Registered charity number 1109973
Registered company number 05451207
The Climate Movement
(A company limited by guarantee)
Trustees' Report and Financial Statements
For the year ended 31 March 2024
The Climate Movement Report and Financial Statements Contents
| Page | |
|---|---|
| Trustees' report | 1-11 |
| Reference and administrative details of the Charity, its trustees and advisers | 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Statement of cash flows | 15 |
| Notes to the financial statements | 16-26 |
The Climate Movement
Trustees’ Report for the Year Ended 31 March 2024
The Trustees (who are also directors of the Charity for the purposes of the Companies Act) present their annual report together with the financial statements of The Climate Movement for the year ended 31 March 2024. The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP), 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), the Charities Act 2011 and the Companies Act 2006.
Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 is not required.
The Charity operates under the name The Climate Coalition.
Objectives and Activities
Objects
The Charity’s objects are:
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The promotion for the benefit of the public of the conservation, protection, rehabilitation and improvement of the physical and natural environment; and
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The relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities; and
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To advance the education of the public in relation to:
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a. Sustainable development; and
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b. The prudent use of natural resources; and
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c. Sustainable means of achieving economic growth and regeneration; and
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To promote study and research into the aforementioned objects making the useful results available.
For the purposes of these objects, sustainable development means “development that meets the needs of the present without compromising the ability of future generations to meet their own needs”.
In practice, the charity is focussed on making a tangible impact in the fight against climate change by inspiring change in public behaviour and influencing official policy. Their mission is clear: to limit global warming caused by human activity to just 1.5 degrees Celsius, restore nature and protect those most impacted by climate change in the UK and around the world.
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To achieve this, they actively engage with the public, encouraging individuals to reach out to politicians across the UK and advocate for essential policy changes.
Through vibrant campaigning events and compelling public communications—ranging from eye-catching advertisements to impactful marketing strategies—the charity galvanizes support and raises awareness about the urgent need for action on climate change. By empowering people to be part of the solution, they create a powerful movement that seeks to drive the necessary changes for a sustainable future.
Public Benefit
The trustees confirm that they have referred to the recommendations contained in the Charity Commission’s general guidance on public benefit when reviewing The Climate Movement’s aims and objectives, and in planning activities and setting policies and priorities for the year ahead.
The activities that The Climate Movement carries out to further its charitable purposes for the public benefit (as described under Achievements and Performance) are guided by the Objects above: we pursue these objects because limiting climate change to below danger levels will protect the public at home and abroad, as well as the natural environment, from the most damaging consequences of global warming.
Achievements and Performance
Convening the movement ahead of the 2024 General Election
An away day was held on 19 April 2023 at which the focus was on implementing The Climate Coalition’s strategy in the period running up to the next general election. There was agreement that the coalition should focus on the following objectives:
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Mobilise our networks so that candidates hear from their constituents, bringing the public mandate for urgent action on climate and nature to life, so that the new cohort of MPs are personally committed to taking action.
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Present a vision of fair and effective action for climate and nature that supports people’s well-being, health and prosperity, so that these messages start to appear more often in the media, politicians adopt less divisive narratives, and it is easier for the next government to take effective action.
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Use the election as a hook to build resources, capacity and connections at a local level, so that the community movement for climate action is strengthened for the long term.
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These objectives formed the basis for the coalition’s work in the run up to the General Election. Recognising the charity and electoral law, a Political Activity and Campaigns Policy was finalised, and staff and trustees trained in compliance. We also produced guidance for staff and trustees on personal political activity.
It was agreed by trustees that all campaign activity ahead of the general election would be reviewed externally and advice was sought directly from the Electoral Commission, and via the legal firm, Bates Wells, who are experts in charity and election law. Advice provided from both sources was reassuring that activities were unlikely to involve regulated activity. This was recorded through a legal compliance assessment document. Guidance to members on the need not to engage in regulated activity as part of the coalition was shared along with the request for membership fees in April 2024.
Impact 2024
The Climate Coalition formed a joint project - Impact 2024 - with Green Alliance and Wildlife and Countryside Link to create and convene appropriate spaces for crucial strategic discussions between NGO leaders in the run up to the 2024 General Election, and the first few months of the next Parliament. Working with ClientEarth, CPRE, E3G, Friends of the Earth, Greenpeace, Hope for the Future, Marine Conservation Society, National Trust, RSPB, Uplift, Wildlife Trusts, Woodland Trust, WWF and WWT, Impact 2024’s aims for the election are to:
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Create a step-change in the priority given to the biodiversity crisis within the minds of voters, politicians and the media – resulting in ambitious policies to restore nature in 2024 and beyond.
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Build a clear and powerful voice for the future of an economy built on net zero with recognition that climate solutions are also solutions to energy security and cost of living concerns – ensuring a race-to-the-top on climate policy in 2024 and readying the next government for delivery.
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Robustly defend core democratic principles and civic spaces so that we can strengthen the environmental voice in debates related to wider social issues, especially domestic inequality and climate justice.
We have developed a comprehensive programme of work, spanning strategic convening, policy development and inside-track advocacy, strategic communications, public mobilisation and localised place-based convening within key constituencies.
Great Big Green Week
Great Big Green Week 2023 was a resounding success, engaging over 250,000 people and uniting communities across the UK in a powerful movement for climate action. Spanning 10th to 18th June, the week featured thousands of events, including local festivals, workshops,
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and educational activities that highlighted the importance of sustainability. These gatherings provided a platform for individuals to learn about environmental issues and explore practical solutions, fostering a sense of shared responsibility among participants. Events are impressively attracting a wide range of participants: 52% were Established Liberals, the target audience, and 26% of participants were from marginalised and minority communities.
Some exciting new partnerships were formed, with great potential for scaling up to reach many more people in 2024. These included English Heritage, Lawn Tennis Association, Charity Retail Association, GoodGym and Art Fund, who work with museums and galleries nationwide. The Co-op had activity across many of their stores, providing good learning for future retail opportunities, and the Body Shop took part for the first time.
Media coverage doubled from 2022, with 2.67 million direct listens/views, an increase of 108%. Coverage included BBC Woman's Hour & the Express, reaching the target audience of Established Liberals. Social media saw over 18,000 posts (up 6% on the previous year) about #GreatBigGreenWeek, driving 140,000 engagements, reaching 32.6 million users and generating 105.4 million impressions.
One of the standout achievements of this year’s event was the extensive community engagement it inspired. From tree planting and clean-up drives to renewable energy demonstrations, people of all ages took part in hands-on activities that made a tangible impact on their local environments. The emphasis on grassroots involvement not only raised awareness but also empowered individuals to take ownership of their actions, demonstrating that collective efforts can lead to significant change.
Additionally, Great Big Green Week effectively amplified calls for stronger environmental policies. Through targeted campaigns and partnerships with local organisations, participants were encouraged to advocate for climate-friendly legislation. This focus on political engagement underscored the event's commitment to driving systemic change alongside community action, reinforcing the idea that everyone has a role to play in creating a sustainable future. Overall, Great Big Green Week 2023 successfully galvanised support for climate action, inspiring hope and determination in the fight against climate change.
Drawing on evaluation of the 2023 campaign, the Secretariat worked with members to develop a central unifying theme for Great Big Green Week 2024. A creative workshop brought together senior communications leads from across the coalition together with partners and community organisers to develop a range of creative concepts. Following audience focus groups, the theme of “Let’s swap together, for good” was agreed for 2024.
Local Intelligence Hub
In April 2023, the Local Intelligence Hub was launched to members of The Climate Coalition. The Local Intelligence Hub is a comprehensive platform designed to empower communities
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to analyse and explore data about local MPs, constituencies, public opinion and the climate and nature movement.
Developed in collaboration with mySociety and Green Alliance, Local Intelligence Hub brings together (with both local and national views) disparate sets of publicly available and private data. We recognised lots of data was available, but not easily accessible in one place. We spotted a gap in the digital tools available to us and decided to create something new and useful to the climate, environment and development sectors.
The Local Intelligence Hub supports national campaigning as well as local organising by community groups and individual campaigners. It enables community groups and individual campaigners to have informed conversations with their local political representatives or candidates for election, in order to demonstrate the diversity and scale of the public mandate for action on climate and nature in communities across the UK.
Following a successful soft launch to members, the platform was launched to the public in February 2024 as part of the Show the Love campaign. We ran a media story using data from the hub which showed 24 marginal constituencies where green policies could prove decisive at the General Election which secured 7 pieces of coverage including local press such as Manchester Evening News, and sector press such as Business Green.
Alongside the launch, we’ve been working to support the sector to use the new tool. This has included a training session with the Wildlife Trusts network, a demo session as part of Environmental Data Network webinar on Political Constituency Data, and a number of conversations with organisations who are interested in using the Hub/sharing data/partnering with us.
Annual Movement Gathering
In November 2023, our AGM was expanded to act as an “Annual Movement Gathering” - a celebration of coalition activities over the last year and plans; an opportunity to shape and participate in key areas of TCC’s strategic direction and a networking opportunity for members, partners and allies to build relationships and collaborate. With a convening question of “ What would we do in this time, if we truly believed in ourselves and those around us?” the event was well attended, with in-person places sold out a week ahead of the event.
The gathering acted as a key co-creation moment for a review of the organisation’s strategy. This, along with a series of interviews and workshops with members, led to the publication of a new strategic framework for the charity in January 2024.
Staffing changes
Following an extended period of interim management, a permanent Executive Director, Helen Meech, was appointed in September 2023. Helen is an experienced campaigner, creative
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strategist and former CEO with 20 years’ experience of collaborative campaigning, movement-building, public engagement and influencing work.
Due to financial pressures, and the ambition agreed in the new strategy, a staffing restructure was held from February-April 2024. This reduced the size of the core Secretariat staff team from 13 to 7 FTE, bringing core staffing costs much more closely in line with recurrent unrestricted income (primarily member subscription payments).
The new structure places increased emphasis on delivery with and through coalition members, reaffirming our role as a coalition secretariat and setting us up to deliver our purpose of bringing organisations together to channel collective action and create the space for political change.
EDI
The Climate Coalition places equity, diversity, and inclusion (EDI) at the heart of its strategy, demonstrating a firm commitment to addressing imbalances in the climate and nature movement. Their approach seeks to amplify the voices of marginalised and underrepresented communities, fostering a more unified and inclusive movement that drives transformative change. Through collaboration, shared learning, and open dialogue, they aim to ensure climate and nature justice for all.
In August 2023, we began a comprehensive review of our policies and processes within the Secretariat, led by external EDI consultants (Hannah Kibirige and Isha Sadiq). The goals of this review were to:
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Align our policies and practices with best standards for an organisation of our size and influence.
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Improve internal perceptions of TCC as an inclusive and accessible employer.
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Prepare for a listening exercise with marginalised communities, ensuring that staff, volunteers, trustees, partners, and participants are treated equitably.
The review identified key areas for growth, including culture and belonging, recruitment, leadership, and organisational strategy. In response, we developed an implementation plan to address these insights. Following this review, we have made significant progress, including:
- HR : We updated our HR policy framework, introducing new commitments such as a menopause policy, and established a clear salary banding system to ensure transparency around pay parity and career progression.
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Recruitment : We introduced more inclusive recruitment practices including starting to use the Applied recruitment platform, which we successfully used to fill two new staff roles in the 2024/25 financial year.
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EDI : We embedded an EDI learning objective for all staff and created dedicated time within board meetings to discuss EDI progress. We’ve also increased transparency around board decisions and meetings.
These steps are foundational to our long-term EDI goals and set the stage for future phases of work. Towards the end of the year, we recruited Hyphen Poetry to undertake a series of listening exercises with member organisations and community groups.
Financial Review
The Charity received income during the year totalling £664,754 (2023: £937,795) and incurred expenditure of £635,679 (2023: £951,918). There were unrestricted funds carried forward as at 31 March 2024 of £97,339 (2023: £81,814) and restricted funds carried forward of £21,372 (2023: £7,822).
The trustees believe the projected income of the charity is sufficient for planned core functions to be achieved.
Principal Funding Sources
Funding is divided between contributions from member organisations (both annual subscriptions and additional donations), charitable grants, and funds carried forward from the previous accounting year. Required annual member subscriptions are set at a level related to a member’s revenue, according to a published schedule of rates. Additional to this is income from external donors - to date mostly charitable trusts and foundations, although alternative income streams are slowly being developed such as corporate and individual giving.
Investment Policy
The charity does not currently hold sufficient funds to warrant investment, However the charity banks with the Cooperative, which has a sound ethical investment policy.
Reserves Policy
The trustees review the reserves position of the charity each year and have established a policy to hold a small operational reserve to cover any unforeseen gaps in fundraising and enable the charity to continue its operations. The trustees aim to build up this reserve to the equivalent of eight to twelve weeks of unrestricted spend.
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Trustees’ Report for the Year Ended 31 March 2024
Plans for Future Periods
Following a refresh of our organisation strategy, our priorities over the next period are as follows:
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We will work with members to inspire and platform collective action, celebrating what people are doing, and surfacing the public mandate for political support for more of this.
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We will translate collective action into a new vision and narrative on climate and nature so that people and politicians can see an alternative future where national politics comes in behind and alongside this work.
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We will provide shared infrastructure and insight that supports coalition members to increase their impact. We effectively support our membership to become more than the sum of our parts, creating greater impact through coalition working, strengthening the climate movement.
We will work to ensure our ways of working, both within the coalition, and with partners and communities, deliver our strategy in an inclusive way, with a prioritised action plan developed. This will include a review of our governance structures and decision-making processes to ensure clear responsibility and accountability, and ways of working that allow all members to equitably participate.
Structure, Governance and Management
Governing Document
The organisation is a charitable company limited by Guarantee, incorporated in England on 12 May 2005 and registered as a charity on 13 June 2005 as The Climate Movement. 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 the event of the company being wound up members are required to contribute an amount of £1.
Recruitment and Appointment of the Board of Trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Board.
The Board of trustees is elected by the members of The Climate Movement, with trustees serving a minimum of three years. The Memorandum and Articles of Association stipulate that there must be no more than one trustee per organisation (up to a maximum of nine). It also allows for the trustees to appoint up to three further ex-officio trustees for a period of
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one year, making a total maximum of twelve trustees. At present a Board of 10 trustees govern The Climate Movement.
Trustee Induction and Training
Trustees are experienced in the area of the charity’s work and have been appointed by the members for the specific skills they can bring to the Board. All potential trustees are briefed and agree to the Terms of Reference prior to their election. As the charity is itself a coalition of other charitable and non-charitable voluntary organisations the Board benefits from the advice that its coalition members make available (e.g., on legal matters).
Organisational Structure
The charity is governed by the Board of trustees as listed in the reference and administrative details. The Board reports to the members. The Charity’s working name is The Climate Coalition. Members of the coalition, led by a Steering Group and supported by The Climate Movement secretariat, drive forward the work of the charity. The Steering Group ratifies applications for membership of The Climate Movement.
Planning of activities, generation of campaigning and public communications ideas and delivery of operational activities is conducted by working groups and committees drawn from members, in consultation with member organisations at coalition meetings and directed by the steering group.
Risk Management
An annual risk register is considered by the Board, and regular reviews of risk are undertaken within the context of individual projects or specific pieces of work. The risk register has undergone a significant review to ensure its contents are up to date and reflect the full nature of risks to the organisation. Risk management is now overseen by a Resource Committee, a sub-group of the Board of Trustees with responsibility to monitor and review the effectiveness of risk management within the Charity and provide assurance to the Board that strategic risks are being effectively managed. The Resource Committee reviews the charity’s control environment and risk rankings, as well as mitigating actions put in place, and makes recommendations to the Board and the Executive Director around improvements needed based on the Charity’s risk appetite and expected risk Impact.
The main risk to the charity remains whether sufficient resources are available to deliver its objectives. This is being mitigated through the development and implementation of membership and fundraising strategies, and development of 3-year budgets and project plans to support longer-term fundraising approaches.
The other key risks relate to equity, diversity and inclusion (EDI), and representation within decision making. This is being mitigated through listening exercises with member
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organisations and community groups which will inform a review of TCC’s Governance and Representation. Steps are also being taken to improve the diversity of the Board of Trustees, make EDI a feature of Board elections, and to create an EDI working group to hold the organisation accountable.
Related Parties
The trustees are either senior executives within their member charities or have previous experience of charity governance. They are all aware of conflicts of interest and a clear process for dealing with them is in place.
Trustees’ Responsibilities in Relation to the Financial Statements
Charity law requires the trustees to prepare financial statements for each financial period which show a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Observe the methods and principles of the Charities’ SORP, Accounting and Reporting by Charities;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departure disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue on that basis.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Provisions
This report has been prepared taking advantage of the small company’s exemption of section 415A of the Companies Act 2006.
In line with Charity Commission requirements, The Climate Coalition appointed Carter, Collins and Myer to complete an Independent Examination of the financial accounts.
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Trustees’ Report for the Year Ended 31 March 2024
This report was approved by the board of trustees on 28th November 2024 and signed on its behalf.
Sophie Marple Chair of the Board of Trustees
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The Climate Movement Reference and Administrative Details of the Charity, its Trustees and Advisers For the year ended 31 March 2024
Operating name: The Climate Coalition Charity registration number: 1109973 Company registration number: 05451207 Registered office and Romero House operational address: 55 Westminster Bridge Road London SE1 7JB
Directors and Trustees (current)
Sophie Marple (Mothers' Climate Action Network) Stewart Begg (National Trust) Catriona Currie (Friends of the Earth) Peter Moorey (Christian Aid) Claire Seaward (Water Aid) Emma Gibson
Chair
Directors and Trustees (former)
Rebecca Munro (RSPB) Sam Dick (Oxfam) Kathleen Murray (WWF) Kirsty McNeill (Save the Children) Katie White (WWF)
Resigned 19 November 2024 Resigned 25 October 2024 Resigned 25 October 2024 Resigned 23 May 2024 Resigned 22 November 2023
Company Secretary
Mary Acland
Independent Examiner
Robert Newman Carter Collins & Myer Limited Chichester House 2 Chichester Street Rochdale Lancashire OL16 2AX
Bankers
The Co-operative Bank plc London City Office Cornhill London EC3V 3NJ
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The Climate Movement Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2024
| 2024 | 2023 | ||||||
|---|---|---|---|---|---|---|---|
| Un- | Total | Un- | Total | ||||
| Restricted | restricted | funds | Restricted | restricted | funds | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Income from: | |||||||
| Grants and donations | 2 | 46,750 | 617,333 | 664,083 | 306,633 | 630,355 | 936,988 |
| Charitable activities | - | 654 | 654 | - | 790 | 790 | |
| Investment income | - | 17 | 17 | - | 17 | 17 | |
| Total income | 46,750 | 618,004 | 664,754 | 306,633 | 631,162 | 937,795 | |
| Expenditure on: | |||||||
| Raising funds | 3 | - | 55,986 | 55,986 | - | 40,115 | 40,115 |
| Charitable activities | 3 | 33,200 | 546,493 | 579,693 | 528,585 | 383,218 | 911,803 |
| Total expenditure | 33,200 | 602,479 | 635,679 | 528,585 | 423,333 | 951,918 | |
| Net income/(expenditure) for the | |||||||
| year | 13,550 | 15,525 | 29,075 | (221,952) | 207,829 | (14,123) | |
| Transfers between funds | 12 | - | - | - | 223,011 | (223,011) | - |
| Net movement in funds | 13,550 | 15,525 | 29,075 | 1,059 | (15,182) | (14,123) | |
| Reconciliation of funds: | |||||||
| Fund balances at 1 April 2023 | 7,822 | 81,814 | 89,636 | 6,763 | 96,996 | 103,759 | |
| Fund balances at 31 March 2024 | 11 | 21,372 | 97,339 | 118,711 | 7,822 | 81,814 | 89,636 |
The statement of financial activities includes all gains or losses for the year. All income and expenditure derives from continuing activities.
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The Climate Movement Registered Number: 05451207 Balance Sheet as at 31 March 2024
| Notes Fixed asests Tangible assets 7 Current assets Debtors 8 Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Net assets 11 The funds of the charity: 12 Restricted income funds Unrestricted income funds Total charity funds |
3,853 139,674 |
2024 £ 1,086 25,112 107,011 132,123 44,339 117,625 118,711 21,372 97,339 118,711 |
2023 £ 1,852 87,784 |
|---|---|---|---|
| 143,527 | |||
| 25,902 | |||
| 89,636 | |||
| 7,822 81,814 |
|||
| 89,636 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that the members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
The financial statements were authorised and issued for approval by the Trustees on 28 November 2024 and signed on their behalf by:
Sophie Marple Director and Trustee
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The Climate Movement Statement of Cash Flows For the year ended 31 March 2024
| Net cash used in operating activities: Net movement in funds Depreciation charge Decrease in debtors Decrease in creditors Net cash used in operating activities: Cash flows from investing activities Purchase of property, plant and equipment Net cash used in from investing activities Change in cash and cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward |
2024 £ 29,075 766 21,259 (18,437) 32,663 - - 32,663 107,011 139,674 |
2023 £ (14,123) 447 198 (38,698) |
|---|---|---|
| (52,176) | ||
| (2,299) | ||
| (2,299) | ||
| (54,475) 161,486 |
||
| 107,011 |
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The Climate Movement Notes to the Accounts For the year ended 31 March 2024
The Climate Movement is an Incorporated Charity registered in England/Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 7 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 1.
1 Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the previous year.
1.1 Basis of preparation of financial statements
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (issued October 2019), the Charities Act 2011 and the Companies Act 2006.
The Climate Movement meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
There were no significant estimates or judgements made by management in preparing these financial statements.
1.2 Company status
The Charity is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.
1.3 Going concern
The Trustees have reviewed the financial position of the Charity and have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on the going concern basis.
1.4 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
1.5 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised.
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The Climate Movement Notes to the Accounts For the year ended 31 March 2024
1 Accounting policies (continued)
1.5 Income (continued)
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the year of receipt.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
Grants are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a grant is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting year.
Donations are recognised when the Charity has been notified in writing of both the amount and the settlement date, which usually occurs upon receipt.
Steering group member subscriptions (included in Steering group contributions) are recognised at the earliest of receipt and when agreed in writing with the member, except that contributions given for a future financial period are deferred to that period. Other member subscriptions are recognised when received.
1.6 Expenditure recognition
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.
Expenditure on raising funds is incurred in seeking voluntary contributions and does not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity.
All expenditure is inclusive of irrecoverable VAT.
1.7 Allocation of support cost
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's projects and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 4.
1.8 Tangible fixed assets
Assets with a cost of less than £500 are expensed. Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
IT equipment
over 3 years
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The Climate Movement Notes to the Accounts For the year ended 31 March 2024
1 Accounting policies (continued)
1.9 Debtors
Accounts receivable and other debtors are recognised at the settlement amount after any trade discount offered.
1.10 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 date of acquisition or opening of the deposit or similar account.
1.11 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
1.12 Financial instruments
The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
1.13 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
1.14 Judgement and key sources of estimation uncertainty
In the application of the company’s accounting policies, the charity is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2 Income from grants and donations
| Trusts and foundations (2.1 below) Steering group contributions Wider member contributions Corporate member contributions Corporate donations Legacy Other donations Total |
2024 2023 Restricted Unrestricted Total Restricted Unrestricted Total funds funds funds funds funds funds £ £ £ £ £ £ 46,750 227,000 273,750 306,633 239,136 545,769 - 202,700 202,700 - 161,750 161,750 - 49,005 49,005 - 65,585 65,585 - 7,000 7,000 - 10,720 10,720 - 9,173 9,173 - 63,384 63,384 - 27,502 27,502 - - - - 94,953 94,953 - 89,780 89,780 46,750 617,333 664,083 306,633 630,355 936,988 |
|---|---|
Restricted income receivable by the Charity in 2024 and 2023 from Trusts and foundations is as shown in note 2.1 below. Membership of the Charity includes members of the Steering group (which oversees the Charity’s campaigning work under the overall guidance of the Board); membership subscriptions are included above under Steering group contributions and Wider group contributions.
18
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 2 Income from grants and donations (continued) 2.1 Trusts and foundations Restricted to 2024 The Carman Family Foundation Local Intelligence Hub Esmee Fairbairn Foundation European Climate Foundation Project Ground Game Garfield Weston Foundation Green Alliance Impact 2024 Total 2023 The Big Give Trust CAFOD Project Ground Game The Co-operative Group Environmental Funders Network Esmee Fairbairn Foundation European Climate Foundation Building Political Will European Climate Foundation Great Big Green Week European Climate Foundation Project Ground Game European Climate Foundation Key salaries Green Alliance Project Ground Game Green Alliance Impact 2024 Joseph Rowntree Charitable Trust The National Lottery Great Big Green Week The National Trust Great Big Green Week The National Trust Project Ground Game Oxfam UK Great Big Green Week Oxfam UK Project Ground Game Polden Puckham Charitable Foundation RSPB Project Ground Game Save the Children Society of the Holy Child Jesus Tearfund WaterAid WWF UK Great Big Green Week WWF UK Project Ground Game Total |
Restricted Unrestricted Total funds funds funds £ £ £ 10,000 - 10,000 - 137,000 137,000 3,000 - 3,000 - 90,000 90,000 33,750 - 33,750 |
|---|---|
| 46,750 227,000 273,750 |
|
| - 4,823 4,823 5,000 - 5,000 - 4,000 4,000 - 20,000 20,000 - 60,000 60,000 17,833 - 17,833 25,000 - 25,000 12,000 - 12,000 53,500 - 53,500 5,000 - 5,000 25,000 25,000 - 43,313 43,313 100,000 - 100,000 15,300 20,000 35,300 15,000 - 15,000 5,000 - 5,000 3,000 20,000 23,000 - 5,000 5,000 5,000 20,000 25,000 - 20,000 20,000 - 10,000 10,000 - 2,000 2,000 - 10,000 10,000 10,000 - 10,000 10,000 - 10,000 |
|
| 306,633 239,136 545,769 |
2.2 Donations in kind
The Charity received the following gifts in-kind during the year, and these are included in the accounts as donations and expenses.
| Rent free office space, from CAFOD (Steering Group member) | 2024 2023 £ £ 8,000 8,000 |
|---|---|
19
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 3 Expenditure 2024 Campaigns (see Note 3.1 below) Membership support Raising funds Support costs (Note 4) Total 2023 Campaigns (see Note 3.1 below) Membership support Raising funds Support costs (Note 4) Total |
Direct Grant- Staff costs making costs £ £ £ 133,173 - 205,523 - - 136,825 2,594 - 53,392 135,767 - 395,740 234,403 106,816 244,335 - - 151,388 2,020 - 38,095 236,423 106,816 433,818 |
Total £ 338,696 136,825 55,986 |
|---|---|---|
| 531,507 104,172 |
||
| 635,679 | ||
| 585,554 151,388 40,115 |
||
| 777,057 174,861 |
||
| 951,918 |
Of the expenditure incurred in the year, £602,479 (2023: £423,563) was met from unrestricted funds and £33,200 spent on Campaigns (2023: £528,355) was met from restricted grant income.
20
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
3 Expenditure (continued)
| 3.1 Campaign costs 2024 Show the Love Great Big Green Week Local Intelligence Hub Impact 2024 Project Ground Game Total 2023 Show the Love Great Big Green Week Building political will Hedgehogs Impact 2024 Key salaries Project Ground Game Total |
Direct Grant- Staff costs making costs Total £ £ £ £ 9,937 - 24,347 34,284 78,174 - 131,994 210,168 42,062 - - 42,062 - - 14,604 14,604 3,000 - 34,578 37,578 133,173 - 205,523 338,696 9,507 - 25,266 34,773 158,908 106,816 104,765 370,489 - - 24,596 24,596 17,362 - 4,834 22,196 - - 25,000 25,000 - - 53,500 53,500 48,626 - 6,374 55,000 234,403 106,816 244,335 585,554 |
|---|---|
4 Support costs
The charity initially identifies the costs of its support functions. It then identifies those costs which relates to the governance function. Governance costs and other support costs are apportioned separately between the key activities undertaken (see note 3.1) in the year. All the general support and governance costs have been apportioned to the various charitable activities on the basis of usage by each activity.
| Staff costs Office accommodation - donation in kind Governance costs - independent examination fee Freelance consultants and subcontractors Other support costs |
2024 2023 £ £ 45,726 36,035 8,000 8,000 1,320 1,320 1,155 57,135 47,971 72,371 |
|---|---|
| 104,172 174,861 |
21
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 5 Staff costs and numbers Staff costs were as follows: Wages and salaries Redundancy costs Social security costs Pension costs |
2024 2023 £ £ 362,525 397,257 28,164 - 38,178 44,158 22,599 28,438 |
|---|---|
| 451,466 469,853 |
No employee received total employee benefits (excluding employer pension costs) exceeding £60,000 for the year.
The Charity considers its key management personnel for the 2023-24 financial year to be the Trustees, the Campaigns Director and the Interim Campaigns Director. Total employee benefits to key management personnel during the year, including employer’s national insurance and pension contributions, amounted to £62,554 (2023: £104,033). The Trustees all give their time and expertise without any form of remuneration or other benefits in kind (2023: £Nil).
The charity operates defined contribution pension schemes for its employees and made contributions during the year of £22,957 (2023: £27,522).
The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:
| Campaign director Other |
2024 2023 No. No. 1 1 9 11 |
|---|---|
| 10 12 |
During the year, no Trustee received any reimbursement of expenses or had their expenses paid directly to a third party on their behalf (2023: £Nil).
6 Taxation
As a registered charity, The Climate Movement is exempt from tax on income and gains falling within Part 11 of the Corporation Tax Act 2010 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
22
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 7 Tangible fixed assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 There were no capital commitments at 31 March 2024 (2023: Nil) 8 Debtors Contributions receivable Grants receivable - accrued income Prepaid expenses Other debtors 9 Creditors: amounts falling due within one year Accounts payable Deferred income Note 10 Accrued expenses Other creditors |
2024 £ 90 - 2,146 1,617 |
IT equipment £ 2,299 - |
|---|---|---|
| 2,299 | ||
| 447 766 |
||
| 1,213 | ||
| 1,086 1,852 |
||
2023 £ 5,630 10,000 2,007 7,475 |
||
| 3,853 | 25,112 | |
| 2024 £ 5,199 11,470 9,233 - |
2023 £ 6,975 22,000 13,091 2,273 |
|
| 25,902 | 44,339 |
23
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 10 Deferred income - grants and membership subscriptions received At 1 April Deferred in the year Released in the year At 31 March |
2024 2023 £ £ 22,000 17,833 11,470 22,000 (22,000) (17,833) |
|---|---|
| 11,470 22,000 |
Deferred income represents grants received to fund future expenditure on a time apportioned basis.
| 11 Analysis of net assets between funds 2024 Current assets Current liabilities 2023 Current assets Current liabilities |
Restricted General Total funds funds funds £ £ £ 21,372 122,155 143,527 - (25,902) (25,902) |
|---|---|
| 21,372 96,253 117,625 |
|
| 7,822 124,301 132,123 - (44,339) (44,339) |
|
| 7,822 79,962 87,784 |
| 12 Movement in funds 2024 Restricted funds: Great Big Green Week Project Ground Game Local Intelligence Hub Impact 2024 Total restricted funds Unrestricted funds: Tangible fixed asset designated fund General funds Total urestricted funds Total funds |
Brought forward Income £ £ 7,822 - - 3,000 - 10,000 - 33,750 7,822 46,750 1,852 - 79,962 618,004 81,814 618,004 89,636 664,754 |
Expend- Carried iture Transfers forward £ £ £ (7,822) - - (3,000) - - (10,000) - - (12,378) - 21,372 |
|---|---|---|
| (33,200) - 21,372 |
||
| - (766) 1,086 (602,479) 766 96,253 |
||
| (602,479) - 97,339 |
||
| (635,679) - 118,711 |
24
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
| 12 Movement in funds (continued) 2023 Restricted funds: Great Big Green Week Building Political Will Project Ground Game Key salaries Impact 2024 Total restricted funds Unrestricted funds: Tangible fixed asset designated fund General funds Total urestricted funds Total funds |
Brought forward Income £ £ - 155,300 6,763 17,833 - 55,000 - 53,500 - 25,000 6,763 306,633 - - 96,996 631,162 96,996 631,162 103,759 937,795 |
Expend- Carried iture Transfers forward £ £ £ (370,489) 223,011 7,822 (24,596) - - (55,000) - - (53,500) - - (25,000) - - |
|---|---|---|
| (528,585) 223,011 7,822 |
||
| - 1,852 1,852 (423,333) (224,863) 79,962 |
||
| (423,333) (223,011) 81,814 |
||
| (951,918) - 89,636 |
Restricted funds
Great Big Green Week
Great Big Green Week is the UK's biggest celebration of positive action for climate and nature. Hundreds of thousands of people take part, demonstrating the great work already being done, engaging new audiences and signalling to those in political leadership the widespread support for more action to fight climate change and prevent and restore nature loss.
Building Political Will
To support The Climate Coalition to develop their post-COP26 strategy and carry out major campaign moments in 2022 including the Green Heart Campaign and Great Big Green Week.
Project Ground Game
Project Ground Game was started to develop the new place-based strand of The Climate Coalition's strategy, consulting widely across the sector to identify a shared need for better place-based insights and evidence, and developing the Local Intelligence Hub, an innovative data platform, to serve this need.
Key salaries
Staffing to support major campaign moments in 2022 including the Green Heart Campaign and Great Big Green Week.
Impact 2024
This is a project jointly convened by The Climate Coalition, Green Alliance and Wildlife and Countryside LINK, bringing together CEOs and political leads from our network to build stronger relationships between organisations and networks and develop joint political strategy.
13 Pensions commitments
The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and is shown in Note 5. Contributions totalling £2,273 (2022: £Nil) were payable to the fund at the balance sheet date.
25
The Climate Movement Notes to the Accounts For the year ended 31 March 2024
14 Transactions with related parties
As noted in the Trustees' report, many of the Trustees work within other charities, such as CAFOD, Christian Aid, Friends of the Earth, The National Trust, Oxfam and WWF. Although the Charity received membership income and support from the other charities within which they are involved, there were no relevant related party transactions during the year.
26
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees
Charity Name The Climate Movement
On accounts for the year 31 March 2024 Charity no 1109973 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of the Association of International Accountants .
I have completed my examination. I confirm that no material matters have 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.
Date: 28/10/2024
Signed:
Name: Robert Newman
Relevant professional MAAT ATT FFA FAIA qualification(s) or body
1
Oct 2018
IER
(if any):
Address: Chichester House, 2 Chichester Street, Rochdale, OL16 2AX
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
Oct 2018
IER