Oceana UK
la wyny l*nrfed ty gu*3nlee)
fte1￿ * Finan(a¥ Slateme
Yeai Ended
31 Decem￿ 2021
C(¥npany Nurthr 05952219
Charity Numbw 1119722
Inii
•AB7AQbLM'
01107r2022
COMPANIES HOUSE
A12
#199

Oceana UK
la compary h'rniled by W**ee)
Report and financial Statements
for the year ended 31 Oecembvr 2021
Contents
Pa9•:
DwectQTS' r8pNI
Ind•peThlenl auditaf5 rep¢xl
11
Slalemert olfinarKI* achli2s
12
13
Nolès forrwi9 part ofll* fin¥Ki¥ sialeff*

Ocèana UK
(• ¢tywny limited by ￿nIeel
Statstory Inl•mullon
for theye•reNdtd 31 De¢ember 2021
QirectW5
Kushner
Dima Mouny Fr4
R•glstered 60M￿n¥ numb•r
059$2219
Reglstrffd charlty numl
1119722
R•olsl•red ol
10 Streei Plxè
Lor
EC4R IBE
Audltor
k&)oFe Kir451on Smith LLP
Goswell Road
Lon¢kJn
EC1M 7AD
Solkliorn
10 Oueen Str•el P*e
EC4R 1BE
Bank olAmerirA L￿th
FinaTKial Centre
2 King Edwa￿ Slfeet
lT￿d
ÉC4R 18E

Oceana UK
(a kniled by gu•farte•l
f¢x the yMr•Thd•d 31 Il•cetkn 2021
The Truslees. are atso 0*ed￿5. yvesenlth•"r iewl aky4 *ilh the fi￿r￿1 ststements ol the Charity lortt
yeaw ended 31 Oewrthi 2021.
Stru¢trJr•. Govem•n¢e and Manag•men¢
The Clwiy is a privale coryany Iwnited by guwani•e iicowaled on 2 Odcthr 2(th, and is a re9islered charity
Iregi51ered on 19 June 2007. rry51waknn numbèr 1119722, ctyyny nwnbw Y352219). Th• Chaily's prwnary
goveming thJrJJments i￿lud•S its M•nwwdum and Arlth olASS￿lattsll.
Ocwa. IK. is Ihe sole mefflberollhe Chwty. exerci5ry ts thfough its g%ttr¢4 oftht tLYnpO5*￿ ofll
Twslees olthe Chafity. Oceana. is a U.5..based ft* wofil or9anisatson.
busi￿￿ of Ihe ChaFily is managed by Trustee5. may exercisè alb Ihe r#)wer$ ol Ihe Charity. The
Charity ts ￿mpli$¢d of a rnlnknwn ol lh￿e Twslees. apported ty a resohJiTh of the membor5 k>r ? renewab
t•rm ol Ihf8e years.
The Truslees appoin￿ two m*gets fLY the day40• manag•￿nI ollhe Clwity rffj 4 Ociobw 2010..
Anth*v F. 5hafP
James F. &mon
Dwectw and Cl¥el Exeathp Offw. Ckeana, I￿.
P￿s￿leD1. O¢eana. I￿.
The TN51ees arvointed 3n addit*)nal manager low the Ch*dy on 30 January X117 a5 inLfr*od bèltr*.'
Cfvistopher IA. sha￿•Y
Pasca* MonNJue Ena l*)eMewas appo•)ted as Mana9ef •id ExecJAity• Officer m 18 Sepiefflber 2019.
The manager5 man¥ge Ihe tr¢ •rd slralegres *lopied by arKI wilNn a buLl9el
apwoved tsy Ihe Tiwslee5. The rnan?￿ rewt ie9ularfy lo Ihe Trltslees w Ihe acli¥ilies Ur￿ertaken in managing
the Charity and provhl• them ie9Ltsrty wilh managEmEnl xrounls suffKieAI lo the financial p05illon ofthe
Chanty.
T￿￿te¢S
The Tru#￿$ ol Ihe ¢h*itat4e corw (lY¥vJ ts p¢thd of 111 2￿21 to 3151 Dttemt*f 2021 wÈrè.'
Adam Kuslw
Ana Barretr•
Oima Mo￿¥r Ffel
Saia Rolxn50n
Address
8ale5, We115 and Braillfftaie
10 Queen Streèt Pl%•
London EC4R IBE

O¢eana UK
(a company linled by 9uai¥leel
Dlrectorn. rnport
forthe yearended 31 DEceffkn 2021 Icontinued)
Recrnkbnenl Apptiinkn*nt •lTnot
The dweclors of Ihe company ¥e a150 ¢h¥ty Inthes for ts purKWS ofth¥ity law. Under Ihe reoJiremerts ol
MeM￿aT￿lJffl AriK*s ol Assfy>ats)n Ihe Irustee5 are appDw#ed by a iesoYLlion of ts rnernbe￿ lor ¥
renewable te￿ ol Ihree yea15.
JI trustees gNe the¥14ne aTh1 receiw rn benefils from Ihedwity.
TNst•• Ind￿￿10th and Tr4lnln9
Mosl TNslees we ahady farni%ar wlh lh• tth of Il¥* th•&y. New tswtees we WMIEd encouraged lo vis
Oceana In¢.,$ olfires to larnilawi5e thwnsgtr4e5 With Ihe ¢harity and e4Mt•¥t ¥allw C*eana UK operates
ere are also Oller￿ any trauwng dee￿d nece5s¥y ￿ lull¢ Ihwnew role.
Pay polky •f s•nl•r slaff
The rnanagÈrs ol th? <JrganizalK>n ae resp1￿￿￿ for rn¥i•*ry￿ lh• pay 9)ndA￿n5 of and
wJIL#)teer expense remunefatKn esiablish a pay ¥¥1 beneffts poky broadty with comwablè
organisaltons_
Obi•¢liws •nd A¢lr*lti•s
The principal atliwl*s of Ihe Chardy we sel the Meffmndum of A5$wial*￿ daled 2 October 200B. lis
prbncipal oI4ecli¥e 15 to wcdect tire ￿ Ihe sea lor be￿11 1hr￿gh nwifte ¢onser¥ation ano educalbn of lh•
puuic in al fflatt•rs rel•11￿ lo m¥M• the protoctM>n 0[￿re irb tht Soa.
OuriTV the year, O￿aTra UK f•adwJ io svpportejs DI ¢xean lo dexrl)e the need lo Fwie¢i
ocean lile and Ihe opporlunities for reform i¢Laled lo ftshefiès and other ocean cwservalion issues.
Oceana UK emphasiied the ¢ampaws ¥nderfaken by Oce¥a. Inc. 3nd lis 35siKhaied tyganszations. especialty
Fundacits Ocear4. and provA1ed updates M Ihe ¢ampavJns' kyowess. Funda￿￿￿ O¢eana 15 headquarterBd in
Madrid. Spain ar¥J has oJfKts in 8ru5sÈ15, and stall li Copenhag￿. Denmwk and Dublin. lieland. 11
Io£uses on Ihe f15heFie5 polic￿S Ollhe E￿ope￿ Uri￿ and on eslabkshmenl of mar•ie prolecled weas.
A¢hlw•n*nts and P•rfom4nc• forth• ￿b￿C e•n•fft
The Tn￿lee$ Ilwl they relerred lo the gu*Jance cotsned in Ihe Ch3rty C¢Jrnml5510n'5 9eneAI
guidarte orb pthlic ￿nerbI when reNi**irwJ th* Charity's ains obpdNes aThJ Yi plannin9 ltslwe ac11￿lIes.
2021 w0￿pIan and A¢hl•¥•m¢h
Note lo Readers: Foi Kwoses ofums rewl. other*ryse rthd'C*eana" is an irY*Jsive tgrm that tan
Incjude wwk. ackn.￿110$. and xhlgvwnents ol any ofthe Oceana ow9aniz*v￿5 and *gal enlttie5, ind￿￿
O¢eaDa. lftc.. Fuftdaoon Oceana. and Oceana UK Togethw. the Oceana ￿ternational organtralions f¢ymi thè
rgesl inlernatK)nal advcw wp dedrale(l lo ocean We are rebufftFing abundani ocean5
ty wAnning saence.based pd1¢￿ incc4br&riès Ihai eortrd o￿lh￿d tslthe *$￿￿S wkl fsh catch. Wih nearly 200
vic10￿5 Iha¢ slcp o¥erftshin9. hatmlal dEsINction. OlJtbJn and kiling of ihreal*)ed sp8des. Oc8ana's
campat9ns are delN•riry r?5￿15. T￿￿1her. we can save the ￿eanS aThJ he* feed WDrkl. Oceana
or9anrialions ￿¥0 camp*r￿S YI N￿kn, Soth and Cenbal America. A$14 Euiope.

Oceana UK
la CLryary hmrted ty wanleel
DlrKtors' rnport
lorth• ye•reTrded 31 December 2021 {¢MlffJuedJ
Bu￿[￿￿ Effecllv¢ness •lthe hlPA Ne1w0￿ ITr Eumpt: Vthik the UK aThJ de¥thed qovemn*nts hab*
de5i9naled over 30% 01th￿F se35 in Math Protecled thas (MPAS). thèy aro y•1 lo k¥ol•d al siles ffom
dama￿￿9 actmiias. many *• morn Ihan"paperp*ks-. Oc•ana decAded ts fc¢L6 on the 64 offshor•
MPAS designated lor benthK h*x¢ats and undertook analysis that Ihal fk81ry wilh bollom towed f15hing
gear was still occurriThJ in 62 01 the MPAS. Oceana tsSL*d sV4eral ￿llerS to the UK governmenl hvjhlighting Ihe
s thal restrKied th15 adimty and won a tt¥*year ¢offlmitmgnl lo ffi￿age rt5hwies in all VK off5hor• MPA$.
Ocezna 3150 tegan Ihe woce5S to establlsh ai lea￿ ff4• pilol Highty Protecled Mari￿ A￿a$ IHPMAsl urging the
emmert to expe￿Ie Identif￿kn￿ ol HPMAS ty WAS.
Oefendlng Sustsinable Flsheries Managern•rbt: o￿a putythl the UK Fisherns Audil- Ihought lo be the
UK'S f*st, whtch artalysed ovtt 1CKI Stocks eorthjding that ol lh• Top 10 ￿￿t iffportanl eConom￿ty. six are
overfished. This repofl was used10 pro¥idè dats lorouf advDcaty th encwage Govemmenl ¢0 set Total Mlowable
Caiches (TACS) in fine with scieftbft ad¥i¢e and bekn Maxirhxjm Susi&nable Ytel(l. Some progress was made in
Ihe lale of TACS lor 2021 and then the TACS lor 2022 wlh a few fflDre stocks 5t1 al 5Uslainab￿ levels. an
Ihi5 was Ihe firs1 year that the UK 3nd EU agreed on TAC5 sirfè Brèxl to Thplemeni tho Trad• and Ctropwation
Agrtèmènl ITCAI. Oceana also woiktd lo ￿lIllence thè Joini Fi5hèiiBs Stat•menl. whtb vill be the UK
heries policy srKe and prod￿ed tr￿fir￿ cffj tor
IrKome for the peibjd from dcrfbation5 a￿1 In?￿51men1S wa5 £32.93812020". £136,878). É¥pendilure was £S87.878
in 2021 1202fr. £518.6841. TPlls was sw)1 on chariiable aaNI￿s. govemance. and admrys1ral1￿ cosls ol the
Chaiily. Further deiaThs can b• fowd in lh• 5taltynwl of ffinxial athrylies. Oceana. I￿. provits funding io
Ocgan¥ UK fw any defrils wKuffed.
Re$ervo5
The Truslee5 ievievi th• Charity's reserye p0￿cY in f¥Jht ol Ch￿ty Comrni55ion wwdarKe. Due io Ihe fa¢1 Ihal
Oceana. Inc. fvnds Oceana UKS def￿1 speThling. Oceana UK has M reserve poky.
Futw• Pl•n$ Igr th? B¢nefft
In 2020. Oc•ana a UK Feas￿thty Study toexpkre the ￿F•￿1￿￿*s1*￿ sir8nglhenmg ils operaknns aThl
campavw work in the un￿ed Kingdorn In 2021 wereapyo¥ed for 2022 that ￿￿j￿e addfitonal capacty
to expand ¢Lwrent camp4ns adding ai *asi tyie rwe ¢amp4n. ¢w￿1ft9 on r￿e1￿￿￿ adeouale lur￿109.
Ourwortr in 2022 wil the fc&>*ry area5:
Building EffeEtJveneg$ of the MPA Nelwork In Europe: the (kniethe of ￿ of UK seas beyig ful
prolecle(I fr(¥n bottom l¢)Ned fishlng 9ear. by 2026. we wll in 2022 10 9el al18asl fiv• Tr•w H4h
Piotecled MarinÈArtas des•Jnated off Ér¥JL4nd and sc￿land and a b* on tyjttom-tuwed fishiig geaitrom ai least
10 adililYJnal ollshtffe UK MPAS (ty England's manag￿*￿ I￿n￿lt￿ IMMOI and MartTre sC￿and).

Oceana UK
(a cryany linited by guarantee}
l•rthe >*arended J1 Oe¢en*er 2021 (¢onthued)
D•tendlng Su$tslnab* Ffjsherles ¥ana9emenL' The obie¢lN* is that al commercd slocks, iichjthng shar
slc<ks. *ound Ihe UK fished at gjstwnable mana9emenl le¥eLs. Wth Ihi5 pwpose in mind. Oceana wil work
2022 to ensure Ihe UK Jogrt Fi%heries Slal*lltnl deiails dew athons to meel the Fisher*s Otsjeclives.
p¥riwlady a conThilrnent lofish below MSY as part ol Ihe wecauttiThry obj•¢￿. work to achieve a TAC
s•ltin9 b•low saenlrfic advtt loi al igasl fL%h. aThJ that utch kniits lor •t leag Ihee slock5 aye Sel in hne wilh
the besl available scienbfi¢ advise f¢y UK fish 5tucks (w￿dI)g shared slKksl and in(¥eased rtlatrve 10 2021.
We we in in Ilp wocess olewiiwrvj Ihe fra¥Wyof laUrKhW￿ addit￿ eawwns Ihal adapl (wr stralegles ID
othel geograph*5 lo Ihe rv&ed5 of the Swh Went￿1 campaigns cjjukl In[￿de". Fp3hting Climaie Chan9e.
Deteffing Ill￿al Fishin9 through TraD5parency an￿0￿ Preventry plast¢ pow1(￿ by campaigning lo leduce Iht
oduclton and di5tribulTh ol unneo$5ary sw¥Je-U5è pI3sit$.
Rlsk *n•gement
The Twstees ore awaft ol Ih¢u lo vjgfitsfy. wbwjer aYKI manage malerial fwwKial ar*J Tr)n.
r￿ancIal risk faang Ihe chaiilable cornpany. They ha¥e consklered and put ￿t0 ￿ate sys¢*ffls and proced￿e5 lo
manage such risks. To thal ellecl a R15k Rty"ster inWO¢￿ed kn 2018 a￿1 is 45sfY55ed al Tfusiee meelir*dS
and updaied •)nualy.
The sy$lems of iniem¥l control we lo rea5wabl¢. not absojuie, asswarrA against malertal
IThs$￿tement or loss. Ths is ach￿￿e￿ by..
Regthr conside¥ation resuls. variance5 Iwun t>udpts. nLTrfvwKial p8rfolrn￿ce indicators
Kl benthmarkiry revv•J:
De*galv)n ofathth an¢1 swe9a1￿7 Old￿leS.
Idenlffjtsl¢n m•wemenl ol Mks.
As wdl as Ihe fina￿181 5ySteffls. Trustees Nfttir¥AI wiew and MDrMI￿ th• wowkirwJs of Ihè Charily
Ilwoughoui Ihe pert*d.
Sla¢•menlof Truslees. Re$ponWlitles
TNslee5 are re¥￿ns*de for preparry Ihe Annu￿ Re￿1 ar￿ tho financial stalements of Ihe Charity in
C(Kdan￿ with Ihe CcmpaThes Ad 2(M)6 for l>w'ng salisffied thal the financial Slale￿nIS givt a true and lalr
iew. The Tnjstees are also responsknle for preparirs the stslemenls in ac¢ordance ¥rilh Untsd Kirydom
Acffiunlw￿ St*lards Ivniw KwwJthn Generaty Nuepied Pfacitel.
Company law reqLrire5 ts TnBtee5 (thj are fyfectors ol the CharAyl to prepare financial Ststeff￿ls for eath
rinanch31 pei*>J th* gi¥e a Irw aml faw biewvf Its slale of affaM5 ofthe ch￿ and of ihE incorne ar¥J expendiluT•
ol lh• Chariiy that perhryd. In Ih•s• fithKial statements. lh• Tnstees a￿ requwed..
To Select S￿l3b7e aCCOLmling pdTh5 Ihern consistenty:
To make fvdgemerts arml e51imales lh* arn ieasonabk prudenl..

Oceana UK
{a c¢#ry>any I"miled by 9u¥anleel
IXrt¢torn' ￿POrt
th• y•arended 31 December 21121
To Prewe Ihe fmartial on a 9ok¥J Crrtem bags. unless tt 15 inappwowi*e ts prnsume Ihat
I￿ Clwrfy VAI conlww in b￿SIneSS.
Thè Tiustees a￿ feswi%bfe fw keewg adeqLh*e act)Jthting iecc*ds that show explwn Ihe charl1￿5
tran5actw)ns. disdose wlh reasonatde ac¢vra¢y at any Iwne the F￿&•n of lh8 Charity wd enable them
lo wsur¢ thai the fmancial slatement$ comply Ythh Ihe cry+an￿ Act
Th•y ar• also respwsNi e ts sale9wding ¥sets oltht Ch*ly aThJ herKe lortakiw reasonab￿ Steps foi Ihe
prévenlion deietbon ol fra￿j and o#w iryegts*es.
Accounts
This Feporl has been wepared accudance the apphcable to cowil8s s￿1ed lo the srn
comp￿les. regine.
Pfovfslon ol Inlomwllon to ￿dItor
Each ofthe Féysons who ¥0 dir•£lws al trdhen the ttredors. rewi is aP￿￿d has ccnfwmed thal..
so latasthat t*ectoris aware. Ihve ￿￿0 re￿vanta￿di W￿0FMa1￿)noI*lith cth)wnls auditoris uD8waie:
and
Ihal Iht th￿¢101 laken al the steps Ihat owjhl lo have been tsken as a dw¢#or in to be aware olany
inloirnalion needed by IhÈ companvs audrtL¥ in wth prepwng hi5 rep)rt ond 10 esiab&sh Ihal Ihe
is awwe ol Ihal infom￿10￿.
sI￿d on bÈhall ofthe l￿d.
Trustee

Oceana UK
(• cLryJry guarnnwi
In*endentAudllorf$ R•port
for the ye•rended 31 Dewnber 20Z1
Independonl Audlloes Reportt• th¢ Tn4St¢¢s of Oco4na UK fof the ye•rendgd 31 O•cembpr 2021
Oplnlon
We ha￿ ?￿J￿ed the fmarxbal StsièN*nts ￿ Oceana UK (Ihe comparyl for Ihe year erthd 31 December 2021
whKh eomprise the Stslemenl ol Financial Acli¥ttie5. ihe B*nce Sheti and noie$ 10 the financial 51alemenls.
including a summary of stynth¢ani a¢￿Unt￿9 pjkns. The financial ieptytsn9 frarnv*ork that ha5 been applièd In
Iheir preparation Is applKable and Unbted kn"ngdom Aeo)untiry Standards. i￿ud￿l9 FRS 102'Th? Finanual
RèpMirKa siandar(l Appl*abk li th• UK Iwdand. (United Kwyjryn Gonttaly Act￿le4 A¢tounlTrig Practice).
In our Op￿1]n Ihe fmattial slalemert5:
gve a bwÈ and lair DI Ihe 51aie ol lh• tha¢ita￿e company's affaws as 4131 December 2021 and ol its
coffwng resouices an(5 appicaboft ol ￿$￿¢49. incwing rts irthne and ex￿nd•l￿e, f(¥ Ihe year Ihen
have been ￿n￿Y wepared kn acwrdafi￿ with Unled Kmglom Gan8rn1ty Accepled AxtyJntlDg P(actic•'.
3v¢ been prepared in *llhlhe i•Mrefflent5 olthe Crynpart￿$ A¢t 2￿￿.
Basss foroplnigr•
We con¢Yu¢terf our 8￿Irt in with IDleMaI￿nal Startlawds on Authlry lu￿ {ISAslUKII and applicab
Paw. Oui responsibilibes undw those standaids are further les¢ribed in Ihe ￿ld￿l¢r,$ ResP￿st￿N71￿1eS for the audit
ol ￿Zna31 statements section ofour rwrt We are iTrdependenl ollhe charitatAe cr*Thpany in a¢rordance wilh Iht
elhical rvquiremtrls thai are relevani to our athyfji ol th• finawal Stslemenls ￿ Ihe UK. includlng Ihe FRC'S Ethical
Standard. andwe have f￿rIlled our Olher eit#¢•l ie$p0nsts"l￿¢s ￿ xcordan¢e¥Alh these rewlrernents. We beI￿Ve
that th¢ a￿1 e¥Klerv we ha¥e obiam•d 5LtifK*rf arhl apprwate to prtivth a basis lor opirrion.
Cond¥slo￿ rnlaling 10 9olng con¢em
In audiliig Ihe finaniyal st*ernwts. wg (•ndyded lh* the In￿*￿e$. uso of the 9fAThJ CDrKem bass of
accounlww In tho ol the fnanci* ￿￿ements is apwwote.
Based on Ihe WO￿ we have pèrforme(l. we have nol KIenlif￿ any malerial uncertainties relating ￿ ovènls or
Conditions Ihal. indtVi(k￿ty orcolEcINely. may cast swjnrftsntdt￿bIon IheChat￿￿o company5 abaty lo continue
as a going corKem lor a pernd of al leasi h¥efv8 frr#)) when fm•rthil siat•rnenls are aulhryised lor
issue.
Oui iespon5th1tylie$ reswbikns of Il* trusi¢¢s wilh respeci io gory do$¢rfoed In Ihe
levant sedtons ol Ilus fepth1.
Olher lnloffli4tlon
The olher infarmalion compités the inlonnaiion induded in the annual fepm, othef than the financAal slatomenls
d Ouf audilorfs rèport thereon. The InJstees aft reswisfjblèl¢rthe otherin￿tiOn. Ouropinion th)the finw¢¢ial
slalemen15 does not ¢ov•r lh• olher infLNmab"on ar￿. eAcepi to Iha 0¥1•￿ Q1he￿Se expli(itty slaled In oui report.
We do not qxpress ltym ol asSWa￿e I￿re(￿.
COAnecben our audit d thè financial 51alernen15. our res￿yb￿ty is kn read the other inf¢)miation and.
thjing so. con5Kler whether the Olher Inlormaiion is materdty irKonsisienl 4¥rth the financial staièmènls oi o
n(h4Edye ottsined in t￿ audrt ov olherwise appè*s 10 be m*enaly mtsslaied. 11 we idonlify svch n¥alerial
cC￿$1S¢eO(aes 01 appareni malwal rni%stalements. we at rewwed lo deiermY* whelher there is a maledal
misstatement in tho 51alements ￿ a material fitsslalement of th• olhw ink*rrnalvJn. If, based on the work
we have perfo￿r￿1. we cel￿ude Ihat IherE is a ffl*erfjal mi%slatemenl ofllys othef infrymab"M. we ale ￿qUIred to
repryl Ihal la¢t.
We have M￿h￿l9 to reKts117 tr¥s ¥e9wd.

Oceana UK
{• cmpaw limiled by 9wanta•l
Ind•penden¢ Auditoes Report
lof tho yeaiend•d 31 DeCem1￿r 20Z1 (¢onllnyedJ
In our oiynim. basad on Ihewrykwvjwlaken in the cow¥eol
Ihe infornialvJn gNgn Iru51Be5' report thè finawal yearkn *tht£hthe ski•m•nts we
piepaied 15 ￿￿51$*Tht w(dh ts fmawal staterNIis."
the trusiee5' aThnual ￿pty1 has beth w•par8d in acwdfa￿ appkable leg¥1 requ¥e¢r*nts.
M•tt•rn ¢)n whlch we rffjUh￿ to report by•A£•p￿n
In th¢ IwJht Dfthe knowle($3e aryl Lwhknlandvwj •*1 Ms erNw(Mmenl oblained in Ihs ¢wrw ol the
audit. we ha¥e nDI 4J•niifièd maiud w¥551alemert5 in Ihe Intsi••s' aThMJal repthl.
We have n01h￿l9 10 Teport in re5pera0ll￿ kknir•J mallw5 Ihe Cornyarmes Aci 201% requtres ￿ lo repc<d
lo you il, in our opinh)A'.
adeqvale accounting reuyds ftoi kepl. or relums adEquat• fty ow au(11 have r￿t been receNe
from blanche$ not ￿Sited by us.. or
Ihe fina￿1& st*emenls are not in ￿eefflent wTrlh aC¢Mliry reoJrd5 J¥J rel￿nS.. (Y
cenain (lisdosures of Irusiees. ￿m￿neral¥)n speCif￿d by are not made.. ¢x
we havè nol iecer¥ed aR Ihe ￿10m￿lI)n and •xpL4naliops we reouKe lor t￿lfaUl¥￿' or
Ihe tyuslees were nol enlrfed lo wepaTe the financa* 51alernents in acthrdarKe with the smau 0￿PanI&S
re9ffte and lthe advantage ol sm&1 eon4)arwes exemth m pepanr4J ihe Tw51ees' Amual Report and
from ￿¥•pari￿ a Strategic Report.
Respon$lbili1Ses ol Intst••#
As ¢xpfainEd I￿ty in Intsie¢$' resp(Y6thlA*s slalErnenl Sel out ￿ page 5. Irustee5 Iwhoare also th•
diredofs ol the d￿rilable Company lor Ihe p￿￿OSe5 of t(¥npany lawl are responsitle for thè prèparation of lfr
fmantsal $laierrffits and lty beir4 sati%f*d Ihal thry grye • true and lair ¥iew. and Iw such iNernal cilrtrol as Ihe
tsu51ees delemine is r*cessary lo enatle wepaialKm ol fin￿j"al slalemerts Ihal are Iree from fflatè
missiaièmènl. whelher due to Ira￿￿ or effar.
In preparing the ffftantsal sla1•m￿ls.￿t thtste•sare iespwi* lorass•ssin9 the thaiitab* et*npatysabillly lo
onlinue as a gOYg CtYKem. disdosing. as aoicable. rnallws rdaled lo go￿9 concern and using Ihe goirtg
concem basis ol acoJuntM¥J ¥￿e$S the Iws*es wlher inter￿￿ lo ￿￿dale tharila￿e Cr￿panY or w ¢ease
optt*ths. or have re*ffjtK ¥lern*i¥e but lo ¢10 so.
Audllorfj r•sponslb44tS•s lortr* audit of the lh￿n¢la1 stst•nwftts
Jr c4>jeclt¥es we lo obtwn reasonatr* asswan¢e al)outwhellw IhofiAancK41 slatements a5 awhole are free fvorn
rnater1￿ misslalemenl. whettv due to Iraud w error. to issue an au(trI￿5 re￿1 that [r￿ludeS our Op1ft￿n.
Reasonable a5SUfance is a high18VtI of ￿$¥(ante. b￿1 ￿ nol a 9uaranlee thai an audil conducted in xciKdanc•
Ih ISAS (UK) will aKvay5 d?lect a malerBI misslaiem￿t il ￿515. Mt551alernenlS ￿ alise from Irautt
error and arè consijefed mater41 if. irJkn"¢W or in a99re9ale. they couhs reasonably be expecled lo
Ihe econorniG deogtm ol laken on Ihe basis of Ihese fin￿•1 slaleff•nts.
tThegularilie$. inctsJthng fraLKI. We in$lar￿5 ol non-conwliance wilh Iws and We design wottdu￿S
ni line with0urresponsitsm￿$, above. lodetecl rn3lerHI mis$tale￿I5 in re5pectolwregulzr&i8s, includin9
fra￿￿. Th exlenl lo whKh our capa* ofdet•¢bng wrewlar*es. wId&KIM￿ fraKI is bel(M.

Oceana UK
(a 4¥)nwany*nxlod by war•N••J
kndep¢nden¢ Awlltorfs Report
forlh• y￿Tend￿ 311)•t•mbfrr 2021 (eontsuedl
Expknnatlon as to ¥vhatexl•rtthe audlt*as ¢onsh￿ capabl• ofdeiecthbg Irregukkn. Includlrtg fTrud
The otye¢ti¥e5 of audil in respxl of fraud. Je lo Klenbfy and assess the iisks ol malertal misstatefflent of th?
rfftancial siaièmènls due lo frnud.. to e&tain suffitient apwipriai• audit e¥vJence regar¢Jing tl* a5se55ed risk5 of
matewral mis5talemenl due lo Ir3ud. t￿h de5pJning and W￿￿emEn11n9 appropriale re5ponsesto thosa a$s8sstd
k5". aNd lo respond approprialetry Io iAStances of fraud or suspecied haud hlentsfied dur￿9 th• avdil. However.
Ihe primary responsibility lor ihe prevenjion and detec11￿ of fra￿j restsw￿h bolh managEriient and Ihose Charged
with 9oVemar￿e ol Ihe tharitaL4e wnparry.
r appfoxh was as lo1￿.
oblair*d an unduslandirvj of the IEgal and regulalr¥y ￿￿UIreMenlS applicat4e to the chartible
CoMp￿Y and c¢J)sKlefed that the mosi $tyniftart are the Conwrmes Ad 20C6. Ihe Charities Act 2011,
Charity SORP. UK fmnri* rwtin9 Swtsds as by ihe FiTrondal RepDrtiNJ Ce4Jnol.
oblaw1￿ an un(lefstand#¥J ol ¢harAable c*￿31￿ c4mW tmth Ih•se requkiements by
discussions maftagemèrt.
* assessed the risk ol matwta fflbstaterw￿ d the fmancial slalernenls. the rr&k ol material
¥5ststernerbt thelg fraud aThl it nwght ￿¥r. by hothig ¢j￿￿$s1)n$ wrfh managemenl.
We inquired ol fflana9emenl Ihose £har9ed wth govern￿ as to wy ￿tsn￿$ of ft￿.
complhince or su$pe¢led noTr¢wWbar* wih laws and re9uW*Jns.
Based on Ihi5 unde￿ar￿￿r¥J. we desvjntd speak appw*te procedures lo Identify in$iancès ol
non-comph.xe vllth laws and ￿9t1paI1)is. This makng enqLrirtes ol management and oblaThrt9
adottl￿al cw01￿1*1e w¢ence as rewlred.
As parl of an audil n acctydarKe wlh ISA5 {iJK} wt ext￿¥58 wofe5sYThI Judgemenl and mainlwTr prole55*m￿l
seeplici5rn Ihrouyhryjl Ihe a￿ll. We atsD".
Id•nlrfy and assess Il* iisks ol MI￿lat￿ of Ihe rm?￿￿?1 51atemenis. *thÈlher du• lo Iraud
error. design an(1 perftyrn H￿rt woce4ures respgnsNe to those rtsk5. and obtain auoil evthnce Ihal 15
suificienl afid approwiale lo wovth a ba%s for ow a￿10￿. The risk ol nut deiecbng a malerial rni551alemenl
sulling Irom Ir•Jd is hvJhei Ihan lor one resuttin9 from erNw. as fraud may in¥￿e colbjsion. lorgery.
iilenlional tymisgon$, misfepresenlaliLMS. w the overrKle of inlem*o)nlrol.
Obtain an undwst?ndin9 of M)lernal control ￿levant lo fv awlil in order lo d?￿gn audit procedur?5 that we
approprizte in Ihe arcumstances. tr*Jl not for Ihe wmposes ol ewsgrg an Ihe effec1￿lene5S 01
the tharithblt comp￿5 interna contrd.
Evaluale the ?FvopnaIe￿55 ol acC(￿￿t￿￿7 used and Ihe leas¢￿abl￿OsS of acc4)unt￿ e51#n4es
d related disdosu￿s made by the Irvslees.
CencbJde cffj appmweness oltr* tsuslee5' use of¢he oyKem ba515 ola￿￿tIl¥j and. ￿ on
the ￿dit ewdenr2 cèt*ned. whelher a maieiTral unCerta￿ty exists f•lai•d lo events of condilk*ns Ihat may
sl ￿gnIfICant doubl w the tharilablp wmpzny's ab￿ty 10 contine as a goSn9 cOn￿m. Ilwe cimdude Ihal
a material ￿¢ertaInty exisls. we are req￿ed io draw amention in ouraudAofs feportto Ihe related ijisclosures
the financial slalemenls or, il 5uth disckJsure5 are inadequale. to modify ¢Jvr opinion. Our condUsTr￿S are
basèd on Ihe audil eWdP￿¢e oblaintd up kn the datè ol ow ￿d￿0¢S rew. HTh8w, lutuie evenls or
￿n￿l￿n5 may ¢ause Ihe charitawe its cease to thniinue as a o)fftg conetm.

Oceana UK
14 cwny byg¢ornnlO•J
Ind•pThlen¢ A￿lit0￿¥ Report
lor th• y•arwd•d J11)•¢•rnb•r2021 feantinu•
Evauate the ovw*l we5enlalion. slnKiure content of Ihe f￿a￿l31 stalemenls. IrKlrf￿g the disdosures,
and t•heU*r Ihe finan)al slalwnerts represenl th• urwJWly￿9 aThl ¢¥•nls in a m*A8r thal
achieves fair presentalwJn.
We comnxmkale wlh ilw char9ed with 9￿¥￿anCe re9ar(kn9. amon9 olher rn*iers. Ihe planned scope and
miThJ of Ihe audil aTrJ s￿]￿r￿an1 audit fiTrJry5. i[￿U￿g any Sign1￿cart delti•nuès in knt•mal cMirol that we
Identfy dlwing ow aKI
Us• ol•yr rnport
Thi5 report 15 made 5dely lo Ihe charNat42 rnrnparfs membws. as a t￿y. in acctydante wilh Chaler 3 ¢f Part
16 DI Ibe CompanR$ *£t 20C6. Our •Jdrt has been w4lerlaken $0 thal we might stale to Ihe comptmy'$
rnembers Ihose rnatters are iequffel to state lo Ihem In an report and lor no otl*r purpose. To Ihe
fullest exlenl perrnitted by law. we not ￿￿epI ty a5swne responsib4ily lo any pwly olher than the eharilable
mpany and ch*daOlo m•n*ets as a boty. 4)r tyJr aL**t wryk. lor Ihis report. w for Ihe QF4nhJns we
ave lorme
Aw￿leW SI￿￿nd ISenKrf St3tuliYy Auditor)
lor on bèhall ol Motye ￿ngStOn Smth LLP. Slaiut(ry A￿b
￿e￿nShi￿ House
60 Goswetl Road
London
D*..

Oceana UK
{a o)mpany ￿mrted by guaranleo)
Slalementof Fln•n¢l•l ActsvJlie5
lorth• ended Jt DKemb•r 2021
Nole
Unrt¥tsiGt•d
lund5
Totsl
2021
Total
In¢om• from
Donatlons and *gaGI85
32.938
32,938
138.878
Tolal In￿
32.938
31.93B
136.878
Exptnditsrt on
Ch4Titatslt aclfvllie¥
ost ol ralslng f￿d5
S24.047
63.831
$24.Q47
63,831
467.546
S1.138
Total exp¢t￿ltUr*
587.878
517,67•
$18.684
t4et expenditwe
1554.940)
1554.YOI
I381,￿)
Nel mo¥effjenl in fw
1554.9401
1554.9411
(351.8061
Reconclllation ol lunds
lunds brou9ht IrThatd ai l J¥rt
637.404
637.404
1.019.210
2021
T•tsl fvnds carried lonvard at 31
Oe¢embei 2Q21
82.464
12h64
637.404
The *afefflenl offty￿[al ath41*s l¢Js8u reGcgrM5ed in Iht year. All Ihe above iesums are
The ntrtes on pagès 13 to 19 lomi part olthese finnial S￿￿mon1*

Océana UK
{• o￿anY &miled by guar¥wi
8ala￿e Sheet
frwth• y••rended 31 De¢effknr 2DZ1
C•xnparynumber05952219
Ilot•
2021
2021
2020
2020
Flxed assets
TarvJll￿e assels
65.72S
78,290
Currenl a55•t5
Debtors
Cash al bank an¢J in hwkj
723
1S7M48
16,585
613.
1S8.$71
629.651
Crnlltors: amounts ialkn9 dut
within one year
10
1141.8321
170.5371
Net eurrtht assets
16.739
559,114
a￿¢9 less ¢umt
liatslfftles
82.464
637.404
Funds
UNeslrid•d
637.404
Totsl lund>
637.404
These ac¢ount$ are prepared fft xC0rdar￿ with IF* pro￿l0n5 Jppkatk kn cth1vn￿S sw 10 the Smal
yanie5' regine and in aCC￿darKe vthh of FRS 102.
The fmanc4* siatements we apprryed the ar#J S¥jn￿ on.................... ..
Dlr•¢tor
Gl,-I,
The notes on pages 1310 19 ltym w¢ ol#Lese

Oceana UK
{• rn Imited by guaradeel
Notes to th• firtafi¢la¥ ststefflernts
lorth• Y•ar¢nd￿ 31 t*ember 2•21
Ac¢oyrtkng polldes
Ocw• UK is a wivale limiled ccvnpany ￿aled fft En￿aTrd >)d Wa*$ 4mder Ihe Companie5 A￿ 11 15 a
company limrfed by gurntee. The address ollhe Feg51ered 0ffKe is 10 QuÈtn Str•el Plxe. London, EC4R
18E. The principal accoun1￿19 adtpied, jUdgem￿ts and key styJf¢•$ of est*mation Of uncertwnty
Ih¢ preparaU￿ ol Ihe fin•ncr4 staWm•fts ¥• ￿ fol(￿..
8a&s ofpr8parnl#
The finaroal stafefflenls Iwtr been pryed on a his￿ ￿5t bags arwj to the ntarest POLWhd.
The fin￿tial slalements have been wepared ¥b wilh P£crwnting and Reportsry ty Chaiilies..
Slalernent of ReMrnrn￿jed Practte ¥plK31ti lo elw1￿S W￿arIng Ihev accounts in accosdance with Il*
Flnan¢i¥l ReFwiing St*￿ard zpplK*e Dl Ihe UK and R¢pubk of lieLind IFRS 1021 leffeciive 1 January
20151- (Charities SORP IFRS 10211, the FinancA￿ Rwikng Slandwd applKablE in ihe UK and Republ¢ ol
IreLinLI IFRS 102) and ts Corw¥e5 AGt 2(KO. Ocwa VK mee1$ the defin￿1(￿% ol a sx*)k benef￿ enlty
under FRS 102.
naneialmpyluwslandard 102~ MdU￿￿dIsC*?s￿ffl •xofrWths
The company has iaktn advafjiage of Ihe thsch)￿￿e exanpkons in prepwing th•s• financfal
statements. as pernirfied by Ihe FRS 102 Ihe Financial ftepDrt1￿ Siandaid appli¢*e in Ihe UK and
Repu￿￿ ol Irel3TrJ":
the requiremenls of Secbtyi 7 Staiement of Cash FItr￿".
the reqwemenl5 of sect￿ 3 Staiernfrnt PreSwrta1h￿ Poragiaph 3.17{dl:
the requkements ol SectpJn 11 Financial InstNmtnts para9raphs 11.39 lo 11.48A:
Ihè i+qu*en￿ts ol Sectvjn 12 Olher InsbThnts paragrnphs 12.26 10 12.29:
TIw5 in1o￿atioTr bs w¥Juded c¢K￿0￿ed fml￿137 siaterTw15 ol OceaTra Inc. 35 at 31 Dtc•mb•f 2021
anLI Ihe5e fina￿111 5talern•nt$ may bè obiahled from IPR regi￿ered offtC4 * 1350 ConnectioJl Ave. NW. Sth
Floor. Wasbington. O.C. 20036. Uniled &aie$ OlArne￿.
Tho FnwKial Slatemenls ￿ wepaffjd the goww cwem basis *hith assu￿￿$ thai Oceana UK will
eosiiinue in operallon￿ eXis1en￿ fw Ihe loweseeable lulure. The Board ol Truslees have conskl2rÈd the
wothing c•lal and cash lknv requrfefflen15 for at feas112 fflonths frorn ihe dale of apwoval of Ihese finanual
slaiernent5. ITh maiThg Ihis a$se55rnenl t1￿ tsuslees have consKlered the impacl ol Co¥id19 on Ihè finanual
posilion of the Charily. Ckeana ￿¢. ha$ confim*d it wll ¢ontinue io VWLle suffiL?ent fmancial support lo I
r*aiily lo enable it lo cwtiNe in operalknn al least one year from the date of approval of these finanp*
Sf*ffeThls. As a res￿1. the Tnts¢ees have 19 •Jopl th• 90ry c￿Cern basi5 in wepariry the
ianual slalernenls
Ffft•3n cU￿¢Y tr￿8#¢1￿ we rerryded al excharye rnte a¢ time of transxlwJn. Forew
Jrnency balan¢95 are Iran51ated inlo stw&ng al IheexGhange rale al the tsala￿e S￿e1 date. Resultin9 9ain5
or1055e5 are I[￿￿ded in Ihe Statement ol FinaTKial Adw"*ie5.
Cash donaiions gfts are Statemert 0(Fina￿la1A￿"v1￿swhefi coTh11ions lortholr ￿c•pl
have been mel. *onc¥s specfy Ihal donalw)ns Io Ihe charity musl be vseo in hAure acco￿1￿9
per•)ds. Iha income ts delt￿e￿ unbl IhD5e
13

Oceana UK
la Iimiied by guararteèl
Ilotes to the finan¢i•l stalemeots
lorthe y•v¢nd•d 31 Dxernbff 2021 (Contin1￿
A¢¢ounting polkl•s
Income from futhi5iry e¥w45 15 in th? ¥*men15 ￿ I1￿ pw¥Jd fft whith tho Iwthaising
evenl lakes pkc¥.
Exp8nLYrttK
Ewenditwe is recI)gn￿ed OD an bas& pe￿0 in v4tKh I￿j[red.
Chaiilable expendiluie ¢oryiises IhD5e costs irKurred by lh• charty in Ih? of rfs aclsvibes
seNices lor rts benefidaries. 11 #￿￿deS cost5 Ihal can be ad(Kaled (fjredfyt io such adivili85 and those
tosls of¥n I￿re¢l Traiu￿ ￿CesS￿Y lo s¥¥>trl#*m.
Tanth frAe<la￿e1S
Generalty. tawth r￿ed 35seiS ar• C•iali5Èd rAn lye used lor more Ihan year and o)51 at leasl
ESOO. Th•y we valifftl al cost.
D•wErxalion ol ffix•d assets is cwed ai eslDi4ttd io 4¥rte off they cosls ￿er the expeciéd useful
Iws. The rales ￿e￿ afe as k•Ms'.
Planl and Équipmenl
Computei eqwpffert
10% str•ghl kn•
25% stya￿hl
TTrde and other debtor5 are retognised at ihe 5elUern•nt amtyml aft•r any trade ￿￿oUnt offered.
PrepayThents ale *al￿d at Ihe affloJnl wepaKI ol any trade ￿e.
Cash arb•¥k •ftdin hand
Cash al bank aTrJ cash in hand ￿$h arKI SI￿ tefm h•3hSy investsn•nl$ v•ilh z sht¥l malurty
ol Ihree ￿mIh5 ar IEss from the dat• of or oteniwJ ol deposth or ats)unt.
Cterjilots and PT0¥È5KJn5 awè r•cognt5edwhEre charty ha5 a WE5ts1l o￿l981￿)n iesylhng Irom a pa51 evenl
thal probabty resull in the tr•sler olfunds lo a Ihwd party and Ihe alr￿TrI lo 5ellle the obligaiim cjn
be rntasuied or eslunaied rdèbty. ¢￿thIN$ and wobiswjns are rec4rxsed at Ih¥ir 5elllEmi
amounl after alb74wng fof 3ny Ir>JÈ thswinls (hjè.
Thoth¥ity ¢)ntyha5ftthanwl asse15 ar￿fin￿¥011￿￿thes ola kI[￿that￿*fy as basiEfjnaficial I￿trumentS.
Basic finan￿1 instrrnts awe init￿ty Tec0Jnr￿d at If￿￿on value and $ubSeQ￿nIY rneas￿ed al thdr
settlèment
FunLI aCc¢xt￿ng
The¢hafity rew*s inctynin9¥esOu￿10d￿tm￿eTA4￿eIhw *tylimdssI￿thAbotrI8led 85 ￿S￿l¢led. based
on ffte wtsh45 of tho thjntys.
UN••trl¢t•d can bg used in accwdanc•with tro d￿ll￿ble obiedwes al the discrelim ofthe ¢Jired0￿.
The direclors can use part of Ihe knd5 IMI lffie to kne specific prqeds aThJ Set
deslgnaled funds lo tlus.
14

Oceana UK
{a ctswny timrfed by guaranlefjl
Notss lo the finw¢lal ¥tst•m•nts
lorth• y•ar ended 31 December 2021
R•5trict•d fLThts can th be lof Ihe part*Alaw ￿sIn"￿e¢l p￿￿o$e$ obie¢iNes of the chaily.
Restsiclpjns we imposed by dofi￿ or hjntts we raised for 5perified reslricted puffjtssès.
Op•rniirtg
Thè ¢ost ofopeialkng leases 15 to Ihg stalen￿nt of Finanfial Adiiili*5 4)ver Iho period 10 whKh Ihey
The cornwy opernles a derw￿d flx its empbyees. A dofwed conl1*￿tsn 15 a pen5¢0n
an urtdei wh¢h Ihe ¢Nroany pays fixed conlrthts.ons inlo a separate eThth'ty. Once Ihe c¢Jnlributions have
tr*en paid c￿nY ha$ ro fvther p•
The ton1ribut￿Trs are iecognised as ￿ exrense ih• s￿lement ol FIft￿Val AdivilE5 when they fall due.
Afflounls nol patil a18 as a thabthty n Ihe 8alarKe SI￿1. assets of Ihe plan aro held
separ*dy trom Ihe in inde￿l¥Jen￿ •lnMnisteted lunds.
In Frfeparing finan0* slalemenisit is necess¥y tsmake c•1ahi judgen*nt$. esbmales and 355umptions that
alfe¢¢ the amounls Tecognised in Ihe finanual 51alements. The follyrting jwjyements and estimates are
considered by th• Tnjslees lo rTrJst 5ignificanl eltecls on amnls recOgn￿ed in the fmgncaal
st318m8nis.'
Useful Economic Lib*s- The anrwal dÈpreciaiion chai9e fot and e(•Npment and cower equiprnenl
Is sen5its.ve to Change in the e5timaled u5elul econthw ￿￿e5 iesKlual ¥akJe of as$els. These afe
Inctyne frcrfn d¢¥wllons and Ipgacles
Unrestri
Restrkted
funds
1021
2020
Oon*ions and gfts
31931
32.938
136.878
3U31
32.938
136.878
ExPendIt￿rI
2021
2120
ExpeTh*lure indude>
SlalVco$151not¢ 6)
AL*JrfDrfs iemuf*rat•)n- wrrEnl year
D￿tratiOn ol tangitle fwed assets
111S23
7.560
1&010
122.535
7.320
15.063
15

Oceana UK
(a cthryany linrted by guar¥lee)
oles lo th• stalem￿tr
for the year endtd 31 O•celnl￿ 2021
ChaThtable aelbViti05
Oirnrt
¢0s15
Tolal
2021
Total
2020
costs
Chaidabkn a¢tN
481.776
34,711
S24,047
467,546
S Cosl•l rnlslng fvnd5
Dirnet
Support Go¥emance
¢￿ts
costs
Total
2920
Total
Z020
Cosl ol r￿￿￿9 funds
57.113
6.718
63.131
51.138
recl c05t5' irKlude 31 costs witsNwed in delv•W of Ihe relev3rf aciv4Ay.
'Support and 9overnance cosl$' Lryise premises •xpeAses and c4Jsts. post3ge, pfinlblg and
5talimry. depteaalion. travel. bank tharges. te*s*K￿. expenses. wages relat¥l9 to govemarKe.
authtofs iemunwaikn and bad debls.
Employ•
2fj21
2020
&aff Costs
Wages ￿31￿$
Soclal stturity cosls
Pèn51
107.411
97
2.6311
107.488
12.420
2,627
118.$2J
122.S35
A¥era9e nurnber ofeffjthe95
t4wnb•r
Numb•r
Cosi ol ralsng funds
D￿)ry ts yea lh#eT￿le ￿er￿￿et$￿￿O [￿eNed ernpknyee bene&ts ofmue Ihan t60.00012020: nffj.
The th*ity CLMsthf5 it5 k•y lo be ts InJsle95 ar￿ Ihe Op￿¢d mwagers, ft
ol tr*se have received ffj i•muneralion benefts dl•7￿ Ihe year 202112020.. £
Dirncto
None olihe thred¢Ys recefved any rLYrAwwaI￿n {2020: E nffj. No dwe4or expen58s bew Y£uvred by
the ch81iy kn the year [2020.. £ ￿).
16

Oceana UK
la cNty>any by gJar•ilee)
Notes lo the fina￿￿101 stalÈn*nts
torthe y•arend•d 31 De¢enthr 2021
Ta¥411on
Oceana UK is a re9olwed dwrty and has Th) thalxffity lo taxati￿ M Its Ihe year.
TangNe a$s¢ts
Planl and
Compirter
eq•nent Ewlpi)wtyt
Totsl
A$ of 1 January 2021
Addititffi$ 2021
1*.887
139.940
2.515
2.515
As of31 Dttemb•r 2021
135.187
142.455
Al l Janu*y 2021
1,844
61.6SO
ch￿ lor lh• yeaF
14299
781
15.080
Al 31 De¢en*er 2021
74.1•5
2ffi2S
76,730
Al 31 Derember 2021
62,782
2.943
65,725
At 31 Decernber 2020
77.081
78.290
Oebttsrn
20
2020
702
21
15.585
723
16.585
Induded wthin other •1 2020 is an ol t6.585 rektlw lo a i•ntsl dgp05l rental d•po5il
was rtlurned ￿ 2021 in fiAI.
17

Oceana UK
(aoyrpny trnileil by guaranleel
No1•5 lo the finan¢lal ¥tatpments
lortht year •¥*LI 31 December 2011
IO Crtdltorn: afftowts lal4ng Tmlthln one year
2021
2•2Q
Trade credilor5
Olher credlors
Amounts C￿ed 10 wdaled partie5
Other ia¥atim ar*J so¢tal secunty
78l*X*
8.488
510
50,801
3.359
7.379
52,2
3.349
7,682
70,537
Induded kn Othw rJvJikws atV* 15 E514 relatry to persi¢m5 Pl)XI.. £5101.
11 Analysis ol charblable lyNIs
At
31 l>JrEmbvr
Ger￿1 lunds
637.404
31938
1587.878)
12,464
12 An•lysls ot ne¢asséts fvnds
T*YJlt
¢urr•nt
IlablMIIEs
Currèni
Toial
559ts
Gèneral frjnds
65.725
158.571
{141.8321
82A64
13 Ll•bllJty tt+ the m•mbe
Every fflen4)er of the cofflpany ynderlake5 ￿ c4)niTd￿lè an am(￿11 nol exrxEding ti to assets ol the
Charitable in Ihe evenl ol the rlknpany ljeffjy twound up whib Ih•y are a member, N wthn one
year after Ihey Cease lo be a merter. TIu5 C4)nlrtbub"on Ihe paymeni of the debls and Ybabili*S ol the

Oceana UK
(a ojfflpany limit•il by guar*èl
Note5 tr* the fiM￿la1 $t¥lwnÈnts
Ivrthe yeareAded 31 Decaffiber 2021
14 Anaty5is oIca5h and ta5h •qulvai•nts
20Z1
2•20
Cash al
613,L
15 R8la¢qd party trnnsa¢tlons
A5 al Ihe y*ar.￿d OEeana UK ¢Jwed a b3knGe of £28.368 12020.. £50.4551 to Fundaoon OE•ana. This
bal￿e 15 ¢OrnWi5ed 01 É28.368 charged to ocea[￿ UK the atyoeN*ni si9ne(I between partlgs IOT
expenses incLXTed ty FUnda￿fi Oceana on behau of Oceana ¢JK. Oce￿• UK also a baknce ol
£23.890{2020.' £3131 ioLke•ia Inc. f0rllw￿e$P¥￿l ￿ behalofo￿na UK. F¥utoleXpen5escLrre￿OfyaU19
lo Oceana Inc. Pahl by Oceana UIQ These affThirts are indudpd *Ythin nolè 10.
1$ Ullkn•t• conlffollin9 party
The Charily is a whdty r/*med 5ubshthary ol Oceana, I￿. whK* is tt* thlirnal• pareni company incorporaled
Ml Ihe Distr￿1 ol Columbia. The reg15tered oif¢t• ofoceana. 1025 CL¥￿ti>jI Ave. NW. Sutte 200.
Wa5hiryton. D.C. 2CI)36. United siat•$ 01Am￿.
The WI￿paI pwpose aThJ ￿ of Ihe par*il 15 tr* ￿￿ect¥￿ ollht worbj's oceans Io gJslakn
Ihe firde ollile.
17 Operntlry le•s¢s
The crJ51 of operairy kases15 r*arged lo Ihe Slalement ol o¥w Ihe wlott to whth Ihey
2021
2020
Wllhln one yeaw
2.8BO
19