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2020-12-31-accounts

Company registered number: 02920815 Charity registered number: 1145877

2020 Annual Report & Accounts

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Surfers Against Sewage

Unit 2, Wheal Kitty Workshops,

St. Agnes, TR5 0RD

Email: info@sas.org.uk

Telephone: 01872 553001

www.sas.org.uk

www.facebook.com/SurfersAgainstSewage www.instagram.com/surfersagainstsewage Twitter – @sascampaigns

Contents 01 02 TRUSTEES REPORT: TRUSTEES REPORT: 2020 OVERVIEW FUTURE ACTIVITY & 04-32 PLANS 2021 33-38 03 04 TRUSTEES REPORT: TRUSTEES REPORT: FUNDRAISING OVERVIEW FINANCIAL REVIEW 39-41 42-45 05 06 INDEPENDENT FINANCIAL AUDITORS REPORT STATEMENTS 46-48 49-53 07 08 NOTES TO THE ACKNOWLEDGEMENTS FINANCIAL STATEMENTS 68-69 54-67

TRUSTEÉ REPORt' , 44" 20201 OVER VIEH

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01 TRUSTEES REPORT – 2020 OVERVIEW

OBJECTIVES & ACTIVITIES

Objects and aims

Surfers Against Sewage (SAS) is a national marine conservation and campaigning charity that inspires, unites and empowers communities to take action to protect oceans, beaches, waves and wildlife.

SAS projects target coastal environmental issues including marine plastic pollution, water quality, climate change and coastal development.

We aim to create measurable improvements in the state of our oceans, waves and beaches through changes in public behavior, government policy and industry practices.

The charity’s objectives are:

To undertake and promote for the benefit of the public the conservation, protection, improvement and ecologically sustainable management of the marine environment including associated land, shoreline and structures.

To advance the education of the public in the conservation, protection, improvement and ecologically sustainable management of the marine environment including associated land, shoreline and structures.

To achieve our aims SAS:

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01 TRUSTEES REPORT – 2020 OVERVIEW

Public benefit

The work of SAS ensures a safer environment for all those who visit the UK's coastline. Its work has been a significant factor in improving the cleanliness of coastal and marine environment, which ensures that they are better protected for the benefit of current and future generations. The education programme run by SAS, associated volunteering initiatives and the research and campaigns it undertakes and publishes are a valuable source of information for the public. The charity’s mission statement reflects the overarching aim of all SAS activities as being for the public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Recruitment and appointment of trustees

The management of the Charity is vested in the Trustees who, elected by the membership, act in a voluntary capacity. The number of Trustees must always be the same as the number of Members. Members are individuals whose names are recorded as company members in the Charity’s statutory registers.

A wide range of professional skills is represented amongst the Trustees including charitable, conservation, environmental consultancy, journalism, communications and legal expertise. SAS Board of Trustees conducts regular discussions of any skills gaps and how these might be filled. New Trustees are sought by existing Members approaching individuals to offer themselves for election.

There were 10 Trustees in post at 31st December 2020.

Nature of governing document

Surfers Against Sewage (SAS) is a charitable company limited by guarantee, incorporated on 20th April 1994, and registered as a charity on 13th February 2012. It is governed by Articles of Association, having been amended by special resolution by Trustees registered at Companies House on 4th January 2012. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.

Induction and training of trustees

Trustees are directed to useful information on their duties and responsibilities through the Charity Commission website. They also receive SAS’s Articles of Association, the latest financial statements and relevant materials including Pipeline magazine. Many Trustees also have regular contact with the executive team at SAS to help them in their duties and interaction with SAS.

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01 TRUSTEES REPORT – 2020 OVERVIEW

Chief Executive Officer

H B Tagholm

Trustees

L Davies C H Hides C J Hugo (resigned 24 March 2021) L Kazan-Pinfield J Khoo H Koldewey L Siegle B Suffell (resigned 24 March 2021) A Wade (resigned 10 May 2021) R Walker (Chair) P A Crane (resigned 28 March 2020)

Solicitors

Stephens Scown Osprey House Malpas Road Truro Cornwall TR1 1UT

Bankers

Lloyds Bank PLC 7 Boscawen Street Truro Cornwall TR1 2QT

Auditor

Principal Office

Unit 2 Wheal Kitty Workshops St Agnes Cornwall TR5 0RD

PKF Francis Clark Lowin House Tregolls Road Truro Cornwall TR1 2NA

The charity is incorporated in England & Wales

Company Registration Number 02920815 Charity Registration Number 1145877

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01 TRUSTEES REPORT – 2020 OVERVIEW 8
CHAIR'S
FOREWORD
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I was totally honoured and delighted to be invited to become Chair of SAS in what is undoubtedly going to be a critical decade for the global environment. I relish the opportunity to work with Hugo and the team to push forward and publicise all the brilliant work that SAS does.

Although I sell frozen food for a living, my heart has always been on the ocean or in the mountains. I have been a very keen surfer and a regular visitor to Cornwall for many years.

In fact I can say hand on heart that it really was surfing that got me where I am today, because it was a trip to Taghazout in Morocco that opened my eyes to the true horrors of ocean plastic pollution; and it was the realisation that I might be able to make a difference on this and other major environmental challenges that inspired me to join the board of my family company, Iceland Foods.

We are working hard on a range of environmental initiatives from our ground-breaking commitment to remove plastic packaging from our own label range by the end of 2023, to recently becoming the first food retailer in the world to take the Climate Pledge and commit to achieving net zero carbon by 2040 – ten years ahead of the Paris Agreement.

In particular, Iceland has been working closely with SAS and other leading plastic campaigners in pressing the UK Government to make plastic reporting mandatory and to include plastic reduction targets in their Environment Bill.

Despite the obvious pressures of the pandemic I have had the chance to get to know SAS and its work very much better over the last year,

and have been deeply impressed by the passion and resilience of the SAS community throughout this very challenging period. I and the other trustees are massively grateful for the continuing support of our members, supporters, volunteers and ocean activists nationwide.

I was thrilled to be able to welcome our new Royal Patron last March – almost my last public engagement before lockdown – and I have been particularly excited by the progress we have been able to make during the year on our water quality campaigns and in the evolution of our work on climate change.

I am really looking forward to seeing us ramping up our excellent beach, river and street cleans, just as soon as Covid lets us all get together again; pushing for more marine protected areas, the rewilding of our oceans to ensure healthy and vibrant ecosystems we can all enjoy; and, of course, to hosting our second ground-breaking Plastic Free Awards.

What makes SAS so special to me is the absolute authenticity of the group as the voice of the ocean – bringing together people whose commitment to environmental protection for the planet’s waters is rooted in their enjoyment of surfing and the understanding of the sea that brings.

2021 is the start of the Ocean Decade and we have much to do together. I very much look forward to working with you all – and to the sheer joy of surfing.

Richard Walker, Chair, SAS

2020 Overview 1 Million Students Engaged through Plastic Free Schools campaign

Patron

Announcement of HRH The Prince of Wales as SAS’s first Patron as part of our 30th anniversary celebrations.

10,000

2,450 12 Weeks

Schools working towards eliminating single-use plastics through the Plastic Free School campaign

Students attended the Pupil Power Assembly – a major digital event during lockdown.

730 PLASTIC FREE COMMUNITIES REGISTERED, SUPPORTED AND WORKING TOWARDS PLASTIC FREE STATUS

Ocean School

of Digital Ocean School content to support teachers, parents and students through lockdowns

370

Beaches included in the Safer Seas Service real-time water quality alerts service; free public pollution data and beach information.

PUPILS TUNING IN FOR EACH ONLINE SESSION 12,600

819 44,600 #ENDSEWAGEPOLLUTION Beach petition signatures 230 calling for action on cleans REGIONAL REPS – river and coastal our national network of organised sewage pollution. permanent, trained, equipped and empowered volunteers

44,600

4,930

EMAILS SENT TO MPS THROUGH THE SAFER SEAS SERVICE TO MOBILISE POLITICAL SUPPORT FOR THE SEWAGE (INLAND WATERS) BILL

SAS HQ

3,300

14,491 VOLUNTEERS SUPPORTED AND MOBILISED NATIONWIDE

Members of the public completed our 2020 #GenerationSea Blueprint Survey revealing that out of all of the natural spaces, the vast majority of us are most looking forward to a trip to the beach as lockdown eases.

We fully renovated SAS HQ to optimise working spaces and create an inspirational environment for our team to deliver national campaigns. Staff

Members of Parliament engaged with the Ocean Conservation All Party Parliamentary Group on issues including ocean restoration, climate change, plastic pollution and water quality.

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We grew our team and onboarded new expertise to increase our capacity and impact. We also developed new policies and protocols to support the welfare, wellbeing and professional development of the team.

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01 TRUSTEES REPORT – 2020 OVERVIEW

INTRODUCTION

As we started 2020, little did we know what the year had in store for the world. The final live event we held in 2020, on March 6th, was our 30th anniversary celebrations where we announced HRH the Prince of Wales as our first ever Patron. Just days later the World changed in ways previously unseen.

As the global pandemic swept the globe in March we were all dramatically thrust into new ways of working, new ways of being and new ways of living on Planet Ocean.

We quickly kicked into action, with social distancing and digital connectivity, to deliver our campaigns and support our community in what has been a remarkable year of ocean activism. As with all organisations, the health and wellbeing of our incredible team, supporters and volunteers was paramount in our mind.

Our community is what makes successful ocean campaigns happen. We’d like to thank all our supporters for remaining engaged and active with us across this difficult year.

Thanks to the agility and resourcefulness of the charity, we were able to successfully adapt to the challenges of the pandemic, supporting our staff through home-working, digitising campaigns and activities, re-designing campaign and event plans to bring them online, supporting our staff, members, supporters, volunteers and campaigners in new and innovative ways.

Communicating clearly, quickly and effectively throughout this period was vital, making sure that all stakeholders, internal and external, clearly understood how we were adapting to the impacts of the pandemic and how plans would change and maintain impact for ocean conservation.

The environmental crisis didn’t stop when the pandemic hit, in fact the two crises are inextricably linked. The ocean crisis remained everpresent with the growing stresses of habitat loss, plastic pollution, sewage pollution and climate change. We were determined not to deviate from our campaign course across these issues, but needed to adapt quickly to re-plan and prioritise.

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Amongst the maelstrom of change we are proud of the impact we were able to deliver in 2020. Whilst some areas of our work were particularly impacted – notably live events and community engagement, other areas of our campaigns exceeded our expectations in 2020.

We set a new bar of ambition on water quality, for our ocean and rivers, challenging water companies who continue to damage the environment with raw sewage discharges. Our #EndSewagePollution petition engaged tens of thousands of supporters, and we made national headlines with our Water Quality Report and Safer Seas Service. We brought together a coalition of organisations to push forward this vital campaign agenda, and our collective influence reached the highest level of Government. We also mobilised the public to engage over 100 Members of Parliament on the Sewage (Inland Waters) Private Members Bill.

Our volunteers called out the biggest plastic polluters with our Brand Audit and finally delivered ground-breaking new legislation to ban some single-use plastics.

Hundreds of thousands of digital ocean activists joined us in new and innovative ways, from contacting MPs on water quality to delivering digital Brand Audits.

Almost a million students participated through our Plastic Free Schools campaign and online education activities - we were proud to provide this support to parents, teachers and students during the difficult period of lockdowns. We also expanded our work on ocean rewilding and ocean and climate, collaborating with specialists and experts through the Ocean Conservation All Party Parliamentary Group. And we’ve set ourselves up for a big year on the ocean and climate agenda in 2021.

We were also able to onboard new members of staff and support the team successfully throughout the lockdowns and changes the

pandemic brought. We took the opportunity to redevelop the SAS office during the year to create an inspirational working space conducive to the fast-paced, ambitious, modern and progressive campaigns we deliver. Added to this, we updated all our policies and staff support systems, to ensure we provide a gold-standard in team welfare, support and wellbeing.

We paid particular attention to our financial stewardship throughout this period, working closely with our trustees and Finance Committee to ensure resilience, prudence and accurate forecasting across the year. We are financially stable with strong reserves in place (within our reserves policy), which allows us to grow our team during 2021. We are currently recruiting key roles to give us additional skill, experience and capacity to increase our spend on charitable activities to protect the marine environment.

“Whilst the pandemic has been at the forefront of all our minds, we must also not forget that 2020 marked the start of the ocean decade. Despite the challenges we have all faced, I’m so proud of how the community has come together to accelerate ocean activism this year.

I’m particularly proud of the team, who managed to adapt so quickly and deliver one of the best years of campaigning and engagement in our 30-year history.

We’ve seen record interest and engagement with the campaigns, and I’d like to thank you all – every voice – in helping us keep the ocean at the top of the agenda. We must continue to expand our efforts, collaborate, bring diverse voices in and help shape the future of the ocean together. United our voices truly create change.”

Hugo Tagholm, CEO SAS.

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01 TRUSTEES REPORT – 2020 OVERVIEW 12
ROYAL PATRONAGE
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In March, we were thrilled to announce His Royal Highness the Prince of Wales , as our first-ever Patron. His Royal Highness holds the title of Duke of Cornwall and has very strong links with the county. The Patronage was the highlight of our 30th anniversary celebration and His Royal Highness attended our special 30th anniversary event in Cornwall on Friday 6th March, held at the Skol Nansledan, Newquay where his patronage was officially announced. His Royal Highness signed a unique surfboard, created from wood from his Highgrove Estate, to commemorate the anniversary.

Surfers Against Sewage first worked with His Royal Highness in 2015, when we led the Ocean Plastic Awareness Day in Newquay, Cornwall, where we hosted The Prince of Wales and The Duchess of Cornwall to Fistral Beach. We highlighted how community action in the county was bringing together many thousands of people to help combat the menace of marine plastic pollution.

The Ocean Plastics Awareness Day gave NGOs, local and national government and industry an opportunity to commit to exploring and delivering pilot schemes to prevent the flow of plastics to local beaches and recycle plastic waste removed by local beach cleans. The event also saw the launch of a Statement of Intent signed by participating NGOs, local government, academia and businesses to explore, develop and deliver plastic reduction and circular economy initiatives including Deposit Return Schemes; refill initiatives and the recycling of marine plastics. These projects and behaviour change campaigns have grown dramatically since the event and have become firmly embedded in society’s expectations and behaviour.

His Royal Highness has been a longstanding advocate of Deposit Return Schemes as a way of reducing plastic bottle pollution, and the charity successfully spearheaded the call for the system to be introduced in the UK, which will start to come into force from 2021, in Scotland.

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GENERATION SEA: BLUEPRINT SURVEY

Over 3,300 members of the public completed our 2020 #GenerationSea Blueprint Survey during the first national lockdown , revealing that out of all natural spaces, the vast majority of the public most looked forward to a trip to the beach as lockdown eased.

Despite many eagerly awaiting their first splash in the ocean, the survey also revealed that 7 in 10 agreed that new measures needed to be introduced to keep the population safe when at the beach and in the ocean after lockdown. Many respondents also wanted to see more protection

measures in place to preserve the coast as we begin to recover from the pandemic, with nearly 80% asking the government and businesses to take more action to protect the ocean.

Over 90% of respondents agreed that the pandemic provides an opportunity to rebuild an economy around tackling the ocean and climate emergency, and the lockdown has given beach lovers a chance to consider sustainable changes they can make. A huge 90% stated that their daily behaviour and attitude would be modified in some way to lower their environmental impact.

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BEACH CLEANS
& PLASTIC
POLLUTION
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Our large-scale beach cleaning activities were severely disrupted in 2020 with government restrictions limiting large group activities for safety reasons, limiting the spread of Covid-19.

In a normal year, our community events and volunteering activities typically engage and mobilise over 90,000 individuals across the UK , through beach cleans, citizen science and community campaign activities.

In 2020, the safety of our volunteers was forefront of our mind along with full compliance of new Covid-19 regulations. We only supported smaller cleans when these were possible and following government guidelines, which delivered 819 beach clean events and the participation of 14,491 volunteers .

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BRAND AUDIT (RETURN TO OFFENDER)

In the spring, our highly-successful and pioneering Brand Audit (Return to Offender) encouraged volunteers to identify, record the brands behind plastic pollution found in the environment and challenge them to reduce their plastic footprint and increase circularity, through direct digital and social media engagement. This campaign was adapted to conform with Covid-19 restrictions and be undertaken by individual volunteers.

The results revealed that just 12 big brands are responsible for over half of the UKs plastic and packaging pollution. The results looked remarkably similar to our 2019 Brand Audit, with Coca-Cola once again identified as the worst polluter out of 207 brands, responsible for 15% of the plastic and packaging waste recorded.

This helped us engage with multinational brands on the action they are planning to tackle their plastic footprint.

Over 30 brands identified through the Brand Audit responded directly to our results. Only a minority of brands demonstrated the action they were taking to reduce their use of plastic; the majority of responses simply blamed the general

public without acknowledging the systemic and plastic reduction strategies that businesses must adopt to protect the environment and address this plastic pollution crisis.

Alongside the action directed at big businesses, we are also asking the UK government to introduce a nationwide Deposit Return Scheme and Extended Producer Responsibility scheme by 2023 to ensure manufacturers are responsible for 100% of the costs of their plastic waste management to stop plastic pollution.

Amy Slack, Head of Campaigns and Policy at Surfers Against Sewage says : “Anti-littering campaigns will be set for further failure unless the root causes of plastic pollution are also addressed through a progressive change in our approach to materials and recycling systems. Big business continues to put profits ahead of preventing plastic pollution and we urge them to deliver fast and meaningful action today to protect the planet.”

01 TRUSTEES REPORT- 2020 OVERVIEW 19 RETuRNT• FFENDER SEE IT SPOT branded plastic pollutio during your isolated exercise. SNAP IT TAlfE . photo of it in location. SHARE IT UPLOAD it- Use '@' tags for us & the company +

Returntooffender

ERSAGAINSTSEMAGE

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PLASTIC PROTEST

Our digital campaigning activities were further strengthened throughout the year, particularly through our Plastic Protest campaign in the autumn, uniting tens of thousands of supporters in action on plastic pollution. This campaign focused on the root cause of the plastic pollution crisis, engaging our network of volunteers and citizen scientists to collect further data on the type of plastic waste impacting beaches, streets and the countryside.

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PLASTIC FREE COMMUNITIES

Despite individuals and communities facing the restrictions of the pandemic, our Plastic Free Communities programme continued to grow, giving communities new digital tools and resources for them to continue their work to tackle single-use plastics and throwaway culture. Innovative digital training sessions and resources were provided, alongside podcasts and online events to keep community leads connected, engaged and active.

There are now 730 locations across the UK participating in this award-winning plastic pollution community programme . An amazing 125 communities have already been accredited

as Plastic Free. As part of these communities, 4,248 businesses have signed up with 3,675 Business Champions officially recognised, an average of 15 per community. Together these businesses have removed approximately 12,500 single use plastic items from their inventories .

Importantly, we also commissioned research to better understand our communities and the impact on the community campaign. This will inform the onward development of this project and widen the diversity and reach across coastal, urban and rural communities.

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EDUCATION

Our education programme, covering Plastic Free Schools and Ocean School , was particularly important in 2020 as schools closed in response to the pandemic. Teachers, parents and students needed additional support and digital content, which we were able to produce and provide at pace.

From April to July we hosted a series of live lessons on our Facebook and Instagram pages and created new resources every week to accompany the lessons. The resources remain available for free to the public. We reached an incredible average of 12,600 participants for each of our online lessons , proving the popularity and engagement we were able to deliver for some of those most affected and in need during the changes to school and education delivery nationwide.

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Plastic free schools

Plastic Free Schools is a pupil-led education programme designed by SAS to create measurable environmental outcomes and behavioural change in UK schools. The programme now reaches over 1 million students and is endorsed by the Department of Education , which has challenged all schools to go single-use plastic free by 2022.

More than 2,450 schools are now registered with the programme and have been sent their resource packs and supporting materials, with 112 already fully accredited.

The programme is currently working with 7.4% of schools in the UK, our aim is to increase this to 20% by 2023 .

Pupil power assembly

In November, we brought together 80 schools and over 10,000 students from across the UK for a major digital event, the Pupil Power Assembly . The online event was broadcast live to participants of our Plastic Free Schools programmes from St Agnes to the Shetland Islands. The assembly was designed to equip pupils with the tools and inspiration to make their voices heard at the highest level of government and industry. Co-hosted by children’s TV presenter Naomi Wilkinson and biologist, presenter and writer Gillian Burke, the assembly also focused on helping pupils eradicate unnecessary single-use plastics being used in their school.

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THANK YOU TO THE 10,000 + PUPILS
AND TEACHERS WHO JOINED US FOR
THE PUPIL POWER
ASSEMPLY!
AND TO OUR AWESOME PRESENTERS!
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REGIONAL REPS

Our Regional Reps (our network of environmental volunteers) continued to be critical to the success of our campaigns and other activities during this period. We now have a highly-skilled, trained, equipped and connected network of 230 Regional Reps covering all regions of the UK. Despite the pandemic, we continued to engage our Reps

with 217 receiving online training and networking opportunities throughout the pandemic. Regular contact through Zoom training sessions, digital events, and campaign tutorials ensured that they remained a central part of our campaign activities in 2020.

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WATER QUALITY

Safer Seas Service

In May, we relaunched the Safer Seas Service , our award-winning mobile app providing free, real-time water quality information to the public. It allows surfers, swimmers and other water users to find beaches with the best water quality, and to avoid pollution and associated health risks.

The app provides vital public health information, but also allows users to take action to campaign for cleaner seas.

In a new feature, subscribers were able to email their local Member of Parliament whenever there was a sewage spill at a beach

in their constituency, calling for action to end sewage pollution. This generated thousands of emails throughout the Bathing Season, raising the political awareness and engagement on this ongoing environmental issue.

We also facilitated the submission of health reports through the service, allowing SAS to track health risk hot spots and collate case studies on the direct health impacts of sewage pollution of our bathing waters.

Covering over 370 bathing waters across the UK and with over 31,000 users , the app has issued 898,300 pollution notifications since 2019 with over 3,000 emails sent to 93 MPs demanding better water quality to keep us safe when using the sea.

In October this app won a ‘ highly commended’ award for digital innovation in the Third Sector Awards .

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November 2020
Written by Hugo Tagholm, Amy Slack and Alice Field
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Water quality report

In November we released our annual Water Quality Report , revealing water companies are routinely discharging untreated sewage into our rivers and ocean, polluting the environment, and placing people’s health at risk.

The report revealed that water companies were responsible for almost 3,000 raw sewage pollution incidents into bathing waters in England and Wales from licensed Combined Sewer Overflows from 1st October 2019 to 30th September 2020, impacting some of the most popular beaches in the country.

We track these discharges with real-time data obtained from water companies and provide pollution alerts for over 370 UK beaches through the Safer Seas Service app. In addition to sewage discharge notifications, a further 2,642 pollution risk warnings were issued by regulators, indicating coastal pollution from farming and urban environments, and a potential risk to public health.

“Water companies consistently put profit before fully protecting the environment. This report demonstrates that rivers and oceans are being treated like open sewers as combined sewer overflows are used as a routine method for disposing of sewage, instead of in the exceptional circumstances under which it is permitted. Even worse, some – like Southern Water – are not even notifying the public when they do this so people cannot make informed decisions about their own health. This feels particularly horrifying in a year where we are all battling the COVID19 pandemic, a virus that is being tracked through sewage works.” Hugo Tagholm, CEO, SAS

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Water quality report - Media coverage

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#EndSewagePollution

In June we launched the #EndSewagePollution petition, in coalition with other charities and national governing bodies including the Rivers Trust, WWF, the Blue Marine Foundation and Surfing England . The petition calls on the government to protect the health and well-being of the public and to help restore the rivers and ocean. Targeted at George Eustice, the Secretary of State for the environment, we aim to change government policy and legislation in relation to water quality.

Despite the proven public health risks, the government is continually allowing big businesses to pollute UK waters with huge volumes of sewage and agricultural waste. Our water quality consequently remains at the same dire level as it was in the 1990s, meaning the UK is ranked a pitiful 25th out of 30 EU countries for coastal water quality and just 14% of UK rivers meet good environmental standards.

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It’s time for the UK Government to end sewage pollution and guarantee safe-seas all year round. To ensure this becomes a reality we are calling for:

World-leading water quality legislation

An enhanced water-quality testing regime

Nature-based solutions to sewage pollution

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#EndSewage Pollution - Petition Delivery

Sewage (Inland Waters) Bill

On 10th November SAS presented the #EndSewagePollution Petition – a huge 44,691 signatures - to Secretary of State for the Environment, George Eustice, alongside other representatives of the coalition. This petition is evidence that the people of the UK want the government to do more to protect our rivers and ocean from sewage and agricultural pollution.

In response, we heard how the government had set up a task force to address the issue of storm overflows, are investigating changes that could be made to planning legislation to stop connection of surface water drainage to sewage systems, and are looking to adopt agricultural policy to address issues of agricultural run-off into rivers and the ocean. We also heard how government were interested in the Sewage (Inland Waters) Bill which we and other members of the #EndSewagePollution have supported the Chair of the Environment Audit Committee, Philip Dunne, in drafting.

The #EndSewagePollution Coalition , led by Surfers Against Sewage, worked closely with the Senior Conservative MP and Chair of the Environmental Audit Committee, Philip Dunne, to produce the Sewage (Inland Waters) Bill and ensure the #EndSewagePollution petition asks were included. The Sewage Bill will make sure water companies stop discharging sewage into rivers, lakes and waterways in England. It also requires companies to introduce plans to progressively reduce their reliance on combined sewer overflows (CSOs) and ensures an increased level of transparency.

We launched a new website platform to connect members of the public with their local Member of Parliament to support the Bill, with over 100 MPs backing our calls by the end of the year.

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Ocean Conservation All-Party Parliamentary Group (APPG)

In June, to celebrate World Ocean Day, we copresented the Ocean Recovery Manifesto at a joint APPG session organised in collaboration with the Wildlife & Countryside Link Coalition, authors of the manifesto. The Ocean Recovery Manifesto suggests six key areas that should be addressed in order to ensure the Ocean is thriving for nature, climate and people and highlight the main actions needed to achieve this.

The Ocean Conservation APPG, for which SAS is the secretariat, has brought together over 200 MPs and participants who share an interest in marine conservation issues. We helped organise a number of collaborative events, bringing together MPs, scientists, eNGOs, academics, campaigners and other stakeholders to discuss issues including:

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Here is a summary of the main calls for action:

In September the APPG focused again on ocean recovery, seizing the chance to highlight the environmental opportunities as the pandemic eases.

November’s meeting focused on plastic pollution, with 160 attendees , including George Eustice, Secretary of State for Environment, Food and Rural Affairs, who received a number of hardhitting questions from youth activists including SAS youth Reps.

We have also been engaging with, briefing and connecting with a record number of Members of Parliament as we grow our policy and advocacy work. This has included working in collaboration with MPs on the Sewage (Inland Waters) Bill and the Plastic Pollution Reduction Target amendment for the Environment Bill with MPs and other eNGOs.

YRusTEE$, REPORT 44" FUTURE ACTIVITY & PLANS 2021

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02 FUTURE ACTIVITY & PLANS 2021

FUTURE ACTIVITY & PLANS: 2021

2021 will see the world start to emerge from the global pandemic and we believe that Surfers Against Sewage can play a key role in promoting and progressing action on the most pressing ocean and environmental issues of our time. The year welcomes the start of the Ocean Decade and will host major political events including COP15 (Biodiversity Conference) in China in May; the G7 Summit in Cornwall in June and COP26 in Glasgow in September.

There is already an audible chatter of optimism of a post-pandemic world as vaccines are developed and deployed. It's vital that this reaches every part of the world. All countries, rich and poor, must be included, and all people inoculated, for us to truly move beyond Covid-19. The solutions to the pandemic must be inclusive, protecting the diverse, complex and interdependent communities in all continents. I n society, just as in nature, nothing exists alone .

“All life is part of a complex relationship in which each is dependent upon the others, taking from, giving to and living with all the rest.” Jacques Cousteau

It’s important that we use this shared, global experience to shine a beacon of hope for the future of Planet Ocean. A future where we see our blue and green ecosystems restored; a future where we live within finite planetary and resource limits; a future where we finally understand that we rely on complex, wild and abundant nature for humanity to thrive. And a time when we

finally take meaningful action to reverse environmental decline .

Whilst we may well be living through the darkest time for our environment, and our place within it, this decade is also geared to be one of the brightest for environmental action.

The pandemic has shown that governments, businesses, communities and individuals can change quickly in the face of a crisis. Remember how quickly new laws were drafted, passed, enacted and enforced to control the movement and actions of individuals to prevent the pandemic from spiralling further out of control? Surely new laws can be drafted, passed, enacted and enforced to protect our environment and stop the environmental crisis from spiralling out of control too?

We’ve seen record levels of government spending, unprecedented changes to how we communicate, new parameters drawn around how we travel, and complete shifts in how we consume.

We now have to learn from these dramatic shifts, so we can build back better and grow back better .

This will be the defining decade for our environment. As we enter the UN Ocean Decade, there is increasingly environmental urgency, thinking and action shared across business, government, communities and individuals. Grassroots activism is converging with innovative business thinking; capital is starting to flow away from fossil fuels and into renewables, sustainability, circularity and Greentech. By design, default or necessity, change has to happen at pace in the coming years.

We will witness and be part of some of the most radical environmental innovation and action ever taken.

35

02 FUTURE ACTIVITIES & PLANS 2021

10 Year Ambitions

We will continue to innovate and invest in our campaigns, community and education projects to deliver our ten-year strategy goals:

Ocean Activists

We will continue to take a positive and collaborative approach to our campaigning in 2021 by empowering and uniting supporters to take action. We will ensure that individuals and groups can act with us from the beach front to the front benches of Parliament. Our delivery model creates ocean activists everywhere, and supports a grassroots local approach to the global issues facing our oceans. We will continue to take the big issues where people often feel overwhelmed, and provide steps and actions they can take. We will provide our volunteers and supporters with tangible actions they can take to be a part of this change, from community level actions on singleuse plastic to challenging decision makers on climate change in Westminster. Together we will demand a decade of radical and progressive action that will protect the ocean.

We will continue to build and empower a diverse community of active supporters campaigning together as the authentic voice of the ocean. To achieve our objectives, we will continue to drive our campaigns with a range of tactics:

37

02 FUTURE ACTIVITY & PLANS 2021

Thriving Ocean, Thriving People

Our theory of change is that long-term systematic change comes from tackling four interlinked areas: community actions, laws, policies and business practices, and this holistic approach to change is reflected in our campaigns and projects.

In 2021 we will:

38

02 FUTURE ACTIVITY & PLANS 2021

Campaign

10 Year Campaign Aim

2021 Projects

Redevelop our Beach and Community Clean campaign to engage wider audiences with a more ambitious framework and call-to-arms.

Focus our citizen scientists on the Brand Audit and micro-plastic pollution surveys.

End single-use plastic pollution on UK beaches

Analyse and assess the impact of the Plastic Free Communities and Plastic Free Schools campaigns.

Aim to engage and remobilise 100,000 volunteers across the year.

Engage individuals through the Plastic Free Communities campaign.

Deliver the Plastic Free Awards.

Deliver action to secure the most progressive Collaborate nationally and internationally to Deposit Return Scheme for England. deliver action to change policy and legislation to tackle plastic pollution. Target the Environment Bill to call for Plastic

Target the Environment Bill to call for Plastic Pollution Reduction Targets.

End sewage Redevelop the Safer Seas Service to
incorporate rivers.		 Continue to build and facilitate the
#EndSewagePollution coalition.
discharges into
UK bathing		 Continue to provide real-time national water Focus political engagement through the Sewage
waters quality information to the public. (Inland Waters) Bill
Focus on human health impacts of poor Challenge water companies over illegal
water quality. discharges and pollution events.
Expand our programme of citizen science to Continue to raise the issue of river and coastal
include local water quality testing. sewage, farming and diffuse pollution through
the media.
Publish annual Water Quality Report.
Net-zero by 2030 Promote the Ocean and Climate Emergency
petition in the run up to COP26.		 Plan actions and events at the G7 Summit and
COP26 conferences, including the Youth Ocean
and Climate Emergency Manifesto delivery.
Build Ocean and Climate Emergency
information into our education and wider		 Ensure that the Ocean is central to G7 Summit
community actions.
Support Climate Coalition actions and
campaigns.		 and COP26 events.
30% of the global Engage and mobilise the public around Collaborate with other NGOs and support
ocean protected by the Highly Protected Marine Areas (HPMA) actions to deliver enforced protections of
2030 and all UK
MPAs highly protected		 consultation. marine areas.
Maintain an Continue to adapt and respond to the Further develop the engagement and activities
impactful, authentic impacts of the COVID-19 pandemic. of the Board of Trustees across all activities.
and sustainable
charity		 Develop the Ocean Conservation All Party Recruit HR support to manage growth
Parliamentary Group as the major collaborative expectations.
platform for the ocean in Westminster. Plan the return to office working and support
Develop our devolved nations political strategy. the team through the process as the UK
emerges from the pandemic.
Develop the Regional Reps network into a
chapter programme to enhance impact.		 Focus on the outreach, research and
development and innovation of all our
Build a communications department. campaigns and projects to ensure they
Promote our campaigns and projects more remain relevant and impactful.
effectively externally, to drive awareness
through the media.		 Focus on SAS’s unique engagement model
and organisational approach as we expand.
Seek long-term support from major funders. Invest in and fully redevelop the SAS website
Continue to develop and enhance governance. and CRM system

, TRUSTEES REPORT,., 44" FUND.RAISINC. '*4P , OVERVIEH .

40

03 FUNDRAISING REVIEW

FUNDRAISING REVIEW

To achieve our ambitious 2030 strategic aims and to maximise our impact we will need to increase our income. We have 10 years left to save our Blue Planet from catastrophic degradation, SAS will play a key role in saving it, but we need the financial resources to do this.

Our existing fundraising is based on a foundation of resilient, sustainable income streams and excellent, honest and open relationships with our supporters.

In order to build on this and grow our income in future years we will:

Review of 2020

2020 was a challenging year for fundraising across the environment sector with many charities seeing a reduction in income as a result of Covid-19.

We were no exception to this, we raised £1.65 million, approximately 20% below our original income budget, and we also reduced our total expenditure by 30%.

Those income streams most heavily impacted were Corporate Sponsorship of our events and Community and Events fundraising; both income streams reliant on mass participation events and live events that could not take place as a result of Covid-19 restrictions.

Our other income streams continued to perform strongly with some exceeding original income targets for the year. The year highlighted the need for a diverse income mix.

We are very grateful to the People’s Postcode Lottery for their continued support through the Postcode Green Trust. We were delighted to have been awarded funding to support the development of our charity as well as new thematic areas of work.

Many of our existing Trust and Foundation supporters increased their support for us during the year, responding to the knowledge that 2020 would be a challenging year, and recognising the importance of continuing to invest in charities working to address the destruction of our planet.

Fundraising developments & highlights in 2020

Despite the challenges of Covid-19 we made significant progress in developing our fundraising in 2020, some of the highlights below.

41

03 FUNDRAISING REVIEW

Our approach to fundraising:

We believe in putting our supporters at the heart of our fundraising, treating them with honesty and respect and keeping them regularly informed about the impact their support has enabled us to achieve. We will be led by our supporters about how often and the methods they would like to be contacted by us.

We believe that our fundraising and the partners we work with should be committed to the highest environmental standards and not have business practices that negatively impact the environment. We are registered with the Fundraising Regulator and adhere to the Code of Fundraising Practice.

During the year we used suppliers to support with the following fundraising activity:

Safeguarding vulnerable people and fundraising

Our safeguarding policy covers the need to protect vulnerable people whilst fundraising. All Surfers Against Sewage staff are made aware of our safeguarding policy as part of their initial induction process and confirm their understanding. We ensure that our contractors have access to and understand this policy as well as assessing their own Safeguarding policies and training.

We will not take a donation if we know, or have good reason to believe, that a person lacks capacity to decide to donate, or is in vulnerable circumstances, which mean they may not be able to make an informed decision.

Complaints

We commissioned QTS Fundraising to undertake this work for us. QTS is registered with the Fundraising Regulator, Information Commissioner’s Office, accredited and members of the Institute of Fundraising, and members of the DMA.

We monitored QTS with weekly reports and catch ups with their team. We are provided with samples of calls that allow us to ensure the highest quality of calling. The QTS team undertake extensive training provided by SAS to ensure they can speak knowledgeably about our work.

In 2020 we received no complaints about our fundraising.

We would like to thank everyone who supported Surfers Against Sewage in 2020, our members, donors, corporate partners, community fundraisers, trust and foundation partners and anyone else who supported our work. We can’t do what we do without you – so...

THANK YOU!

TRUSTEES ., REPORTI:, , 44" FINANCIAL. REVIEH

43

04 FINANCIAL REVIEW

FINANCE REVIEW

“As with most organisations, during 2020 we were required to move at pace to completely rewrite and adapt our plans and budgets for the year ahead. We carefully monitored and reforecast our finances throughout this uncertain period, and thanks to the continued generosity of our supporters we were able to maintain financial stability despite the challenging external environment. This will allow us to expand our team, reach and impact as restrictions start to lift in 2021.”

Katy Anstis, Finance Director at SAS.

Overview

During the year the Charity raised £1,646,004 from general public, charitable trust and corporate donations and corporate sponsorship to carry out the programmes and projects mentioned in the above report. £1,242,957 was expended during the current year.

As shown in the Statement of Financial Activities, £530,039 of income was restricted for specific projects and the expenditure on those projects was £415,574.

SAS is dependent upon securing unrestricted funding, the major source of this being membership subscriptions. £1,115,965 was raised with no restrictions through fundraising activities, membership and donations. Unrestricted charitable expenditure of £827,383 was used to deliver unrestricted projects.

Our thanks to all who gave their time and money to SAS during the year.

Investment Policy

The investment policy is to hold investments in low risk interest bearing cash deposits, having regard to both the liquidity requirements of the charity and the interest rates available.

Reserves Policy

The reserves are required to meet the working capital requirements of the charity and to allow continued funding of a project in the event of funding not being immediately available, until further funding can be sourced.

The Trustees aim to hold general reserves, excluding those represented by fixed assets and specific designated funds, sufficient to cover a minimum of 3 to 6 months of operating costs. Income and expenditure streams are forecast through annual budgets and carefully monitored through quarterly reforecasts and monthly management accounts.

Budgeted expenditure for 2021 is £1.8m and we expect our income (excluding gifts in kind) to increase to £1.7m, a partial recovery from the impact of Covid-19. The Trustees believe that the General Reserves of £1,535,789 are within the range required to support continued planned growth of the charity and its activities, whilst ensuring resilience against any continued impacts of the worldwide pandemic.

Risk Management

The Trustees’ have conducted a review of the major risks to which the charitable company is exposed. A risk register has been established to mitigate the risks the charitable company faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the charitable company. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charitable company.

44

04 FINANCIAL REVIEW

Key Management Personnel

The charity trustees delegate day-to-day management of the charity to Hugo Tagholm, CEO. The pay and remuneration of the key management personnel is reviewed and agreed by the Trustees’ HR Committee as part of the annual appraisal process, in conjunction with the annual organisational budget.

Related Parties

Please see note 22 to the financial statements for details of related party transactions.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 23rd June 2021 and signed on its behalf by R Walker (Chair).

45

04 FINANCIAL REVIEW

Statement of Trustees' Responsibilities

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

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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

Approved by the trustees of the charity on 23rd June 2021 and signed on its behalf by R Walker (Chair).

INDEPENDENT": , . AUDITOR REPORT , 44"

47

05 INDEPENDENT AUDITORS REPORT

Independent Auditor's Report to the Members of Surfers Against Sewage Limited

Opinion

Other information

We have audited the financial statements of Surfers Against Sewage Limited (the 'charity') for the year ended 31 December 2020, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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

Basis for opinion

We have nothing to report in this regard.

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.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's 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 authorised for issue.

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

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

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

»

48

05 INDEPENDENT AUDITORS REPORT

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 45), 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 charity'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 charity 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:

As part of the audit planning, we obtained an understanding of the legal and regulatory framework that is applicable to the charity and the sector in which the charity operates. The key regulations we identified included registration with the Fundraising Regulator and adherence to the Code of Fundraising Practice, compliance with grant funding conditions and health & safety regulations due to the nature of community events held such as beach cleans. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as Companies Act 2006, Charities Act 2011 and compliance with the Charities Statement of Recommended Practice.

We discussed with management how the compliance with these laws and regulations is monitored and discussed policies and procedures in place.

influence performance for individual gain.

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

As part of our enquiries we discussed with management whether there have been any known instances, allegations or suspicions of fraud of which there were none.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. This risk increases the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements as we are less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, collusion, omission or misrepresentation.

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 the auditor's report.

Use of our report

This report is made solely to the charitable company's trustees, 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 charity's trustees 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 its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Scott Bentley

We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur as part of the audit planning process. We determined that these risks are low considering the fact that the charity operates on a not-for-profit basis and so there would be no motivation for management to

(Senior Statutory Auditor) For and on behalf of PKF Francis Clark, Statutory Auditor

Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA Date: 8th July 2021

FINANCIAL , STATEMENTS:+" . ,. :: 44"

50

06 FINANCIAL STATEMENTS

Statement of Financial Activities for the Year Ended 31 December 2020

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

----- Start of picture text -----
NOTE UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2020
Income and Endowments from: £ £ £
Donations and legacies 3 868,021 24,671 892,692
Charitable activities 4 194,971 505,368 700,339
Other trading activities 5 51,971 - 51,971
Investment income 923 - 923
Other income 79 - 79
Total income 1,115,965 530,039 1,646,004
Expenditure on:
Raising funds (121,304) (27,500) (148,804)
Charitable activities 6 (706,079) (388,074) (1,094,153)
Total expenditure (827,383) (415,574) (1,242,957)
Net income 288,582 114,465 403,047
Net movement in funds 288,582 114,465 403,047
Reconciliation of funds
Total funds brought forward 1,247,207 64,465 1,311,672
Total funds carried forward 20 1,535,789 178,930 1,714,719
----- End of picture text -----

51

06 FINANCIAL STATEMENTS

Statement of Financial Activities for the Year Ended 31 December 2020

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

----- Start of picture text -----
NOTE UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2019
Income and Endowments from: £ £ £
Donations and legacies 3 982,435 364,700 1,347,135
Charitable activities 4 172,919 670,935 843,854
Other trading activities 5 135,360 - 135,360
Investment income 2,569 - 2,569
Other income 227 - 227
Total income 1,293,510 1,035,635 2,329,145
Expenditure on:
Raising funds (143,774) (27,500) (171,274)
Charitable activities 6 (641,560) (967,509) (1,609,069)
Total expenditure (785,334) (995,009) (1,780,343)
Net income 508,176 40,626 548,802
Net movement in funds 508,176 40,626 548,802
Reconciliation of funds
Total funds brought forward 739,031 23,839 762,870
Total funds carried forward 20 1,247,207 64,465 1,311,672
----- End of picture text -----

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note 20.

52

06 FINANCIAL STATEMENTS

Surfers Against Sewage Ltd (Registration number: 02920815) Balance Sheet as at 31 December 2020

----- Start of picture text -----
NOTE 2020 2019
Fixed assets £ £
Intangible assets 11 62,125 25,648
Tangible assets 12 43,104 22,765
105,229 48,413
Current assets
Stocks 13 - 19,119
Debtors 14 40,882 36,916
Cash at bank and in hand 1,951,756 1,540,240
1,992,638 1,596,275
Creditors: Amounts falling due within one year 15 (383,148) (262,120)
Net current assets 1,609,490 1,334,155
Total assets less current liabilitie s 1,714,719 1,382,568
Creditors: Amounts falling due after more than one year 17 - (70,896)
Net assets 1,714,719 1,311,672
Funds of the charity:
Restricted funds 178,930 64,465
Unrestricted income funds
Unrestricted funds 1,535,789 1,247,207
Total funds 20 1,714,719 1,311,672
----- End of picture text -----

The financial statements on pages 50 - 67 were approved by the trustees, and authorised for issue on 23rd June 2021 and signed on their behalf by R Walker (Chair).

53

06 FINANCIAL STATEMENTS

Statement of Cash Flows for the Year Ended 31 December 2020

----- Start of picture text -----
NOTE 2020 2019
Cash flows from operating activities £ £
Net cash income 403,047 548,802
Adjustments to cash flows from non-cash items
Depreciation 18,515 15,824
Amortisation 22,348 13,288
Investment income (923) (2,569)
442,987 575,345
Working capital adjustments
Decrease/(increase) in stocks 13 19,119 (5,895)
(Increase)/decrease in debtors 14 (3,966) 18,018
Decrease in creditors 15 (21,669) (2,178)
Increase/(decrease) in deferred income 16 71,801 (211,983)
Net cash flows from operating activities 508,272 373,307
Cash flows from investing activities
Interest receivable and similar income 923 2,569
Purchase of intangible fixed assets 11 (58,825) (24,510)
Purchase of tangible fixed assets 12 (39,706) (3,449)
Sale of tangible fixed assets 852 -
Net cash flows from investing activities (96,756) (25,390)
Net increase in cash and cash equivalents 411,516 347,917
Cash and cash equivalents at 1 January 1,540,240 1,192,323
Cash and cash equivalents at 31 December 1,951,756 1,540,240
----- End of picture text -----

All of the cash flows are derived from continuing operations during the above two periods.

NOTES. TOTHE: 44" FINANCIAL STATEMENTS

55

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Charity status

The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The principal place of business is: Unit 2 Wheal Kitty Workshops St Agnes Cornwall TR5 0RD

2. Accounting policies

Donations and legacies

Donations are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. This includes donated services which have been shown at their estimated market value. Where it has not been possible to estimate market value of donated services, the trustees have estimated the value of the service to the charity.

Other income

Merchandise sales, raffle tickets sales, subscriptions from members and other income are recognised when received. Investment income is included when receivable. Grants and sponsorship, including grants for purchase of fixed asssets, are recognised in full in the Statement of Financial Activities in the year which they are receivable.

Summary of significant accounting policies and key

accounting estimates

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

Statement of compliance

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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of partial VAT which cannot recovered. All costs are allocated between the expenditure categories of the Statement of Financial Activity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Raising funds

These costs comprise of direct fundraising costs and the purchase of merchandise for resale and any surplus is used by the charity to meet its aims and objectives.

Charitable activities

Basis of preparation

Surfers Against Sewage Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. As set out in the Trustees Report, the trustees have considered the impact of the coronavirus pandemic on the charity. Given the strong opening reserves and cash balance of the charity, together with actions taken by the trustees to minimise the impact on reserves, the trustees consider it appropriate to prepare the accounts on a going concern basis.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. The only exception to this relates to when the income is incapable of financial measurement such as donated services which are shown as their estimated market value or value to the charity as set out below.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

56

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Foreign exchange

Intangible assets

Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date. All differences are taken to the Statement of Financial Activity.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Fund structure

Unrestricted funds are general funds receivable or generated that are available for use at the trustees's discretion in furtherance of the objectives of the charity, without further specified purpose.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

ASSET CLASS AMORTISATION METHOD AND RATE

Website, database and app 33% straight line on cost

Designated funds are unrestricted funds that the Trustees have set aside to be used for a particular future project or commitment. The purposes of the designated funds are set out in the notes to the accounts.

Restricted funds are subject to specific conditions by donors and grant making bodies as to how they must be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

ASSET CLASS DEPRECIATION METHOD AND RATE
Leasehold improvements Equally over the period of the lease
Fixtures, fittings & equipment 25% straight line on cost
Computer Equipment 33% straight line on cost
Vehicles 25% reducing balance

Hire purchase and finance leases

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the retal obligations is charged to the Statement of Financial Activity over the period of the lease and represents a constant proportion of the balance of capital payments outstanding.

Rentals paid uder operating leases are charged to income on a straight line basis over the lease term.

Stock

Stock is valued at the lower of cost and net realisable value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold, donations agreed or services performed in the ordinary course of business.

Financial instruments

The charitable company only had financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at trasnaction value and subsequently measure at their settlement value.

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

3. Income from donations and legacies

----- Start of picture text -----
UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2020 TOTAL 2019
£ £ £ £
Donations and legacies;
Donations from corporate 89,931 5,700 95,631 114,338
Donations from individuals 220,548 11,300 231,848 307,550
Donations from community 105,614 - 105,614 198,578
Membership subscriptions 406,627 - 406,627 381,969
Grants, including capital grants;
Government grants 39,361 - 39,361 -
Gifts in kind 5,940 7,671 13,611 344,700
868,021 24,671 892,692 1,347,135
----- End of picture text -----

4. Income from charitable activities

----- Start of picture text -----
UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2020 TOTAL FUNDS 2019
£ £ £ £
Charitable trusts & foundations 165,701 505,368 671,069 787,854
Corporate partnerships 29,270 - 29,270 56,000
194,971 505,368 700,339 843,854
----- End of picture text -----

5. Income from trading activities

----- Start of picture text -----
UNRESTRICTED FUNDS T OTAL 2020 T OTAL 2019
£ £
Trading income;
Merchandise sales 51,971 51,971 120,064
Fundraising events - - 15,296
51,971 51,971 135,360
----- End of picture text -----

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Expenditure on charitable activities

----- Start of picture text -----
CAMPAIGN & SUPPORT &
SUPPORT STAFF TOTAL 2020 TOTAL 2019
PROJECT DELIVERY GOVERNANCE
£ £ £ £ £
Education 137,915 40,213 81,944 260,072 328,812
Community 124,953 36,434 74,242 235,629 635,090
Community - Plastic
90,152 26,287 53,565 170,004 405,348
Free Communities
Advocacy and
227,204 66,248 134,996 428,448 239,819
Campaigns
580,224 169,182 344,747 1,094,153 1,609,069
----- End of picture text -----

£706,079 (2019 - £641,560) of the above expenditure was attributable to unrestricted funds and £388,074 (2019 - £967,509) to restricted funds.

Included in the expenditure analysed above are governance costs of £14,758 (2019 - £21,450) which relate directly to charitable activities. See note 7 for further details.

7. Analysis of governance and support costs

----- Start of picture text -----
GOVERNANCE COSTS UNRESTRICTED FUNDS T OTAL 2020 T OTAL 2019
£ £ £
Audit fees
Audit of the financial statements 8,413 8,413 8,700
Other fees paid to auditors 1,600 1,600 900
Legal fees 850 850 1,010
Other governance costs 3,895 3,895 10,840
14,758 14,758 21,450
----- End of picture text -----

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Net incoming/outgoing resources

----- Start of picture text -----
2020 2019
----- End of picture text -----

Net incoming resources for the year include: £ £
Audit fees 8,400 8,700
Other non-audit services 1,600 900
Depreciation of fixed assets 18,515 15,824
Amortisation 22,348 13,288

9. Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Trustee expenses were borne by the Charity on behalf of 1 Trustee (2019:0) in the year and totalled £150 (2019: £nil). The expenses were mainly for travel and training, and were paid via a staff credit card.

10. Staff costs

----- Start of picture text -----
2020 2019
Staff costs during the year were: £ £
Wages and salaries 608,449 519,522
Social security costs 53,203 44,285
Pension costs 13,650 11,634
Settlement payments 2,535 18,269
Other staff costs 8,505 16,789
Freelance staff 14,034 41,442
700,376 651,941
----- End of picture text -----

The obligation in connection to the settlement payment was fulfilled within the year ending 31st December 2020.

2020 2019
The monthly average number of persons employed by the
charity during the year was as follows:		 No. No.
Average monthly headcount 20 21
2020 2019
The number of employees whose emoluments fell within the following bands was: No. No.
£60,001 - £70,000 1 1

The total costs of employment of the key management personnel of the charity, being the Chief Executive Officer were £80,477 (2019 - £78,311).

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

11. Intangible fixed assets

----- Start of picture text -----
WEBSITE, DATABASE AND APP TOTAL
Cost £ £
At 1 January 2020 49,946 49,946
Additions 58,825 58,825
At 31 December 2020 108,771 108,771
Amortisation
At 1 January 2020 24,298 24,298
Charge for the year 22,348 22,348
At 31 December 2020 46,646 46,646
Net book value
At 31 December 2020 62,125 62,125
At 31 December 2019 25,648 25,648
----- End of picture text -----

12. Tangible fixed assets

----- Start of picture text -----
LEASEHOLD FIXTURES, FITTINGS MOTOR VEHICLES TOTAL
IMPROVEMENTS AND EQUIPMENT
Cost £ £ £ £
At 1 January 2020 1,833 89,868 13,912 105,613
Additions 21,933 17,773 - 39,706
Disposals - (38,662) - (38,662)
At 31 December 2020 23,766 68,979 13,912 106,657
Depreciation
At 1 January 2020 810 70,448 11,590 82,848
Charge for the year 2,741 15,194 580 18,515
Eliminated on disposals - (37,810) - (37,810)
At 31 December 2020 3,551 47,832 12,170 63,553
Net book value
At 31 December 2020 20,215 21,147 1,742 43,104
At 31 December 2019 1,023 19,420 2,322 22,765
----- End of picture text -----

Included within the net book value of land and buildings above is £Nil (2019 - £Nil) in respect of freehold land and buildings and

£20,215 (2019 - £1,023) in respect of leaseholds.

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

13. Stocks

----- Start of picture text -----
2020 2019
£ £
Stocks - 19,119
----- End of picture text -----

14. Debtors

----- Start of picture text -----
2020 2019
£ £
Trade debtors 20,312 12,055
Prepayments 10,941 6,055
Accrued income 9,629 18,806
40,882 36,916
----- End of picture text -----

15. Creditors: amounts falling due within one year

----- Start of picture text -----
2020 2019
£ £
Trade creditors 6,424 20,281
VAT Liability 5,430 9,487
Other creditors 3,282 5,768
Accruals 17,316 18,585
Deferred income 350,696 207,999
383,148 262,120
----- End of picture text -----

62

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Deferred Income

Deferred income comprises grant monies received for charitable activities beginning after 31st December 2020.

----- Start of picture text -----
2020 2019
£ £
Deferred income at 1 January 2020 278,895 490,878
Resources deferred in the period 353,225 143,486
Amounts released from previous periods (281,424) (355,469)
Deferred income at year end 350,696 278,895
2020 2019
Deferred Income (by Grant): £ £
People's Postcode Lottery Grant 250,000 100,000
Garfield Weston Grant - 30,000
Moondance Grant 70,896 70,340
Flotilla 6,675 -
Knight Frank 10,000 -
Daniell Trust 4,000 3,000
King of Shaves - 3,333
Parley 9,125 -
Online sales not dispatched - 1,326
Total amounts due within 1 year 350,696 207,999
Moondance Grant - 70,896
Total amounts due within 2-5 years - 70,896
Total Deferred Income 350,696 278,895
----- End of picture text -----

17. Creditors: amounts falling due after one year

2020 2019
£ £
Deferred income - 70,896

18. Other financial commitments

19. Contingent assets

Operating leases

At the year end the company had total commitments under noncancellable operating leases of £8,377 (2019 - £3,735).

In 2019 the charity was given a piece of art in relation to the Royal Wedding. In 2020 the charity received two unique surfboards. It is not possible to place a reliable value on either of the items and therefore it will be recognised when it is sold at auction in due course.

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

20. Funds

----- Start of picture text -----
BALANCE AT BALANCE AT 31
INCOMING RESOURCES RESOURCES EXPENDED
1 JANUARY 2020 DECEMBER 2020
Unrestricted funds £ £ £ £
General
General Reserves 1,247,207 1,115,965 (827,383) 1,535,789
Total unrestricted funds 1,247,207 1,115,965 (827,383) 1,535,789
Restricted funds
Plastic Free Schools 17,600 149,180 (95,456) 71,324
Ocean School - 3,640 (3,640) -
Beach Clean Series - 53,891 (43,391) 10,500
Plastic Free Communities 25,500 76,225 (70,760) 30,965
Plastic Free Awards - 32,732 (12,691) 20,041
Reps Programme - 90,355 (71,561) 18,794
Ocean & Climate - 3,814 (3,814) -
Water Quality 19,745 30,202 (22,641) 27,306
APPG 1,620 20,000 (21,620) -
Development - 20,000 (20,000) -
Communications - 22,500 (22,500) -
Fundraising - 27,500 (27,500) -
Total restricted funds 64,465 530,039 (415,574) 178,930
Total funds 1,311,672 1,646,004 (1,242,957) 1,714,719
----- End of picture text -----

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07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

20. Funds (continued)

----- Start of picture text -----
BALANCE AT BALANCE AT 31
INCOMING RESOURCES RESOURCES EXPENDED
1 JANUARY 2019 DECEMBER 2019
Unrestricted funds £ £ £ £
General
General Reserves 739,031 1,293,510 (785,334) 1,247,207
Total unrestricted funds 739,031 1,293,510 (785,334) 1,247,207
Restricted funds
Plastic Free Schools - 116,045 (98,445) 17,600
Ocean School - 17,450 (17,450) -
School Beach Clean Boxes - 16,000 (16,000) -
Beach Clean Series - 88,049 (88,049) -
Plastic Free Communities - 93,380 (67,880) 25,500
Plastic Free Awards - 57,974 (57,974) -
Cold Water Islands 16,620 21,503 (38,123) -
Events - 207,617 (207,617) -
Reps Programme 7,219 128,417 (135,636) -
Water Quality - 25,000 (5,255) 19,745
APPG - 38,099 (36,479) 1,620
Surf Activists - 7,500 (7,500) -
Development - 20,000 (20,000) -
Communications - 81,401 (81,401) -
Fundraising - 27,500 (27,500) -
Generation Sea - 89,700 (89,700) -
Total restricted funds 23,839 1,035,635 (995,009) 64,465
Total funds 762,870 2,329,145 (1,780,343) 1,311,672
----- End of picture text -----

65

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

20. Funds (continued)

Funds in 2020

The specific purposes for which the funds are to be applied are as follows:

Plastic Free Schools - focuses on tackling society's over reliance on single-use plastic, encouraging students up to the age of 16 to take direct positive action to reduce their school's single-use plastic footprint. The programme invites schools and students to join the Single-Use Plastic Resistance movement, encouraging the rejection of single-use plastic bottles, straws, cutlery and other easy to eliminate items and advocating more recycling, and other systems (such as Deposit Return Systems) to protect our environment from the growing tide of plastic pollution. We engage students with creating solutions, campaigning to call for systems change and challenging established thinking to trap plastic in the recycling economy rather than the environment, or remove it completely.

Ocean School - is an immersive hands-on education programme designed by SAS to raise student's awareness of the plastic pollution problem in the places they love, and ask for their help to protect it. Ocean School provides students with the opportunity to explore, investigate and respond to the marine environment empowering them to embrace the vital part they play in protecting the places they love.

Beach Clean Series - are made up of the Big Spring Beach Clean, Autumn Beach Clean Series & #Minibeachcleans. Together they are the cornerstone of our beach clean programmes and thanks to our incredible network of volunteers they have developed them into the biggest beach clean programme in Europe.

Plastic Free Communities - is the UK's first and biggest grassroots network aimed at eliminating the use of avoidable single-use plastics. We are doing this through direct community action aimed at reducing the availability of single-use plastics at source - in our homes, schools, businesses and highstreets. From the single objective of getting individuals and communities to reduce their consumption of single-use plastic items, we have developed a socially engaged project capable of accomplishing two distinct tasks: getting people to rethink their own use of avoidable plastics, and encouraging people to unite to tackle the problem collectively.

Plastic Free Awards - we held our inauguaral Plastic Free Awards event, bringing together over 200 people for a prestigious night of recognition and celebration of the remarkable campaigners, entrepreneurs, community leaders, volunteers, youth activists and influencers leading the fight against plastic pollution from the beach front to the front benches of Parliament.

Reps Programme - Our Regional Representatives take a holistic approach to the protection of their local area, working with the community they organise beach cleans, deliver environmental education talks in schools, colleges and to community groups and liaise with local politicians to ensure SAS is represented politically in their area. SAS invests significantly in the training equipping and management of the Regional Representatives.

Water Quality (previously Safer Seas in prior period accounts) - We have developed the Safer Seas Service, an award-winning mobile app providing free, real-time water quality information to the public. It allows surfers, swimmers and other water users to find beaches with the best water quality, and to avoid pollution and associated health risks. One of our 10 year campaign aims is to end sewage discharges into UK bathing waters by 2030, and to support this we produced our annual Water Quality Report, and ran our #EndSewagePollution petition.

Our All Party Parliamentary Group - is the only marine conservation focused group in Westminster and involves over 21 MPs. It provides SAS with an essential platform to raise serious environmental concerns and marine conservation campaigns directly with politicians and senior civil servants. It also seeks cross-sectorial solutions to protect our coastal environment from Maine litter, water pollution, habitat destruction and more.

Ocean and Climate - is one of our 4 campaign pillars, with the goal that the UK is net-zero by 2030. In 2020 we researched and wrote our Ocean and Climate Report, focusing on the impact of the climate emergency on the ocean; how this will affect human interaction with the ocean; and the solution the Ocean offers to mitigating climate change.

Development - the main role of the chief executive is to develop and maintain new relationships, and to network across a range of influential stakeholders to increase support for the charity mission, impact and profile. This includes managing diverse relationships and engagements across a range of sectors including politics, the media, academia, business, charity and the international community. The development work of the chief executive provides opportunities for all functions of the charity. This work is often conducted remotely through events, giving speeches, meetings, lunches, conferences, interviews, broadcast media opportunities and other platforms where

»

66

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

20. Funds (continued)

there is the opportunity to promote the work and impact of Surfers Against Sewage, and foster beneficial relationships. Fundraising - In 2019 we ran a Face to Face recruitment Campaign from May to September, recruiting over 500 new members over many varied locations, including large-scale music festivals, sports events, community event and beaches across Cornwall and North Devon. In 2020 we adapted our fundraising strategy and ran a telephone recruitment campaign from June to December, recruiting over 600 new members.

Communication - we are committed to further enhancing and growing our communication expertise and capacity, to cover marketing public relations, the media, social and digital platforms, and refining our brand consistency, messaging and presentation.

Other Funds in 2019

School and Community Beach Clean Boxes - We committed to expand the Beach Clean Box project to create 50 new schools and community partnerships. These communities covering schools, local community groups and small businesses, will increase the grassroots volunteer engagement, education and impact for beaches around the UK.

Cold Water Islands - we launched a new pilot project, Cold Water Islands, to empower island communities to track, trace and tackle marine plastic pollution through innovative, community-based solutions. This new project targeted small cold water islands across the UK, to explore plastic pollution pathways and promote community-based solutions to demonstrate how these microcosms can provide a template for global action towards a plastic-free future.

Events - through our network of volunteers and the core SAS team we attend festivals throughout the UK to talk to individuals about our work and how they can engage with it.

Surf Activists - we created the Surf Activist website, an online resource that gives local communities the tools and knowledge to protect their local coastal areas from environmental threats.

Generation Sea - we founded and launched the #GenerationSea campaign, a new movement for the ocean, expanding our scope and remit on climate change, water quality, marine protected areas and plastics. As part of the campaign, we released The Creature Film, which became our most successful ever.

»

67

07 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

21. Analysis of net assets between funds

----- Start of picture text -----
TOTAL FUNDS AT
UNRESTRICTED FUNDS RESTRICTED FUNDS
31 DECEMBER 2020
£ £ £
Intangible fixed assets 18,514 43,611 62,125
Tangible fixed assets 43,104 - 43,104
Current assets 1,506,623 486,015 1,992,638
Current liabilities (32,452) (350,696) (383,148)
Total net assets 1,535,789 178,930 1,714,719
----- End of picture text -----

----- Start of picture text -----
TOTAL FUNDS AT
UNRESTRICTED FUNDS RESTRICTED FUNDS
31 DECEMBER 2019
£ £ £
Intangible fixed assets 5,904 19,744 25,648
Tangible fixed assets 22,765 - 22,765
Current assets 1,272,659 323,616 1,596,275
Current liabilities (54,121) (207,999) (262,120)
Creditors over 1 year - (70,896) (70,896)
Total net assets 1,247,207 64,465 1,311,672
----- End of picture text -----

22. Related party transactions

During the year the charity made the following related party transactions:

Iceland Charitable Foundation – (R Walker, a trustee is the joint managing director of Iceland Foods Group)

The foundation donated £71,122 (2019: £88,878) in the year for various campaigns. At the balance sheet date the amount due to/ from Iceland Charitable Foundation was £Nil (2019 - £3,500).

QTS Limited – (B Suffell a trustee, is the managing director and shareholder of Quality Telephone Services Limited)

The company provided a telephone membership campaign for the charity at a cost of £45,100 (2019: £4,715). At the balance sheet date the amount due to Quality Telephone Services Limited was £1,073 (2019 - £Nil).

Hubbox Limited – (C Hugo, a trustee is a director of Hubbox Limited) Hubbox Limited were part of the 250 Club and paid £250 in membership in 2019 (2020: £nil). The charity used the restaurant on various occasions in 2019 with total purchases of £704. No purchases occurred this year. At the balance sheet date the amount due to/from Hubbox Limited was £Nil (2019 - £Nil).

Turning the Tide on Plastic – (L Siegle, a trustee is the author of Turning the Tide on Plastic)

In the prior year, 138 copies of the book were purchased by the charity in the year for the Reps programme and an expense of £Nil (2019: £396) has been included in the accounts. At the balance sheet date the amount due to/from Turning the Tide on Plastic was £Nil (2019 - £Nil).

Little Turtle Turns the Tide – (L Davies, a trustee is the author of Little Turtle Turns the Tide)

In the year 30 copies of Little Turtle Turns the Tide were purchased for resale and an expense of £120 (2019: £Nil) has been included in the accounts. At the balance sheet date the amount due to/from Little Turtle Turns the Tide was £Nil (2019 - £Nil).

M&C Saatchi PT Limited – (C Hides, a trustee is the managing director of M&C Saatchi PT Ltd)

The company provided donated advertising services to the charity. The total value of these donated services is £Nil (2019: £55,000) and this has been included in the financial statements. At the balance sheet date the amount due to/from M&C Saatchi PT Limited was £Nil (2019 - £Nil).

AClfNOM:. . LEDGE , MENTS 44"

69

08 ACKNOWLEDGEMENTS

Surfers Against Sewage would like to thank all of our members, voluteers, supporters and fundraisers for their ongoing support in making our campaigns and projects to protect the UK's marine environment. We'd also like to thank the following companies, organisations, foundations and individuals for their support in 2020.

TRUSTS & FOUNDATIONS

People's Postcode Lottery, Postcode Green Trust Esmee Fairbairn Foundation Iceland Food Charitable Foundation Flotilla Foundation Garfield Weston Foundation Hydro Flask's Parks For All Programme Boardmasters Foundation Moondance Foundation Patagonia, Changing Tides Foundation The UPS Foundation SIMA Environmental Fund Gerefa Charitable Trust Balmain Environment Conservation Trust Belvedere Trust Chapman Charitable Trust Cobb Charity Craignish Trust Four Burrows Solar Farm James T Howat Charitable Trust Langdale Trust Lochlands Trust M J Camp Charitable Foundation Maurits Mulder Canter Charitable Trust RG Hills Charitable Trust RSM UK Foundation Schroder Charity Trust The 29th May 1961 Charity The Albert Van Den Bergh Charitable Trust The Broad Cairn Foundation The Carpenter Charitable Trust The Charlotte Bonham Carter Charitable Trust The Christine Hall Trust The Daniell Trust The D'Oyly Carte Charitable Trust The EQ Foundation The Ernest Kleinwort Charitable Trust The Ettrick Charitable Trust The G C Gibson Charitable Trust The Gunter Charitable Trust The Henhurst Charitable Trust The Henry C. Hoare Charitable Trust The Holbeche Corfield Charitable Settlement The John Coates Charitable Trust The Joseph Strong Frazer Trust The Lalonde Trust The Leach Fourteenth Trust The Limbourne Trust The Linley Shaw Foundation The Millichope Foundation The N Smith Charitable Settlement The Norman Family Charitable Trust The Odyssey Group Foundation

The Paton Charitable Trust

The Percy Hedley 1990 Charitable Trust The S and D Lloyd Charity The Sir Robert Gooch Charitable Trust The Sirrom Charitable Trust The Stonewall Park Charitable Trust The Swire Charitable Trust The Taurus Foundation The Tayfield Foundation The Tomoro Foundation The Vandervell Foundation The Warwick Trust The Windfall Foundation The G C Gibson Charitable Trust Unsigned Trust Whitaker Charitable Trust Williams Trade Supplies

COMPANIES & INDIVIDUALS

All of our amazing 250 Club supporters Turnstyle Designs Orangutan Books Knight Frank Sharps Brewery - Keynvor The Met Office Little Goat Gruff Vision Nine SunGod Lean Practice Ltd PB Change Management Limited Firewire 60Sticks Finisterre Taylor Wessing Hydroflask Patagonia Ecobooth Stephens Scown LLP British Canoeing Bedruthan Hotel & Spa Nalu Beads Brewers Decorator Centres Vanilla Catering & Events Ecotricity Transferwise Ltd Little Earth Baby The Cornish Bakery Ecoffeecup Club Kokomo Enzyme Communications Finecast Ocean Film Festival Bio Nutrition Health Products Ltd Water Skills Academy Ltd James Ellis Stevens Ltd G M Wilson Solicitors

Surfers Against Sewage Unit 2, Wheal Kitty Workshops,

St. Agnes, TR5 0RD

Email: info@sas.org.uk

Telephone: 01872 553001

www.sas.org.uk

www.facebook.com/SurfersAgainstSewage www.instagram.com/surfersagainstsewage Twitter – @sascampaigns