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2020-12-31-accounts

A Rocha International

Annual Report and Financial Statements

31 December 2020

Company registration number 06852417(England and Wales)

Charity Registration number 1136041

Contents

Reports
Reference and administrative information 1
Trustees’ report 2
Independent auditor’s report 18
Financial statements
Statement of financial activities 23
Balance sheet 24
Statement of cash flows 25
Principal accounting policies 26
Notes to the financial statements 31

A Rocha International

Reference and administrative information

President Rev Peter Harris
Trustees Soohwan Park (Chair)
Dr Steve Beck (resigned 31 December
2020)
Geoffrey Cowper
Rebecca Irvin (resigned 31 December
2020)
Paul Jeanson (resigned 31 December
2020)
Ian Marlow (resigned 11 January 2020)
Dr Hilary Marlow (appointed 24 April
2020)
Dr Florence Muindi (appointed 29 October
2020
Stephen Osei Mensah (resigned 11
January 2020)
Dr Ruth Padilla DeBorst (resigned 11
January 2020)
Dr Simon Stuart (resigned 26 June 2020)
Graham Wright
Regionally nominated trustees
(Appointed 1 January 2021)
Prof Rodel Lasco
Benjamin Lowe
Prof Alfred Oteng-Yeboah
Prof Jan van der Stoep
Steve Tanner
Secretary David McKay
Management team
Executive Director Dr Simon Stuart (from 1 December 2020)
Interim Executive Director David McKay (to 30 November 2020)
Director of Finance and Administration David McKay
Director of Conservation Science Dr Jeremy Lindsell
Director of International Operations Sarah French
Director of Theology Rev Dr David Bookless
Director of Communications Joanna Swinney
Chief Operating Officer Kenneth Brown (from 1 July 2021)
Registered office 180 Piccadilly
London
W1J 9HF
Charity registration number 1136041
Company registration number 06852417

A Rocha International 1

Reference and administrative information

Auditor Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Investment managers CCLA Investment Management Limited
Senator House
85 Queen Victoria Street
London
EC4V 4ET
Bankers HSBC
31 The Pyramids
Grange Road
Birkenhead
CH41 2ZL
CAF Bank Limited
Kings Hill
West Malling
Kent
ME19 4TA

The trustees present their report together with the financial statements of A Rocha International (the “charity” or “ARI”) for the year ended 31 December 2020.

The report has been prepared in accordance with Part 8 of the Charities Act 2011 and constitutes a directors’ report for the purposes of company legislation.

The financial statements have been prepared in accordance with the accounting policies set out on pages 26 to 30 of the attached financial statements and comply with the charitable company’s memorandum and articles of association, the Charities Act 2011 and 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 United Kingdom and Republic of Ireland (FRS 102).

Introduction

A Rocha International (ARI) is an international environmental conservation organisation working to show God's love for all creation.

ARI was incorporated as a company limited by guarantee on 19 March 2009 and became a UK registered charity (number 1136041) on 20 May 2010. On 1 July 2010, the activities of The A Rocha Trust (charity number 288634 and formerly known as A Rocha International) were transferred to A Rocha International. Prior to 1 July 2010, A Rocha International had been dormant.

A Rocha International 2

Trustees’ report Year to 31 December 2020

GOVERNANCE, STRUCTURE AND MANAGEMENT

Method of appointment or election of trustees

On 24 October 2020 ARI and 20 A Rocha Organisations (AROs) signed a Covenant which replaced existing bi-lateral memoranda of association (between ARI and each ARO) with effect from 1 January 2021. The Covenant allocates AROs into 5 regions and each region can make a recommendation for a trustee of ARI. A further 5 trustees are appointed by the existing trustees with due consideration for the skills and experience required to assist the growth and development of ARI, being careful to ensure a breadth of diversity. Trustees can serve for up to two terms of four years. All trustees are required to sign the statement of A Rocha’s Mission and Beliefs.

Policies adopted for the induction and training of trustees

New trustees follow an established induction procedure, which includes an introduction to the work of ARI and receipt of a copy of the governing documents. The new trustee is also briefed on the current aims and objectives and fully advised on the financial position of the charity.

Organisational structure and decision making

The trustees of ARI govern the charity in accordance with its memorandum and articles of association. In addition, the trustees appointed Peter Harris to a post recognising his role as Founder of A Rocha, with him becoming President and Co-Founder. He was responsible to the trustees through the Chair, and in attendance at trustee meetings as a non-voting member during the year until his retirement on 31 May 2020. Since then, Peter has remained as a volunteer and advocate for A Rocha but with no formal governance role.

The family of A Rocha Organisations (AROs) include ARI, A Rocha National Organisations (ARNOs), A Rocha Associated Projects (ARAPs) and A Rocha Thematic Organisations (ARTOs).

The trustees agree the strategic policy to be implemented by the management team which consisted of the following staff during 2020: the Executive Director, the Director of Conservation Science, the Director of Operations, the Director of Theology, the Director of Finance and Administration and the Head of Communications. The day to day running of ARI is devolved to the management team, to whom all other team members report.

Traditionally, as the trustees resided in six countries, they met twice a year to save costs. Each meeting was residential and held over two days and at least one of the meetings was at an ARO, enabling trustees to visit projects. This pattern allowed time for discussion of substantive issues and facilitated the strengthening of the relationship between the trustees. The business of trustees meetings includes receiving a set of financial statements and a review of operational issues from the management team, discussions on strategic priorities and relations between the A Rocha family of organisations, and considering the implications for A Rocha’s resource needs, policies and priorities. In 2020, it was not possible to meet physically due to the COVID-19 pandemic. During the year 4 trustees’ meetings took place by Zoom. Following the implementation of the Covenant from 1 January 2021, the new trustees now reside in 8 countries and initial meetings have taken place by Zoom. This will be reviewed when travel restrictions resulting from the COVID-19 pandemic are relaxed.

A Rocha International 3

Trustees’ report Year to 31 December 2020

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Organisational structure and decision making (continued)

The Board is supported by two sub-committees that report to all trustees:

Risk management

Trustees identify potential risks to the charity by carrying out regular detailed reviews of the activities and future strategy of the charity. These risks are kept under regular review. A full risk register has been prepared and the trustees have asked the management team to monitor risks under the headings below. The following specific measures have been put in place to mitigate each of the risk areas.

Identified risk Action Taken
Dependence upon a few donors
making large donations		 A Fundraising Working Group has been set up which includes the Head of
Communications
The Executive Trustee Committee has met twice during 2020 to consider
fundraising activities to reduce ARI’s dependence on a few donors making
large donations
The Fundraising Working Group discusses increasing the donor base at
each of its meetings
The Chairperson has written to a number of longstanding supporters asking
them to commit to regular financial support over 3 years
An A Rocha Development Fund has been started to increase the donor base
Financial Reserves Reserves are above the target of £600,000 and this represents
approximately 10 months expenditure. Please refer to page 15 for further
details on the reserves policy.
Capacity of ARI Staff A Conservation Projects Manager has been appointed
An Operations Manager has been appointed
A Head of Communications has been appointed
Several other part time posts have been created for the next 12 months

A Rocha International 4

Trustees’ report Year to 31 December 2020

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

Governance and Reporting by
AROs		 A new Covenant between ARI and 20 AROs was signed on 24 October
2020 to replace bi-lateral memoranda of understandings.
The Director of Operations is supporting AROs with reporting and is
implementing stricter project monitoring and evaluation processes.
Training of staff in project management cycle and project risk assessment
has been undertaken.
Theological or Mission Drift A Director of Theology has been appointed.
An international forum involving representatives from each ARO are held
every 3 years and are seen as key in avoiding theological and mission drift.
The next stage of the governance review is helping AROs focus on the core
theological and mission values which binds the A Rocha family
Reputational risk Compliance with the application of the brand is kept under review.
Potential reputational risks arising from discussions with groups wishing to
become AROs are assessed
A Code of Conduct for trustees, staff, volunteers, interns and seconded staff
has beenprepared and adopted

The management team monitors the effectiveness of the actions annually and presents its evaluation to trustees. In addition to the above specific actions taken during the year, potential risks are mitigated on an on-going basis by the following actions:

All staff are required to complete a Comprehensive Safety in Travel review of their international travel arrangements prior to departure and their completed review is filed with the Director of Operations. All staff and volunteers are covered by a travel insurance policy. ARI’s International Travel Policy and Risk Register has been amended to limit the number of staff members, ARI directors or board members who are allowed to travel together on the same flight, vehicle, train or boat.

A Rocha International 5

Trustees’ report Year to 31 December 2020

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

The management team will keep under close and constant review the impact of COVID-19. In particular, the impact of the virus on the health of the A Rocha International team members as well as their ability to perform and control project activities in a number of countries with differing lockdown restrictions will be closely monitored. In addition, the economic impact of the virus on the value of investments will be monitored to consider if there is likely to be any implications for future activities.

In addition, further risks are still being monitored from previous years. These are:

Key management personnel

The trustees consider that they together with the management team of the charity comprise the key management in charge of directing and controlling, running and operating the charity on a day to day basis.

Employees of the charity are remunerated in accordance with the charity’s pay scales as set by the Board. Subject to funds being available, it is the charity’s policy to increase salary bands each year in line with the UK consumer prices index.

All trustees give their time freely. No trustees were remunerated during the year (2019 - no remuneration). Details of trustee expenses are disclosed in note 11.

Statement of trustees’ responsibilities

The trustees (who are also directors of ARI for the purposes of company law) are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

A Rocha International 6

Trustees’ report Year to 31 December 2020

GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Statement of trustees’ responsibilities (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from other jurisdictions.

OBJECTIVES AND ACTIVITIES

Policies and objectives

ARI is an international environmental conservation organisation working to show God's love for all creation.

The objects of the charity are:

A Rocha International 7

Trustees’ report Year to 31 December 2020

OBJECTIVES AND ACTIVITIES (continued)

Policies and objectives (continued)

In setting objectives and planning the charity’s activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.

Strategies for achieving objectives

ARI implements global environmental conservation programmes in France, Ghana, India, Peru, Portugal, Uganda and USA. In addition, team members visit AROs to review conservation programmes, to teach local staff and their supporters as well as teaching at locally organised events in schools, colleges, universities and churches. Trustees visit international projects annually (although this was impractical throughout 2020).

ARI also coordinates and supports the conservation and environmental education activities of nationally registered AROs around the world. At the end of 2020 ARNOs were active in 19 countries – Australia, Brazil, Canada, Czech Republic, Finland, France, Ghana, India, Kenya, Lebanon, Netherlands, New Zealand, Peru, Portugal, South Africa, Switzerland, Uganda, UK and USA. During 2020, ARAPs were active in Nigeria and the Philippines. Climate Stewards was an ARTO member of the A Rocha family operating globally. ARI receives many requests from organisations wishing to become an ARO; where such organisations have existing national reach, they may become ARNOs, but where not, they are encouraged to apply instead for ARAP status as an interim measure. It is anticipated that some ARAPs will remain local and therefore will remain ARAPs without progressing to become an ARNO.

ARI is the body that supports AROs around the world as detailed above. Each ARO is a separate, independent legal entity from ARI whose activities are not controlled by the charity, although it is mutually supportive through the global Covenant. The results of each ARO are therefore not consolidated within these financial statements.

This dispersed structure avoids the overhead expenses of maintaining an office while allowing team members to be in touch and involved with the environmental conservation work and associated activities of the various national teams. In addition, staff were seconded to ARI by A Rocha USA, A Rocha Canada, A Rocha France and A Rocha Switzerland.

A Rocha International 8

Trustees’ report Year to 31 December 2020

OBJECTIVES AND ACTIVITIES (continued)

Specific objectives for the year

Our objectives for 2020 and progress in meeting them is set out below:

What we said we would do What we did
The multi-year African Forest projects in
Ghana and Kenya will continue and will be
expanded to include Uganda and Nigeria		 The African Forest projects in Ghana and
Nigeria continued in 2020 and have secured
multi-year grants. Funding is being sought for
forest sites at Benue and Taraba in Nigeria
and West Bugwe in Uganda
ARI will continue to present and promote
the underlying Christian basis of A Rocha’s
care for creation both with AROs and also
in churches, theological colleges as well as
international conferences		 We promoted A Rocha’s underlying Christian
basis of faith by speaking in churches,
theological colleges and at international
conferences during 2020. As most of these
took place by video, the number of events
increased and we were able to speak at
events in a greater number of countries.
An Environmental Education conference
will be held in Uganda		 Due to COVID-19 travel constraints, it was
not possible to hold a physical Environmental
Education conference in Uganda in 2020.
However, an Environmental conference and
two workshops were held by Zoom and these
included delegates from 17 countries.
Global programmes for Theology and
Marine will continue		 The Marine Conservation Programme has
involved activities by AROs across the globe
and the Marine team has grown to 11
scientists. The Theology and Churches Global
Programme involve representatives from the
great majority of A Rocha Organisations and
they are meeting regularly online.
Work will continue to establish ARAPs in
Sweden, Spain, Singapore and Germany		 We continue to work with groups in Sweden,
Spain, Singapore and Germany to establish
ARAPs. The group in Sweden has submitted
a formal application to become an ARAP.
The agreement by AROs of a covenant as
part of the new governance structure for
ARI will be signed		 The global A Rocha covenant was signed by
ARI and 20 AROs on 24 October 2020.

A Rocha International 9

Trustees’ report Year to 31 December 2020

OBJECTIVES AND ACTIVITIES (continued)

Strategies for achieving objectives (continued)

A new Executive Director will be appointed Dr Simon Stuart was appointed Executive
Director and took up his post on 1 December
2020.
Continued focus of the management and
trustees will be given to raising unrestricted
income to ensure ARI becomes financially
sustainable		 Unrestricted income continued to increase in
2020 and a surplus for the year was
achieved.

ACHIEVEMENTS AND PERFORMANCE

Review of the year

Given A Rocha’s organisational structure, the primary function of ARI is as an implementer, inspirer and enabler of activities carried out locally by AROs. During 2020, ARI assisted and resourced growth of national activities in many places including building the capacity of national committees and teams, recruiting new volunteers and supporters as well as implementing, monitoring and evaluating conservation programme and reviewing governance and financial capacity.

Whilst ARI’s achievements and performance are easiest assessed in terms of working in partnership with AROs and the direct support provided to those organisations, the real measure of achievement is in the practical impact that the family of organisations is then able to make.

Implementation and coordination of A Rocha’s global activities

There has been ongoing liaison with and support for AROs through frequent communication, training workshops and conferences with the aim of strengthening their organisational development, leadership, governance, theological, scientific capacity and the sharing of best practice and resources. Due to COVID-19 travel restrictions it was not possible to visit any AROs in 2020 but visits are seen as an important part of ARO support and these will be resumed as soon as travel restrictions are lifted and it is safe for staff to do so. The International Operations Team has greatly assisted and supported AROs with strategic planning, leadership development and project monitoring and evaluation.

A Rocha International 10

Trustees’ report Year to 31 December 2020

ACHIEVEMENTS AND PERFORMANCE (continued)

Implementation and coordination of A Rocha’s global activities (continued)

This will enable AROs to develop their management of practical environmental programmes more effectively as well as building their capacity. COVID-19 has impacted AROs in many different ways and at different times during 2020.The financial impact has been greatest for those AROs which rely on income from visitors to their centres. Other AROs have been constrained in visiting project sites. ARI’s role has been to support, encourage and resource AROs through these difficulties.

ARI implemented and resourced global conservation activities in Ghana, India, Kenya, Peru, Portugal, Uganda and USA. In addition to support of existing ARO initiatives, ARI expanded its micro-plastics project through Dr Robert Sluka, Lead Scientist Marine and Conservation Programme. This project has expanded to include most AROs. A micro-plastics tool-kit has been developed to assist those involved in such projects. These activities will assist in understanding the impact of micro-plastics on fish and other marine life. ARI’s Marine projects also include looking at the bleaching and damage of corals off the coast of Kenya. These projects led to a new research partnership with St Andrews University funded by the UK Government’s Global Challenges Research Fund. Activities in Kenya will be expanded to include Madagascar.

The COVID-19 travel restrictions in 2020 allowed ARI to have many more opportunities to speak online with theological colleges, conferences, workshops and meetings across the world on the biblical basis for environmental responsibility. As a result more people heard about A Rocha and the biblical case for creation care in 2020 than in any previous year.

In particular, ARI partnered with the Lausanne and World Evangelical Alliance Creation Care network to organise a global conference on “Creation at the Crossroads” which had participants from over 40 countries.

The Global Programme for Theology and Churches was convened by ARI with active participation from a large majority of A Rocha Organisations. During 2020, there were regular online meetings of this group.

Throughout 2020, the International Operations Team has been in regular contact with AROs to consider and assess how their project work has been impacted by the COVID-19 pandemic and to consider what additional support and resources can be given to them. The International Operations Team is also in regular contact with a number of groups across the globe that wish to become part of A Rocha.

The appointment of Joanna Swinney as Head of Communications has enabled the communication of an integrated programme of activities across AROs. Joanna has also been able to form a Communications Collective which brings together communications staff and volunteers from a number of AROs for the sharing of ideas and trainingDi. She was appointed Director of Communications in July 2021.

A Rocha International 11

Trustees’ report Year to 31 December 2020

ACHIEVEMENTS AND PERFORMANCE (continued)

Implementation and coordination of A Rocha’s global activities (continued)

On 24 October 2020, ARI and 20 AROs signed a global A Rocha Covenant as part of a new governance structure for ARI. This replaced bi-lateral memoranda of understandings between ARI and individual AROs. Executing the new Covenant required extensive changes in trustee appointments, hence the unusually large number of changes in the past year.

Protection of threatened habitats and species

A Rocha’s range of conservation programmes in 2020 focused on scientific research, theology, environmental education and community participation linked to the United Nations’ Sustainable Development Goals. A key focus during the year has been to improve the collection and conservation of data and statistical analysis, practical environmental education and communication within AROs. Project work has, at times during 2020, been difficult due to COVID-19 travel restrictions to project site.

The Director of Conservation Science and his team have also been able to assist the publication of 9 peer-reviewed scientific papers published in leading scientific journals including Nature , Ecology and Evolution , Conservation Letters , Journal of Insect Conservation and Bird Study . ARI has also established its trans-national initiatives linking teams in various countries through common programmes. One such initiative was the completion of phase 2 and the commencement of phase 3 of a marine governance project linking coastal conservation efforts in Ghana, Kenya and Madagascar benefitting over 9000 hectares of coastal habitat.

During 2020, ARI continued its multi-year African Forest programme, which will plant and conserve forests in Ghana and Kenya as well as providing income for the local communities by educating them to manage their natural resources in a sustainable way. During the year forest sites at Benue and Taraba in Nigeria and West Bugwe in Uganda have been included in the programme.

Substantial support and resources were given to the global campaign by A Rocha Ghana and ARI to counter the threats of bauxite and gold mining and illegal logging in the Atewa mountain range. The mountain range is important as it is the watershed for four rivers which supply drinking water for 5 million people in Accra and the local villages that the river flows through. This work is bringing A Rocha into partnership with many conservation organisations, government agencies, corporations and global influencers. We have also published a significant report on the biodiversity of Atewa Forest. In November 2020 A Rocha Ghana was successful in having a motion calling on the government of Ghana to protect the 250 Km2 Atewa Forest passed by members of the International Union for Conservation of Nature (IUCN). IUCN is the global authority on the status of the natural world.

A Rocha’s nature reserve in the Dakatcha Woodland in Kenya was expanded to 600 hectares of forest. The land purchase strategy helps save the highly threatened habitat of the Sokoke Scops Owl - Africa’s smallest owl species. The land purchase strategy has also influenced other leading conservation agencies in Kenya, including Nature Kenya, to follow suit and embark on land purchase to protect other globally threatened species in the region.

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Trustees’ report Year to 31 December 2020

ACHIEVEMENTS AND PERFORMANCE (continued)

Protection of threatened habitats and species (continued)

A Rocha’s engagement with students has been significant over the year despite COVID-19 restrictions with Masters students being hosted as interns, mentored and supervised by A Rocha staff in Ghana, Kenya, UK and USA.

Gifts with a Difference was developed to enable individuals and churches to be involved in supporting practical conservation projects at low cost. All the gifts have a positive environmental impact. The gifts are allocated to recipients within existing A Rocha projects and the purchaser receives a gift card of their choice at the time of purchase. Projects in Ghana, India, Kenya, Lebanon, Peru and Uganda as well as the marine and coastal conservation programme are being supported through this initiative.

Raising A Rocha’s profile

Despite the travel restrictions caused by the COVID-19 pandemic, the Director of Theology was able to give theological leadership through online and pre-recorded conference addresses to many countries across the world on the biblical basis for environmental responsibility. More people heard about A Rocha and the biblical case for creation care in 2020 than in any previous year.

New theological resources were produced including a bible study and discussion course to accompany the Lausanne Global Classroom video series, and a global statement on the biblical arguments for Biodiversity Conservation in partnership with the World Evangelical Alliance.

With stories from A Rocha Organisations, Rev Dr Dave Bookless was a major contributor to the Archbishop of Canterbury’s 2020 Lent book, “Saying Yes to Life” written by Dr Ruth Valerio.

A Rocha’s profile and reputation continues to grow as a result of our campaign to protect the Atewa Forest campaign in Ghana. This was increased significantly by the actor Leonardo DiCaprio’s promotion of the campaign on social media.

Two of A Rocha’s proposals, “Hope for the oceans” talking about the marine toolkit and “The roots of our ecological hope”, were accepted as contributions to the IUCN World Conservation Congress in Marseille, which was to be held in June 2020. This has now been moved to September 2021.

In parallel with these and other events, there is a steady, on-going programme of communication and influence. Blogs, websites and newsletters were translated in a number of different languages to spread the important message of Creation Care to a wider audience. The appointment of Joanna Swinney as Head of Communications in June 2020 has increased the spread, clarity and accessibility of the A Rocha message. A key component of this has been the use of social media to reach and influence a younger age group.

A Rocha International 13

Trustees’ report Year to 31 December 2020

ACHIEVEMENTS AND PERFORMANCE (continued)

Raising A-Rocha’s profile (continued)

The trustees wish to acknowledge their gratitude to A Rocha’s partners in this international work; Crosslinks and the Church Missionary Society through the secondment of team members. A Rocha Canada, France, Switzerland and USA have also seconded staff to the ARI team.

FUTURE PLANS

ARI’s plans for 2021 are primarily about maintaining momentum on the many initiatives which have progressed positively during 2020. Headline priorities include:

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Trustees’ report Year to 31 December 2020

FUTURE PLANS (continued)

We have considered the effects of the COVID-19 pandemic on the charity’s operations and have concluded that the impact on it is likely to be limited. Most members of staff already work from home. However, following advice from the governments where staff were office based, these staff members will continue to work from home and will only return to their office when advised by their government and satisfactory social distancing working conditions are assured and travel is safe. Travel to project sites will only be undertaken when governments advise that it can be undertaken and appropriate social distancing measures can be satisfactorily demonstrated.

FINANCIAL REVIEW

Financial position

A summary of the year’s results can be found on page 23 of this report and financial statements

During 2020, total income amounted to £1,187,933 (2019 - £1,123,070). Of the income, a total of £1,075,339 (2019 - £805,434) related to donations and legacies.

Expenditure totalled £1,028,895 compared to £1,091,138 in 2019. Expenditure incurred on charitable activities amounted to £1,018,008 (2019 - £1,082,656). This included staff costs of £522,159 (2019 - £620,174). Charitable grants and donations made amounted to £356,309 (2019 - £288,091).

Net income for the year before investment gains was £159,038 (2019 – £31,932). Investment gains of £95,530 (2019 - £194,839) resulted in a net increase in funds for the year of £254,568 (2019 – net increase of £226,771).

The charity’s net assets at 31 December 2020 were £2,341,505 (2019 - £2,086,937). Of this £193,930 (2019 - £123,009) related to restricted funds; £455,405 (2019 - £399,416) had been designated by the trustees; leaving the general funds balance of £1,692,170 (2019 - £1,564,512).

Reserves policy

The charity's reserves are held in support of the organisation's ongoing activities, recognising its commitment to the employment of staff, the lack of substantial regular income from grants, and the fluctuation of income in relation to appeals, seasonal donations and legacies and the need to ensure funds are available for planned developments.

For the purposes outlined above, the trustees aim to maintain free reserves at around 50% of annual expenditure, which equates to approximately £600,000, but the minimum acceptable level is 25%. The reserves policy will be reviewed in 2021.

The annual work plan and budget includes a forecast for income, expenditure and reserves for the next two years to illustrate how this target is expected to be met.

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Trustees’ report Year to 31 December 2020

FINANCIAL REVIEW (continued)

Reserves policy (continued)

This policy is monitored and reviewed by the trustees regularly when the draft annual financial statements are presented for approval. The level of free reserves held at 31 December 2020 was £1,692,170 comprising of the unrestricted general funds balance. This level of free reserves is greater than the target of £600,000.

During 2013, a trust which had previously made a quarterly gift to ARI to support its activities was wound up and a capital sum of over US$3,000,000 was made to the charity. The trustees have to manage this income in such a way as best assists the charity’s financial challenges over the next few years. The management team and trustees are committed to grow its regular donor base but recognise that this will take a number of years to achieve. It was envisaged that expenditure would exceed income, on a reducing annual basis, until approximately 2019 but that these amounts would be covered by the major gifts received in 2012 and 2013. By reducing staff costs and increasing unrestricted income, ARI has been able to have a balanced budget without the need to utilise reserves. Based on the planned expenditure of the charity, the level of free reserves will, in the medium term, be in line with the level set by the trustees.

Going concern assessment

There is a reasonable expectation that ARI has adequate resources to continue in operational existence for the foreseeable future. The trustees believe that there are no material uncertainties that call into doubt the charity’s ability to continue operating as a going concern. In making this decision, the trustees have taken into consideration the risks and uncertainties arising from the Coronavirus pandemic and conclude that the charity can sustain its operations for a period of at least twelve months from date of signing these accounts. Consequently, the financial statements have therefore been prepared on the basis that the charity remains a going concern.

Transactions with related parties

Peter Harris, the co-founder of the charity, was remunerated £38,215 (2019 - £67,007) for his services to the charity until his retirement on 31 May 2020. Since that time he has become a volunteer for the charity. In 2019, Miranda Harris, the co-founder of the charity, was remunerated £56,973 for services to the charity.

David McKay is Company Secretary and Treasurer of Climate Stewards (company registration number 7442207 (England and Wales), charity registration number 1141108). The activities of Climate Stewards were previously carried out as a project within ARI. On 1 June 2011, the activities and reserves of Climate Stewards (the project) were transferred to the separate legal entity.

Details of related party transactions during the year are included within note 18.

Investment policy

The charity holds funds with CAF Bank Limited and HSBC plc in addition to holding accumulated units in the COIF Charities Ethical Investment Fund with CCLA.

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Trustees’ report Year to 31 December 2020

FINANCIAL REVIEW (continued)

Investment policy (continued)

The charity’s investment policy is to give priority to banks or other institutions that have an ethical policy. The trustees benchmark and review interest rates regularly to ensure the investments deliver a suitable return.

At 31 December 2020, the market value of listed investments was £1,073,515 (2019 - £977,985). Details of movements in investments during 2020 are included within note 13.

Fundraising policy

All fundraising is carried out by the charity’s own staff and ARI does not employ external fundraisers. When supporters contact ARI asking to be removed from its database this is done without undue delay. A thorough review of all donors and supporters was undertaken in 2018 as part of ARI’s preparation for GDPR. As such, all donors and supporters have been contacted to confirm that they wish to remain on ARI’s database and to ascertain how they would like us to contact them in respect of the various marketing and fundraising publications. Trustees were fully involved in the preparation for GDPR and have approved a Privacy policy and a Data Breach policy which are displayed on ARI’s website.

During 2020, ARI did not receive any complaints relating to its fundraising approach.

A Code of Conduct has been prepared to further protect vulnerable people and other members of the public from behaviour which could be seen as an unreasonable intrusion on a person’s privacy.

Approved by the trustees:

Graham Wright Trustee and Treasurer

Approved on: 7 July 2021

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Independent auditor’s report Year to 31 December 2020

Independent auditor’s report to the members of A Rocha International

Opinion

We have audited the financial statements of A Rocha International (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

A Rocha International 18

Independent auditor’s report Year to 31 December 2020

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report and financial statements, 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.

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.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report including the strategic report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

A Rocha International 19

Independent auditor’s report Year to 31 December 2020

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the 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 trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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.

How the audit was considered capable of detecting irregularities including fraud

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

A Rocha International 20

Independent auditor’s report Year to 31 December 2020

Auditor’s responsibilities for the audit of the financial statements (continued)

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

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

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

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of key management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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.

A Rocha International 21

Independent auditor’s report Year to 31 December 2020

Use of our report

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

Shachi Blakemore (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Dated: 07 September 2021

A Rocha International 22

Statement of financial activities Year ended 31 December 2020

Notes Notes Restricted
funds
£		 Unrestricted
funds
£		 Total
funds
2020
£		 Restricted
funds
£		 Unrestricted
funds
£		 Total
funds
2019
£
Income from:
Donations and legacies
1
448,608
Other trading activities
—
Charitable activities
2
—
Other: gain on disposal of
property
12
—
Other: sundry
70
Total income
448,678
Expenditure on:
Raising funds
3
—
Charitable activities
4, 8
377,757
Total expenditure
377,757
Net income (expenditure)
before gains on investments
9
70,921
Gains on investments
. Realised gains
13
—
. Unrealised gains
13
—
Net income and net
movement in funds for the
year
70,921
Total funds brought forward at 1
January
123,009
Total funds carried forward at
31 December
193,930
626,731

—

76,245
10,152

26,127		 1,075,339
—
76,245
10,152
26,197		 334,918
—
—
—
—		 470,516
18,025
60,696
232,084
6,831		 805,434
18,025
60,696
232,084
6,831
448,678
739,255		 1,187,933 334,918 788,152 1,123,070

10,887

640,251		 10,887
1,018,008		 —
264,502		 8,482
818,154		 8,482
1,082,656
377,757
651,138		 1,028,895 264,502 826,636 1,091,138
88,117

—

95,530		 159,038
—
95,530		 70,416
—
—		 (38,484)
17,202
177,637		 31,932
17,202
177,637
70,921
123,009		 183,647
1,963,928		 254,568
2,086,937		 70,416
52,593		 156,355
1,807,573		 226,771
1,860,166
193,930 2,147,575 2,341,505 123,009 1,963,928 2,086,937

All of the charity’s activities derived from continuing operations during the above two financial periods.

All recognised gains and losses are included in the above statement of financial activities.

The notes on pages 26 to 39 form part of these financial statements.

A Rocha International 23

Balance sheet As at 31 December 2020

2020 2020 2019 2019
£ £ £ £
Fixed assets
Tangible assets 12 331,255 336,824
Investments 13 1,073,515 977,985
1,404,770 1,314,809
Current assets
Debtors 14 342,017 335,407
Cash at bank 692,904 553,575
1,034,921 888,982
Creditors:amounts falling due
within one year 15 (98,186) (116,854)
Net current assets 936,735 772,128
Total net assets 2,341,505 2,086,937
The funds of the charity
Restricted funds 16 193,930 123,009
Unrestricted funds
. Tangible fixed assets 16 331,255 336,824
. Other designated 16 124,150 62,592
. General 16 1,692,170 1,564,512
Total funds 2,341,505 2,086,937

Approved by the trustees and signed on their behalf by:

Graham Wright

Trustee and Treasurer

Soohwan Park Trustee (Chair)

Approved on: 7 July 2021

A Rocha International

Company Registration Number 06852417 (England and Wales)

A Rocha International 24

Statement of cash flows Year ended 31 December 2020

Notes
2020
£		 2019
£
Cash outflow from operating activities:
Net cash provided by (used in) operating activities
A
Cash inflow from investing activities:
Proceeds from sale of tangible fixed assets
Disposal of investments
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January
B
Cash and cash equivalents at 31 December
B
139,329		 (301,941)
—
—		 581,897
150,000
— 731,897
139,329

553,575		 429,956
123,619

692,904		 553,575

Notes to the statement of cash flows for the year to 31 December:

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

2020
£		 2019
£
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Depreciation charge
Gain on disposal of tangible fixed assets
Gains on investments
Increase in debtors
(Decrease) increase in creditors
Net cashprovided by (used in) operating activities
254,568
5,569
—
(95,530)
(6,610)
(18,668)		 226,771
5,569
(232,084)
(194,839)
(178,582)
71,224
139,329 (301,941)

B Analysis of cash, cash equivalents, and net debt

Analysis of cash, cash equivalents, and net debt
2020
£		 2019
£
Cash at bank and in hand
Total cash and cash equivalents		 692,904 553,575
692,904 553,575

A Rocha International 25

Principal accounting policies Year to 31 December 2020

The principal accounting policies adopted, judgements and key sources of estimation and uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 December 2020 and have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements are presented in sterling and are rounded to the nearest pound.

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 United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006.

ARI is the body that supports AROs around the world as detailed in the trustees’ report. Each ARO is a separate independent legal entity to ARI whose activities are not controlled by the charity although it is mutually supportive through a Memorandum of Understanding and Statement of Faith. The results of each ARO are therefore not consolidated within these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the trustees and management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

In addition to the above, the full impact of the continuing global coronavirus pandemic is still unknown. It is therefore not currently possible to evaluate all the potential implications for the charity’s activities, suppliers, beneficiaries and the wider economy.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have considered the impact of the coronavirus pandemic on the charity’s operations.

A Rocha International 26

Principal accounting policies Year to 31 December 2020

Assessment of going concern (continued)

The total eventual impact of the ongoing global coronavirus pandemic is still unknown. Therefore, currently it is not possible to evaluate all the potential implications for the charity’s activities, suppliers, beneficiaries and the wider economy.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The trustees monitor cash flow throughout the year including future sources of income via a system which tracks fundraising expectations month by month.

The most significant areas of judgement that affect items in the financial statements are detailed above. With regard to the next accounting period, the year ending 31 December 2021, the most significant areas that affect the carrying value of the assets held by the charity are the level of investment return and the performance of the investment markets.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises donations and grants, legacies, investment income and other income for charitable activities.

Donations and grants are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations and grants pledged but not received, the amount is accrued for where the receipt is considered probable, unless there are implied time-related conditions which limit entitlement to a grant. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain facilities or services of equivalent economic benefit on the open market.

Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

A Rocha International 27

Principal accounting policies Year to 31 December 2020

Income recognition (continued)

Entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having being transferred to the charity.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

All expenditure is stated inclusive of irrecoverable VAT.

Allocation of support and governance costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity, it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

A Rocha International 28

Principal accounting policies Year to 31 December 2020

Allocation of support and governance costs (continued)

Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice.

Support costs are apportioned between charitable activities in proportion to the direct costs incurred in relation to each activity.

Tangible fixed assets

All assets costing more than £1,000 and with an expected useful life exceeding one year are capitalised. Assets are retired at the end of their useful economic life.

Tangible fixed assets are stated at cost less depreciation. Depreciation is not charged on freehold or leasehold land. Depreciation on other tangible fixed assets is provided at rates calculated to write off the cost of those assets, less their estimated residual value, over their expected useful lives on the following bases:

 Leasehold property and improvements – the shorter of 70 years or the remaining lease term  Freehold property – 70 years  Office equipment – 25% on cost

Investments

Listed investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price.

The charity does not acquire put options, derivatives or other complex financial instruments.

Realised gains (or losses) on investment assets are calculated as the difference between disposal proceeds and their opening carrying value or their purchase value is acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value at that date. Realised and unrealised investment gains (or losses) are combined in the statement of financial activities and are credited (or debited) in the year in which they arise.

Debtors

Debtors are recognised at their settlement amount, less any provision for nonrecoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

A Rocha International 29

Principal accounting policies Year to 31 December 2020

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.

Pension contributions

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

Funds structure

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is 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 costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

A Rocha International 30

Notes to the financial statements Year to 31 December 2020

1 Donations and legacies

Restricted
funds
£		 Unrestricted
funds
£		 2020
Total
funds
£		 Restricted
funds
£		 Unrestricted
funds
£


2019
Total
funds
£

491,001
—

314,433

805,434
Donations
Legacies
Grants
Total funds		 196,696
—
235,570		 491,510
62,250
72,971		 688,206
62,250
308,541		 176,473
—
158,445		 314,528
—
155,988
432,266 626,731 1,058,997 334,918 470,516

Donations in kind amounting to £2,680 (2019 - £12,450) are included above within donations. There is a corresponding increase in salary costs under expenditure.

2 Income from charitable activities

Restricted
funds
£		 Unrestricted
funds
£

76,245


2020
Total
funds
£		 Restricted
funds
£		 Unrestricted
funds
£


2019
Total
funds
£

60,696
Co-ordination of global
events		 —
76,245		 — 60,696

3 Cost of raising funds

Restricted
funds
£		 Unrestricted
funds
£		 2020
Total
funds
£		 Restricted
funds
£		 Unrestricted
funds
£


2019
Tota
funds
£

8,482
Promotional costs — 10,887 10,887 — 8,482

4 Charitable activities

Direct
costs
(note 5)
£
Grant
funding of
activities
(note 6)
£
Support
costs
(note 7)
£
39,129
7,044
46,173		 2020
Total
funds
£
Co-ordination of global activities
Protection of threatened habitats and
species
2020 total funds		 566,950
48,576		 256,604
99,705		 862,683
155,325
615,526 356,309 1,018,008
Direct
costs
(note 5)
£
Grant
funding of
activities
(note 6)
£
Support
costs
(note 7)
£
63,692
8,158
71,850		 2019
Total
funds
£
Co-ordination of global activities
Protection of threatened habitats and
species
2019 total funds		 685,305
37,410		 210,723
77,368		 959,720
122,936
722,715 288,091 1,082,656

A Rocha International 31

Notes to the financial statements Year to 31 December 2020

5 Direct costs

Direct costs Direct costs
Co-ordination
of global
activities
£
Premises costs
6,449
Travel
8,564
Donations
—
Other project costs
12,846
Web site development costs
9,795
Other administration costs
19,649
Meetings and conferences
1,158
Staff costs
502,920
Depreciation (note 12)
5,569
2020 total funds
566,950
Protection of
threatened
habitats and
species
£		 2020
Total
funds
£
Premises costs
Travel
Donations
Other project costs
Web site development costs
Other administration costs
Meetings and conferences
Staff costs
Depreciation (note 12)
2020 total funds		 6,449
8,564
—
12,846
9,795
19,649
1,158
502,920
5,569		 —
—
48,216
360
—
—
—
—
—		 6,449
8,564
48,216
13,206
9,795
19,649
1,158
502,920
5,569
566,950 48,576 615,526
Co-ordination
of global
activities
£
Premises costs
7,839
Travel
46,602
Donations
—
Other project costs
10,310
Web site development costs
2,592
Other administration costs
15,265
Meetings and conferences
2,787
Staff costs
594,341
Depreciation (note 12)
5,569
2019 total funds
685,305		 Co-ordination
of global
activities
£
Premises costs
7,839
Travel
46,602
Donations
—
Other project costs
10,310
Web site development costs
2,592
Other administration costs
15,265
Meetings and conferences
2,787
Staff costs
594,341
Depreciation (note 12)
5,569
2019 total funds
685,305
Protection of
threatened
habitats and
species
£		 2019
Total
funds
£
Premises costs
Travel
Donations
Other project costs
Web site development costs
Other administration costs
Meetings and conferences
Staff costs
Depreciation (note 12)
2019 total funds		 7,839
46,602
—
10,310
2,592
15,265
2,787
594,341
5,569		 —
—
23,857
13,553
—
—
—
—
—		 7,839
46,602
23,857
23,863
2,592
15,265
2,787
594,341
5,569
685,305 37,410 722,715

6 Grant funding of activities

Restricted
funds
£		 Unrestricted
funds
£		 2020
Total
funds
£		 Restricted
funds
£		 Unrestricted
funds
£		 2019
Total
funds
£
Grants to A Rocha
National Projects
2020 total funds		 311,916 44,393 356,309 226,563 61,528 288,091
311,916 44,393 356,309
226,563
61,528		 288,091

A Rocha International 32

Notes to the financial statements Year to 31 December 2020

7 Support costs

Support costs
Co-ordination
of global
activities
£

Protection
of
threatened
habitats and
species
£
2020
Total
funds
£		 Co-ordination
of global
activities
£
1,490
11,109
3,141
22,900
7,446
17,606
63,692
Protection of
threatened
habitats and
species
£		 2019
Total
funds
£
Premises costs
Office administration
Legal and professional
fees
Staff costs
Governance costs:
. Auditor’s remuneration
. Trustees’ meetings and
expenses		 1,223
3,953
2,502
16,304
7,474
7,673		 220
712
450
2,935
1,346
1,381		 1,443
4,665
2,952
19,239
8,820
9,054		 191
1,423
402
2,933
954
2,255		 1,681
12,532
3,543
25,833
8,400
19,861
39,129 7,044 46,173 8,158 71,850

8 Expenditure by charitable activity

Summary by fund type

Restricted
funds
£
Unrestricted
funds
£
2020
£
229,837
632,846
862,683
147,920
7,405
155,325
377,757
640,251
1,018,008		 Restricted
funds
£		 Unrestricted
funds
£
2019
£
789,779
959,720
28,375
122,936
818,154
1,082,656
Co-ordination of global
activities
Protection of threatened
habitats and species
2020 total funds		 169,941
94,561
264,502

Summary by expenditure type

Summary by expenditure type
Staff costs
£		 Depreciation
£		 Other
costs
£		 Total
2020
£
Co-ordination of global activities
Protection of threatened habitats and
species		 519,224
2,935		 5,569

—		 337,890

152,390		 862,683

155,325
522,159 5,569 490,280 1,018,008
Staff costs
£		 Depreciation
£		 Other
costs
£		 Total
2019
£
Co-ordination of global activities
Protection of threatened habitats and
species		 617,241
2,933		 5,569

—		 336,910

120,003		 959,720

122,936
620,174 5,569 456,913 1,082,656

A Rocha International 33

Notes to the financial statements Year to 31 December 2020

9 Net income (expenditure) before gains on investments

This is stated after charging the following:

2020
£		 2019
£
Depreciation (note 12)
Auditors' remuneration
. Currentyear		 5,569
8,820		 5,569
8,400

10 Staff costs

Staff costs were as follows:

2020
£		 2019
£
Wages and salaries
Social security costs
Pension cost		 443,466
59,454
19,239		 530,945
62,137
27,092
522,159 620,174

The average monthly number of employees during the year was as follows:

2020
No		 2019
No
Direct programme staff (including staff seconded to national projects)
Administrative staff		 9
2		 9
3
11 12
The number of higher paid employees was: 2020
No		 2019
No
£60,001 - £70,000
£70,001 - £80,000		 1
1		 1
1

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees and the senior management team of the charity. The total remuneration (including taxable benefits and employer's national insurance and pension contributions) of the key management personnel for the year was £298,302 (2019 - £450,402).

Peter Harris, the co-founder of the charity, was remunerated £38,215 (2019 - £67,007) for his services to the charity until his retirement on 31 May 2020. Since that time he has become a volunteer for the charity. In 2019, Miranda Harris, the co-founder of the charity, was remunerated £56,973 for services to the charity.

11 Trustees’ expenses and remuneration

No trustee received any emoluments during the year in connection with his or her duties as trustee to the charity (2019 - £nil).

During the year, three trustees (2019 - four) were reimbursed travel expenses amounting to £1,714 (2019 - £4,735). During the year, trustees made unrestricted donations to the charity totalling £51,622 (2019 - £15,950).

A Rocha International 34

Notes to the financial statements Year to 31 December 2020

12 Tangible fixed assets

Tangible fixed assets
Leasehold
property
and
improvements
£		 Freehold
property
£		 Total
£
Cost
At 1 January 2020
Disposals
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
Disposals
At 31 December 2020
Net book values
At 31 December 2020
At 31 December 2019		 309,844
—		 119,520
—		 429,364
—
309,844 119,520 429,364
63,980
4,141
—
28,560
1,428
—		 92,540
5,569
—
68,121
29,988		 98,109
241,723 89,532 331,255
245,864 90,960 336,824

Included within freehold and leasehold property is land with value of £39,545 which is not depreciated (2019 - £39,545). The freehold property comprises of the field study centre 'Cruzinha' in Mexilhoeira Grande, Portugal, which is used exclusively by the A Rocha Associação Cristã de Estudo e Defesa Ambiente. Leasehold property comprises 'Karara' in Nairobi, Kenya, used exclusively by A Rocha Kenya. Although the charity was left the freehold title to the property, under local legislation introduced in 2010, freehold titles held by foreign bodies were revoked in favour of long leasehold arrangements. Legal title of the properties is held by A Rocha Limited, a company registered in the UK and limited by guarantee. Beneficial ownership has been assigned to A Rocha International. The land and buildings are shown at cost, or estimated cost at the point of donation.

13 Investments – listed securities

Investments – listed securities
2020
£		 2019
£
Market value
At 1 January
Disposals
Unrealised gains in the year
At 31 December
Historic cost of investments
Listed investments at the year end comprised of the following:
COIF Charities Ethical Investment fund		 977,985
—
95,530		 933,146
(132,798)
177,637
1,073,515 977,985

579,319		 579,319

1,073,515 977,985

A Rocha International 35

Notes to the financial statements Year to 31 December 2020

14 Debtors

Debtors
2020
£		 2019
£
Amounts due from other A Rocha organisations
Gift aid receivable
Other debtors		 74,297
19,801
247,919		 23,080
15,565
296,762
342,017 335,407

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2020
£		 2019
£
Taxation and social security
Accruals
Other creditors		 65,965
4,566
27,655		 63,269
45,485
8,100
98,186 116,854

16 Funds

Funds
Unrestricted funds 1 January
2020
£		 Income
£		 Expenditure
£		 Gains,
transfers
and
designations
£		 31
December
2020
£
Designated funds
Fixed asset funds
Other funds
General funds
General Funds - all funds
Total Unrestricted funds		 336,824
62,592		 —
61,946		 (5,569)
(388)		 —
—		 331,255
124,150
399,416 61,946 (5,957) — 455,405
1,564,512 677,309 (645,181) 95,530 1,692,170
1,963,928 739,255 (651,138) 95,530 2,147,575
Unrestricted funds 1 January
2019
£		 Income
£		 Expenditure
£		 Gains,
transfers
and
designations
£		 31
December
2019
£
Designated funds
Fixed asset funds
Other funds
General funds
General Funds - all funds
Total Unrestricted funds		 692,206
—		 —
32,161		 (355,382)
(7,438)		 —
—		 336,824
24,723
730,075 32,161 (362,820) — 399,416
1,077,498 755,991 (463,816) 194,839 1,564,512
1,807,573 788,152 (826,636) 194,839 1,963,928

A Rocha International 36

Notes to the financial statements Year to 31 December 2020

16 Funds (continued)

The fixed assets fund represents the net book value of the charity’s fixed assets. A decision was made to separate this fund from the general fund of the charity in recognition of the fact that the tangible fixed assets are essential to the day-to-day work of the charity and as such their value should not be regarded as funds that would be realisable with ease, in order to meet future contingencies.

Other funds include funds designated to the John Stott memorial lectures.

Restricted funds

Restricted funds
1 January
2020
£		 Income
£		 Expenditure
£		 Transfers
£		 31
December
2020
£
A Rocha Australia
A Rocha Brazil
A Rocha Canada
A Rocha Czech Republic
A Rocha France
A Rocha Germany
A Rocha Ghana
A Rocha India
A Rocha Kenya
A Rocha Lebanon
A Rocha Netherlands
A Rocha New Zealand
A Rocha Peru
A Rocha Portugal
A Rocha South Africa
A Rocha Switzerland
A Rocha Uganda
A Rocha UK
A Rocha USA
Eden Creation Care (Nigeria)
Climate Stewards
Projects		 2,334
2,708
485
3,609
14,313
75
2,852
6,563
19,443
18,263
271
94
1,765
5,811
388
43
949
4,052
220
206
—
38,565		 3,003
994
295
21,871
19,953
—
6,666
13,114
51,809
23,357
—
—
17,048
32,092
1,430
—
9,736
5,437
—
308
(244)
241,809		 (3,712)
(67)
(30)
(23,220)
(33,880)
—
(5,596)
(19,276)
(61,218)
(10,305)
—
(98)
(17,220)
(23,838)
(981)
—
(7,630)
(5,088)
—
(21)
244
(165,821)		 —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 1,625
3,635
750
2,260
386
75
3,922
401
10,034
31,315
271
(4)
1,593
14,065
837
43
3,055
4,401
220
493
—
114,553
123,009 448,678 (377,757) — 193,930

The income funds listed for each of the AROs represent donations and grants for A Rocha's work, including specific projects in that country and for running the respective field study centres.

A Rocha International 37

Notes to the financial statements Year to 31 December 2020

16 Funds (continued)

Restricted funds (continued)

Restricted funds(continu ed)
1 January
2019
£		 Income
£		 Expenditure
£		 Transfers
£		 31
December
2019
£
A Rocha Australia
A Rocha Brazil
A Rocha Canada
A Rocha Czech Republic
A Rocha France
A Rocha Germany
A Rocha Ghana
A Rocha India
A Rocha Kenya
A Rocha Lebanon
A Rocha Netherlands
A Rocha New Zealand
A Rocha Peru
A Rocha Portugal
A Rocha South Africa
A Rocha Switzerland
A Rocha Uganda
A Rocha UK
A Rocha USA
Eden Creation Care (Nigeria)
Climate Stewards
Science projects		 512
1,733
1,284
612
6,557
2,858
46
16,094
6,056
62
8,593
754
2,467
307
20
1,304
1,147
656
183
—
1,348		 2,832
1,056
604
18,222
16,052
81
3,794
7,961
57,038
28,121
225
852
11,802
14,748
86
25
8,061
3,145
687
25
18,691
140,810		 (1,010)
(81)
(1,403)
(15,225)
(8,296)
(6)
(3,800)
(1,444)
(53,689)
(15,914)
(16)
(9,351)
(10,791)
(11,404)
(5)
(2)
(8,416)
(240)
(1,123)
(2)
(18,691)
(103,593)		 —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 2,334
2,708
485
3,609
14,313
75
2,852
6,563
19,443
18,263
271
94
1,765
5,811
388
43
949
4,052
220
206
—
38,565
52,593 334,918 (264,502) — 123,009

17 Analysis of net assets between funds

Restricted
funds
£		 Unrestricted funds Unrestricted funds 2020
Total
funds
£
General
funds
£		 Designated
funds
£
Tangible fixed assets
Investments
Current assets
Creditors due within one year		 —
—
193,930
—		 —
1,073,515
716,841
(98,186)		 331,255
—
124,150
—
331,255

1,073,515

1,034,921

(98,186)
193,930 1,692,170 455,405
2,341,505
Restricted
funds
£		 Unrestricted funds Unrestricted funds 2019
Total
funds
£
General
funds
£		 Designated
funds
£
Tangible fixed assets
Investments
Current assets
Creditors due within one year		 —
—
123,009
—		 —
977,985
703,381
(116,854)		 336,824
—
62,592
—
336,824

977,985

888,982

(116,854)
123,009 1,564,512 399,416
2,086,937

A Rocha International 38

Notes to the financial statements Year to 31 December 2020

17 Analysis of net assets between funds (continued)

Analysis of net assets between funds(continued)
2020
£		 2019
£
Unrealised gains included above on
investments
Reconciliation of movement in
unrealised gains
Unrealised gains at 1 January
Unrealised gains released on disposal
Net gains arising on revaluation
Total unrealisedgains at 31 December		 494,196 398,666
398,666
—
95,530		 257,703
(36,674)
177,637
494,196 398,666

18 Transactions with related parties

Peter Harris, the co-founder of the charity, was remunerated £38,215 (2019 - £67,007) for his services to the charity until his retirement on 31 May 2020. Since that time he has become a volunteer for the charity. In 2019, Miranda Harris, the co-founder of the charity, was remunerated £56,973 for services to the charity.

David McKay is Company Secretary and Treasurer of Climate Stewards (company registration number 7442207 (England and Wales), charity registration number 1141108). The activities of Climate Stewards were previously carried out as a project of A Rocha International. On 1 June 2011 the activities and reserves of Climate Stewards (the project) were transferred to the separate legal entity.

During the year, A Rocha International received income of £244 (2019 - £18,691) on behalf of Climate Stewards which was subsequently reimbursed. As at 31 December 2020, £2,765 is included in creditors relating to income yet to be reimbursed (2019 - £nil) to ARI by Climate Stewards.

A Rocha UK acted as the agent of A Rocha International regarding the receipt and banking of funds from UK donors intended for the support of A Rocha International and other national A Rocha organisations outside the UK. In the year to 31 December 2019, A Rocha International received £23,113 (2019 - £26,842) via A Rocha UK under this arrangement (including Gift Aid tax reclaims). This included £14,263 (2019 - £18,643) income and gains for A Rocha International and £8,850 (2019 - £8,199) for other A Rocha national organisations.

19 Liability of members

The charity is constituted as a company limited by guarantee. In the event of the charity being wound up the members are required to contribute an amount not exceeding £10.

A Rocha International 39