## Climate Outreach Information Network
Annual Report and Statement of Financial Activities For the year ended 31 March 2025
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## Contents
|Contents||
|---|---|
|Reference and administrative details|3|
|Letter from the Chief Executive Offcer|4|
|Trustees’ Report|7|
|1. Climate Outreach objectives and activities|7|
|Our main activities in 2024-25|7|
|Public benefit|9|
|2. Our impact in 2024-25|10|
|3. Plans for next year 2025-26|11|
|4. Financial Review|12|
|5. Structure, Governance and Management|13|
|6. Statement of Trustees’ responsibilities|14|
|Independent Auditors’ report to the Members of Climate Outreach|16|
|Statement of fnancial activities for the year ended 31 March 2025|20|
|Balance sheet as at 31 March 2025|21|
|Cash fow statement for the year ended 31 March 2025|22|
|Notes to the Financial Statements for the Year Ended 31 March 2025|23|
_Cover image: Nuala Godfrey, who works for The Green Estate Community Interest Company in Sheffield, works to maintain some of the planting at part of the Grey to Green development in Sheffield, South Yorkshire, UK. The development has created a network of new paths and cycleways and transformed an area that was previously tarmac into a green public space. It is the UK’s largest retrofit sustainable urban draining scheme (SuDs), capturing pollutants including from car tyres, road wear, oils and other sources and stopping them from entering the watercourses. The image is one of over 150 new images added to the Climate Visuals library this year. Credit: Alastair Johnstone-Hack / Climate Visuals._
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## Reference and administrative details
|**Charity reg no:**
1123315 (England and Wales)
**Company Number:**06459313 (England and Wales)
**Trustees:**
Susan Kuczynska (Chair)
Daniel Hale
Dr Eleanor Murtagh
Elizabeth Gadd (Appointed 18th September 2025)
Dr Halima Sacranie
Ludovic Phalippou (Resigned 11th June 2025)
Mohini Raichura-Brown (Appointed 18th September 2025)
Peter Morley
Phil Bloomer (Resigned 18th September 2025)
Pollyanna Carr
Salka Sigurdardottir|**Charity reg no:**
1123315 (England and Wales)
**Company Number:**06459313 (England and Wales)
**Trustees:**
Susan Kuczynska (Chair)
Daniel Hale
Dr Eleanor Murtagh
Elizabeth Gadd (Appointed 18th September 2025)
Dr Halima Sacranie
Ludovic Phalippou (Resigned 11th June 2025)
Mohini Raichura-Brown (Appointed 18th September 2025)
Peter Morley
Phil Bloomer (Resigned 18th September 2025)
Pollyanna Carr
Salka Sigurdardottir|
|---|---|
|**Management:**|Rachael Orr, Chief Executive Offcer
Zoe Macalpine, Head of Income Generation|
|**Registered Offce:**
Suite I Windrush Court, Abingdon
Business Park, Abingdon, Oxfordshire, OX14 1JE
**Statutory Auditor:**
UHY Ross Brooke
Suite I, Windrush Court
Abingdon Business Park
Abingdon
Oxfordshire OX14 1SY
**Banker:**
The Cooperative Bank
Business Banking
M60 4EP||
Climate Outreach Information Network (trading as Climate Outreach) is a registered charity (no. 1123315), incorporated as a company limited by guarantee (no. 06459313) under the Companies Act 2006. It is governed by its Memorandum and Articles of Association. The liability of members in the event of the charity being wound up is limited £1 each. The Charity Trustees, who are also Directors of the Company, present their annual report and the charity's financial statements for the year.
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## Letter from the Chief Executive Officer
In July 2024, the UK elected the greenest parliament ever. Labour won a landslide on a platform of ambitious climate action and supercharging clean energy. Polling has found Labour’s ambition on climate won them votes.
Building on our strong relationship with key civil servants, Climate Outreach increased our focus and resource on pushing the Government to commit to publishing a public engagement strategy on climate. In December, we were delighted that the Government announced it would produce a ‘public participation strategy’ on climate by the end of 2025. We believe this strategy, and the work it can deliver, will be critical to realising the Government’s climate ambitions.
To support this work, we have convened a new coalition - the ACE Coalition - of key organisations working on engaging and informing people across the country on climate and nature. Together, we have hosted events and workshops with senior civil servants and wider civil society partners to shape this strategy. We have spoken on public platforms with the Minister for Climate on a number of occasions and been invited to join the Net Zero Councils’ Public Participation Working Group. We look forward to exploring how we can help deliver this strategy once it is published.
In April we released our 2024 edition of Britain Talks Climate. Hundreds of people attended our launch webinar and the findings and insights from the report were brief to all main political parties as they prepared their General Election manifestos.
A key part of our work is taking the insights from research like Britain Talks Climate and getting it into the hands of communicators, charities and community groups. We have delivered over 40 workshops and training sessions for over 30 organisations. Our training methodology has been included as part of bigger, longer term projects including a partnership with Kings College London on adaptation, a placed based partnership with Zero Carbon Cumbria, and a University of Glasgow led project on climate communication and public engagement.
Our Climate Visuals platform has continued to grow this year with new images and an expanded user base. Highlights include a new collection of images of the impacts of the energy and cost of living crises images across Europe, and an exhibition of our Visualising Air Pollution collection, at the World Health Organisation's Second Global Conference on Air Pollution and Health in Cartagena. We now have over 13,000 registered accounts on our site and we saw nearly 5,000 image downloads from partners.
This year also brought funding challenges. Two significant multi-year programmes concluded - our work on communicating climate justice in Europe and our partnership work in Australia. Like others, we have found the funding landscape increasingly competitive and we haven’t been able to replace this funding at the level we hoped. This has led to our team reducing in size. We have tried to remain focused on the impact we can still deliver, and the new partnerships we can build to do this.
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While there is a lot to be optimistic and proud about, it is undeniable that the cross party consensus on tackling climate change began to fracture this year. In January we released a report entitled ‘What’s the Climate Story in 2025’. Based on interviews with more than 20 key advocates and opinion formers, it predicted this would be both a challenging and consequential year for our climate story. It found that we need to listen to underrepresented, impacted, and sceptical groups and meet them where they are; find ways to speak to an anxious public about building a better world and build broad, cross-sectoral coalitions to do thisBrit. This work feels even more crucial now than it did just a few months ago. It is the starting point for our work in the coming year, and work we hope to partner with many people and organisations to deliver.
**Rachael Orr Chief Executive Officer**
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Visitors attend an
open day at an
Edwardian terraced
house which has been
retrofitted and
insulated with
Birmingham Green
Doors, in Erdington,
Birmingham, on May
4th 2023. Part of a
new Climate Visuals
collection looking at
energy poverty.
Mary Turner / Climate
Visuals
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## **Highlights: shaping the public conversation on climate change**
1. Britain Talks Climate: equipping the climate sector for the general election In the run-up to the UK’s 2024 General Election, we launched a special edition of Britain Talks Climate to help campaigners, politicians, and communicators engage the public more effectively on climate issues. The updated research offered new insights into public opinion and voter attitudes, showing that climate leadership is more likely to win votes than lose them.
Throughout the year, we provided in-depth support to political parties, government and campaign organisations, helping shape the climate narratives used in their election messaging.
2. Building a narrative on climate and migration Over the year, Climate Outreach helped shape a more informed, humane narrative around climate-linked migration. Our report — Communicating Climate Change and Migration: A User’s Guide - provided research-backed framing guidance to journalists, advocates and policymakers. This has been used by a wide coalition of of civil society organisations and academics working in this field
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## **Trustees’ Report**
## 1. Climate Outreach objectives and activities
The objectives of Climate Outreach as set out in its governing document are: " to promote any charitable purposes at the discretion of the trustees concerning climate change and its impact.
**Our vision:** We want everyone to be involved in shaping a more sustainable, fairer world.
**Our mission:** We want to ensure people trust, support and have a say in the changes we must make to tackle climate change.
## Our main activities in 2024-25
## **A public participation strategy on climate**
In a major advocacy win, the UK Government committed to a Public Participation Strategy on climate in December 2024. This is something we have long called for, and we had built relationships with the new Government after the General Election to advocate strongly for it.
To help support the development of the strategy, we formed the ACE Coalition, a group of twelve expert organisations working on public engagement on climate and nature. We co-hosted workshops between coalition members and civil servants to feed in ideas, insights and examples of best practice. We were invited to be part of the Net Zero Council’s Public Participation Working Group and our CEO has attended and spoken at a number of events with the Minister leading the strategy, Climate Minister Kerry McCarthy.
## **Shaping and sharing great climate stories and community climate engagement**
We were part of a number of innovative partnership projects this year, running research and workshops in places around the country. We are working with Kings College London on a multi-year programme on how to better communicate on climate adaptation. With Zero Carbon Cumbria we are shaping new communications and impact measurement for organisations across Cumbria. In partnership with the University of Glasgow we are working with community groups across the city to translate our research into practical guidance for people to communicate effectively on climate, nature and sustainability.
We worked with one of our funders, Calouste Gulbenkian Foundation, to provide communication and storytelling support to their Portugal-based grantees, at their request. We hosted one-to-one advice clinics, and ran a workshop in Lisbon, focusing on making complex climate information accessible and building trust with your audience.
In February we hosted a high-profile networking event in central London, with people from across the climate sector, philanthropy and the media and a keynote address from Climate Minister Kerry McCarthy . The event was to showcase the work of many of the partners we have worked with to shape their climate storytelling.
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## Conducting groundbreaking and impactful research on engaging and involving people in tackling climate change
We launched our updated Britain Talks Climate research, delivered in partnership with More in Common and funded by the European Climate Foundation W e worked with four partners - Keep Scotland Beautiful, Stop Climate Chaos Scotland, Centre for Alternative Technology (CAT) and Development Trusts Association Wales (DTA Wales) - to conduct research on how people in Britain think and feel about climate and nature. This was especially relevant in the run up to the UK General Election in July 2024.
We shared advance findings with the main political parties at Westminster, Holyrood and the Senedd. We launched the report and toolkit with webinars in England, Scotland and Wales, which were attended by more than 800 people. We had some excellent feedback during these events, with people from local authorities to think tanks telling us how they would use the insights.
" This is so interesting and useful for a small charity to shape climate action work. Local is key and we are excited to work with our local community to make change happen together.’ " - Becky Whitmore, Project Support Officer at Cheshire Community Action
" So many incredibly useful insights, relevant to how to talk about climate, health and sustainability in the NHS, in academia, and with friends and family. " - Sarah Briggs, Medical Oncology Clinician and Clinical Lecturer at the University of Oxford
In partnership with Green Alliance we published ‘What’s the Climate Story in 2025’ . We conducted 20 research interviews with sector experts to identify key climate communication and engagement challenges for the next five years. These conversations provided valuable insights on navigating complexity, building public trust, and driving meaningful action. The findings were compiled into a report which was launched to key stakeholders in February.
## **Trusted messengers**
Alongside our main Britain Talks Climate research, we conducted deeper insights in how to build trust when talking about climate and nature. We turned these insights into a new workshop which we are delivering in partnership with the strategy consultancy the Connectives. We have run a number of these workshops both for groups of individuals and for in-house communications teams.
## **Climate Visuals**
Our Climate Visuals library now has more than 13,200 registered accounts, a growth of more than 2,500 registrations this year.
We published over 150 new images to the library, including a new collection of the impacts of the energy and cost of living crises in Europe, stories in the UK of community farming, urban biodiversity and adaptation, active travel and heat pumps and our ‘Carspreading’ collection, featuring images from the Clean Cities Campaign that highlight the damage huge cars do to people and places. Images from our Visualising Air Pollution collection, produced in collaboration with Clean Air Fund, were exhibited at the World Health Organisation's
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Second Global Conference on Air Pollution and Health in Cartagena, Colombia.
We created two new online guidance resources on the Climate Visuals platform. One was on visualising climate-linked migration, co-developed with photojournalists, migration experts, and communications professionals, offering practical, evidence-based advice to support respectful and accurate storytelling. The other was on visualising extreme heat, developed in partnership with Climate Resilience for All, targeted at photographers and picture editors working to visualise the reality of extreme heat around the world.
## COP29
In 2023 we concluded a multi-year programme designed to highlight the role of public engagement in helping countries to meet the UNFCCC Paris Agreement Targets. Through this programme, we successfully positioned Article 12 of the Paris Agreement (ACE) as a tool for progress towards reducing carbon emissions, through public participation. Despite this programme ending, we built on key partnerships at COP29 to participate in several key events. We partnered with the Australian Government to co-host an event on ACE and public participation. We emphasised the need for human-centred climate action, effective storytelling, and trust in policy implementation. In _Between Disappointment and Activism: How to Communicate about COPs_ , we explored strategies to sustain public engagement despite slow policy progress. Similarly, in _Accelerating Climate Action through People Power: A Global Citizen’s Assembly for COP29 and Beyond_ , we highlighted how citizen engagement can drive stronger climate commitments, reaching another 30 COP delegates. We also ran a workshop for COP29 youth delegates on integrating migration discourse into broader climate action.
## Programme and partnerships in Australia
This year we concluded our multi-year partnership programme in Australia. We published a report ‘Engaging Australia in solving the climate crisis ’ which offered recommendations for funders, based on our previous work and experience. We co-hosted an event in the Australia Pavilion at COP29 focused on engaging and involving people on climate change. We also ran workshops with Rotary Australia from Melbourne in the south to the north east of the state near the NSW border. These workshops allowed Rotarians to surface challenges with communicating about climate in areas where there are big fossil fuel industries, and how to overcome these challenges.
## Public benefit
The Board of Trustees is satisfied that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to public benefit guidance issued by the Charity Commission, and that the mission, aims and activities of Climate Outreach meet with these criteria.
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2. Our impact in 2024-25
Throughout 2024-25 we worked to influence key organisations and storytellers to change their communications and messaging so it would have the greatest impact with key audiences. We also worked to influence Government approach and policy making on engaging and involving people in tackling climate change.
_"Climate Outreach’s insights on climate change public opinion are essential reading for anyone working on communicating climate change in the UK. They continue to provide key groundwork for our research..." – Steve Akehurst, GSCC_
**Changing government policy on engaging and involving people in climate change** We played a key role in securing the UK Government's commitment to a Public Participation Strategy. We co-hosted workshops with civil servants, members of a cross section of climate organisations and funders, to shape this crucial strategy.
Our CEO's engagements, including panel debates with the Climate Minister and presentations to the Net Zero Council, underscore our growing influence as the go-to organisation on climate public engagement.
_“I want to pay tribute to Rachael and the Climate Outreach team, we lean on them and their work a lot”. Climate Minister Kerry McCarthy MP_
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## **Working with others to change the climate story**
**We trained people to be confident climate communicators:** Through more than 70 workshops we delivered, alongside the communications support across the UK and Europe, we trained hundreds of people to be able to confidently engage others in climate conversations.
_"We feel much more confident approaching these discussions thanks to the guidance we have received..." – Mudaser Ali, Head of Development, Muslim Charities Forum_
**Images from our Climate Visuals library have been downloaded nearly 5000 times by users around the world** . They gained international recognition, including with an exhibition at the World Health Organisation's Second Global Conference on Air Pollution and Health in Colombia and received extensive media usage. This has strengthened visual storytelling around complex climate issues.
## **Increasing our reach and shaping the agenda**
**Britain Talks Climate 2024:** We ran advance briefings on our findings with more than xx people from the main political parties in Scotland, England and Wales. More than 800 people attended our launch webinars, and the resources were viewed over 30,000 times.
_"The detailed textual and mapping information provided by Climate Outreach about each of the seven segments has been eye-opening for us about how and where to campaign in Cumbria." – Kate Willshaw, Policy Officer, Friends of the Lake District_
**Influential thought leadership:** Our work and insights received media coverage in national and political outlets including the Daily Mail, BBC 5Live, Politico, and The Independent. We published a report “What’s the Climate Story in 2025”, with Green Alliance, and we were involved in **85 events with 9,000 attendees** , fostering vital connections and disseminating knowledge.
**Social media and website engagement:** We surpassed our public engagement targets, with **over 360,000 total views** across our websites from over **99,000 users,** with **70,000 newsletter opens,** and over **385,000 social media impressions.** Our resources saw **80,000 downloads** , and our newsletter subscriber base grew by **over 3,500** . Climate Visuals’ registrations grew by **2,500** to over **13,000** accounts worldwide and images were downloaded nearly **5,000** times.
## 3. Plans for next year 2025-26
**Goal 1: To unleash a powerful new climate story. We’ll model effective storytelling and we’ll support hundreds of new advocates and leaders to inspire action and protect hard won progress**
- Support the climate sector to tell different **climate stories** that reflect **public insights** and helps meet the **communications challenges** of the current moment
- Partner with at least **20 organisations** from local authorities, housing associations, faith groups, Grassroots football clubs and charities to reach **new audiences** and train **hundreds of new advocates**
- Produce at least four new **Climate Visuals collections** which reach new audiences and help support **influencing strategies**
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**Goal 2: To show that ambitious climate policies can be implemented more quickly if people trust, support and have a say in them.**
- The Government produces a **public engagement strategy** which has broad scope and Climate Outreach recommendations at the heart of delivery
- Run at least one pilot on a key issue - i.e. local transport or building retrofit - to show
- **policy roll out can be more effective if public engagement is better**
**Goal 3: To build and share our knowledge base so that Climate Outreach is seen as** _**the**_ **go-to source of research into climate change communications, public engagement and climate photography**
- **Britain Talks Climate 2025** , the new research and digital offer of our flagship research, is accessed and used by at least **20,000 people**
- At least **30,000 people** will actively engage with our work by participating in our **events** , downloading our **reports** , sharing or commenting on our **insights** , creating **media articles** , or reaching out to us for **training and services** .
## 4. Financial Review
## **Overview**
This has been a challenging financial year, yet one that demonstrates the strength of our financial governance, our adaptability, and our continued ability to deliver impact with the resources entrusted to us.
In last year’s Annual Report, we highlighted the increasingly competitive funding environment and anticipated a reduction in grant income in 2024/25. As expected, this materialised; however, through careful planning and a series of cost restructuring measures, we successfully mitigated the impact on our core operations.
The year closed with an expected deficit of £306k (2024: deficit of £53k). This outcome reflects the spending down of restricted funds that had been recognised as income in 2024. Our total funds therefore reduced from £951k to £646k, in line with expectations. Importantly, unrestricted reserves increased by £161k to £507k, which provides a stronger foundation for financial resilience moving forward.
## **Income**
Total income for the year was £1.0m (2024: £1.9m). The reduction is primarily due to the planned conclusion of our Australia programme, which contributed £645k of income in 2024. Grant income from trusts and foundations remains our principal funding source, representing 85% of total income (2024: 85%). We are particularly pleased to report a significant increase in unrestricted grant funding, which rose to £687k (2024: £205k). This represents an important step forward in ensuring sustainability for our core activities.
Donations from individuals have remained steady at £119k (2024: £111k), and we remain grateful to all those who continue to support our work in this way. Income from consultancy and training services was £134k (2024: £184k). While reduced, this reflects our smaller delivery capacity in the year, and we continue to invest in this area to strengthen diversification of income streams.
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## **Expenditure**
Total expenditure for the year was £1.3m (2024: £2.0m). During the final quarter, a number of restructuring measures were implemented to ensure that our cost base is more closely aligned with sustainable funding levels. As part of this process, and with our staff team now working remotely across the UK, we took the decision to end our Oxford office lease, which no longer offered value for money. These measures will deliver full-year benefits in 2025/26.
## **Going Concern**
The Trustees, supported by the Audit Committee and Leadership Team, review fundraising plans and cashflow forecasts on a regular basis and continue to actively manage financial risks. Following the cost restructuring and in view of the level of unrestricted reserves, the Trustees are confident that the charity is on a sustainable footing for the short to medium term. Accordingly, the financial statements have been prepared on a going concern basis, and the Trustees believe that Climate Outreach is well positioned to continue fulfilling its mission in the foreseeable future.
## **Reserves**
The Trustees review the Reserves Policy annually, taking account of the risks facing the charity and the level of reserves required to protect against unforeseen fluctuations in income. The current policy is to hold unrestricted reserves equivalent to at least three months’ salary costs and other core commitments, which is considered an appropriate level to ensure continuity of operations.
At 31 March 2025, the charity held total funds of £646k, of which £139k were restricted to specific donor-agreed projects and fully matched by designated assets. The remaining £507k are unrestricted reserves, representing an increase of £161k from the previous year. This growth in unrestricted reserves provides a welcome strengthening of our financial resilience.
## **Risk Management**
The Board of Trustees regularly reviews the major risks facing Climate Outreach, including operational, financial, reputational, and strategic risks. A risk management matrix is maintained and updated by the Leadership Team, who assess the likelihood and potential impact of each risk on an ongoing basis. Any significant changes or emerging risks are reported promptly to the Trustees. The Board formally reviews and monitors the risk management matrix on a quarterly basis to ensure appropriate mitigation strategies are in place and remain effective.
## 5. Structure, Governance and Management
Climate Outreach is governed by its Memorandum and Articles of Association. All members of the organisation and Trustees are appointed in accordance with the Articles of Association. Trustees must be members of the Association. Trustees meet a minimum four times a year, or more often if they so decide. These board meetings require a quorum of at least four trustees present.
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An Annual General Meeting (AGM) is held within 15 months of the last one. AGM requires a quorum of a tenth of the membership, or five members, whichever shall be greater. The Trustees are listed on page 3.
Board appointments are based on the need of the Board of Trustees as a whole to have the skills and experience to agree Climate Outreach’s strategy and policies and monitor their implementation. Trustees are recruited from a wide range of backgrounds.
The Honorary Officer of the Association is the Chairperson. The officers are appointed for one year at the AGM and may stand for re-election for up to five years, after which they must stand down for at least 12 months before being eligible to stand again.
The Board of Trustees (who are also Directors of the Company) must be at least three in number. There is no upper limit to the number of Trustees. All Trustees are subject to re-election at the first AGM of the organisation, and then subject to retirement by rotation. They may be re-appointed if re-elected. They may exercise all the powers of the Association subject to the Charities Act 2011 and the Memorandum and Articles of Association.
The Board appoints the Company Secretary at the AGM, to ensure statutory reporting requirements are fulfilled.
The Board of Trustees appoint the Chief Executive Officer to lead and manage the organisation to deliver the strategy. The Chief Executive Officer is supported by a leadership team, staff and associates.
## 6. Statement of Trustees’ responsibilities
Law applicable to charities in England and Wales requires the Board of Trustees to prepare accounts for the financial year in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) which give a true and fair view of Climate Outreach’s financial activities during the year and of its financial position at the end of the year. In preparing accounts giving a true and fair view, the Board of Directors should follow best practice and:
- Select suitable accounting policies and apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- Follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
- Prepare the accounts on a going concern basis unless it is inappropriate to presume that Climate Outreach will continue in operation.
The Trustees are responsible for the keeping of accounting records which disclose with reasonable accuracy the financial position of Climate Outreach and which enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible
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for safeguarding the assets of Climate Outreach and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further
confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
Approved by the Board of Trustees on 23rd October 2025 and signed on its behalf by:
Susan Kuczynska Chair of Trustees
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## Independent Auditors’ report to the Members of Climate Outreach
## **Opinion**
We have audited the financial statements of Climate Outreach Information Network (the ‘charitable company’) for the year ended 31 March 2025 which comprise Statement of Financial Activities, Balance Sheet and Cash Flow Statement and notes to the financial statements, including 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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 Auditor’s 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 UK, including the FRC’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.
## **Other information**
The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial
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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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees' report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the 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 directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit **;** or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 14-15, 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.
## **Auditor’s responsibilities for the audit of the financial statements**
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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 auditor’s 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
We have considered:
- the nature of the charity and sector, control environment and operating performance;
- the charity’s own assessment, including assessments made by key management, of the risks that irregularities may occur either as a result of fraud or error;
- any matters we identified having reviewed the charity’s policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
- the matters discussed amongst the audit engagement team.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgement, such as recognition of income. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context were the Companies Act and tax legislation.
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.
A further description of our responsibilities is available on the Financial Reporting Council’s website at:
https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/St
18
andards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-audi tors-responsibilities-for-audit.aspx . This description forms part of our auditor’s report.
## **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 auditor’s 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Caroline Webster FCA (Senior Statutory Auditor) For and on behalf of UHY Ross Brooke Statutory Auditor Suite I Windrush Court Abingdon Business Park Oxfordshire OX14 1SY Date: 20/11/2025
19
## Statement of activities for the ended 31 financial year March 2025
## **Climate Outreach Information Network Co no: 06459313**
|**Note**
**Income from:**
Donations
2
Charitable activities:
3
Investment income
4
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**Total expenditure**
**Net income / - expenditure**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Funds brought forward:
**Total funds carried forward**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**year ended**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**year ended**
**31-Mar-25**
**31-Mar-24**
**£**
**£**
**£**
**£**
**£**
**£**
833,194
26,211
859,405
347,816 1,391,115
1,738,931
134,075
-
134,075
179,807
4,671
184,478
13,301
-
13,301
11,240
-
11,240|
|---|---|
||**980,570**
**26,211**
**1,006,781**
**538,863 1,395,786**
**1,934,649**|
||127,738
-
127,738
108,743
-
108,743
710,715
473,720
1,184,435
491,681 1,386,812
1,878,493|
||**838,453**
**473,720**
**1,312,173**
**600,424 1,386,812**
**1,987,236**|
||142,117
(447,509)
(305,392)
(61,561)
8,974
(52,587)
19,519
(19,519)
-
(19,310)
19,310
-|
||**161,636**
**(467,028)**
**(305,392)**
**(80,871)**
**28,284**
**(52,587)**|
||345,068
606,347
951,415
425,939
578,063
1,004,002|
||**506,704**
**139,319**
**646,023**
**345,068**
**606,347**
**951,415**|
20
## Balance sheet as at 31 March 2025
## **Climate Outreach Information Network Co no: 06459313**
||**Note**|**31-Mar-25**|**31-Mar-25**|**31-Mar-24**|**31-Mar-24**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Fixed assets:**||||||
|Tangible assets|10|-|-|-|-|
|**Current assets:**||||||
|Stock||-||-||
|Debtors|11|31,461||35,214||
|Cash at bank and in hand||675,231||999,947||
|**Total current assets**||706,692||1,035,161||
|**Creditors: Amounts falling due**
**within one year**|12|(60,669)||(83,746)||
|**Net current assets**|||646,023||951,415|
|**Net assets**|||646,023||951,415|
|**The funds of the charity:**|13,14|||||
|**Restricted funds**|||139,319||606,347|
|**Unrestricted funds**||||||
|Unrestricted income funds|||506,704||345,068|
|**Total charity funds**|||646,023||951,415|
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.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the members of the committee and authorised for issue on 23rd October 2025 and are signed on their behalf by:
Susan Kuczynska Chair of Trustees
The notes on pages 23 to 31 form part of these financial statements
21
## Cash statement for the ended 31 March flow year 2025
## **Climate Outreach Information Network Co no: 06459313**
|**Notes**
Cash used in operating activities
17
Cash flows from investing activities
Interest income
Purchase of tangible fixed assets
Cash provided by (used in) investing activities
Increase (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Total cash and cash equivalents at the end of the year|**2025**
**£**
(338,017)
13,301
-
13,301
(324,716)
999,947
675,231|**2024**
**£**
(71,027)
11,241
-|
|---|---|---|
|||11,241|
|||(59,786)
1,059,733|
|||999,947|
22
## Notes to the Financial Statements for the Year Ended 31 March 2025
## **1. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The Trust constitutes a public benefit entity as defined by FRS 102.
## **Going Concern**
The financial statements have been prepared on a going concern basis. The trustees have assessed the charity’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the trustees have considered: The charity’s current and projected levels of income, its level of unrestricted reserves held at the year end, the expected cash flows and the charity’s ability to meet its liabilities as they fall due.
Based on these considerations, the trustees are satisfied that the charity has adequate resources to continue to operate for the foreseeable future, being at least twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on a going concern basis.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Income**
All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Income from donations and grants is deferred if the resources are conditional on a grant condition that has not yet been met, which can include a time-based condition (e.g. agreement specifies that delivery of the service will take place during a future financial year), or if there is material uncertainty over the charity's entitlement to the resources.
Income from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
## **Expenditure**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure.
23
## _**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.
Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Governance costs**
Governance costs include costs of the preparation and audit of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **Pensions accounting policy**
The charity operates a defined contribution pension scheme. The pension cost represents the amount of contributions payable to the scheme in one year.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Fixed assets**
Individual assets are capitalised if they can be used for more than one year and cost at least £400. Tangible fixed assets are stated at cost less depreciation.
The website is considered to be a tangible fixed asset, and expenditure is capitalised where changes to the structure or features of the website will benefit the charity for a period of more than one year. The costs of website content changes are not capitalised, and are instead treated as an expense in the year they are incurred.
## **Depreciation**
Depreciation on tangible fixed assets is calculated to write down the cost in equal instalments over their expected useful lives. The cost of office and computer equipment is written off over 3 years.
Capitalised website expenditure is written off over 3 years.
## **Debtors**
Debtors are measured at their recoverable amounts (the amount the charity anticipates it will receive from a debt of the amount it has paid in advance for good or service).
## **Cash and cash equivalents**
Cash at bank and in hand is held to meet short-term cash commitments as they fall due rather than for investment purposes. Cash equivalents are short term highly liquid investments that have a maturity of three months or less.
## **Operating leases**
Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.
24
_**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_ **2. Income from donations**
|**Total**
**Total**
**Unrestricted**
**Restricted**
**31-Mar-25**
**31-Mar-24**
**£**
**£**
**£**
**£**
**Grants from foundations, trusts and**
**other groups: Research and Engagement**
Cambridge Past Present & Future
-
4,403
4,403
4,615
Centre for Climate Change and Social
Transformations - University of Bath
-
12,657
12,657
42,840
Centre for Climate Change and Social
Transformations - University of East Anglia
-
19,247
19,247
19,247
Clean Air Fund
-
-
-
87,075
Cumbria Action for Sustainability
-
12,000
12,000
7,000
European Climate Foundation
-
88,000
88,000
134,000
Foundation for International Law for the
Environment
-
-
-
71,744
The Involve Foundation
-
-
-
5,070
Joseph Rowntree Charitable Trust
26,707
-
26,707
31,470
Ebor Charitable Trust DAF on behalf of
Macdoch Foundation*
-
(154,436)
(154,436)
644,568
Oxfam Novib
-
44,340
44,340
119,956
Stichting IKEA Foundation
-
-
-
105,000
Unbound Philanthropy
-
-
-
150,000
26,707
26,211
52,918
1,422,585
**Grants from foundations, trusts and**
**other groups: Core**
Calouste Gulbenkian Foundation
130,000
-
130,000
130,000
Doris Field Charitable Trust
-
-
-
500
Estee Lauder Cosmetics Ltd
100,000
-
100,000
-
Postcode Green Trust
437,500
-
437,500
62,500
The Sulney Field Charitable Trust
20,000
-
20,000
10,000
Vovos Better World
-
-
-
2,500
687,500
-
687,500
205,500
**Donations from individuals:**
Income Others
118,987
-
118,987
110,846
118,987
-
118,987
110,846
**Total income from donations**
**833,194**
**26,211**
**859,405**
**1,738,931**|**Total**
**Total**
**Unrestricted**
**Restricted**
**31-Mar-25**
**31-Mar-24**
**£**
**£**
**£**
**£**
**Grants from foundations, trusts and**
**other groups: Research and Engagement**
Cambridge Past Present & Future
-
4,403
4,403
4,615
Centre for Climate Change and Social
Transformations - University of Bath
-
12,657
12,657
42,840
Centre for Climate Change and Social
Transformations - University of East Anglia
-
19,247
19,247
19,247
Clean Air Fund
-
-
-
87,075
Cumbria Action for Sustainability
-
12,000
12,000
7,000
European Climate Foundation
-
88,000
88,000
134,000
Foundation for International Law for the
Environment
-
-
-
71,744
The Involve Foundation
-
-
-
5,070
Joseph Rowntree Charitable Trust
26,707
-
26,707
31,470
Ebor Charitable Trust DAF on behalf of
Macdoch Foundation*
-
(154,436)
(154,436)
644,568
Oxfam Novib
-
44,340
44,340
119,956
Stichting IKEA Foundation
-
-
-
105,000
Unbound Philanthropy
-
-
-
150,000
26,707
26,211
52,918
1,422,585
**Grants from foundations, trusts and**
**other groups: Core**
Calouste Gulbenkian Foundation
130,000
-
130,000
130,000
Doris Field Charitable Trust
-
-
-
500
Estee Lauder Cosmetics Ltd
100,000
-
100,000
-
Postcode Green Trust
437,500
-
437,500
62,500
The Sulney Field Charitable Trust
20,000
-
20,000
10,000
Vovos Better World
-
-
-
2,500
687,500
-
687,500
205,500
**Donations from individuals:**
Income Others
118,987
-
118,987
110,846
118,987
-
118,987
110,846
**Total income from donations**
**833,194**
**26,211**
**859,405**
**1,738,931**|
|---|---|
||26,707
26,211
52,918
1,422,585|
||130,000
-
130,000
130,000
-
-
-
500
100,000
-
100,000
-
437,500
-
437,500
62,500
20,000
-
20,000
10,000
-
-
-
2,500|
|Estee Lauder Cosmetics Ltd
Postcode Green Trust
The Sulney Field Charitable Trust
Vovos Better World
**Donations from individuals:**
Income Others
**Total income from donations**||
||687,500
-
687,500
205,500|
||118,987
-
118,987
110,846|
||118,987
-
118,987
110,846|
|||
||**833,194**
**26,211**
**859,405**
**1,738,931**|
* Following the ending of our Australia programme, £154,436 of unspent grant funds were returned to the donor Ebor Charitable Trust DAF on behalf of Machdoch Foundation
25
## _**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
## **3 Income from charitable activities**
|Consultancy fees
Sales
Miscellaneous other income
**4 Investment income**
Interest on cash deposits|**Unrestricted**
**Restricted**
**Total**
**Total**
**31-Mar-25**
**31-Mar-24**
**£**
**£**
**£**
**£**
134,075
-
134,075
184,478
-
-
-
-
-
-
-
-
134,075
-
134,075
184,478
**Unrestricted**
**Restricted**
**Total**
**Total**
**31-Mar-25**
**31-Mar-24**
**£**
**£**
**£**
**£**
13,301
-
13,301
11,240|
|---|---|
## **4 Investment income**
## **5 Cost of raising funds**
|Staff costs
Direct fundraising costs
Other fundraising costs|**Unrestricted**
**£**
91,815
35,923
127,738|**Restricted**
**£**
-
-
-|**Total**
**31-Mar-25**
**£**
91,815
35,923
-
127,738|**Total**
**31-Mar-24**
**£**
18,100
90,643
-|
|---|---|---|---|---|
|||||108,743|
## **6 Cost of charitable activities including grants payable and activities undertaken directly by the charity**
|Research and
Engagement
Core costs|**Governance**
-
5,154
5,154|**Staff**
**costs**
501,928
365,098
867,026|**Project**
**activities**
148,171
5,896
154,067|**Office**
**costs**
7,396
75,106
82,502|**Support**
**costs**
1,159
74,527
75,686|**31-Mar-25**
658,654
525,781
1,184,435|**31-Mar-24**
1,250,002
628,491|
|---|---|---|---|---|---|---|---|
||||||||1,878,493|
## **6b Core costs allocation**
Core costs have been allocated to activities based on staffing costs:
26
_**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
|Research and Engagement
**7 Governance costs**
Audit Fee
Other governance costs||**Direct costs**
658,654||**Core Costs**
525,781
525,781
**Restricted**
**£**
-
-
-|**Core Costs**
525,781
525,781
**Restricted**
**£**
-
-
-|**Total cost**
1,184,435
1,184,435
**Total**
**31-Mar-25**
**£**
4,600
554
5,154|**Total**
**31-Mar-24**
**£**
4,000
3,621|
|---|---|---|---|---|---|---|---|
|||658,654||||||
|||**Unrestricted**
**£**
4,600
554
5,154||**Restricted**
**£**
-
-
-||||
||||||||7,621|
## **7 Governance costs**
## **8 Employees’ remuneration**
|**8 Employees’ remuneration**|||
|---|---|---|
|Wages and salaries
Pensions costs
Social security
Redundancy costs|**Total**
**31-Mar-25**
**£**
807,233
39,300
87,171
12,898
946,602|**Total**
**31-Mar-24**
**£**
909,188
43,250
98,575
-|
|||1,051,013|
The average number of staff employed during the year was 18 (2024: 22)
Two employees received emoluments that fell within the band £60,001 to £70,000 (2024 – none), no employees received emoluments between £70,001 and £80,000 (2024 - no.1) and one employee received emoluments between £80,001 to £90,000 (2024 - no. 1)
## **9 Taxation**
The company is a registered charity and is, therefore, exempt from Corporation Tax. Climate Outreach is however VAT registered.
27
## _**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
## **10 Tangible fixed assets**
|**Cost**
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
**Depreciation**
As at 1 April 2024
Disposals
Charge for the year
As at 31 March 2025
**Net book value**
As at 31 March 2024
As at 31 March 2025|**Office**
**furniture**
**31-Mar-25**
**£**
2,861
(2,861)
-
2,861
(2,861)
-
-
-|**Computer**
**equipment**
**31-Mar-25**
**£**
14,677
(10,806)
3,871
14,677
(10,806)
3,871
-
-|**Website**
**31-Mar-25**
19,297
19,297
19,297
-
19,297
-
-|**Total**
**31-Mar-25**
**£**
36,835
-
(13,667)
23,168
36,835
(13,667)
-
23,168
-
-|**Total**
**31-Mar-24**
**£**
36,835
-
-|
|---|---|---|---|---|---|
||||||36,835|
||||||35,544
-
1,291|
||||||36,835|
||||||-|
||||||-|
## **11 Debtors**
|Project debtors
Accrued Income
Other debtors
Prepayments
**12 Creditors**
Accounts payable
Accruals
Receipts received in advance
Payroll liabilities
Pensions liability
VAT liability||**Total**
**31-Mar-25**
**£**
14,030
13,123
22
4,286
31,461
**Total**
**31-Mar-25**
**£**
11,836
16,250
1,895
17,002
4,926
8,760
60,669|**Total**
**31-Mar-24**
**£**
26,961
-
22
8,231|
|---|---|---|---|
||||35,214|
||||**Total**
**31-Mar-24**
**£**
39,689
16,365
-
20,204
6,202
1,286|
||||83,746|
## **12 Creditors**
28
_**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
## **12b Receipts in advance**
|Brought forward 1 Apr
Released during the period
Added during the period
Carried forward 31 Mar|**31-Mar-25**
-
-
1,895
1,895|**31-Mar-24**
-
-
-|
|---|---|---|
|||-|
Receipts received in advance represent income received from customers for goods and services that had not been delivered or performed by the reporting date. Revenue will be recognised when the related goods are delivered or services performed.
## **13 Analysis of funds**
|**Designated funds**
Research and Engagement
Training and Consultancy
**General funds**
**Total unrestricted funds**
**Restricted funds**
Research and Engagement
Training and Consultancy
Incubation
**Total restricted funds**|**Balance at 1**
**April 2024**
**£**
-
-
345,068
**345,068**
606,336
-
11
**606,347**|**Income**
**£**
-
-
980,570
**980,570**
26,211
-
-
**26,211**|**Expenditure**
**£**
-
-
(838,453)
**(838,453)**
(473,720)
-
-
**(473,720)**|**Transfers**
**£**
-
-
19,519
**19,519**
(19,519)
-
-
**(19,519)**|**Balance at 31**
**March 2025**
**£**
-
-
506,704|
|---|---|---|---|---|---|
||||||**506,704**|
||||||139,308
-
11|
||||||**139,319**|
The purposes of these funds are as follows:
**Research and engagement** produces a range of evidence-based briefings, guides, resources and toolkits for various audiences that include campaigners, policymakers and communications professionals, under the themes of our current 6 programmes; communities, lifestyle changes, policy & just transition, impacts & adaptation, visuals & media and science communications.
**Training and consultancy** services range from strategic guidance for governments running major campaigns to interactive workshops for charities. We aim to support the best possible strategic decision-making around target audiences, narratives and messaging.
29
_**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
## **13b Prior year movement of funds**
|**Designated funds**
Research and Engagement
Training and Consultancy
**General funds**
**Total unrestricted funds**
**Restricted funds**
Research and Engagement
Training and Consultancy
Incubation
**Total restricted funds**|**Balance at 1**
**April 2023**
**£**
-
-
425,939
**425,939**
578,052
-
11
**578,063**|**Income**
**£**
-
-
538,863
**538,863**
1,395,786
-
-
**1,395,786**|**Expenditure**
**£**
-
(600,424)
**(600,424)**
(1,386,812)
-
-
**(1,386,812)**|**Transfers**
**£**
-
-
(19,310)
**(19,310)**
19,310
-
-
**19,310**|**Balance at 31**
**March 2024**
**£**
-
-
345,068|
|---|---|---|---|---|---|
||||||**345,068**|
||||||606,336
-
11|
||||||**606,347**|
## **14 Analysis of net assets by funds**
|Tangible fixed assets
Net current assets
Net assets|**Unrestricted**
**£**
-
506,704
506,704|**Restricted**
**£**
-
139,319
139,319|**Total**
**31 March 2025**
**£**
-
646,023|
|---|---|---|---|
||||646,023|
## **15 Financial commitments**
As at 31st March, the charity had the following commitments from operating lease agreements on an office building. This lease was terminated on the 31st January 2025.
## Land & Buildings
|<1 year
1 to 5 years
>5 years
Total|**31-Mar 25**
**£**
12,233
12,233|**31-Mar 24**
**£**
14,908
29,816|
|---|---|---|
|||44,724|
30
_**Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)**_
## **16 Trustee remuneration, key management personnel and related party transactions**
No member of the board of trustees received any remuneration during the year. Four Trustees were reimbursed a total of £554 for travel expenses incurred in the course of carrying out their duties (2024 £421).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: nil).
One trustee was paid £1,350 (2024: £nil) for consultancy and support services provided to the charity under the statutory power in section 185 of the Charities Act 2011. No amounts were outstanding at the year end. Apart from the above no other related party transactions occurred during the year (2024: none)
The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel were £83,314 (2024: £80,971).
## **17 Reconciliation of net movement in funds to net cash flow from operating activities**
|Net movement in funds
Add back depreciation charge
Deduct interest income shown in investing activities
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cash used in operating activities|**2025**
**£**
(305,392)
-
(13,301)
3,753
(23,077)
(338,017)|**2024**
**£**
(52,587)
1,291
(11,241)
6,017
(14,507)|
|---|---|---|
|||(71,027)|
31