapping and analysis of contaminants including pesticides, pharmaceuticals and "forever chemicals", using Environment Agency data. Additional funds have spent to produce a produce shared parliamentary briefings and consultation responses, and to host an event on chemicals with UK Youth For Nature, advocating better monitoring and management of chemical pollution. ## **Nature 2030** This is Link's General Election campaign, consisting of public campaigning, policy and advocacy for the regulation and investment needed to halt nature's decline by 2030. ## **New to Nature** This is an inclusion scheme, funded by Government and facilitated by Groundwork, aimed at increasing diversity in the environment sector. These funds contribute to the salary of Link's New to Nature trainee. continued... Page 30 **WILDLIFE AND COUNTRYSIDE LINK** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **17. RELATED PARTY DISCLOSURES** Other than as disclosed in note 9 to the accounts, there were no related party transactions for the year ended 31st December 2023 or 31st December 2022. ## **18. GUARANTEE BY MEMBERS OF THE COMPANY** Every member of the Company agrees to contribute to the Company £1 or any smaller amount if required if:- (a) The Company is wound-up while he or she is a member or within a year afterwards; and (b) The Company has debts and liabilities which it cannot meet out of its assets. Page 31