2025-03-31-accounts - Amphibian And Reptile Conservation Trust

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amphibian and reptile conservation

Amphibian & Reptile Conservation Annual report 2024/25

1. Introduction

a. Background to the Organisation

The Amphibian & Reptile Conservation Trust (ARC) was established as a registered charity (Charity Number 1130188) in July 2009 and as an incorporated company (Company Number 6932972) in June 2009 in England to take on the charitable objectives of the Herpetological Conservation Trust (HCT). It was intended to complete the transfer of HCT’s assets to ARC during the financial year 2010/11. However, this was not possible, and some remain to be transferred. On 24[th] June 2013 ARC also became a registered charity in Scotland – Scottish Charity number SC044097.

The Trust’s charitable objects are:

To promote and advance (directly or indirectly) the conservation and welfare of amphibians and reptiles, their habitats and the wider environment on which they depend.
To establish and maintain amphibian and reptile nature reserves and to undertake habitat management, reclamation, remediation and restoration and to promote the study of and appreciation of sustainable practices in such nature reserves and elsewhere.
To execute, promote, support and publish research relevant to species and habitat conservation pertinent to amphibians and reptiles.
To advance the education and awareness of the public in amphibian and reptile conservation and conservation of the environment.
To advance the above-mentioned objects in the UK, Europe and elsewhere in the world.

ARC is a UK based organisation and the focus of our work is largely within the UK. However, our remit and our influence extend into Europe and beyond, where we work with other nature conservation organisations, government bodies and European Institutions, such as the Council of Europe and the European Commission. This allows us to influence conservation actions for threatened amphibians and reptiles away from the UK, influence European legislation and advice which affects the UK, and to use our influence and knowledge to guide conservation effort at home.

This report covers the financial year from 1 April 2024 to 31 March 2025.

2. The Trust’s aims for 2024/25

The Business Plan and five-year strategic plan were reviewed to provide a Work Plan for 2024/25.

During the year 2024/2025 ARC will:

Own nature reserves

Continue to maintain and manage our network of nature reserves looking to ensure effective and sustainable management.
Engage with discussion on new funding mechanisms ensuring that we have a clear understanding of these schemes and that we seek funding where appropriate for our nature reserves.
Develop a work planning system to enable more efficient planning, recording and reporting on site activity.
Review our suite of nature reserves as part of our internal strategy review.

Species programmes

Maintain leading role and delivery of recovery programmes for the rare species of amphibian and reptile including the pool frog, natterjack, sand lizard and smooth snake.
Explore partnership arrangements with the statutory nature conservation agencies and where possible look for opportunities to develop funded projects with them.
Further develop the species action plans and produce reintroduction and monitoring plans for the rare herpetofauna.
Develop and implement monitoring and surveillance programmes and management of national recording schemes. Develop ARC’s species data management and access arrangements to ARC’s Living ARChive database, further developing and rolling out the use of ARC Survey Hub which is built on the ESRI ArcGIS Online system.
Input to policy, including Local Nature Recovery Strategies and developing and applying the concept of Favourable Conservation Status, providing example FCS statements and taking forward pilot projects to demonstrate the application of the concept.
Maintain engagement on district licensing projects.
Engage with and further develop the European herpetological network RACE and explore project funding opportunities, including for a project defining Important Herpetofauna Areas in Europe.
Maintain an overview of herpetofauna conservation in the UK Overseas Territories and look for opportunities for ARC’s involvement here especially through developing collaborative partnerships with organisations in both the UK and the Overseas Territories.

Communications and outreach

Understand the role of engagement in developing ARC’s business; establish actions and policies, and create products, that encourage greater participation and reduce barriers to inclusion.
Further develop ARC’s membership scheme to widen ARC’s reach.
Increase digital content with partners and projects to deliver project funding and partner requirements.
Plan and deliver conferences and events as host partner.
Deliver ARC’s print publications and digital resources.
Further develop ARC’s enquiries service, including updating FAQ’s and the information available on the website.
Further develop and implement EDI policy for the Trust in partnership with NGO partners, and notably with Rethink Nature.
Develop educational outreach for educational institutions and young people.

Governance, Administration, Finance and Organisational development

Maintain our programme of Trustees Meetings and meetings of sub-groups of Trustees, including the Finance & Operations sub-group, and ensure compliance with reporting requirements.
Undertake an annual review the Trusts’ policies and Risk Register
Aim to complete the transfer of assets from HCT regarding its nature reserves, ensuring that as leases come up for renewal they are renewed in the name of Amphibian and Reptile Conservation and to work towards transferring those in the name of individual Trustees to the organisation.
Develop the organisational strategy to 2030; initiate review of organisational structure.
Continue to tightly monitor the budget system, via the management accounts, and to review the structure to reflect the workstream format.
Continue to invest in fundraising and developing and implementing our fundraising strategy.
Maintain our programme of reviewing and revising the staff handbook, and contracts of employment to ensure compliance with current employment law.
Develop our financial management and planning systems to align effectively with ARC’s strategy and annual work plans.
Continue to develop strategic relationships to support the Trust, notably with the NGO sector, including Rethink Nature, Freshwater Habitats Trust and with local amphibians and reptile groups.
Continue to review and implement changes following the review of our IT systems to make the organisation more resilient for the future especially regarding Cybersecurity.
Further develop our Customer Relationship Management (CRM) system to include financial aspects such as membership, merchandise sales etc.
Ensure compliance with GDPR and that the necessary processes are in place to enable compliance.
Ensure effective management of the Trust with a programme of Senior Staff Management Team meetings.
Maintain programme of health and safety management.
Ensure programme of staff reporting to Trustees and Staff appraisals.
Further develop and promote the commercial consultancy arm (ARCESL) and build on the achievable income with a view to providing financial support for the charity.

Regional programmes

Define role and scope for sustained engagement with Regions and UK Countries.
Implement the submission for the delivery phase of the ‘ Species on the Edge ’ project in Scotland.
Continue with the Scottish project, funded by Swire Trust and other funders. To continue to look for funding opportunities to develop the project.
• Continue the ‘ Natur am Byth’ project in Wales.

Science

Take forward existing PhD projects and engage with academic institutions.
• Further develop the Trust’s Science Strategy.
Run the annual ARC/BHS Science Meeting in 2024.
Publish ARC work in scientific journals.

Training

Develop ARC’s training plan:
Undertake Commercial training, and in particular with Field Studies Council.
Develop the volunteer training programme to complement ARC’s initiatives on monitoring.

3. The organisation of the Trust

a. Trustees, Officers, Staff and structure

The Trust is governed by a Board of Trustees consisting of no less than three and no more than twelve members and this Board of Trustees direct the Trust. New Trustees are selected and appointed by the existing Board of Trustees at their formal meetings. The constitution requires the retirement of one third of the Trustees at each AGM (held in March Trustees’ Meeting), but these posts can be re-appointed at the meeting. The Trustees held formal business meetings three times during the financial year, on 6th July and 23rd November 2024 and 15[th] March 2025. The Finance sub-committee met on 21st June and 8th October 2024 and 23[rd] February 2025.

The usual approach used to elect new Trustees is to identify interested individuals who are then invited to submit a biography and to meet with several Trustees or attend a Trustees’ Meeting, where a decision is made on their being invited to join the Board. New Trustees are provided with a copy of the Memorandum and Articles of Association and are invited to the Office to see the operation of the Trust. However, the Board of Trustees is keen to ensure succession and to encourage a younger and more diverse Board of Trustees. We encourage Trustees to engage with the organisation’s Work Stream Working Groups. Relevant training courses identified by Staff and Trustees are brought to the Trustees’ attention. All Trustees of Amphibian and Reptile Conservation Trust are also Trustees of HCT.

A Finance and Operations Committee serves an executive function and consists of Jonathan Webster, Trustee, Jeremy Bruce, Trustee (Chair of Finance & Ops Committee), Dr Roger Mitchell, Trustee, Dr Tony Gent, Chief Executive, Jim Foster, Conservation Director, and Philippa Goodwin, Administrative & Finance

Manager (Secretary). This Committee’s duties are to report to the Board of Trustees on all major financial matters (including advising on the pay and benefits for key management personnel and others), on such business as is deputed to it by Board, and on any matters which do not fall within the province of any other Group of ARC. The Committee is also responsible for any urgent business which needs to be dealt with at short notice.

Day to day running of the Trust is delegated to the Chief Executive Officer with key decisions, such as the approval of the Strategy and Business Plan, budget and employment of senior staff, being referred to the Board of Trustees.

The Trust manages risk through the Board of Trustees and senior staff with the focus of this activity being the Trust’s Finance sub-committee. Key risks, covering all aspects of the Trust’s work, are identified in a Risk Register that is reviewed annually and levels of risk and mitigation measures are considered.

Throughout the year we reviewed our three main areas of risk, these being the financial management of the Trust, the health, safety and wellbeing of Trust staff and ensuring that there is appropriate insurance in place to safeguard the Trust and its activities. To mitigate against these risks, we have set out three strategies which are detailed in the audited financial statements.

Within the Trust there is a defined structure with clear management and reporting lines. The Trust coordinates its programmes of work through a Senior Staff Management Team, consisting of Dr Tony Gent (CEO), Jim Foster (Conservation Director), Philippa Goodwin (Administration & Finance Manager), Gary Powell (Senior Reserves Manager), Dr Karen Haysom (Species Programmes Manager), Dr John Wilkinson (Science Programmes Manager) and Anju Sarpal (Communications and Engagement Manager). The Senior Staff Management Team met regularly throughout the year to oversee the work of the organisation.

During the reporting period the Trust employed 53 members of staff, on full-time or part-time contracts, although not all were employed at the same time. At the end of March 2025, the Trust was employing 36 full-time and 11 part-time staff. During the year we also had contract assistance from other fieldworkers who worked closely with the staff of ARC. Throughout the year the Trust continued to use Contractors, supervised by ARC staff, to carry out significant work for the Trust. These contractor activities included habitat management and professional advice.

We provided supervision for five PhD projects running during the year. We remain grateful for the assistance from volunteers who helped with field surveys, at events and with conservation management tasks.

Three formal staff meetings were held, both in person and via Teams during the year and in addition to this, we continued with our monthly ‘catch up’ Teams meetings for staff and weekly drop-in meetings via Teams, particularly to enable out-posted staff to continue to interact with others in the organisation. Meetings of the Workstream Working Groups that oversee the delivery of the work plan and feed into the Business Plan and Strategy were also held during the year.

We continued to develop and review our policies and procedures during the year, and to update the ARC Staff Handbook and contracts of employment to comply with the latest employment legislation.

b. Health & Safety

Health & Safety is discussed formally by a Health & Safety committee and remains a high priority for the Trust. The Chief Executive Officer ensured that the Trustees were both kept informed of and given the opportunity to discuss health and safety issues at all Trustees’ Meetings.

The Trust’s Health & Safety Group consists of Richard Sharp (Health & Safety Officer), Tony Gent, Angela Reynolds and Dot Driver. The group met on three occasions during the year and prior to the dates of our Trustee Meetings to ensure that any issues could be included for the Trustee’s Meeting Agenda and discussed by the Board of Trustees. At the regular meetings the Health & Safety Group discuss the development and updating of policies and procedures. The group continued to revise our generic risk assessments and continued work on our lone working procedures. Our Health & Safety Officer undertook the annual revision of our Health and Safety policy and produced an annual report on Health & Safety within the Trust. The EAP (Employee Assistance Programme) has continued to be useful for staff and ARC has retained this facility for employees. Home working had an impact on both staff and the organisation, in a variety of ways, some useful and some not so useful, and the Trust remain committed in encouraging staff to return to the office where possible.

Our Health & Safety Officer continued to represent the Trust at NGO Conservation Safety Group meetings throughout the year. These meetings allow for an exchange of Health & Safety information and practices and specific issues can be raised at this forum.

c. Funding and support

The Trust continued to develop its new membership scheme during 2024-25, looking at different tiers of membership. The Trust continued to use the services of a Fundraiser on a contractual basis to help develop our fundraising strategy and to assist with project funding and core funding bids, to maximise income to the Trust. The Trust remains a signed-up Charity with the Fundraising Regulator.

We would like to thank the following organisations for their financial support during the year:

Anglian Water
Banister Charitable Trust
Beveridge Charitable Trust
British Herpetological Society
Chapman Charitable Trust
D’Oyly Carte Charitable Trust
Dorset Wildlife Trust
Flintshire County Council
Friends of Thetford Forest
Garfield Weston
Hadfield Trust
Helvellyn Foundation
Herpetological Conservation Trust
Hertfordshire Zoo
Highlands and Islands Environment Foundation
Hugh Fraser Foundation
John Swire Trust
Marjorie Coote Foundation
Marsh Charitable Trust
Ministry of Defence
National Lottery Heritage Fund
Natural England
NatureScot
Nature Network Fund
National Parks Authority
Natural Resources Wales
Oakdale Trust
Perth and Kinross Council
R.S. MacDonald
Rural Payments Agency
South Downs National Park
Swire Trust
Welsh Government
William Dean Charitable Trust

The Trust remains grateful for the donations it receives from individuals throughout the year, which, where possible, are maximised through Gift Aid. The Trust successfully tendered for several small projects throughout the year, and these added to the Trust’s income.

The Trust is grateful to the many volunteers and supporters who continue to assist us in our work during the year, including help with field conservation management work, survey and monitoring, supporting us at shows and events and with fundraising effort.

The Trust remains an active member of Wildlife & Countryside Link (W&CL) – a network of over 70 environmental bodies representing a joint membership of over 8 million people – that promotes the development of strong environmental policy and legislation in England and at the Westminster Parliament. ARC is also a member of Wales Environment Link and Scottish Environment Link, the equivalent ‘sister bodies’ to W&CL for Wales and Scotland respectively.

ARC remains dedicated to working in partnership; in particular, we maintained our involvement with the Rethink Nature partnership of species NGOs, including exploring further landscape scale collaborative projects. We maintained an active involvement with the network of Amphibian & Reptile Groups and other specialist NGOs, and notably Freshwater Habitats Trust and Norfolk Wildlife Trust. We have become increasingly active with UK Terrestrial Evidence Partnership of Partnerships (TePOP), a network of monitoring organisations coordinated by JNCC.

We maintained our relationship with European NGO’s, continuing to work both through the Reptile and Amphibian Conservation Europe (RACE) coalition, and through our continued involvement with the Societas Europaea Herpetologica (SEH). RACE continued to represent ARC’s interests on the European Habitats Forum.

d. Statement of compliance

The Trust has complied with all laws and regulations applicable to the Charitable Company.

4. Summary of financial position for 2024/25

ARC had total incoming resources for the year of £2,347,538 (£2,205,272 in 2023/24) and total expenditure of £2,230,693 (£2,259,548 for 2023/24) (see Figs 1 & 2). The HCT donation of £383,267 (£389,332 in 2023/24) is made up of investment income from two endowment funds.

Total Income £2,347,538

Total Expenditure £2,230,693

Figure 2 Proportion of Expenditure by work area

The Trustees maintain a financial reserve for discretionary use and as a cushion in the event of financial shortfall on a year-to-year basis as outlined in the Trust’s ‘Reserves Policy. The total group funds held is £7,177,907 (£7,021,424 in 2023/24) of which

£ 5,080,027 (£5,061,379 in 2023/24) relates to restricted funds. Of our total funds £1,438,522 is held as Fixed Assets and £3,939,952 is held as Investments. After making allowances for these two figures our “free” reserve totals £1,706,790 (£1,653,439 in 2023/24). The Trustees aim to maintain a reserve fund within unrestricted funds to provide flexibility for discretionary use and to act as a financial buffer in the event of shortfalls in income. While recognising that this may not always be achievable, the target level for reserves is set at 6 to 9 months of budgeted expenditure. At the year end, unrestricted free group reserves were within our target range.

Full details of our financial position are given in our audited accounts for the period.

We continued our relationship with PKF Francis Clark as our appointed accountants. We continued to track income and expenditure across the year, producing monthly management accounts.

We continued to implement the decision that was made previously to move to a ‘higher return’ policy for our investments. As a result of this, our investment yield has been good, and it was agreed to retain this policy for the next year or so and review again at a later stage.

5. Achievements and performance for 2024/2025

a. Own Sites

The management of sites under our control remains a key element of our conservation strategy. Our sites are split between the Weald, Dorset, Hampshire, Norfolk, Cumbria and Wales. The nature of our control varies between sites. We own 24 nature reserves, which are mostly heathland sites in Dorset, Surrey and Hampshire, covering 346 ha. The schedule of sites are in Dorset, Ham Fuel Depot (4.31); Corfe Hills (4.7); Dunyeats (39.45); Parley Common (95.24); Lions Hill (41.6); Noon Hill (4.63); Matchams (0.37); Corfe Bluff (7.0); East Worgret (5.28); Great Ovens (48.0); Green Pool (4.5); Norden (21.8); Trigon (4.08); Canford Cliffs (0.28); Purbeck Close (0.04); Upton Esso (0.36); in Hampshire, Blackmoor (31.04); in Surrey, Gong Hill (1.49); Hankley Gomez (3.0); Witley (25); Lightwater - Rathbone (0.08); in Cumbria, Hyton Marsh (2.85); and in Wales, White Lion (0.9); Fields Farm (0.4).

Other sites are covered by a variety of different leases, agreements and licences. Our programme of site management is run by our Senior Reserves Manager Gary Powell and overseen in Dorset by Senior Field Officer Chris Dresh and in Surrey and Hampshire by our Weald Reserves Manager Rob Free.

We have continued with our extensive management programme which includes scrub and tree removal, heather management, provision of bare sand and control of invasive vegetation as well as wardening.

This work involved the Trust’s field team, professional contractors and volunteers and continued to be recorded on the Countryside Management System software (CMSi). We are nearing completion of our own in-house system using ArcGIS which will allow us to have a central system for planning, recording and reporting all habitat management work against an agreed 5-year plan. We are developing and improving our overall longer term management planning.

The management for most of our reserves is funded via the Countryside Stewardship (CS) scheme. Nine of our sites in the Purbeck area are entered in the development phase of the Wareham ARC Landscape Recovery Project, which should result in elevated levels of site funding for a period of at least 20 years commencing 2026. A few of our sites remain in the older HLS scheme but these will transfer to CS over the next few years. The Trust remains an active partner in the Dorset Heaths Partnership (formerly Urban Heath partnership) which involves directing resources achieved through planning conditions on development to offsetting the impacts of additional housing on heathlands.

Our regular volunteer tasks have taken place in both the Dorset and Weald areas during the winter and summer seasons, assisting with our nature reserves management programme. These have proved very popular and remain valuable in helping the Trust achieve its programme of management work throughout the year

and in promoting the Trust locally. We maintained support for local liaison groups associated with our sites to gain support and input to the management work on our sites.

b. Conservation Projects

We continue to work to improve the conservation status of amphibians and reptiles across the countries of the UK, working with both governmental and nongovernmental bodies, private organisations and volunteers. We have maintained engagement with statutory biodiversity strategies, seeking to influence their development and promoting herpetofauna conservation through them.

The Trust continued the delivery phases of the National Lottery Heritage Fund (NLHF) funded projects ‘Natur am Byth” (in Wales) and ‘Species on the Edge”( in Scotland) during 2024/25. Both projects received four years funding from the NLHF and will deliver a wide range of benefits to herpetofauna, the countryside and the public during this time.

The Trust also started work as a partner on a new initiative in the New Forest a project funded by the Species Survival Fund, a collaboration between Defra and the National Lottery Heritage Fund. This project works to deliver species recovery in the outer areas of the New Forest via habitat improvements and landowner engagement, and runs until March 2026

We continue to manage nature reserves in North Wales. ARC has worked in partnership with Flintshire County Council on a range of amphibian and reptile projects across the region. ARC’s North Wales Officer continued to be successful in securing additional funding from small projects/grants throughout the year to help with ARC’s work in North Wales.

Key achievements through working on species conservation plans and programmes

We continued our programme of Species Working Group meetings with external partners for the rare reptiles, natterjack toad, pool frog, great crested newt and adder.

The Trust remained actively involved with biodiversity policy work directly and through Wildlife & Countryside Link, Wales Environment Link and Scottish Environment Link. Specifically, we engaged with GB non-native species secretariat to address concerns around invasive species and the risks that they pose, led on the Natural England/ Zoological Society of London’s Disease Risk & Health Surveillance project with Natural England and in connection with Local Nature Recovery Strategies and Species Conservation Strategies. We have developed approaches to setting goals for area-based conservation with several projects looking at Favourable Conservation Status.

Rare reptiles We continued our species recovery work for rare reptiles, including planning for rare reptile translocations. We continued to engage with landowners over management of rare reptile habitat and maintained our programme of ‘Rapid Site Assessments’ to evaluate the condition of rare reptile habitats for both sand lizard and smooth snake.

Rare amphibians ARC maintained the programme of regional recorders meetings that are essential for achieving effective national monitoring of natterjack toads. We continued to make improvements to the online recording system used for monitoring and improved the underlying maps. We continued to provide site management advice directly to landowners, visiting many sites across the species’

range, supported partners with conservation translocations and offered training courses to volunteers regarding monitoring for natterjack toads. We continued to monitor translocations, including to our Blackmoor reserve, where there are encouraging early signs of success.

We received funding for Pool Frogs during the year from Hertfordshire Zoo, William Dean Trust and Douglas and Joanne Chapman Animal Trust to help fund this work. ARC continued monitoring of the species at the two reintroduction sites and worked on plans to expand the range of this Critically Endangered species.

Great Crested Newt ARC continued to organise the half-yearly Great Crested Newt Working Group meetings. We remain part of the Natural England’s Great Crested Newt Expert Licensing Panel. ARC continued to engage with the NatureSpace/ Newt Conservation Partnership District Licensing work – providing advice and looking to ensure this retains high standards and ambitions for the conservation of the species.

Scottish Projects ARC continued with its Saving Scotland’s Amphibians and Reptiles project. The project continued to engage with Scottish Environment Link throughout the year. We received a further grant from the Swire Trust to support our activities into 2025/26. We held community and school-based events throughout the year and we have now established a close working group of volunteers who are sharing projects and surveying sites. Through this project, we promoted adder conservation and care in the Highlands, involving both land managers and crofters. We continued to hold a good number of walks and talks and worked with youth groups and developed education materials for schools.

ARC is partner on Species on the Edge,a four-year multi-partner project, involving Rethink Nature partners and NatureScot, with NLHF as the main funder. ARC continued its engagement in 2024/25 with our focus being through our Project Officer taking forward conservation work for natterjack toads and other species on the north Solway Coast.

Welsh Projects ARC continues with Natur am Byth Project bid to NHLF, which employs a staff member working on adders (Wales wide) and dune species in Swansea Bay, including sand lizards.

During the year a number of small projects for pond creation and restoration programme continued successfully with various borough councils. A number of public engagement events took place, including awareness raising, PR and educational activities along with volunteer workshops.

Channel Islands and Overseas ARC remains a member of the UK Overseas Territories Forum, through which we promote the conservation of amphibians and reptiles in the UK’s Crown Dependencies and Overseas Territories. We are also partners in Jersey Pond Watch and Jersey Reptile Watch, aiming to promote species’ monitoring in recovery in Jersey.

c. Awareness and Education

ARC has actively developed a programme to encourage wider inclusion. We have worked across the organisation and engaged with a range of partners to evaluate our current position and to develop our policies, training and approaches.

We continue to support our biodiversity network through the annual Herpetofauna Workers Meeting which we jointly organise and run with ARG UK. The 2025 event was held in February in Sheffield and the Science Meeting in partnership with BNSS in Bournemouth. Our supporter base has increased to 970 members and 1,000 volunteers nationally. Between April 2024 and March 2025, the ARC members scheme brought in over £33.5K (up £6.5K from last year). New members continue to register at a steady pace via the website. Most new members are choosing to set up regular payments, with several donating more than the minimum £3 per month.

ARC led on a further NLHF-funded new project, “HopSpots”, which was awarded an initial 18-month development phase. This will scope a larger project on education and community engagement about reptiles and amphibians in schools and colleges, focusing on three key areas (Dorset, East Anglia and Merseyside). It will result in an application for a delivery phase, to be considered by NLHF.

ARC undertook a face-to-face training programme and continued with online delivery throughout the year for both volunteers and professionals. We continued to develop and deliver our partnership training programme with Field Studies Council and provided training to support our volunteer engagement. In addition, we provided opportunities for work experience for students.

The Trust continued with a programme of walks and talks around our reserves in Dorset, Surrey, Hampshire and Cumbria and we continued to attend several events both locally and nationally.

ARC continued to receive over 900 enquiries from the public, predominantly signposted by the RSPCA. We have developed an FAQ section of our website with the aim of updating the advice currently available to the public and making it more informative.

ARC remained busy with its media coverage throughout the year and our following continues to grow. We increased the amount of news and information going out on social media and this saw an uptake in followers, with 19,000 followers on Facebook and YouTube and over 18,500 followers on Twitter, signposting to a new more ethical platform, Bluesky, combined. We continued to grow our followers on Instagram (5K plus followers). Our greatest on-line platform increase has been with the professional community on Linked-in (over 22,937 followers). The addition of a TikTok and instagram accounts has engaged younger audiences with over 8,000 followers.

Data taken from Google analytics shows between April 2024 and March 2025 was visited by 362K users and received over 261K page views with the most popular being the species advice, FAQ and About Us pages.

Over £19K has been taken via the website in one off payments through donations, shop purchases and event registrations and we have continued development and promotion of various fundraising activities, through in person events and on-line including ARC’s new branded Teemill clothing store.

One issue of our membership magazine Arc Eye was produced and sent to members. ARC has various Membership strands namely Junior; Students and International schemes, offering new tangible, online resources.

Individual and partner visitors to the website continue to sign up to receive ARC bimonthly e-newsletter; the readership has now increased to over 4,230.

We continue to support the joint social media communications being undertaken by partners such as Natural England, Rethink Nature and Wildlife & Countryside Link.

Broadcast and print media enquiries and coverage has increased, notably at a national media level and podcasts. The use of our new media library enables us to archive images, audio and video, in a more topic tagged format and deliver wider partner communications and synopsis to journalists in advance.

d. Research and Monitoring

We made significant progress in our monitoring and surveillance programme on several different fronts. We expanded the delivery of the National Amphibian and National Reptile Surveys, including increasing the involvement of ARC staff, providing training, managing volunteer data and promoting survey protocols, and engaged with partner organisations. We increased the use of the ARC survey hub, further developing its content and making data more accessible.

We are currently supporting 5 PhD studentships, including (i) investigating UK toad declines in partnership with the Universities of Wolverhampton and Salford; (ii) studying impacts of invasive alpine newts with the University of Plymouth and ZSL and (iii) analyses of monitoring data and its application to describing status with the University of Kent and the Centre for Ecology and Hydrology. We both led on and contributed to several papers published in peer reviewed Journals and professional magazines.

The annual ARC and British Herpetological Society Scientific Meeting was held in Bournemouth in November 2024. The event was well attended and provided a good variety of talks.

e. Policy and Legislation

A considerable amount of advocacy was generated around proposed policy and legislative changes and notably in England. Key areas of work revolved around the Land Use Planning systems, agriculture, water and biodiversity policy – the latter notably through changes introduced by the Environment Act 2021, Nature Recovery Networks, Local Nature Recovery Strategies (LNRS) and tree planting plans related to climate change mitigation. With other NGO partners we engaged with Government and its agencies over non-native species policy, the Scottish Nature Bill, land management and sustainable farming in Wales, the postimplementation review of the Habitats Regulations and proposals around planning reform and Biodiversity Net Gain in England. ARC remained actively involved in the development of new legislation and policy across the UK, through engagement with the ‘Link’ partnerships in England, Scotland and Wales, through working directly with Government and the nature conservation agencies and through working on practical implementation projects, such as our continuing active involvement with the implementation of ‘District Level Licensing’ for Great Crested Newts including representation on Natural England’s Great Crested Newt Licensing Expert Panel.

f. Developing ARC

As ARC continues to grow, we understand the importance to invest in our IT infrastructure, and we will continue to monitor and improve this.

ARC has continued to ensure compliance with GDPR, cybersecurity and staff training.

All ARC’s policies were reviewed and amended as necessary, again ensuring compliance.

Governance of the Trust is undertaken by the Board of Trustees, who met remotely three times during the year at formal Trustees Meetings and via a separate subgroup to oversee financial administration of the Trust.

The Staff Handbook was updated to ensure compliance with current employment regulations with the help of our HR advisors. Staff training in regard to mandatory employment requirements were completed.

We retained the services of a contract fundraiser working part time for ARC during the year. This post continues to enable us to submit funding bids to continue our existing work and look at new projects, increasing our capacity to do so. We benefited from further legacy income during the year.

ARC Ecological Services Limited, our consultancy arm, has employed a full time Ecologist to upscale the business. The consultancy continues to offer one of the best options for bringing unrestricted funds into ARC. The Board of Directors of ARC ESL continue to provide feedback to ARC Trustees at the ARC Trustee Meetings.

g. Effective working

The Trust continued its programme of Senior Staff Management Team Meetings, Health & Safety Meetings, Trustees’ Meetings, Staff Meetings and budgetary meetings. Regular financial updates were given at the Finance and Ops subcommittee meetings and the subsequent Trustees’ meetings throughout the year.

The system of staff appraisals was maintained, and individual training needs identified and addressed. We continue to outsource the Trust’s payroll but all other finance procedures remain in-house, which is cost and time effective. This year, through our finance processes, has enabled us to report better to Trustees and Workstream Managers on budget position. We continued to use external Human Resource advice and expertise regarding employment law and staffing advice. Outsourcing these areas of work continues to offer the most efficient and costeffective way of dealing with these issues. We continue working with our pension providers and payroll department to ensure that auto-enrolment is up to date and that we are compliant in all aspects.

6. Future priorities and development of the Trust

The ARC Business Plan and Work Plan for 2025/26 were updated to start planning ARC’s future priorities.

During the year 2025/2026 ARC will:

Own nature reserves

Continue to maintain and manage our network of nature reserves looking to ensure effective and sustainable management and reduce environmental impact.
Secure funding for site management, notably exploring options under new funding schemes
Further develop and review our work planning system to enable more efficient planning, recording and reporting on site activity.
Implement a monitoring plan for ARC’s nature reserves including developing impact/ conservation target measures and produce initial baseline assessment.

Species programmes

Publish and promote Species Action Plans.
Further progress ARC’s work on Favourable Conservation Status including through the production of FCS definitions and strategies
Advocate for local to national integration for status assessments and action planning e.g. Purbecks and Surrey and develop a programme of communication and advocacy to promote favourable conservation managers by land managers
Take forward funded Species Recovery projects including through direct conservation delivery (including habitat management, captive breeding or rearing) and providing advice, in delivering actions plans for key species.
Produce internal and external communications to explain ARC’s National Amphibian and Reptile Monitoring Programme.
Produce a report on the conservation status of the UK’s Amphibian and Reptile Species
Influence policy and legislation so that they appropriately consider herpetofauna.
Further develop the European herpetological network RACE and explore project funding opportunities, including for a project defining Important Herpetofauna Areas in Europe.
Maintain an overview of herpetofauna conservation in the UK Overseas Territories and look for opportunities for ARC’s involvement here especially through developing collaborative partnerships with organisations in both the UK and the Overseas Territories.

Communications and outreach

Continue to support a core sustainable education programme for ARC in England through science, education and engagement.
Widen the Trust’s reach as a forward-thinking and inclusive leader.
Widen engagement through Media and members channels and develop our involvement with the New Forest Reptile Centre.
Deliver a series of events and conferences, notably the Herpetofauna Workers Meeting in 2026 and further develop and support our membership.
To develop and manage the involvement of high-profile individuals in order to increase potential for supporting fundraising and advocating ARC’s activities.

Governance, Administration, finance and organisational development .

Produce Annual Work Plan 2025/26
Review ARC’s Governance structure including assessing the option of becoming a Charitable Incorporated Organisation and to take forward recommendations as appropriate
Further develop and communicate ARC’s strategy/ five-year plan, with a view to reviewing the effectiveness of ARC’s organisational structure.
Ensure compliance with completion of statutory Charity and Company reporting, and through holding three Trustees’ Meetings and an AGM during the year.
Ensure continuity of Finance & Administration Manager's role with a segregation of duties for Finance and Admin and HR functions.
Establish and implement a programme of IT updates and renewals, especially regarding cybersecurity. Review how we record data and improving our processes and systems. Ensuring staff complete relevant training including GDPR.
Review ARC’s performance and impact measures.
Undertake an annual review the Trusts’ policies and Risk Register.
• Continue to complete the transfer of assets from HCT regarding its nature reserves, ensuring that as leases come up for renewal they are renewed in the name of Amphibian and Reptile Conservation.
Ensure cost effectiveness throughout the Trust.
Maintain a programme of fundraising and explore new approaches to generating resources for sustaining ARC’s activities.

Regional Programmes

Develop options for a Sustainably funded programme in South Wales – and look to develop this as model for wider application across the UK.
Continue to develop ARC in Scotland, through education, training and monitoring.
Implement the delivery phase of the ‘ Species on the Edge ’ project in Scotland.
Continue with the Scottish project, funded by RS MacDonald and other funders, which began in September 2021, having secured funding until 2026.
Continuing with Natur am Byth project in Wales.
Development of project work in Jersey and Northern Ireland.

Science

Ensure current PhD students are supported and complete and publish work.
Further promote evidence-based conservation including through producing scientific publications based around work undertaken by or supported by ARC.

Training

Improve training delivery in ARC, and in particular look to the roles that should be being played by different people across the organisation and the resources that they need to support them.
Develop online training for surveys, field taster sessions, monitoring and mentoring.
Develop online training regarding staff/ workplace issues.

7. Patrons, Trustees and Senior Staff

Patrons

The Earl of Malmesbury Chris Packham Iolo Williams Lucy Cooke

Trustees (Directors)

Mr Jonathan Webster (Chairman) Mr Howard Inns (Vice- Chairman) Mr Jeremy Bruce MSc, BA (Treasurer) Dr Roger Mitchell BSc, MSc, PhD, CBiol, FRSB Professor Richard Griffiths BSc, PhD, FRSB Dr Robert Jehle BSc, PhD Mr David Elliott, BSc, MBA Miss Rebecca Turner, BSc, MSc Mrs Stephanie Davies

The Trustees are appointed by approval of the full Board of Trustees.

Senior Staff Members

Dr Tony Gent PhD, CBiol, MRSB Chief Executive Officer Mr Jim Foster BSc, MSc, MCIEEM Conservation Director Mr Gary Powell Senior Reserves Manager Mrs Philippa Goodwin Administration and Finance Manager Ms Anju Sarpal BA., MICPR Communications and Engagement Manager Dr John Wilkinson BSc, PhD Science Programmes/Regional Projects/Manager

Signed:

Dr Tony Gent Chief Executive Officer

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

Company No. 06932972 (England and Wales)

Charity No. 1130188 (England and Wales), SCO44097 (Scotland)

AMPHIBIAN AND REPTILE CONSERVATION TRUST

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

ACCOUNTS YEAR ENDED 31 MARCH 2025

INDEX
	Page
Trustees (Directors)	1
Legal and Administrative Information	2
Trustees’ (Directors’) Report	3 - 4
Independent Auditors’ Report	5 - 8
Consolidated Statement of Financial Activities	9 - 10
Consolidated Balance Sheet	11
Balance Sheet	12
Consolidated Statement of Cash Flows	13
Notes to the Financial Statements	14 - 30
Schedules for Management Purposes
Detailed Income and Expenditure Account	31 - 33

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

LIST OF TRUSTEES (DIRECTORS)

31 MARCH 2025

Trustees (Directors)

Mr Jeremy Bruce MSc, BA

Mrs Stephanie Davies

Mr David Elliott BSc, MBA

Professor Richard Griffiths BSc, PhD, FRSB

Mr Howard Inns (Vice-Chairman)

Dr Robert Jehle BSc, PhD

Dr Roger Mitchell BSc, MSc, PhD, CBiol, FRSB (Treasurer)

Ms Rebecca Turner BSc MSc

Mr Jonathan Webster (Chairman)

Company Secretary

Dr Antony Hugh Gent BSc, PhD, CBiol, MRSB

Key Staff

Dr Antony Hugh Gent PhD, CBiol, MRSB (CEO)

Philippa Goodwin (Administration and Finance Manager)

Jim Foster, BSc, MSc, MCIEEM (Conservation Director)

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Registration Number:	1130188 (England and Wales),
	SCO44097 (Scotland)
Company Registration Number:	06932972 (England and Wales)
Registered Address:	744-748 Christchurch Road
	Bournemouth
	Dorset
	BH7 6BZ
Bank:	Lloyds Bank Plc
	582-584 Christchurch Road
	Bournemouth
	Dorset
	BH1 4BH
Investment Managers:	Investec
	2 Gresham Street
	London
	EC2V 7QP
	Schroder & Co Ltd
	31 Gresham Street
	London
	EC2V 7QA
Auditors:	PKF Francis Clark
	Statutory Auditors
	Towngate House
	2-8 Parkstone Road
	Poole
	BH15 2PW

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

ANNUAL REPORT OF THE TRUSTEES (DIRECTORS)

YEAR ENDED 31 MARCH 2025

The Trustees present their Report and the audited Consolidated Financial Statements, for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity and of the group.

Review of Activities

The Trustees have produced a separate Annual Report for 2024/25 reviewing the Trust Activities for the Herpetological Conservation Trust and the Amphibian and Reptile Conservation Trust which incorporates the necessary narrative information required by the Statement of Recommended Practice.

On 1 April 2011 a transfer agreement between the Herpetological Conservation Trust and Amphibian and Reptile Conservation Trust became effective. This is intended to rationalize the way in which the two charities work by transferring all the assets and liabilities relating to the operational work of the Herpetological Conservation Trust to Amphibian and Reptile Conservation Trust. The agreement states that all assets and liabilities excluding the Permanent Endowment Fund be transferred from Herpetological Conservation Trust to Amphibian and Reptile Conservation Trust.

Trustees

The full list of Trustees is shown on page 1.

Public Benefit

The Trustees have given due regard to public benefit when planning the charity’s activities, in accordance with the Charity Commission’s guidance on Public Benefit.

The annual report sets out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which the charity exists. The charity achieves its principal objects and purposes through the conservation elements of biodiversity for people now and in the future, offering general and specialist advice free to members of the public, landowners and land managers and managing a suite of nature reserves. These benefits are directly related to the aims of the charity and are fully compliant with the Charity Commission guidance on Public Benefit.

Reserves Policy

The Trustees aim to maintain a ‘reserve’ fund as an element of the unrestricted funds for discretionary use and as a cushion in the event of financial short-fall on a year to year basis. While accepting that this may not be possible in some years, the Trustees aim to see this amount grow year by year. At the year-end, unrestricted group reserves were £2,097,880 (2024: £1,960,045).

Risk Management

1 The Trust undertakes Risk Assessments of the following areas:
Financial management
Financial liability
Health & safety
Nature reserves, other land and buildings
2 The Trust ensures adequate insurance at all times to guard against reasonably expected risks.
3 The Trust identifies the appropriate levels for its financial reserves via a separate policy.
4 The Trust maintains an up to date Health & Safety policy addressing the health, safety and welfare of our staff and people affected by its activities.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

ANNUAL REPORT OF THE TRUSTEES (DIRECTORS)

YEAR ENDED 31 MARCH 2024

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Amphibian and Reptile Conservation Trust for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware:

there is no relevant audit information of which the charitable company’s auditor is unaware; and
• we have taken all steps that we ought to have taken to make ourselves aware of any relevant audit information and to establish that the company’s auditor is aware of that information.

Auditors

A resolution to re-appoint PKF Francis Clark for the ensuing year will be proposed at the Annual General Meeting in accordance with Section 485 of the Companies Act 2006.

Small Company Provisions

The report of the trustees has been prepared taking advantage of the small companies exemption of section

415A of the Companies Act 2006.

Jonathan Webster (Chairman) Director

16 December 2025 This Report was approved by the Trustees on .............................................. and signed on their behalf by

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Amphibian and Reptile Conservation Trust for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Company Balance Sheet, Consolidated Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 ‘‘The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP (FRS 102)’’.

In our opinion the financial statements:

give a true and fair view of the state of the group's affairs as at 31 March 2025 and of its results 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, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

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 charity 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 Charity’s ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorized 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 charitable company trustees are responsible for the other information. The other information comprises the information included in the annual report of the trustees (directors), other than the financial statements and our auditor’s report thereon. 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.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the financial statements.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 4, the charitable company trustees 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 charitable company 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 charitable company 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 charitable company 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

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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

As part of our audit planning we obtained an understanding of the legal and regulatory framework that is applicable to the Charity. We gained an understanding of the Charity and the sector in which the Charity operates as part of this assessment to identify the key laws and regulations affecting the Charity. As part of this, we reviewed the Charity’s website for an indication of any regulations in place and discussed these with the relevant individuals responsible for compliance. The key regulations we identified were Charity legislation, health and safety regulations and employment law. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Charities SORP - FRS 102.

We discussed with management and trustees how compliance with these laws and regulations is monitored and discussed policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the Charity complies with laws and regulations and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the Charity’s ability to continue trading and the risk of material misstatement to the accounts.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

Enquiries of management and trustees regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements. As part of these enquiries we also discussed with management whether there have been any known instances, allegations or suspicions of fraud.
Reviewed filings with the Charity Commission and whether there were any serious incident reports made during the year.
Discussed with management whether any reportable health and safety incidents occurred under the requirements of RIDDOR (Reporting of Injuries, Diseases and Dangerous Occurrences Regulations) during the year.
Reviewed legal and professional costs to identify any costs in respect of non-compliance.
Reviewed Board minutes.

We assessed the susceptibility of the financial statements to material misstatement via three significant risks. The first was management override or fraud and obtained an understanding of the controls in place to mitigate the risk of fraud. Secondly, we evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements. Finally, we assessed the risk of the unrestricted and restricted funds being materially misstated, as the charity has a number of restricted income streams which have costs attributed to them, some of which are estimated. Based upon our understanding we designed and conducted audit procedures including:

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Reviewing estimates and judgements made in the accounts for any indication of bias.
Agreeing contract and grant income contracts to amounts posted to the income nominals.
Agreeing accrued income to amounts received post year end in the bank account.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

Reviewing grant and income contracts for restrictions to ensure that the restricted income and expenditure is accurately represented in the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company trustees, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006 and in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our work has been undertaken so that we might state to the charitable company trustees 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Adrian Way FCA FCCA (Senior Statutory Auditor) For and on behalf of PKF Francis Clark, Statutory Auditor, Towngate House 2 – 8 Parkstone Road, Poole, BH15 2PW

17 December 2025 Date: …………………………..

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIED (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note Income and endowments from: Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Other 6 Expenditure on: Raising funds 7 Charitable activities 8 Total expenditure Net gains/losses on investments Realized Unrealized Net income/expenditure		Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 Total 2024 £ £ £ £ 447,144 447,144 443,218 2,730 - 2,730 4,059 22,620 225,399 248,019 252,640 171,507 1,234,277 1,405,784 1,468,232 36,637 207,224 243,861 37,123 680,638 1,666,900 2,347,538 2,205,272 - 25,623 25,623 24,998 769,631 1,435,439 2,205,070 2,253,173 769,631 1,461,062 2,230,693 2,278,171 - 22,947 22,947 (726) - 16,691 16,691 57,691 (88,993) 245,476 156,483 (15,935)

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIED (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note Net incoming resources before transfers (from page 9) Gross transfers between funds Net movement in funds Reconciliation of funds Funds brought forward Funds carried forward 22	Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 Total (as restated) 2024 £ £ £ £ (88,993) 245,476 156,483 (15,935) 226,828 (226,828) - - 137,835 18,648 156,483 (15,935) 1,960,045 5,359,329 7,319,374 7,335,309 2,097,880 5,377,977 7,475,857 7,319,374

All income and expenditure derive from continuing activities.

The notes on pages 14 to 30 form part of these financial statements.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2025

Note FIXED ASSETS Tangible Fixed Assets 16 Investments 17 CURRENT ASSETS Debtors 18 Cash at bank and in hand LIABILITIES FALLING DUE WITHIN ONE YEAR Creditors 19 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted 22 Restricted	2025 2024 (as restated) £ £ £ £ 1,736,472 1,660,255 3,939,952 3,927,364 5,676,424 5,587,619 258,174 854,942 1,861,053 1,093,114 2,119,227 1,948,056 319,794 216,301 1,799,433 1,731,755 7,475,857 7,319,374 2,097,880 1,960,045 5,377,977 5,359,329 7,475,857 7,319,374	2025 2024 (as restated) £ £ £ £ 1,736,472 1,660,255 3,939,952 3,927,364 5,676,424 5,587,619 258,174 854,942 1,861,053 1,093,114 2,119,227 1,948,056 319,794 216,301 1,799,433 1,731,755 7,475,857 7,319,374 2,097,880 1,960,045 5,377,977 5,359,329 7,475,857 7,319,374
		5,587,619 1,731,755
		7,319,374
		7,319,374

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the smaller companies’ regime.

16 December 2025

Approved by the Board of Trustees on ..................................... and signed on its behalf by

Jonathan Webster (Chairman) Director

The notes on pages 14 to 30 form part of these financial statements.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

Company Number: 06932972 (England and Wales)

AMPHIBIAN AND REPTILE CONSERVATION TRUST

BALANCE SHEET AS AT 31 MARCH 2025

Note FIXED ASSETS Tangible Fixed Assets 16 Investments 17 CURRENT ASSETS Debtors 18 Cash at bank and in hand LIABILITIES FALLING DUE WITHIN ONE YEAR Creditors 19 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted 22 Restricted	2025 2024 (as restated) £ £ £ £ 1,736,002 1,660,255 3,940,052 3,927,464 5,676,054 5,587,719 276,753 875,263 1,839,640 1,063,730 2,116,393 1,938,993 315,911 210,939 1,800,482 1,728,054 7,476,536 7,315,773 2,098,559 1,956,444 5,377,977 5,359,329 7,476,536 7,315,773	2025 2024 (as restated) £ £ £ £ 1,736,002 1,660,255 3,940,052 3,927,464 5,676,054 5,587,719 276,753 875,263 1,839,640 1,063,730 2,116,393 1,938,993 315,911 210,939 1,800,482 1,728,054 7,476,536 7,315,773 2,098,559 1,956,444 5,377,977 5,359,329 7,476,536 7,315,773
		5,587,719 1,728,054
		7,315,773
		7,315,773

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the smaller companies’ regime.

16 December 2025

Approved by the Board of Trustees on ........................................... and signed on its behalf by

Jonathan Webster (Chairman) Director

The notes on pages 14 to 30 form part of these financial statements.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

CONSOLIDATED STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2025

Note Cash flow from operating activities Net income/(expense) Depreciation 16 Investment Income 4 (Gains)/Losses on investments 11 (Increase)/decrease in debtors (Decrease)/increase in creditors Cash flow from operating activities Cash flow from investing activities Payments to acquire tangible fixed assets 16 Payments to acquire investments 17 Receipts from sales of investments Investment income 4 Net cash flow from investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 April 2024 Cash and cash equivalents at 31 March 2025 Cash and cash equivalents consist of: Cash at bank and in hand Cash held by investment managers Cash and cash equivalents at 31 March 2025	2025 £ 156,483 26,664 (248,019) (16,691) 596,768 103,493 618,698 (102,881) (201,820) 189,207 248,019 132,525 751,223 1,222,606 1,973,829 1,861,053 112,776 1,973,829	2024 £ (15,935) 19,812 (252,640) (57,691) 1,508 (39,774)
		(344,720)
		(13,170) (309,215) 293,617 252,640
		223,872
		(120,848) 1,343,454
		1,222,606
		1,093,114 129,492
		1,222,606

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. Summary of significant accounting policies

a.

General information and basis of preparation

Amphibian and Reptile Conservation Trust is a charitable company registered in the United Kingdom. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity’s operations and principal activities are as detailed on page 3 and 4.

The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2025.

No statement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 2006. The charity made a surplus/ (deficit) for the financial year of £160,763 (2024: (£20,467)).

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

Inter-company transactions, balances and unrealized gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

c.

Funds

General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside at the discretion of the Trustees for specific purposes. The purpose and use of the designated unrestricted funds are set out in the notes to the financial statements.

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 cost of raising and administering such funds are charged against the specific fund. The aim and use of the restricted funds are set out in the notes to the financial statements.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

d. Income recognition

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Donations and legacy income represent amounts receivable during the period and are recognized where entitlement has been established, there is certainty of receipt and the amount can be measured with sufficient reliability. Gift-Aid income is included gross of attributable tax recoverable.

Legacy gifts are recognized on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognized stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Grants represent voluntary amounts attributable to the period covered by the Accounts and are recognized on an accruals basis. Grants received in respect of future periods are carried forward as deferred income in creditors.

Government grants receivable as compensation for expenses already incurred will be recognized in the income and expenditure in the same period in which the related expenditure is incurred.)

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognized when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as share. It includes dividends and interest. Income is recognized in the period in which it is earned and is included gross of attributable tax recoverable.

Other than significant donated income-in kind, no account is taken of the substantial contributions made by the many volunteers and volunteer organizations who provide various services and supplies free of charge.

e.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Expenditure is recognized where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorized under the following headings:

Costs of raising funds
Expenditure on charitable activities; and
Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

f. Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at head office.

The analysis of these costs is included in note 9.

g. Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Expenditure on land acquired for management, including costs of acquisition, is capitalized and is not depreciated. Donated land and buildings are included at their current value at the date of the gift. Heathland donated to the Trust between 2000 and 2016 has been recognized at £1,000 per hectare, being the fair value at the date of the gift, estimated by the trustees. Land and buildings are not revalued.

Depreciation is provided on other fixed assets, at rates calculated to write off the costs, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Leasehold property	- 50 years straight line
Leasehold improvements	- 25 years straight line
Motor vehicles	- 4 years straight line
Tools and equipment	- 4 years straight line
Computer and office equipment	- 4 years straight line

h. Investments

Investments held as fixed assets, are held under a discretionary management agreement, on behalf of the Fund’s Trustees, and are recognized initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognized in ‘net gains/ (losses) on investments’ in the SOFA. Fair value is determined on the basis of the market value of the investments and uninvested cash comprising the portfolio (excluding accrued interest) at the accounting date.

Market value for equities and fixed-interest securities is the last traded price or the closing midmarket quoted price. For unit trusts, the mid-market price prevailing on the balance sheet date is used. Accrued interest is excluded from the valuation of fixed interest stocks but is included in debtors as accrued income.

Investments in subsidiaries are measured at cost less impairment.

i. Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognized in expenditure.

j. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

k. Operating leases

Rentals payable under operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA on a straight line basis over the term of the lease.

l. Pensions

The charity contributes to an auto-enrolment Legal & General scheme for all employees. Contributions payable to these plans are charged against income in the period in which they fall due

m. Tax

The charitable company is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

n. Going concern

The financial statements have been prepared on a going concern basis. In the opinion of the board, the charity has sufficient working capital to continue to meet its financial obligations and pay its liabilities as they fall due for the foreseeable future. The board have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements. The budgeted income and expenditure is sufficient with the level of reserves held for the charity to be able to continue as a going concern.

o. Public Benefit Entity Concessionary Loans

Concessionary loans to/from other public benefit entities are initially recognized at the amount paid or received. Loans are subsequently adjusted to take account of interest payable or receivable, and any indicators of impairment losses.

2. Income from donations and legacies

Donations Donations from HCT Friends income Legacy income	Unrestricted Funds £ 27,413 383,266 33,464 3,001	Restricted Funds 2025 2024 £ £ £ - 27,413 26,162 - 383,266 389,332 - 33,464 27,724 - 3,001 - - 447,144 443,218
	447,144

All income in the prior year was attributable to unrestricted funds.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

3. Income from other trading activities

Merchandising sales	Unrestricted Funds £ 2,730	Restricted Funds 2025 2024 £ £ £ - 2,730 4,059 - 2,730 4,059
	2,730

All income in the prior year was attributable to unrestricted funds.

4. Income from investments

Bank interest Investment income	Unrestricted Funds £ 22,620 -	Restricted Funds 2025 2024 £ £ £ - 22,620 19,846 225,399 225,399 232,794 225,399 248,019 252,640
	22,620

£232,794 of income in the prior year was attributable to restricted funds and £19,846 was attributable to unrestricted funds.

5. Income from charitable activities

Workstream 1 - Nature reserves Workstream 2 - Conservation and species programs Workstream 3 - Communication and outreach Workstream 4 - Administration and finance Workstream 5 - Regional training and science programs ARC Ecological Services	Unrestricted Funds £ - - 26,810 124,674 2,720 17,303	Restricted Funds 2025 2024 £ £ £ 734,810 734,810 734,154 338,416 338,416 552,492 35,417 62,227 - - 124,674 58,157 125,634 128,354 98,058 - 17,303 25,371 1,234,277 1,405,784 1,468,232
	171,507

£1,384,704 of income in the prior year was attributable to restricted funds and £83,528 was attributable to unrestricted funds.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

6. Other income

6. Other income
Miscellaneous income Miscellaneous Contracts	Unrestricted Funds £ 4,197 32,440	Restricted Funds 2025 2024 £ £ £ - 4,197 104 207,224 239,664 37,019 207,224 243,861 37,123
	36,637

All income in the prior year was attributable to unrestricted funds.

7. Investment management costs

Investment manager fees All of the above costs were attributable to restricted funds.	2025 £ 25,623	2024 £ 24,998

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure on charitable activities

Costs of activities in furtherance of the Charity’s objects Expenditure by area WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs ARC Ecological Services	2025 2024 £ £ 794,805 662,385 627,935 745,707 187,114 170,436 284,893 313,000 294,235 343,022 16,088 18,623 2,205,070 2,253,173

The analysis of expenditure for 2025 is as follows:

WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs ARC Ecological Services	Activities undertaken directly Support costs £ £ 168.971 625,834 69,597 558,338 7,313 179,801 22,550 262,343 88,936 205,299 16,088 - 373,455 1,831,615	Total £ 794,805 627,935 187,114 284,893 294,235 16,088 2,205,070

£1,794,803 of expenditure in the prior year was attributable to restricted funds and £458,370 was attributable to unrestricted funds.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

9. Allocation of support costs

WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs Total	Salaries and related costs Office overheads Vehicle costs £ £ £ 486,361 116,930 12,388 433,907 104,319 11,052 139,730 33,594 3,559 153,380 36,781 3,897 159,546 38,358 4,064 1,372,924 329,982 34,960	Insurances Governance costs Total £ £ £ 10,155 - 625,834 9,060 - 558,338 2,917 - 179,800 3,194 65,092 262,344 3,331 - 205,299 28,657 65,092 1,831,615

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

10. Governance costs

Committee and meeting expenses Auditors’ remuneration Auditors’ remuneration – non audit work Legal and professional fees	2025 2024 £ £ 2,125 3,399 18,360 17,000 23,652 15,785 20,955 20,914 65,092 57,098

11. Net income for the year

Net income for the year
	2025	2024
	£	£
Net income is stated after charging:-
Staff costs (Note 14)	1,372,925	1,432,111
Auditors’ remuneration - audit	18,360	17,000
- other	23,652	15,785
Depreciation	26,664	19,812
Operating lease rentals	6,750	6,264
(Profit)/loss on fair value movement of investments	(16,691)	(57,691)

12. Auditor’s remuneration

The auditor’s remuneration amounts to an audit fee of £18,360 (2024: £17,000) and other services of £23,652 (2024: £15,785).

13. Trustees’ and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2024: £Nil).

The total amount of employee remuneration received by key management personnel is £153,857 (2024: £155,408). The trust considers its key management personnel comprise Philippa Goodwin, Dr Antony Gent and James Foster.

Trustees’ expenses reimbursed for travelling and meeting costs during the year amounted to £2,484 (2024: £685). Two (2024: Three) Trustees were in receipt of reimbursed expenses.

14. Staff costs and employee benefits

Wages and salaries Social security costs Other pension costs	2025 2024 £ £ 1,172,072 1,227,087 108,783 110,416 92,070 94,608
	1,372,925 1,432,111

The average number of employees (excluding contract labor) during the year was 43 (2024: 47). No employee is paid over £60,000.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

15. Pension Scheme

Defined contribution pension scheme

The charitable company operates a defined contribution pension scheme. The pension cost for the year amounted to £92,070 (2024: £94,608). At the year-end £11,122 was due in respect of pension contributions (2024: £10,967).

16. Tangible fixed assets

Group (as restated)

Cost At 1 April 2024 (as restated) Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for year Disposals At 31 March 2025 31 March 2025 31 March 2024	Land and Buildings Computer & Office Equipment Motor Vehicles Tools & equipment Total £ £ £ £ £ 1,728,843 5,028 - 8,142 1,742,013 75,000 8,041 - 19,840 102,881 - - - - -
	1,803,843 13,069 - 27,982 1,844,894
	78,465 1,256 - 2,037 81,758 16,519 3,150 - 6,995 26,664 - - - - -
	94,984 4,406 - 9,032 108,422
	1,708,859 8,663 - 18,950 1,736,472
	1,650,378 3,772 - 6,105 1,660,255

Note: Included in land and Buildings is Land and Property at Noon Hill, Verwood which was left to The HCT in a will during 1998. The value placed at the time of the gift was set by the Trustees at £150,000. The freehold Property was sold during 2013/2014 for £290,000, and the SSSI land has been retained with a value of £Nil.

Included in land and buildings is a leasehold property which was purchased in 2018/2019 and refurbished in 2019/2020. The lease term is 999 years and runs until 7 March 3018.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Charity (as restated) Cost At 1 April 2024 (as restated) Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for year Disposals At 31 March 2025 31 March 2025 31 March 2024	Land and Buildings Computer & Office Equipment Motor Vehicles Tools & equipment Total £ £ £ £ £ 1,728,843 5,028 - 8,142 1,742,013 75,000 7,571 - 19,840 102,411 - - - - -
	1,803,843 12,599 - 27,982 1,844,424
	78,465 1,256 - 2,037 81,758 16,519 3,150 - 6,995 26,664 - - - - -
	94,984 4,406 - 9,032 108,422
	1,708,859 8,193 - 18,950 1,736,002
	1,650,378 3,772 - 6,105 1,660,255

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

17. Fixed asset investments

Fixed asset investments
Group UK Quoted Securities: Fixed interest Equities Overseas fixed interest Overseas equities Other investments Market value of investments at 31 March 2024 Cash held by Investment Managers Cost/valuation At 1 April 2024 Additions Disposals Revaluation At 31 March 2025 Impairment At 1 April 2024 and 31 March 2025 Carrying amount 31 March 2025 31 March 2024	Listed investments Total £ £ 3,927,364 3,927,364 201,820 201,820 (205,923) (205,923) 16,691 16,691
		3,939,952 3,939,952
		- -
		3,939,952 3,939,952
		3,927,364 3,927,364
		2025 2024 £ £ 627,966 569,833 1,143,410 1,071,140 1,328,452 1,366,170 727,348 790,730 3,827,176 3,797,873 112,776 129,491 3,939,952 3,927,364

The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

17. Fixed asset investments (cont)

Listed investments £ 3,927,364 201,820 (205.923) 16,691 3,939,952 - 3,939,952	Other investments Total £ £ 100 3,927,464 - 201,820 - (205.923) - 16,691	Other investments Total £ £ 100 3,927,464 - 201,820 - (205.923) - 16,691
	100 3,940,052
	- -
	100 3,940,052
3,927,364	2025 2024 £ £ 627,966 569,833 1,143,410 1,071,140 1,328,452 1,366,170 727,348 790,730 3,827,176 3,797,873 112,776 129,491 100 100 3,940,052 3,927,464 100 3,927,464
		2024 £ 569,833 1,071,140 1,366,170 790,730
		3,797,873 129,491 100
		3,927,464

The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

Included with other investments is a 100% holding in the ordinary share capital of ARC Ecological Services Limited, a company incorporated in England and Wales on 20 October 2011. At the year end, the aggregate capital and reserves of the company amounted to (£679) and its loss for the year amounted to £4,280.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

18. Debtors

Trade debtors Prepayments and accrued income Other debtors Amount payable to HCT Loan to ARC Ecological Services Ltd (Concessionary)	Group 2025 2024 £ £ 150,367 192,022 104,982 660,870 2,825 2,050 - - - - 258,174 854,942	Charity 2025 2024 £ £ 169,046 192,022 104,982 660,870 2,725 1,950 - - - 20,421 276,753 875,263

19. Creditors: amounts falling due within one year

	Group		Charity
	2025	2024	2025	2024
	£	£	£	£
Trade creditors	74,056	64,760	74,000	63,593
Accruals and deferred income	180,946	82,591	180,946	82,591
Other creditors	18,205	15,907	15,997	13,925
Social security and other taxes	30,202	28,730	28,583	26,517
Amount owed to HCT	16,385	24,313	16,385	24,313
	319,794	216,301	315,911	210,939
Control
The charity is controlled by the trustees who are also the directors of the charitable company.
Operating lease commitments
As at 31 March 2025, the charity had total future minimum lease payments under no				n-cancellab
operating leases as follows:
			2025	2024
			£	£
Operating leases which expire:
Land and buildings – within 2-5 years			2,775	8,325
Land and buildings – within 1 years			6,750	6,750

20. Control

21. Operating lease commitments

As at 31 March 2025, the charity had total future minimum lease payments under non-cancellable operating leases as follows:

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

22. Fund reconciliation

Group (as restated)

Restricted Species Rare Amphibians Funds received and used for fixed assets Investment portfolio Legacy Income (for sites) Unrestricted Total	Brought forward 1.4.2024 Net Incoming/ (Outgoing) Resources Transfers between Funds Carried forward 31.3.2025 £ £ £ £ 78,316 14,327 - 92,643 - - - - 1,353,649 (8,267) - 1,345,382 3,927,364 239,416 (226,828) 3,939,952 - - - -
	5,359,329 245,476 (226,828) 5,377,977

	1,960,045 (88,993) 226,828 2,097,880

	7,319,374 156,483 - 7,475,857

Analysis of net assets between funds

			Total Funds	Total Funds
	Unrestricted	Restricted		(as restated)
	Funds	Funds	2025	2024
	£	£	£	£
Tangible Fixed Assets	391,090	1,345,382	1,736,472	1,660,255
Investments	-	3,939,952	3,939,952	3,927,364
Current assets	2,026,584	92,643	2,119,227	1,948,056
Creditors: amounts falling due within 1 year	(319,794)	-	(319,794)	(216,301)
Net assets	2,097,880	5,377,977	7,475,857	7,319,374

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

22. Fund reconciliation (cont)

Charity (as restated)

Restricted Species Rare Amphibians Funds received and used for fixed assets Investment portfolio Legacy income for sites Unrestricted Total	Brought forward 1.4.2024 Net Incoming/ (Outgoing) Resources Transfers between Funds Carried forward 31.3.2025 £ £ £ £ 78,316 14,327 - 92,643 - - - - 1,353,649 (8,267) - 1,345,382 3,927,364 239,416 (226,828) 3,939,952 - - - -
	5,359,329 245,476 (226,828) 5,377,977

	1,956,444 (84,713) 226,828 2,098,559

	7,315,773 160,763 - 7,476,536

Analysis of net assets between funds

			Total Funds	Total Funds
	Unrestricted	Restricted		(as restated)
	Funds	Funds	2025	2024
	£	£	£	£
Tangible Fixed Assets	390,620	1,345,382	1,736,002	1,660,255
Investments	100	3,939,952	3,940,052	3,927,464
Current assets	2,023,750	92,643	2,116,393	1,938,993
Creditors: amounts falling due within 1 year(315,911)		-	(315,911)	(210,939)
Net assets	2,098,559	5,377,977	7,476,536	7,315,773

23. Contingent Liabilities

a) There are three grants received that will be required to be repaid if certain conditions are not met.

The EU grant, received via the RSPB, of £42,500 in 1996 is repayable if the land at Great Ovens is subsequently sold and the Heritage Lottery Fund grant of £62,516 is repayable if the land ceases to be used for approved purposes. The EU grant of £19,646 received for Worgret Heath is repayable if the land is subsequently sold. Also, the Heritage Lottery Fund grant of £103,125 received in 2001 for Lions Hill is repayable if that land ceases to be used for approved purposes or is sold.

b) The SSSI land at Noon Hill is subject to a restriction, if it is subsequently sold. Any sale proceeds are to be donated to the RNLI and not retained by The HCT.
c) Should the land at Norden and Corfe Bluff be sold, the use of the proceeds would be subject to restriction.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

24. Donated assets

a) A piece of land which consists of a near-vertical cliff face was donated to the Trust in 2000. No value has been attributed to this donation due to the nature of the land.
b) A further piece of land was acquired under Section 106 requirements. The HCT have received funds to manage the land, but there was no consideration paid for the land itself. No value has been attributed due to the restrictions placed on the land and the resultant deemed negligible value.

25. Related party transactions

See note 13 for details of trustee expenses and remuneration.

During the year, Amphibian and Reptile Conservation Trust had the following transactions with The Herpetological Conservation Trust, a charity with which ARC has a transfer agreement.

2025 2024 £ £ Donation received from HCT 383,266 389,332

At the year-end, £16,385 was due to HCT (2024: £24,313) which is included in creditors (see note 19).

During the year Amphibian and Reptile Conservation Trust had the following transactions with its trading subsidiary ARC Ecological Services Limited (see note 17). ARC Ecological Services Limited paid loan interest of £1,860 (2024 £2,216) to Amphibian and Reptile Conservation Trust. At the year end, £18,679 (2024: £20,421) was due from ARC Ecological Services Limited which is included in trade debtors (see note 18).

26. Prior year adjustment

During the 2024/25 financial year, a prior year adjustment was made to recognize land that had either been gifted to the charity between 2000 and 2016 or transferred from the Herpetological Conservation Trust. This land had not previously been included within fixed assets and has now been recorded at cost or at fair value as at the date of transfer.

The impact of this adjustment is as follows:

a) Changes in Accounting Policies

Accounting policy G – Tangible Fixed Assets has been updated to include:

“Heathland donated to the Trust between 2000 and 2016 has been recognized at £1,000 per hectare, representing the fair value at the date of the gift, as estimated by the trustees.”

b) Reconciliation of Total Funds

Previously reported funds at the end of the comparative period have increased by £297,950, from £7,021,424 to £7,319,374.

c) Reconciliation of Comparative Period Income and Expenditure

There were no consequential changes to the previously reported surplus or deficit for the comparative period as a result of this adjustment.

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT (CHARITY ONLY)

INCOME By organization Natural Resources Wales Welsh Sites South Downs National Park Scottish Natural Heritage RPA - Single Payment Scheme Natural England – HLS Maintenance Natural England – Memorandum of Agreements HWM Anglian Water Heritage Lottery Fund Naturescape Training income RS MacDonald Grant VOLUNTARY INCOME Donations Donation from HCT Friends income Legacy income ARC ESL gift aid OTHER INCOME Bank interest ARC ES Loan interest Investment income Miscellaneous contracts Training income Sponsorship/fundraising Miscellaneous income Merchandising sales Scientific Meeting Fund Under accrued income in prior year Other Gift aid Income for ARC ESL TOTAL INCOMING RESOURCES	2025 £ - 37,018 4,510 1,760 27,363 670,429 79,802 26,810 5,000 196,736 145,124 - - 1,194,552 15,114 383,267 33,464 3,001 - 434,846 22,620 1,860 225,399 239,664 7,962 140,175 - 2,730 2,720 4,196 15,934 43,072 706,332 2,335,730	2024 £ 400 63,190 - 6,270 45,459 544,945 150,344 29,324 5,000 260,245 154,363 160 13,108
		1,272,808 11,989 389,332 27,724 - -
		429,045 19,846 2,216 232,794 45,751 9,340 172,036 104 4,059 1,787 (8,733) - 1,064 25,371
		480,264
		2,182,117

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT (CHARITY ONLY) YEAR ENDED 31 MARCH 2025

EXPENDITURE
Chemicals
Tools, equipment and servicing
Volunteer management expenses
Travel and subsistence
Labor costs
Site purchase
Contract management
Printing/publications
Captive breeding
Volunteer monitoring costs
ARC membership costs
Contract survey
Video production
Branded clothing (staff)
Consultancy fees
Meeting expenses
Promotional material
Rent and service charges
Rates
Water rates
Electricity
Photocopier lease
Photocopying
PR Event
Reserve leases
Postage and stationery
Computer costs
Office maintenance
Telephone
Mobile phones
Sundries
Bank and card charges
Vehicle maintenance
Vehicle insurance
RAC membership
Road fund licensing
Fuel
General insurance
Life Insurance
Squatters insurance
Membership subscriptions
Trustees’ expenses
Carried forward

2025
2024
£
£
2,544
6,180
25,127
20,200
4,896
(4,570)
39,240
40,667
461
450
-
1,001
107,763
90,414
8,564
11,362
2,258
1,363
1,500
10,500
4,278
6,588
5,370
4,170
141
130
2,135
1,901
55,782
113,253
2,125
2,714
2,152
2,790
19,567
20,362
3,386
2,810
646
780
7,647
5,719
4,332
6,264
614
1,562
1,073
2,842
9,528
9,255
2,580
3,334
28,419
17,607
7,575
5,969
7,396
6,609
9,155
9,898
1,448
771
30
71
17,730
10,523
5,600
4,428
916
783
2,198
1,765
8,516
6,689
18,886
13,215
8,981
10,990
790
755
6,438
5,458
2,484
685
440,271
458,257

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT (CHARITY ONLY)

Brought forward
Conference fees
Statutory redundancy payments
Discretionary payments
Misc science project support
Wages and salaries
Employer’s National Insurance
Pension contributions
Business Development
Miscellaneous Contract Costs
Training
Accountancy and book-keeping
Business Planning advice
HR Consultancy
Legal and professional
Contributions to Re-Think
Pension Management Costs
Website design and maintenance
Fencing, gates and signs
Occupational health screening
Recruitment
CRB Checks
Volunteer training
HLS restoration
HLS capital works
Office overheads
Homeworking
Genetic assessment
Depreciation
Investment Management Fees
ARC ESL
TOTAL RESOURCES EXPENDED

2024
2023
£
£
440,271
458,257
31,681
29,057
-
8,925
2,828
66
3,724
-
1,169,244
1,214,437
108,783
110,416
92,070
94,608
12,000
5,395
-
14,999
6,303
14,664
39,530
32,785
-
-
6,170
4,530
20,955
20,914
10,103
10,712
3,482
3,224
11,036
4,480
207
2,199
3,199
3,754
3,383
2,338
274
243
1,614
1,145
137,794
167,370
-
-
11,602
10,686
1,256
1,269
-
-
26,664
19,811
25,623
43,072
24,998
-
**2,214,605 ** 2,259,545

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

Company No. 06932972 (England and Wales)

Charity No. 1130188 (England and Wales), SCO44097 (Scotland)

AMPHIBIAN AND REPTILE CONSERVATION TRUST

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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ACCOUNTS YEAR ENDED 31 MARCH 2025

INDEX
	Page
Trustees (Directors)	1
Legal and Administrative Information	2
Trustees’ (Directors’) Report	3 - 4
Independent Auditors’ Report	5 - 8
Consolidated Statement of Financial Activities	9 - 10
Consolidated Balance Sheet	11
Balance Sheet	12
Consolidated Statement of Cash Flows	13
Notes to the Financial Statements	14 - 30
Schedules for Management Purposes
Detailed Income and Expenditure Account	31 - 33

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LIST OF TRUSTEES (DIRECTORS)

31 MARCH 2025

Trustees (Directors)

Mr Jeremy Bruce MSc, BA

Mrs Stephanie Davies

Mr David Elliott BSc, MBA

Professor Richard Griffiths BSc, PhD, FRSB

Mr Howard Inns (Vice-Chairman)

Dr Robert Jehle BSc, PhD

Dr Roger Mitchell BSc, MSc, PhD, CBiol, FRSB (Treasurer)

Ms Rebecca Turner BSc MSc

Mr Jonathan Webster (Chairman)

Company Secretary

Dr Antony Hugh Gent BSc, PhD, CBiol, MRSB

Key Staff

Dr Antony Hugh Gent PhD, CBiol, MRSB (CEO)

Philippa Goodwin (Administration and Finance Manager)

Jim Foster, BSc, MSc, MCIEEM (Conservation Director)

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LEGAL AND ADMINISTRATIVE INFORMATION

Charity Registration Number:	1130188 (England and Wales),
	SCO44097 (Scotland)
Company Registration Number:	06932972 (England and Wales)
Registered Address:	744-748 Christchurch Road
	Bournemouth
	Dorset
	BH7 6BZ
Bank:	Lloyds Bank Plc
	582-584 Christchurch Road
	Bournemouth
	Dorset
	BH1 4BH
Investment Managers:	Investec
	2 Gresham Street
	London
	EC2V 7QP
	Schroder & Co Ltd
	31 Gresham Street
	London
	EC2V 7QA
Auditors:	PKF Francis Clark
	Statutory Auditors
	Towngate House
	2-8 Parkstone Road
	Poole
	BH15 2PW

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ANNUAL REPORT OF THE TRUSTEES (DIRECTORS)

YEAR ENDED 31 MARCH 2025

Review of Activities

Trustees

The full list of Trustees is shown on page 1.

Public Benefit

The Trustees have given due regard to public benefit when planning the charity’s activities, in accordance with the Charity Commission’s guidance on Public Benefit.

Reserves Policy

Risk Management

1 The Trust undertakes Risk Assessments of the following areas:
Financial management
Financial liability
Health & safety
Nature reserves, other land and buildings
2 The Trust ensures adequate insurance at all times to guard against reasonably expected risks.
3 The Trust identifies the appropriate levels for its financial reserves via a separate policy.
4 The Trust maintains an up to date Health & Safety policy addressing the health, safety and welfare of our staff and people affected by its activities.

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ANNUAL REPORT OF THE TRUSTEES (DIRECTORS)

YEAR ENDED 31 MARCH 2024

Statement of Trustees’ Responsibilities

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware:

there is no relevant audit information of which the charitable company’s auditor is unaware; and
• we have taken all steps that we ought to have taken to make ourselves aware of any relevant audit information and to establish that the company’s auditor is aware of that information.

Auditors

A resolution to re-appoint PKF Francis Clark for the ensuing year will be proposed at the Annual General Meeting in accordance with Section 485 of the Companies Act 2006.

Small Company Provisions

The report of the trustees has been prepared taking advantage of the small companies exemption of section

415A of the Companies Act 2006.

Jonathan Webster (Chairman) Director

16 December 2025 This Report was approved by the Trustees on .............................................. and signed on their behalf by

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INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

Opinion

In our opinion the financial statements:

give a true and fair view of the state of the group's affairs as at 31 March 2025 and of its results 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, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for 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.

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

Other information

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INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the financial statements.

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 trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

Auditor’s responsibilities for the audit of the financial statements

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INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

Enquiries of management and trustees regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements. As part of these enquiries we also discussed with management whether there have been any known instances, allegations or suspicions of fraud.
Reviewed filings with the Charity Commission and whether there were any serious incident reports made during the year.
Discussed with management whether any reportable health and safety incidents occurred under the requirements of RIDDOR (Reporting of Injuries, Diseases and Dangerous Occurrences Regulations) during the year.
Reviewed legal and professional costs to identify any costs in respect of non-compliance.
Reviewed Board minutes.

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Reviewing estimates and judgements made in the accounts for any indication of bias.
Agreeing contract and grant income contracts to amounts posted to the income nominals.
Agreeing accrued income to amounts received post year end in the bank account.

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INDEPENDENT AUDITORS REPORT

YEAR ENDED 31 MARCH 2025

Reviewing grant and income contracts for restrictions to ensure that the restricted income and expenditure is accurately represented in the financial statements.

Use of our report

Adrian Way FCA FCCA (Senior Statutory Auditor) For and on behalf of PKF Francis Clark, Statutory Auditor, Towngate House 2 – 8 Parkstone Road, Poole, BH15 2PW

17 December 2025 Date: …………………………..

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIED (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note Income and endowments from: Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Other 6 Expenditure on: Raising funds 7 Charitable activities 8 Total expenditure Net gains/losses on investments Realized Unrealized Net income/expenditure		Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 Total 2024 £ £ £ £ 447,144 447,144 443,218 2,730 - 2,730 4,059 22,620 225,399 248,019 252,640 171,507 1,234,277 1,405,784 1,468,232 36,637 207,224 243,861 37,123 680,638 1,666,900 2,347,538 2,205,272 - 25,623 25,623 24,998 769,631 1,435,439 2,205,070 2,253,173 769,631 1,461,062 2,230,693 2,278,171 - 22,947 22,947 (726) - 16,691 16,691 57,691 (88,993) 245,476 156,483 (15,935)

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIED (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note Net incoming resources before transfers (from page 9) Gross transfers between funds Net movement in funds Reconciliation of funds Funds brought forward Funds carried forward 22	Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 Total (as restated) 2024 £ £ £ £ (88,993) 245,476 156,483 (15,935) 226,828 (226,828) - - 137,835 18,648 156,483 (15,935) 1,960,045 5,359,329 7,319,374 7,335,309 2,097,880 5,377,977 7,475,857 7,319,374

All income and expenditure derive from continuing activities.

The notes on pages 14 to 30 form part of these financial statements.

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CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2025

Note FIXED ASSETS Tangible Fixed Assets 16 Investments 17 CURRENT ASSETS Debtors 18 Cash at bank and in hand LIABILITIES FALLING DUE WITHIN ONE YEAR Creditors 19 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted 22 Restricted	2025 2024 (as restated) £ £ £ £ 1,736,472 1,660,255 3,939,952 3,927,364 5,676,424 5,587,619 258,174 854,942 1,861,053 1,093,114 2,119,227 1,948,056 319,794 216,301 1,799,433 1,731,755 7,475,857 7,319,374 2,097,880 1,960,045 5,377,977 5,359,329 7,475,857 7,319,374	2025 2024 (as restated) £ £ £ £ 1,736,472 1,660,255 3,939,952 3,927,364 5,676,424 5,587,619 258,174 854,942 1,861,053 1,093,114 2,119,227 1,948,056 319,794 216,301 1,799,433 1,731,755 7,475,857 7,319,374 2,097,880 1,960,045 5,377,977 5,359,329 7,475,857 7,319,374
		5,587,619 1,731,755
		7,319,374
		7,319,374

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the smaller companies’ regime.

16 December 2025

Approved by the Board of Trustees on ..................................... and signed on its behalf by

Jonathan Webster (Chairman) Director

The notes on pages 14 to 30 form part of these financial statements.

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Company Number: 06932972 (England and Wales)

AMPHIBIAN AND REPTILE CONSERVATION TRUST

BALANCE SHEET AS AT 31 MARCH 2025

Note FIXED ASSETS Tangible Fixed Assets 16 Investments 17 CURRENT ASSETS Debtors 18 Cash at bank and in hand LIABILITIES FALLING DUE WITHIN ONE YEAR Creditors 19 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted 22 Restricted	2025 2024 (as restated) £ £ £ £ 1,736,002 1,660,255 3,940,052 3,927,464 5,676,054 5,587,719 276,753 875,263 1,839,640 1,063,730 2,116,393 1,938,993 315,911 210,939 1,800,482 1,728,054 7,476,536 7,315,773 2,098,559 1,956,444 5,377,977 5,359,329 7,476,536 7,315,773	2025 2024 (as restated) £ £ £ £ 1,736,002 1,660,255 3,940,052 3,927,464 5,676,054 5,587,719 276,753 875,263 1,839,640 1,063,730 2,116,393 1,938,993 315,911 210,939 1,800,482 1,728,054 7,476,536 7,315,773 2,098,559 1,956,444 5,377,977 5,359,329 7,476,536 7,315,773
		5,587,719 1,728,054
		7,315,773
		7,315,773

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the smaller companies’ regime.

16 December 2025

Approved by the Board of Trustees on ........................................... and signed on its behalf by

Jonathan Webster (Chairman) Director

The notes on pages 14 to 30 form part of these financial statements.

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CONSOLIDATED STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2025

Note Cash flow from operating activities Net income/(expense) Depreciation 16 Investment Income 4 (Gains)/Losses on investments 11 (Increase)/decrease in debtors (Decrease)/increase in creditors Cash flow from operating activities Cash flow from investing activities Payments to acquire tangible fixed assets 16 Payments to acquire investments 17 Receipts from sales of investments Investment income 4 Net cash flow from investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 April 2024 Cash and cash equivalents at 31 March 2025 Cash and cash equivalents consist of: Cash at bank and in hand Cash held by investment managers Cash and cash equivalents at 31 March 2025	2025 £ 156,483 26,664 (248,019) (16,691) 596,768 103,493 618,698 (102,881) (201,820) 189,207 248,019 132,525 751,223 1,222,606 1,973,829 1,861,053 112,776 1,973,829	2024 £ (15,935) 19,812 (252,640) (57,691) 1,508 (39,774)
		(344,720)
		(13,170) (309,215) 293,617 252,640
		223,872
		(120,848) 1,343,454
		1,222,606
		1,093,114 129,492
		1,222,606

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. Summary of significant accounting policies

a.

General information and basis of preparation

b.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2025.

Inter-company transactions, balances and unrealized gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

c.

Funds

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

d. Income recognition

Government grants receivable as compensation for expenses already incurred will be recognized in the income and expenditure in the same period in which the related expenditure is incurred.)

e.

Expenditure recognition

Costs of raising funds
Expenditure on charitable activities; and
Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

f. Support costs allocation

The analysis of these costs is included in note 9.

g. Tangible fixed assets

Leasehold property	- 50 years straight line
Leasehold improvements	- 25 years straight line
Motor vehicles	- 4 years straight line
Tools and equipment	- 4 years straight line
Computer and office equipment	- 4 years straight line

h. Investments

Investments in subsidiaries are measured at cost less impairment.

i. Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognized in expenditure.

j. Cash and cash equivalents

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

k. Operating leases

Rentals payable under operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA on a straight line basis over the term of the lease.

l. Pensions

The charity contributes to an auto-enrolment Legal & General scheme for all employees. Contributions payable to these plans are charged against income in the period in which they fall due

m. Tax

n. Going concern

o. Public Benefit Entity Concessionary Loans

2. Income from donations and legacies

Donations Donations from HCT Friends income Legacy income	Unrestricted Funds £ 27,413 383,266 33,464 3,001	Restricted Funds 2025 2024 £ £ £ - 27,413 26,162 - 383,266 389,332 - 33,464 27,724 - 3,001 - - 447,144 443,218
	447,144

All income in the prior year was attributable to unrestricted funds.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

3. Income from other trading activities

Merchandising sales	Unrestricted Funds £ 2,730	Restricted Funds 2025 2024 £ £ £ - 2,730 4,059 - 2,730 4,059
	2,730

All income in the prior year was attributable to unrestricted funds.

4. Income from investments

Bank interest Investment income	Unrestricted Funds £ 22,620 -	Restricted Funds 2025 2024 £ £ £ - 22,620 19,846 225,399 225,399 232,794 225,399 248,019 252,640
	22,620

£232,794 of income in the prior year was attributable to restricted funds and £19,846 was attributable to unrestricted funds.

5. Income from charitable activities

Workstream 1 - Nature reserves Workstream 2 - Conservation and species programs Workstream 3 - Communication and outreach Workstream 4 - Administration and finance Workstream 5 - Regional training and science programs ARC Ecological Services	Unrestricted Funds £ - - 26,810 124,674 2,720 17,303	Restricted Funds 2025 2024 £ £ £ 734,810 734,810 734,154 338,416 338,416 552,492 35,417 62,227 - - 124,674 58,157 125,634 128,354 98,058 - 17,303 25,371 1,234,277 1,405,784 1,468,232
	171,507

£1,384,704 of income in the prior year was attributable to restricted funds and £83,528 was attributable to unrestricted funds.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

6. Other income

6. Other income
Miscellaneous income Miscellaneous Contracts	Unrestricted Funds £ 4,197 32,440	Restricted Funds 2025 2024 £ £ £ - 4,197 104 207,224 239,664 37,019 207,224 243,861 37,123
	36,637

All income in the prior year was attributable to unrestricted funds.

7. Investment management costs

Investment manager fees All of the above costs were attributable to restricted funds.	2025 £ 25,623	2024 £ 24,998

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure on charitable activities

Costs of activities in furtherance of the Charity’s objects Expenditure by area WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs ARC Ecological Services	2025 2024 £ £ 794,805 662,385 627,935 745,707 187,114 170,436 284,893 313,000 294,235 343,022 16,088 18,623 2,205,070 2,253,173

The analysis of expenditure for 2025 is as follows:

WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs ARC Ecological Services	Activities undertaken directly Support costs £ £ 168.971 625,834 69,597 558,338 7,313 179,801 22,550 262,343 88,936 205,299 16,088 - 373,455 1,831,615	Total £ 794,805 627,935 187,114 284,893 294,235 16,088 2,205,070

£1,794,803 of expenditure in the prior year was attributable to restricted funds and £458,370 was attributable to unrestricted funds.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

9. Allocation of support costs

WS1 - Nature reserves WS2 - Conservation and species programs WS3 - Communication and outreach WS4 - Administration and finance WS5 - Regional training and science programs Total	Salaries and related costs Office overheads Vehicle costs £ £ £ 486,361 116,930 12,388 433,907 104,319 11,052 139,730 33,594 3,559 153,380 36,781 3,897 159,546 38,358 4,064 1,372,924 329,982 34,960	Insurances Governance costs Total £ £ £ 10,155 - 625,834 9,060 - 558,338 2,917 - 179,800 3,194 65,092 262,344 3,331 - 205,299 28,657 65,092 1,831,615

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

10. Governance costs

Committee and meeting expenses Auditors’ remuneration Auditors’ remuneration – non audit work Legal and professional fees	2025 2024 £ £ 2,125 3,399 18,360 17,000 23,652 15,785 20,955 20,914 65,092 57,098

11. Net income for the year

Net income for the year
	2025	2024
	£	£
Net income is stated after charging:-
Staff costs (Note 14)	1,372,925	1,432,111
Auditors’ remuneration - audit	18,360	17,000
- other	23,652	15,785
Depreciation	26,664	19,812
Operating lease rentals	6,750	6,264
(Profit)/loss on fair value movement of investments	(16,691)	(57,691)

12. Auditor’s remuneration

The auditor’s remuneration amounts to an audit fee of £18,360 (2024: £17,000) and other services of £23,652 (2024: £15,785).

13. Trustees’ and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2024: £Nil).

Trustees’ expenses reimbursed for travelling and meeting costs during the year amounted to £2,484 (2024: £685). Two (2024: Three) Trustees were in receipt of reimbursed expenses.

14. Staff costs and employee benefits

Wages and salaries Social security costs Other pension costs	2025 2024 £ £ 1,172,072 1,227,087 108,783 110,416 92,070 94,608
	1,372,925 1,432,111

The average number of employees (excluding contract labor) during the year was 43 (2024: 47). No employee is paid over £60,000.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

15. Pension Scheme

Defined contribution pension scheme

16. Tangible fixed assets

Group (as restated)

Cost At 1 April 2024 (as restated) Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for year Disposals At 31 March 2025 31 March 2025 31 March 2024	Land and Buildings Computer & Office Equipment Motor Vehicles Tools & equipment Total £ £ £ £ £ 1,728,843 5,028 - 8,142 1,742,013 75,000 8,041 - 19,840 102,881 - - - - -
	1,803,843 13,069 - 27,982 1,844,894
	78,465 1,256 - 2,037 81,758 16,519 3,150 - 6,995 26,664 - - - - -
	94,984 4,406 - 9,032 108,422
	1,708,859 8,663 - 18,950 1,736,472
	1,650,378 3,772 - 6,105 1,660,255

Included in land and buildings is a leasehold property which was purchased in 2018/2019 and refurbished in 2019/2020. The lease term is 999 years and runs until 7 March 3018.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Charity (as restated) Cost At 1 April 2024 (as restated) Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for year Disposals At 31 March 2025 31 March 2025 31 March 2024	Land and Buildings Computer & Office Equipment Motor Vehicles Tools & equipment Total £ £ £ £ £ 1,728,843 5,028 - 8,142 1,742,013 75,000 7,571 - 19,840 102,411 - - - - -
	1,803,843 12,599 - 27,982 1,844,424
	78,465 1,256 - 2,037 81,758 16,519 3,150 - 6,995 26,664 - - - - -
	94,984 4,406 - 9,032 108,422
	1,708,859 8,193 - 18,950 1,736,002
	1,650,378 3,772 - 6,105 1,660,255

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

17. Fixed asset investments

Fixed asset investments
Group UK Quoted Securities: Fixed interest Equities Overseas fixed interest Overseas equities Other investments Market value of investments at 31 March 2024 Cash held by Investment Managers Cost/valuation At 1 April 2024 Additions Disposals Revaluation At 31 March 2025 Impairment At 1 April 2024 and 31 March 2025 Carrying amount 31 March 2025 31 March 2024	Listed investments Total £ £ 3,927,364 3,927,364 201,820 201,820 (205,923) (205,923) 16,691 16,691
		3,939,952 3,939,952
		- -
		3,939,952 3,939,952
		3,927,364 3,927,364
		2025 2024 £ £ 627,966 569,833 1,143,410 1,071,140 1,328,452 1,366,170 727,348 790,730 3,827,176 3,797,873 112,776 129,491 3,939,952 3,927,364

The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

17. Fixed asset investments (cont)

Listed investments £ 3,927,364 201,820 (205.923) 16,691 3,939,952 - 3,939,952	Other investments Total £ £ 100 3,927,464 - 201,820 - (205.923) - 16,691	Other investments Total £ £ 100 3,927,464 - 201,820 - (205.923) - 16,691
	100 3,940,052
	- -
	100 3,940,052
3,927,364	2025 2024 £ £ 627,966 569,833 1,143,410 1,071,140 1,328,452 1,366,170 727,348 790,730 3,827,176 3,797,873 112,776 129,491 100 100 3,940,052 3,927,464 100 3,927,464
		2024 £ 569,833 1,071,140 1,366,170 790,730
		3,797,873 129,491 100
		3,927,464

The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

18. Debtors

Trade debtors Prepayments and accrued income Other debtors Amount payable to HCT Loan to ARC Ecological Services Ltd (Concessionary)	Group 2025 2024 £ £ 150,367 192,022 104,982 660,870 2,825 2,050 - - - - 258,174 854,942	Charity 2025 2024 £ £ 169,046 192,022 104,982 660,870 2,725 1,950 - - - 20,421 276,753 875,263

19. Creditors: amounts falling due within one year

	Group		Charity
	2025	2024	2025	2024
	£	£	£	£
Trade creditors	74,056	64,760	74,000	63,593
Accruals and deferred income	180,946	82,591	180,946	82,591
Other creditors	18,205	15,907	15,997	13,925
Social security and other taxes	30,202	28,730	28,583	26,517
Amount owed to HCT	16,385	24,313	16,385	24,313
	319,794	216,301	315,911	210,939
Control
The charity is controlled by the trustees who are also the directors of the charitable company.
Operating lease commitments
As at 31 March 2025, the charity had total future minimum lease payments under no				n-cancellab
operating leases as follows:
			2025	2024
			£	£
Operating leases which expire:
Land and buildings – within 2-5 years			2,775	8,325
Land and buildings – within 1 years			6,750	6,750

20. Control

21. Operating lease commitments

As at 31 March 2025, the charity had total future minimum lease payments under non-cancellable operating leases as follows:

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

22. Fund reconciliation

Group (as restated)

Restricted Species Rare Amphibians Funds received and used for fixed assets Investment portfolio Legacy Income (for sites) Unrestricted Total	Brought forward 1.4.2024 Net Incoming/ (Outgoing) Resources Transfers between Funds Carried forward 31.3.2025 £ £ £ £ 78,316 14,327 - 92,643 - - - - 1,353,649 (8,267) - 1,345,382 3,927,364 239,416 (226,828) 3,939,952 - - - -
	5,359,329 245,476 (226,828) 5,377,977

	1,960,045 (88,993) 226,828 2,097,880

	7,319,374 156,483 - 7,475,857

Analysis of net assets between funds

			Total Funds	Total Funds
	Unrestricted	Restricted		(as restated)
	Funds	Funds	2025	2024
	£	£	£	£
Tangible Fixed Assets	391,090	1,345,382	1,736,472	1,660,255
Investments	-	3,939,952	3,939,952	3,927,364
Current assets	2,026,584	92,643	2,119,227	1,948,056
Creditors: amounts falling due within 1 year	(319,794)	-	(319,794)	(216,301)
Net assets	2,097,880	5,377,977	7,475,857	7,319,374

Docusign Envelope ID: B0AFB09D-326E-4257-83F8-A3017B1AE787

AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

22. Fund reconciliation (cont)

Charity (as restated)

Restricted Species Rare Amphibians Funds received and used for fixed assets Investment portfolio Legacy income for sites Unrestricted Total	Brought forward 1.4.2024 Net Incoming/ (Outgoing) Resources Transfers between Funds Carried forward 31.3.2025 £ £ £ £ 78,316 14,327 - 92,643 - - - - 1,353,649 (8,267) - 1,345,382 3,927,364 239,416 (226,828) 3,939,952 - - - -
	5,359,329 245,476 (226,828) 5,377,977

	1,956,444 (84,713) 226,828 2,098,559

	7,315,773 160,763 - 7,476,536

Analysis of net assets between funds

			Total Funds	Total Funds
	Unrestricted	Restricted		(as restated)
	Funds	Funds	2025	2024
	£	£	£	£
Tangible Fixed Assets	390,620	1,345,382	1,736,002	1,660,255
Investments	100	3,939,952	3,940,052	3,927,464
Current assets	2,023,750	92,643	2,116,393	1,938,993
Creditors: amounts falling due within 1 year(315,911)		-	(315,911)	(210,939)
Net assets	2,098,559	5,377,977	7,476,536	7,315,773

23. Contingent Liabilities

a) There are three grants received that will be required to be repaid if certain conditions are not met.

b) The SSSI land at Noon Hill is subject to a restriction, if it is subsequently sold. Any sale proceeds are to be donated to the RNLI and not retained by The HCT.
c) Should the land at Norden and Corfe Bluff be sold, the use of the proceeds would be subject to restriction.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

24. Donated assets

a) A piece of land which consists of a near-vertical cliff face was donated to the Trust in 2000. No value has been attributed to this donation due to the nature of the land.
b) A further piece of land was acquired under Section 106 requirements. The HCT have received funds to manage the land, but there was no consideration paid for the land itself. No value has been attributed due to the restrictions placed on the land and the resultant deemed negligible value.

25. Related party transactions

See note 13 for details of trustee expenses and remuneration.

During the year, Amphibian and Reptile Conservation Trust had the following transactions with The Herpetological Conservation Trust, a charity with which ARC has a transfer agreement.

2025 2024 £ £ Donation received from HCT 383,266 389,332

At the year-end, £16,385 was due to HCT (2024: £24,313) which is included in creditors (see note 19).

26. Prior year adjustment

The impact of this adjustment is as follows:

a) Changes in Accounting Policies

Accounting policy G – Tangible Fixed Assets has been updated to include:

“Heathland donated to the Trust between 2000 and 2016 has been recognized at £1,000 per hectare, representing the fair value at the date of the gift, as estimated by the trustees.”

b) Reconciliation of Total Funds

Previously reported funds at the end of the comparative period have increased by £297,950, from £7,021,424 to £7,319,374.

c) Reconciliation of Comparative Period Income and Expenditure

There were no consequential changes to the previously reported surplus or deficit for the comparative period as a result of this adjustment.

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AMPHIBIAN AND REPTILE CONSERVATION TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT (CHARITY ONLY)

INCOME By organization Natural Resources Wales Welsh Sites South Downs National Park Scottish Natural Heritage RPA - Single Payment Scheme Natural England – HLS Maintenance Natural England – Memorandum of Agreements HWM Anglian Water Heritage Lottery Fund Naturescape Training income RS MacDonald Grant VOLUNTARY INCOME Donations Donation from HCT Friends income Legacy income ARC ESL gift aid OTHER INCOME Bank interest ARC ES Loan interest Investment income Miscellaneous contracts Training income Sponsorship/fundraising Miscellaneous income Merchandising sales Scientific Meeting Fund Under accrued income in prior year Other Gift aid Income for ARC ESL TOTAL INCOMING RESOURCES	2025 £ - 37,018 4,510 1,760 27,363 670,429 79,802 26,810 5,000 196,736 145,124 - - 1,194,552 15,114 383,267 33,464 3,001 - 434,846 22,620 1,860 225,399 239,664 7,962 140,175 - 2,730 2,720 4,196 15,934 43,072 706,332 2,335,730	2024 £ 400 63,190 - 6,270 45,459 544,945 150,344 29,324 5,000 260,245 154,363 160 13,108
		1,272,808 11,989 389,332 27,724 - -
		429,045 19,846 2,216 232,794 45,751 9,340 172,036 104 4,059 1,787 (8,733) - 1,064 25,371
		480,264
		2,182,117

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DETAILED INCOME AND EXPENDITURE ACCOUNT (CHARITY ONLY) YEAR ENDED 31 MARCH 2025

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