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← The Countryside Alliance Foundation

2024-12-31-accounts

Registered number: 05669451 Charity number: 1121034

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 6
Trustees' responsibilities statement 7
Independent auditors' report on the financial statements 8 - 13
Statement of financial activities 14
Balance sheet 15 - 16
Statement of cash flows 17
Notes to the financial statements 18 - 32

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Andrew Ogg, Chair (Until 21 March 2024) (resigned 3 December 2024)
Timothy Russ (resigned 21 March 2024)
Guy Portwin, Chair (From 21 March 2024 until 3 September 2024) (resigned 3
December 2024)
The Rt Hon The Lord Herbert of South Downs CBE PC, Chair (From 3 September
2024) (appointed 21 March 2024)
Karen Silcock (appointed 21 March 2024)
Julian Glover (appointed 3 December 2024)
Fiona Reynard (appointed 3 December 2024)
Julian Metherell (appointed 3 December 2024)
The Rt Hon The Baroness Prentis of Banbury PC KC (appointed 13 May 2025)
Company Registered
Number
05669451
Charity Registered
Number
1121034
Registered Office
China Works
Black Pince Road
Vauxhall
London
SE1 7SJ
Company Secretary
Andrew Ogg
Chief executive officer
Tim Bonner
Independent auditors
Streets Audit LLP
Chartered accountants & statutory auditor
Tower House
Lucy Tower Street
Lincoln
LN1 1XW

Page 1

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report with the financial statements of the Charity for the year ended 31 December 2024. On 1 September 2024 the operations of the sister organisation Working for the Contryside (previously Countryside Alliance) was transferred to the charity.

Structure, Governance and Management

The Company is limited by guarantee and is a Charity registered in England and Wales. It is governed by its Memorandum and Articles of Association and is a public benefit entity.

The Trustees in office during the year were as follows:

The Rt Hon The Lord Herbert of South Downs CBE PC Karen Silcock Julian Glover Fiona Reynard Julian Metherell Andrew Ogg (resigned 3 December 2024) Guy Portwin (resigned 3 December 2024) Timothy Russ (resigned 21 March 2024)

Trustees are appointed by resolution of the existing Trustees, initially for three years, and renewable by resolution of the Trustees for one further term of three years. It is the Trustees’ intention to appoint new Trustees to represent skills and interests that fully cover the scope of the Foundation's activities.

All Trustees receive relevant Charity documentation as part of the induction programme and are kept up to date with policy news through Board and Trustee meetings.

The Charity has a Board of six Trustees all of whom are members. The Board meets four times a year and is chaired by the Chair of Trustees. Relevant papers are circulated before each meeting and minutes taken. The Finance and Audit Committee also meets quarterly, reviewing financial and commercial information, and reporting to the subsequent main Board meeting.

The Trustees are responsible for the Charity’s risk management and internal control systems. The continuing economic uncertainty remains a risk to its fundraising capabilities and as a result financial plans and policies are constantly reviewed and updated.

The Charity enjoys a close link with its sister organisation, Working for the Countryside, where staff are employed through joint contracts to enable flexible availability of resource when needed. The Trustees delegate day to day management of the Charity to key personnel who include but not exclusively the Chief Executive and Deputy Executive Chair.

Page 2

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and Activities

‘Sustainable development’ means “development that meets the needs of the present without compromising the ability of future generations to meet their own needs”.

• The relief of poverty and the improvement of conditions of life in socially and economically disadvantaged communities

• The promotion of community participation in healthy recreation in particular by the provision of facilities and the organising of outdoor activities that are capable of promoting physical and mental health and wellbeing.

The Charity undertakes activities in relation to these objectives. Promotion through party political conferences and smaller educational projects also play an important part in the continued work of the Charity for public benefit.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the future aims and objectives.

The Trustees measure the success of the year against the objectives set using financial and non-financial performance indicators. The criteria are set differently across the projects undertaken by the Charity. The benefits of the projects are assessed not only in terms of the number of persons participating in the projects but also the impact of the projects on the individuals themselves. The review of the year sets out the performance of the charitable activities.

Review of the Period

On the 1 September 2024 Working for the Countryside entered into a Deed of Transfer, relating to its assets and undertakings. From this date the activities of Working for the Countryside transferred to The Countryside Alliance Foundation. This transfer affects the legal structure of the organisation, but its activities will continue unaffected.

The Trustees are pleased to report an increase in charitable activities over the period.

Page 3

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Fishing for Schools

Fishing for Schools has introduced more than 4,500 disadvantaged young people to angling, river conservation, and the natural environment, and has developed into a formal Ofqual-recognised qualification. The programme helps young people re-engage with education, build confidence, and develop transferable skills that support wellbeing. Recent beneficiaries include pupils in alternative provision in the West Midlands, and a primary school in an area of high deprivation, where over 40% of children receive free school meals and one third have SEN.

Future Countryside

The second Future Countryside conference was held at in June 2024. Future Countryside set out with the aim of putting people at the heart of countryside policy, looking to bridge divides between experts and advocates in these different fields, as a place for shared discussion. The intention was to raise awareness of the centrality of countryside issues in people's lives as the next general election approached.

Communities

The Alliance has delivered an extensive programme of research, education, campaigning, and cross-sector partnership work that provides tangible social benefit to rural communities. All of our activities are undertaken not for commercial gain, but to advance rural wellbeing, public understanding, and policy outcomes that support countryside communities and livelihoods.

Research, policy engagement and public evidence are central to our charitable purpose. We have submitted written and oral evidence to major Parliamentary inquiries, and responded to key government consultations.

Our education and youth programmes continue to grow, widening access to nature, skills development and rural career pathways. Through these practical programmes, partnerships and evidence-led interventions, the Alliance demonstrates a sustained record of charitable activity advancing rural welfare, education and community resilience.

We also work to secure and enhance the long-term sustainability of a range of activities that benefit the environment, the rural economy and rural communities. Recreational activities such as fishing, shooting, trail and drag hunting and horse racing are critical to the social and economic sustainability of many marginal rural communities. Land and wildlife management practicies including heather burning, deer management and legal predator control are vital for conservation and reversing biodiversity decline.

Page 4

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Countryside Alliance Awards

The Countryside Awards – often known as the Rural Oscars – serve to highlight the best rural businesses in England, Wales, Scotland and Northern Ireland. These awards shine a spotlight on the incredible businesses, individuals, and initiatives that make the United Kingdom’s countryside a thriving, dynamic place to live and work. From local shops to beloved rural pubs, passionate food producers to community heroes, the Awards are more than just trophies: they recognise the spirit, innovation, and resilience at the core of rural life.

Volunteers

None of the activities of the Foundation would be possible without the help and unstinting support of our volunteers. Our 2024 activities were supported by 5 volunteers supporting F4S with a further 19 individuals assisting with show stands and conferences. The Trustees and all staff are eternally grateful for our volunteers continued hard work and support.

Fundraising Activities

Membership income is enhanced by our fundraising success and the generosity of our members and supporters. Major fundraising activities in the period included the Cheltenham Countryside Raceday, London Marathon sponsorship, and the General Election Appeal. The Campaign for Shooting, e-lobby requests and draws also made significant contributions.

Financial Review

The Charity made a surplus of £506,434 in 2024 on income of £1,974,249. This surplus includes a Corporate Gift Aid donation from Working for the Countryside (formerly known as Countryside Alliance) of £269,603 on the transfer of operations at 1 September 2024.

The balance sheet showed net assets of £517,396 at 31 December 2024.

Going Concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details are provided in the accounting policies.

Reserves Policy

Restricted funds are specific to the purpose presented by the donor and are ring-fenced as such for charitable projects. Restricted funds at 31 December 2024 were £20,320 (2023 - £6,920). Restricted funds are ringfenced in a separate bank account.

The reserves policy states a requirement of at least three months of operational costs in unrestricted reserves. Two months of operational expenditure were held at the year end. During the current year, fundraising efforts have proved effective and costs have been controlled so that cash reserves have been accumulated to meet this target by December 2025.

Page 5

THE coupTfRYSIDE ALUANCE FOUNDATION (A company Ilmlted by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Prlnclpal Rlsks The Charity's Tnjstees have given consideration lo the major risks to which the Charity is exposed and salisfied Ihemsefves that systems or procedures are established in order to manage those risks. The principal risks of the Charity are idenirfied and rewewed, failing uTrJer the headings of Governance. Operations. Finances, Environmental l External, Compliance. A brief summary of major risks Klenlrfied by the Chartty include (but not exhaustive): Income generation. Compliance and duty of care when working with participants in all activitEs. Cost contr￿. Key personnel. The risks have been reviewed and ar4)rcpriale rn1tigat￿n and managernent systems put in place. Future Plans A(Jdilional fundraising income is being generated by the opportunittes open lo wts now that the commerci￿ leam Is complete and we move on Irom transition. Our PoifÉi¢al. Media and Campaigns teams are continuing to meet the challenges engendered by increased political volatility. Approved by order of the members of the board of Trustees on 16 December 2025 and signed on their behalf by: Karen Sllcock Chair of the Finance and AL*Jit Committee Page 6

THE COUPUR YSIDE ALLIANCE FOUNDATIOII (A company Ilmlted by guarantee) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees (who are also the directors of Ihe Charity for Ihe purposes of company lawl are responsible for preparing the Trustees, report and the linancial statements in accordance wilh applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practi￿1. Company law requires the Trustees to prepare linancial statefflerlts for each financial year. Under company law, the Trustees must not approve the financial statemenls unless Ihey are satisfied Ihal they gtve a true and lair Vlew ol the slate of affairs ol the Charity and ol ils incoming resources and application ol resources. including its income and expenditure. for that period. In preparing these financial statements. the Trusteès are required to.. select suitable accounting FK)licies and then apply them consislent]y." observe the methods and principles of the Charities SORP IFRS 1021: make judgments and accounting estimates th* are reasonable and prudenl; slate whether applFcable UK Accounting Standards (FRS 1021 have been followed, subject to any fflaterFal departures disclosed and explained in the linancial statements., prepare the linancial statements on Ihe going concern basis ￿n￿sS it is inaF4)ropriate to presume that Ihe Charity thryll continue in bjsiness. The Trustees are restK)nsibSe lor keeping adeqvale accounling records that are sulficient to shcm and explain the Charivs transactions and disclose wtlh reasonable accuracy at any time the linan¢ial ￿sitIon of the Charity and enable them lo ensure that the financial slatemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets ol the Charity and hence for taking reasonabie steps for the prevention and detection ol fraud and other irregularities. Approv8d by order ot the members of ihe lThrd of Trustees on 16 December 2025 and s￿ned on its behalf by.. Kaien Silcock Chair of the Finance and AJAil Committee Page 7

THE COUNTRYSIDE ALLIANCE FOUNDATION
(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION

Opinion

We have audited the financial statements of The Countryside Alliance Foundation(the 'charity') for the year
ended 31 December 2024 which comprise the Statement of financial activities, the Balance sheet, the Statement
of cash flows and the related notes, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.

Page 8

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements
and our Auditors' report thereon. The Trustees are responsible for the other information contained within the
Annual report. Our opinion on the financial statements does not cover the other information and, except to the
extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion:

Page 9

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION (CONTINUED)

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.

Page 10

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited to:

Page 11

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION (CONTINUED)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional
scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that we
identify during our audit.

Other matters

The prior year financial statements were unaudited.

Page 12

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE COUNTRYSIDE ALLIANCE FOUNDATION (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Anderson (Senior statutory auditor)

for and on behalf of Streets Audit LLP Chartered accountants & statutory auditor Tower House Lucy Tower Street Lincoln LN1 1XW Date: � 19 � � December � � � � � � � � 2025 � �

Page 13

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
5
Other trading activities
6
Total income
Expenditure on:
Raising funds
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2024
£
79,938
-
79,938
-
66,538
66,538
13,400
6,920
13,400
20,320		 Unrestricted
funds
2024
£
1,723,742
170,569
1,894,311
567,452
833,825
1,401,277
493,034
4,042
493,034
497,076		 Total
funds
2024
£
1,803,680
170,569
1,974,249
567,452
900,363
1,467,815
506,434
10,962
506,434
517,396		 Total
funds
2023
£
307,431
17,851
325,282
128,535
202,441
330,976
(5,694)
16,656
(5,694)
10,962		 
The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 18 to 32 form part of these financial statements.

Page 14

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee) REGISTERED NUMBER: 05669451

BALANCE SHEET
AS AT 31 DECEMBER 2024
Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
16
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
17
Net assets excluding pension
Total net assets		 16,229
481,077
351,617
848,923
(677,600)		 2024
£
354,267
100
354,367
525,690
(8,294)
517,396
517,396		 -
51,328
9,256
60,584
(30,708)		 2023
£
28
-
28
29,904
(18,942)
10,962
10,962		 
Page 15

THE COuP￿RysIDE ALLIANCE FOUNDATION (A cofflpany Ilmlled by guaranlee) REGISTERED NUMBER: 05669451 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 2024 2023 Note Charity lunds Restricted lunds Unrestricted lunds 18 18 20,320 497,076 6,920 Total funds 517.396 10,962 The Trustees acknowledge their responsibilities for complying ￿th the requiremerrts of Ihe Acl with respect to accounting records and preparation of linancial statements. The financial statements have been prepared in accordance *ryth the provisions applscable lo entities subject to the small companies regime. The financial statements were approved and airthorised for issue by the Trustees on 16 December 2025 and signed on Iheir behalf by: Karen Silcock Chair ol the Finance and Audit Commitlee The notes on pages 18 to 32 tOTm part of these financial stalements. Page 16

THE COUNTRYSIDE ALLIANCE FOUNDATION (A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

Cash flows from operating activities
Net cash used in operating activities
Repayments of borrowing
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 18 to 32 form part of these financial statements		 2024
£
353,009
-
(10,648)
342,361
9,256
351,617		 2023
£
(45,002)
-
(10,649)
(55,651)
64,907
9,256		 
Page 17

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

2. General information

The Countryside Alliance Foundation (the Charity) is a limited company by guarantee incorporated in
England and Wales and a registered charity. The Charity's regsitered office is at China Works, Black
Prince Road, Vauxhall, London, SE1 7SJ. The Charity's principal activity is promoting the conservation,
protection and improvement of the environment.

3. Accounting policies

3.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Countryside Alliance Foundation 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.

3.2 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any
material uncertainties related to events or conditions that may cast significant doubt on the ability of
the charity to continue as a going concern. The Trustees make this assessment in respect of a period
of at least one year from the date of authorisation for issue of the financial statements and have
concluded that the charity has adequate resources to continue in operational existence for the
foreseeable future and there are no material uncertainties about the charity's ability to continue as a
going concern, thus they continue to adopt the going concern basis of accounting in preparing the
financial statements.

3.3 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. If these
conditions are not met then the income is deferred. Specific policies apply to the following categories
of income:

(a) Membership income is treated as a donation and is accounted for when received.

(b) Legacy income is accounted for based on settlement of the estate or payment whichever is
earlier.

Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.

Page 18

THE COUNTRYSIDE ALLIANCE FOUNDATION
(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies (continued)

3.4 Expenditure

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. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

3.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

-
Computer Equipmentstraight line over 3 years

3.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on
investments’ in the Statement of financial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

Page 19

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies (continued)

3.7 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed
and variable overheads.

3.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.

3.9 Liabilities

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.

3.10 Financial instruments

The Charity only has financial assets and financial 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.

3.11 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight-
line basis over the lease term.

3.12 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 raising and
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.

Page 20

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year are discussed below.

Tangible fixed assets are recognised at cost or valuation, less accumulated depreciation and any
impairment. Depreciation takes place over the estimated useful life, down to the assessed residual value.
The carrying amount of the company's fixed assets is tested as soon as changed conditions show that a
need for impairment has arisen.

The recoverability of debtors and associated provisioning is considered on a regular basis. When
calculating the debtor provision, the directors consider the age of the debts and the financial position of its
customers.

5. Income from donations and legacies

Donations
Legacies
Membership
Donations
Legacies		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
79,938
705,350
-
35,245
-
983,147
79,938
1,723,742
Restricted
funds
2023
Unrestricted
funds
2023
£
£
103,690
115,219
-
88,522
103,690
203,741		 Total
funds
2024
£
785,288
35,245
983,147
1,803,680
Total
funds
2023
£
218,909
88,522
307,431 
Donations include £269,603 (2023 - £25,000) from Working for the Countryside (previously Countryside
Alliance).

Page 21

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. Income from other trading activities

Income from fundraising events

Sales of Merchandise
Fundraising Income
Other Revenue
Aintree Race Day
London Marathon		 Unrestricted
funds
2024
£
22,364
135,961
12,244
170,569
Restricted
funds
2023
Unrestricted
funds
2023
£
£
3,596
-
-
14,255
3,596
14,255		 Total
funds
2024
£
22,364
135,961
12,244
170,569
Total
funds
2023
£
3,596
14,255
17,851 
Page 22

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7. Analysis of expenditure on charitable activities

Summary by fund type

Fishing for Schools
Future Countryside
Membership Activities
Fishing for Schools
Falconry for Schools
Analysis of expenditure by activities
Fishing for Schools
Future Countryside
Membership Activities		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
46,538
141,535
20,000
55,701
-
636,589
66,538
833,825
Restricted
funds
2023
Unrestricted
funds
2023
£
£
76,886
63,035
32,000
30,520
108,886
93,555
Activities
undertaken
directly
2024
Total
funds
2024
£
£
188,073
188,073
75,701
75,701
636,589
636,589
900,363
900,363		 Total
2024
£
188,073
75,701
636,589
900,363
Total
2023
£
139,921
62,520
202,441
Total
funds
2023
£
139,921
62,520
-
202,441

8. Analysis of expenditure by activities

Page 23

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

9. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £15,450 ( 2023 - £3,775 ). The prior year relates to independent examination fees.

10. Staff costs

Wages and salaries 2024
£
567,452
567,452		 2023
£
125,633
125,633 
The average number of persons employed by the Charity during the year was as follows:
2024 2023
No. No.
Charity Operations 8 2 
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
2024 2023
No. No.
In the band £60,001 - £70,000 - 1
In the band £70,001 - £80,000 1 - 
29 volunteers (2023 - 2 volunteers) were engaged during the year assisting with Fishing for Schools,
show stands, and conferences.

The key management personnel of charity comprise of the Chief Executive. The total amount of
employee benefits (including employer pension contributions and employer national insurance
contributions) received by key management personnel for their services to the charity since 1 September
2024 was £27,567 (2023 - £Nil).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) . Transactions with Trustees have been disclosed in note 25.

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL) . 

Page 24

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12. Tangible fixed assets

Cost or valuation
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Computer
equipment
and CRM
developmen
t
£
1,295
396,566
397,861
1,267
42,327
43,594
354,267
28		 
Page 25

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13.
Fixed asset investments
Cost or valuation
Additions
At 31 December 2024
Net book value
At 31 December 2024
Principal subsidiaries
The following was a subsidiary undertaking of the Charity:
Name
Company
number
Countryside Alliance Foundation Trading Limited
15571711
The financial results of the dormant subsidiary for the year were:
Name
Countryside Alliance Foundation Trading Limited
14.
Stocks
2024
£
Stock
16,229		 Investments
in
subsidiary
companies
£
100
100
100
Holding
100%
Net assets
£
100
2023
£
-		 
Page 26

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

15. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
1,150
50,409
429,518
481,077		 2023
£
-
-
51,328
51,328

16. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Amounts owed to Countryside Alliance
Accruals and other creditors		 2024
£
10,648
434,455
-
232,497
677,600		 2023
£
10,648
2,910
11,884
5,266
30,708 
At the year-end, the Charity had not received any income in advance for events occuring in 2025.

Other creditors includes £100,000 (2023 - £Nil) of unsecured member loans.

17. Creditors: Amounts falling due after more than one year

2024 2023
£ £
Bank loans 8,294 18,942 
Page 27

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

18. Statement of funds

Statement of funds - current year

Unrestricted funds
Unrestricted Funds
Restricted funds
Fishing for Schools
Casting for Recovery
Future Countryside
Total of funds		 Balance at 1
January
2024
£
4,042
5,900
1,020
-
6,920
10,962		 Income
£
1,894,311
55,938
-
24,000
79,938
1,974,249		 Expenditure
£
(1,401,277)
(46,538)
-
(20,000)
(66,538)
(1,467,815)		 Balance at
31
December
2024
£
497,076
15,300
1,020
4,000
20,320
517,396 
Restricted funds are income funds subject to certain activities specified by donors. Unused restricted
funds are allocated against activities for the following financial year.

Page 28

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

18. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Unrestricted Funds
Restricted funds
Fishing for Schools
Casting for Recovery
Future Countryside
Total of funds		 Balance at
1 January
2023
£
8,136
7,500
1,020
-
8,520
16,656		 Income
£
217,996
75,286
-
32,000
107,286
325,282		 Expenditure
£
(198,596)
(100,380)
-
(32,000)
(132,380)
(330,976)		 Transfers
in/out
£
(23,494)
23,494
-
-
23,494
-		 Balance at
31
December
2023
£
4,042
5,900
1,020
-
6,920
10,962 
Page 29

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

19. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at
1 January
2023
£
8,136
8,520
16,656		 Balance at 1
January
2024
£
4,042
6,920
10,962
Income
£
217,996
107,286
325,282		 Income
£
1,894,311
79,938
1,974,249
Expenditure
£
(198,596)
(132,380)
(330,976)		 Expenditure
£
(1,401,277)
(66,538)
(1,467,815)
Transfers
in/out
£
(23,494)
23,494
-		 Balance at
31
December
2024
£
497,076
20,320
517,396
Balance at
31
December
2023
£
4,042
6,920
Summary of funds - prior year
General funds
Restricted funds
10,962

20. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
354,267
20,320
828,603
-
(677,500)
-
(8,294)
20,320
497,076		 Total
funds
2024
£
354,267
848,923
(677,500)
(8,294)
517,396 
Page 30

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

20. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2023
£
-
6,920
-
-
6,920		 Unrestricted
funds
2023
£
28
53,664
(30,708)
(18,942)
4,042		 Total
funds
2023
£
28
60,584
(30,708)
(18,942)
10,962

21. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the period (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in stocks
Increase in debtors
Increase/(decrease) in creditors
Capital additions
Net cash provided by/(used in) operating activities
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 2024
£
506,434
42,327
(16,229)
(429,749)
646,792
(396,566)
353,009
2024
£
351,617
351,617		 2023
£
(5,694)
385
-
(46,711)
7,018
-
(45,002)
2023
£
9,256
9,256

22. Analysis of cash and cash equivalents

Page 31

THE COUNTRYSIDE ALLIANCE FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

23. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year		 At 1
January
2024
£
9,256
(10,648)
(18,942)
(20,334)		 Cash flows
£
342,361
-
10,648
353,009		 At 31
December
2024
£
351,617
(10,648)
(8,294)
332,675

24. Operating lease commitments

At 31 December 2024 the Charity had commitments to make future minimum lease payments under non-
cancellable operating leases as follows:
2024 2023
£ £
Not later than 1 year 52,452 -

25. Related party transactions

The Countryside Alliance Foundation is a sister organisation of Working for the Countryside (formerly
known as Countryside Alliance).

There is an intercompany balance of £Nil (2023 - £11,884) owed to Working for the Countryside for other
costs incurred. During the year, £269,603 (2023 - £25,000) was received from Working for the
Countryside, which in 2024 related to the Corporate Gift Aid of the net asset balances transferred to The
Countryside Alliance Foundation on transfer of operations as at 1 September 2024.

Amounts totalling £39,140 (2023 - £Nil) have been paid to two trustees (Andrew Ogg - £19,570, The Rt
Hon The Lord Herbert of South Downs CBE PC - £19,570) during the year in respect of consultancy
services provided. Andrew Ogg resigned as a trustee on 3 December 2024.

Page 32