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2022-12-31-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

04 Trustees’ Report 35 Finance Review

38 Statement of Trustees’ Responsibilities 40 Independent Auditors’ Report 46 Statement of Financial Activities 49 Balance Sheet 51 Statement of Cash Flows 53 Notes to the Financial Statements 66 Acknowledgements

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CONTENTS

Trustees’ report Over view 2022

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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 behaviour, 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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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.

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.

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 7 Trustees in post at 31st December 2022 (2021: 7 trustees).

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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REFERENCE & ADMINISTRATIVE DETAILS

Chief Executive Officer:

P Lewis & P Warman

(Interim joint Chief Executive Officer) H Tagholm (Resigned 28th October 2022)

Trustees:

L Davies C H Hides L Kazan-Pinfield J Khoo (Chair) H Koldewey L Siegle D Crockett (Appointed 13 July 2022) R Walker (Resigned 21 September 2022)

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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FOREWORD BY THE CHAIR

We live in an ever-changing world: the passing of the seasons, the ebb and flow of the tide. Change itself isn’t inherently good or bad but it undoubtedly holds the potential for renewal, for new opportunities and regeneration. And so it goes with the life of any organisation.

Here at Surfers Against Sewage, our vision is for a thriving ocean, thriving people, delivered through daring, impactful campaigns that are fuelled by grassroots Ocean Activism and this will always remain true. We are now entering an exciting new period for the organisation, with our search for a new chief executive.

A new chapter

Hugo Tagholm leaves us having led SAS through 14 years of Ocean Activism, helping us deliver campaign after campaign that cut-through the noise, gave our community a voice, and that gave us the platform to be who we are today – a respected ocean authority with decision makers and the media, and a campaign group with a unique edge.

Our paths now diverge but we will forever remain connected through our passion for the ocean and our shared drive to protect what we love. And it goes without saying that we all wish Hugo all the very best in the next phase of his personal journey of ocean protection with Oceana.

And so, a new chapter begins. The Trustees have concluded recruitment of both a new CEO and a Director of Campaigns & Communities. In August 2023, Giles Bristow will start as SAS’ new CEO. Giles joins SAS from Ashden where he was interim CEO and Director of Programmes since 2017. His experience also includes leading systems change work at Forum For The Future and a former career as an environmental lawyer with Slaughter & May.

At the same time, Dani Jordan will join us as our new Director of Campaigns & Communities joining from WWF and with a wealth of policy experience, in particular on water quality. Finally, with Fiona Kilbride’s internal promotion to Finance Director – our executive leadership team is complete.

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Impact for the ocean

In my 6 years as a trustee, one of the key constants has been a reminder that the team at SAS HQ, down in St Agnes, are a truly inspirational crew, with an outstanding track record of delivering impactful Ocean Activism. Think forcing the government to U-turn on water quality; coordinating 100,000+ volunteers to clean a million miles of the UK to help fuel our campaigns against the plastic polluters; the creation of the incredible Safer Seas & Rivers Service app; connecting disadvantaged young people with nature through Ocean School. I could go on and on and on.

And then there are our Ocean Activists, wherever, and whoever, they may be. Members, protestors, donors, beach cleaners, plastic free community campaigners, the list goes on and on. Together we are such a powerful force and the lifeblood of Surfers Against Sewage.

To me, leadership is about who you bring with you. And it is our shared voice that gives weight to our campaigns, and drives a groundswell of change that sweeps across the UK – Ocean Activism from the beachfront to the front-bench.

What’s next

So, in 2023, what can you expect for SAS? Well our change-making campaigns on water quality and plastic pollution will remain the team’s primary focus. The foundations we have built over the past 3 years are solid and the authority we have to speak up about these issues with authenticity and authority has never been stronger.

So, we will demand real lasting change to rid our waterways of sewage pollution and to turn back the plastic tide choking the ocean. We will continue working with partners big and small to elevate our calls and ensure government and big business prioritise people and planet, and crack-down hard on the polluters.

Our flagship community mobilisation campaigns, will return and we will have a fully redesigned website (www.sas.org.uk) to inspire, inform and activate engaged Ocean Activists, as well as to reach new audiences who share our passion for the ocean. Our future is bright.

Excitingly 2023 will see us grow our Team at SAS HQ, from 27 to what will be over 45 by the middle of the year. This capacity increase will ensure we continue to deliver and strengthen our impact in the coming years.

Jon Khoo, Chair of Trustees

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2022 In Numbers

----- Start of picture text -----
KG
789,925
of plastic and
packaging pollution
was removed from
beaches, river
banks and wild
spaces nationwide of beaches, rivers and wild
participated in our Million spaces was covered by
Mile Clean Campaign community beach cleaners
Over
166,914
12,494
people
community
subscribed 51,689
signed our petition to
beach
to the demand action for our
cleans blue spaces calling for
200 River Bathing
were organised
Waters by 2030, we
around the country.
delivered the petition
to the Department for
the Environment.
885
PLASTIC FREE COMMUNITIES
HELPED ELIMINATE OVER
43 MILLION ITEMS OF
SINGLE-USE PLASTIC.
237
REGIONAL REPS
came together to lead
action in towns, cities and SURFERS AGAINST SEWAGE
villages nationwide.
88
disadvantaged young
people inspired to
learn about and
5,247
volunteers
282,116
----- End of picture text -----

----- Start of picture text -----
5,247
BUSINESSES JOINED THE
PLASTIC FREE COMMUNITIES
MOVEMENT
----- End of picture text -----

disadvantaged young people inspired to learn about and connect with the ocean through Ocean School.

1.32 million students

inspired by our Plastic Free Schools campaign.

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INTRODUCTION
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The last twelve months have been some of the most ambitious and impactful in our history, aligning with a time that ocean and environmental issues have garnered record levels of public, political and media awareness, linked to this Ocean Decade. We continued to work across our four priority issues, covering water quality, plastic pollution, ocean & climate impacts and the restoration of marine habitats. We delivered a range of innovative new campaigns and community initiatives to drive public participation, media coverage, policy and systems change.

Our campaigns on plastic pollution remained some of our most popular activities, providing a gateway to community activism. As part of this, our network of Ocean Activists grew significantly, with over 280,000 beach clean volunteers joining us around the coastline, on rivers and in other blue and green environments. This remarkable network of volunteers cleaned and protected over a million miles of coastline through the Million Mile Clean. Nearly 4,000 citizen scientists also contributed to our Brand Audit, helping expose the brands and companies responsible for the ongoing plastic pollution crisis.

The reach of our Plastic Free Communities initiative also grew to cover an incredible 885 locations as communities continued to join forces to tackle the issue of single-use plastics.

The Plastic Free Schools campaign continues to grow and inspire, taken on in 3,398 schools across the UK representing 1.32 million students. This campaign ensures that young people can take local action but also provides them with the agency and tools to influence political and business leaders in demanding change.

Thanks to our ongoing water quality campaigns and the work of other NGOs, campaigners and individuals, the issue of water quality and sewage pollution also continued to hit the headlines in 2022. Our projects helped reveal the shocking scale of water company pollution, exposing the decades of under investment that has led to over three million hours of sewage pollution being dumped into our rivers and coastline annually, devastating unique and fragile blue habitats, which are vital to biodiversity, human health and wellbeing, and local economies.

Just 14% of our rivers meet Good Ecological Status, and despite the boom in wild and coldwater swimming, we currently have just two official river Bathing Waters. The profiteering of water companies at the expense of the environment caused widespread public outrage, and rightly so.

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We continued to develop our water quality campaigns, providing the public with multiple ways to express their concern and act on the escalating issue of sewage pollution. Our Safer Seas and Rivers Service, the only national real-time water quality app attracted over 166,914 subscribers, helping inform and protect swimmers, surfers, holiday-makers and other water users from poor water quality. The app also connected users directly with local MPs and water company CEOs, allowing them to start conversations about the ongoing issue of pollution in local constituencies and demand urgent action. The service covers 424 beaches and rivers, and data collected across the year informs our annual Water Quality Report, an appraisal of water company performance and sewage pollution at the nation’s favourite beaches. The publication of the report once again helped us generate national and regional headlines on the need for water companies to upscale investment to stop the huge scale of sewage discharges into Bathing Waters, rivers and coastlines.

We continued supporting community leaders nationwide through our Regional Reps programme, supporting 237 inspirational individuals to lead and inspire in their local communities.

We are proud to have delivered another powerful year of participative action, working with so many people and organisations. We believe that our accessible, inclusive and empowering model, connecting people to call for ambitious systems change across government, industry and society, will play an increasingly important part of delivering solutions to protect and restore the health of the blue wilderness.

Our communications department ensured that our campaigns regularly made the headlines, reaching millions of people and helping underpin volunteer participation, donations and public, political and business engagement.

None of this would have been possible without the commitment of our Board of Trustees and incredible SAS team. We would like to thank them all for their contributions in making 2022 such a success.

We continued to invest in all our people, providing the training, support and technology to help them deliver exceptional impact. Staff welfare and wellbeing remained an ongoing priority for the charity.

We’re here to engage, empower and mobilise individuals and communities with campaigns to protect and restore the ocean and all it makes possible this decade, and beyond. We have a vision that shapes everything we do. Thriving Ocean, Thriving People. We’re committed to building a community that cares deeply and takes action to protect and restore the planet we live on.

We’re connected by our love of the water. The planet we share is 70% ocean. One ocean that connects us all. Today we’re more than surfers. We campaign on more than sewage. We’re here because of the ocean. So, let’s fight for it.

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“2022 was another amazing year of Ocean Activism. We’re consistently amazed and humbled by the passion of our volunteers, from beach cleaners, Plastic Free Community & School leads and communities working towards Bathing Water Designation, and of course our inspirational regional reps. Their dedication and commitment to environmental activism is the driving force behind our work – our community gives us our mandate. We’re incredibly proud of the SAS team, who’s passion, skill, resourcefulness and talent continues to make SAS such a force for protecting & restoring our marine environment.

Thanks to our volunteers, trustees, team and network of supporters for making it all possible.”

Pete Lewis & Pete Warman, (Interim CEOs), Surfers Against Sewage

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OUR COMMUNITY

Our incredible community of Ocean Activists gives us our mandate to campaign and gives us authenticity in our work. We continued to grow and develop all of our community programs, our Regional Reps, Plastic Free Schools and Communities and our beach clean network. Our role is to inspire, train and equip these brilliant volunteers to have a positive impact in their local community.

Million Mile Clean

The Million Mile Clean brings volunteers together to protect the health of the environment, but also to help their own health and wellbeing. Our aim is to inspire over 100,000 volunteers’ to commit to 10 miles of community cleaning (beaches, rivers, green spaces and streets) to deliver a million miles every year. Good for the planet. Good for volunteers’ physical health and wellbeing. We had a phenomenal response to the campaign in 2022 with 282,116 volunteers taking part in 12,494 beach, river, street and mountain cleans, clearing 789,925 kg of plastic and packaging pollution across 1,115,551 miles of the UK, making it Europe’s biggest beach clean campaign.

Clean

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Brand Audit

The 2022 campaign found that the top 12 most polluting brands were responsible for 70% of the packaging pollution collected, with Coca Cola and Pepsi-Co taking the top two spots of ‘The Dirty Dozen’ yet again. Year-round data being captured by volunteers across the UK through the Million Mile Clean helps us better understand the scale of the issue and hold those responsible to account.

Plastic Free Communities

Our Plastic Free Communities campaign empowers and connects people in a shared journey to free where they live from avoidable throwaway plastic. As part of the campaign over 885 communities and 5,247 businesses have chosen to stop using and selling single-use plastic items like plastic cutlery, coffee cups, water bottles and much more and instead opt for reusable items. This is making a big dent on the plastic pollution that is being found on our streets, beaches and in our rivers.

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Plastic Free Schools

We now have 3,398 schools, attended by over 1.32 million pupils, enrolled in the Plastic Free Schools programme. The programme equips and empowers young activists with the tools to create positive, lasting environmental change. This project has always been driven by the pupils and this year we have strived to encourage schools with a high pupil premium to sign up.

Key Stats

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1,421 2,692
Industry political
3,398 1,324,270
challenges actions made
schools students
signed up reached
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SURFERS AGAINST SEWAGE
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Ocean School

In conservation, everything starts with a connection. That’s why this summer we took 88 disadvantaged young people to the beach to learn about and connect with the ocean for a focused Ocean School.

We also launched an immersive 360 Digital Ocean School Experience helping young people connect with the coast, understand critical issues and know how to take action, no matter where they are.

By taking part in the Digital Experience, students are transported to Porthtowan Beach in Cornwall, where SAS first began over 32 years ago. Taking them on an interactive journey to connect, explore and protect. We’ve had 1,379 unique visitors engaging with the platform.

Pupil Power Assembly

On 18th November we were joined at our HQ by Children’s TV presenter Naomi Wilkinson, Biologist and TV presenter Gillian Burke, Marine Scientist Charlie Young and Zoologist Billy Heaney to broadcast our 2022 Pupil Power Assembly to over 6,000 students across the UK. The Assembly was designed to equip pupils with the tools and inspiration to make their voices heard at the highest level, whilst delving into the awe and wonders of the ocean and demonstrating why it’s so critical to protect it.

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Regional Reps

Our Regional Volunteer Representatives are 237 amazing volunteers, known as our ‘Reps’. They are the lifeblood of our organisation, across the UK they help deliver all our programmes from organisation of beach cleans, delivering talks to our Plastic Free Schools, and engaging their communities in the local relevance of our campaigns.

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WATER QUALITY

Petition

Over the summer, 51,689 Ocean Activists signed our petition to demand action for our inland blue spaces. On the 18th October we visited the government’s Department for the Environment, in London, with swimmers, paddle boarders and kayakers, to deliver the petition to the Secretary of State, demanding that the government speaks up for rivers. Together, we called for 200 River Bathing Waters by 2030. We’re calling on the UK Government to set legally binding targets to increase the number of official River Bathing Waters in the UK and work with regulators and communities to ensure the target is delivered.

Supporting fresh water bathing designations

This year we have invested in our support for communities who use fresh water for recreation. In September, on World Rivers Day, we launched our package of resources supporting community groups who want to apply for bathing water status at inland locations. Almost 90% of storm overflows discharge directly into rivers and in 2021 our citizen science water quality testing programme revealed that 3 in 4 rivers tested pose a serious continuous risk to human health. In England we have just two rivers that are designated bathing waters, meaning only a few hundred meters of our rivers are monitored for human health. We now have seventeen communities signed up to start their journey towards registration with our support. Over the next three years we are aiming to support up to 200 transformational inland bathing designations.

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Safer Seas and Rivers Service

Our Safer Seas and Rivers Service continued to play a critical role in keeping water users safe and empowering them to make some noise when they were impacted by sewage spills. With this year’s upgrades, the app now covers a number of rivers and streams where water quality data is available. Now, as well as being able to email your MP driving political awareness of pollution alerts in your area, you can directly email the CEO of your local water company in app. We’ve also made it easier to report any illness after time spent in the sea. We use illness reports to evidence the impact of sewage discharges on human health, build our case against water companies and take our case to government and demand tough action is taken.

With significant spills throughout the season we saw significant peaks in app usage in 2022. Previously we would see 300-600 users access the app every day, but this summer, that jumped to about 5,000 a day with a peak of over 9,000 users a day due to the #sewagescandal.

KEY STATS

424 166,914 locations registered app covered users

9,386 Sewer overflow 720 discharge alerts illness reports issued in 2022 received

314 bathing waters affected by Sewer Overflows

2,053 during the bathing season

860 Pollution Risk Forecasts during the 2022 Bathing Season

7,758 Emails to Water Company CEOs and MPs

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Water Quality Report

----- Start of picture text -----
Water
Quality
Report
2022
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On the 25th of November we launched our annual Water Quality Report. With so much interest in water quality issues, this landed well, with a readership of 1.74 million. Media pick up included The Times, The Guardian, Financial Times, Daily Star, Metro, ITV national news, BBC Radio 4 Today Programme and BBC Spotlight and more. The report was referenced in a parliament debate with a call for an enquiry into dry spills.

The report, launched in an interactive and accessible online format enables readers to dive deeper into the statistics. The report presented data from our SSRS app and the Environment Agency alongside emotive reports from water users who have fallen ill after being in the sea. We also analysed the performance of Water Companies and the discrepancies of the financial rewards to shareholders and Executive bonuses.

This year we received 720 sickness reports, 400 of those were at locations classed as ‘excellent’ bathing waters. We also used data from The Met Office to find water companies discharging untreated sewage onto these bathing waters when there wasn’t any rain, 95 times this year. 329 Sewage overflows failed to meet environmental quality standards. 103 sewage overflows failed to report activity for more than 2 weeks. 44 overflows were left completely unmonitored. All this while Water Company CEOs took home £16.5 million in salary packages.

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Strategic National Action Plan to End Plastic Pollution

On 29th November, we hosted a reception at the House of Commons to launch our new Plastics report. The report sets out the current state of the UK’s plastic policy and outlines the need to produce a forward-thinking National Action Plan on plastics as part of signing the global plastics treaty, signed by 175 countries. It highlights how the national action plan, required by the treaty, should be an all-encompassing strategy to put an end to the pollution plaguing the ocean. The report is aimed at policy makers and has informed a private members bill in parliament, released alongside the report. The event to celebrate the launch was widely attended, including 9 MPs. and the Early Day Motion for the policy has 25 supporter MPs including 6 sponsor MPs so far.

The Plastics Bill aims to:

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Sewage Action Plan

In May 2022, we got a first glimpse of the government’s action plan to tackle the surge of sewage pollution swamping rivers and the ocean. And it was far from pretty. A massive 22,000 of us responded to the consultation demanding faster and bolder action to end sewage pollution. And just before the August bank holiday, the government released its finalised plan.

Thanks to the huge support from the public and our communities, the plan delivers:

Devastatingly, the plan still allows for:

Since 1991, water companies have made £50bn in dividends for their shareholders. The plan now asks consumers to foot the bill for future improvements.

Environmental protection rollbacks

Despite all this incredible momentum across our campaigns and rippling through our communities, the government has stumbled in its response, creating critical failures for the future. In September we witnessed plans for the government’s ‘Brexit Freedoms Bill’. A bill that will give ministers powers to remove EU regulations without Parliamentary scrutiny. The majority of the laws at risk are protections for the environment. These are not light measures. They are crucial protections, not just for the survival of ecosystems and species, but also for people. 570 key environment laws threatened include those for sewage and agriculture, the two biggest polluters of the UK’s blue spaces. We already have the worst bathing waters in Europe, yet here are the UK government preparing to sink standards even lower. If these laws aren’t re-written by December 2023 – they will now disappear. In his acceptance speech, Rishi Sunk pledged to ‘deliver on protecting the environment’. We’ll be keenly watching this space and holding the government to account.

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Communications

Our campaigns have garnered an unprecedented level of media coverage this year, with our flagship launches reaching millions of potential Ocean Activists. This has been supported by the growing Communications team, which has recently been bolstered by the addition of another Communications Officer. Our biggest proactive media moment in the second half of the year was the publication of our 2022 Water Quality Report in November, but plastic pollution also hit the headlines, through the Million Mile Clean and the launch of our 2022 Brand Audit report.

Our reactive communications, particularly on the issue of sewage discharges, also received widespread coverage. In August, 403,018 as serious sewage incidents occurred across the UK, our team was inundated by national press, with almost non-stop interviews over current a 7-day period. In total, this one event saw SAS appear in over 400 pieces of coverage, including on BBC, ITV, Good Morning Britain, GB social media News, the Times Radio and LBC. 2022 has also seen our direct audience, through social media audience

2022 has also seen our direct audience, through social media followers and email subscribers, grow significantly. Our current social media audience, across our four primary platforms (Facebook, Instagram, Twitter, LinkedIn) is 403,018, up 12.6% on the beginning of the year.

Equality Diversity and Inclusion (EDI)

We have a legal and moral duty to challenge all forms of discrimination. Further to this we recognise that our cause is linked to environmental justice; through our core work we must take every opportunity to platform voices that are too often not heard, address inequality of access and enjoyment of the ocean, and challenge ourselves to make Ocean Activism as inclusive as possible.

We have continued focussing on EDI at SAS and progressed with whole team training sessions and continued rollout of our work at all levels from Board, through to the wider team. As a full team we have attended training on EDI Essentials, Unconscious Bias and Time to Talk About Race. We have refreshed our approach to embedding EDI at an early stage of all project plans, to ensure our public events are as accessible and inclusive as possible. As a team we have reviewed and updated our EDI Policy & public statement.

Excitingly we will be recruiting an EDI Manager early in 2023 to move forward our work in this area at greater pace.

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Future Plans and Activity: 2023

We are proud to have inspired an incredible year of engagement and action in 2022, involving and empowering record numbers of Ocean Activists around the UK on some of the most pressing issues facing the ocean in this most crucial decade for the environment. The passion, energy and commitment from individuals and communities was clear as people joined the movement to give the ocean a voice.

The power of our combined voice to create change resonated louder than ever before. It was a big year for the ocean. But it was just the start. This year, we must bring even more people on the journey of Ocean Activism as we help to truly give our seas and blue spaces a voice.

We believe that by giving communities the tools to tackle the issues threatening the ocean, we can change the systems and structures that are destroying marine habitats worldwide. We believe that through building, educating, empowering, supporting and connecting diverse communities we can deliver even more impact.

Together, we must demand action. We must call for climate targets to be met. We must call for more ambition on both the scale and pace of environmental change. We must call for more urgency to tackle plastic polluters. We must call relentlessly for the transition to business that is good for the planet.

Activism is central to all our campaigning; we’ll be mobilising over 100,000 beach cleaners across a million miles to take direct action on plastics; we’ll be running the Plastic Brand Audit to help us hold polluting companies to account and call for the strongest possible Global Plastics Treaty; we’ll be calling for new Bathing Waters on rivers nationwide to help stop sewage pollution from profiteering water companies.

The time to act is now and we look forward to you joining us as the movement builds.

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10-year Goals

We’ll continue to build and empower a diverse community of active supporters campaigning together as the authentic voice of the ocean. Through compelling campaigns and initiatives, we’ll enable individuals and communities to take action on our four key focus areas, supporting our ten-year goals:

Improve Water Quality

Tackle Plastic Pollution

We campaign for a clean ocean, rivers and lakes for wildlife and people.

We campaign to turn back the plastic tide choking the ocean.

Drive Ocean Recovery

Confront the Ocean & Climate Emergency

We campaign to stop destructive global heating threatening all life in and above the ocean.

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Ocean Activists

We’re committed to investing in and enhancing our model and theory of change, including:

We will continue to take a positive and collaborative approach to our campaigning in 2023 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 single-use plastic to challenging decision makers on climate change in Westminster.

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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 2023 we will:

• Drive People-Powered Change:

Connect our communities with political moments to demand radical change and present truthful evidence from the beachfront, gathered with our network of Ocean Activists.

Deliver a new database - to maximise the creation, support for and conversion of Ocean Activists.

Continue on our journey to embrace equality, diversity and inclusion in all that we do. EDI. We want Ocean Activism to be open to everyone. A diverse voice is a more powerful voice.

Ensure delivery of net zero and meaningful carbon reduction plans, introducing solar panels at SAS HQ to charge our electric van and power the office.

Grow the team to over 45 people to increase our impact and to ensure staff wellbeing.

Continue to spend our donors’ money wisely. Maintain a proportionate level of financial reserves, providing confidence to invest and ensure business continuity.

Draw on our engaged Trustees to bring unique skills, knowledge, networks and experience to the charity to support the executive team in effective decision-making.

• PR & Communications:

Continue to invest in high-impact communications support to drive campaign engagement, impact and supporter acquisition.

Thriving Ocean Thriving People

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End single-use End sewage plastic pollution discharges into uK on uK beaches bathing waters

Ocean & Climate Emergency

Net-zero by 2030

30% of the global ocean protected by 2030 and all uK MpAs highly protected.

Maintain an impactful, authentic and sustainable charity

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FUNDRAISING REVIEW

To achieve our ambitious 2030 strategic aims and maximise our impact in this crucial decade for the ocean we will increase our income, based on a foundation of resilient, sustainable and diverse income streams.

Our ambition is to grow our fundraising income to £3 million in 2023 to allow us to fund our planned delivery. In order to achieve this, we will:

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review of 2022

In 2022 we delivered our biggest ever year of fundraising income.

All income streams performed better than expected, in particular our Corporate, Individual Giving & Community & Events income streams saw a significant increase in year on year growth.

The new fundraising team structure has bedded in well and the introduction of a Community Fundraising Officer saw this income stream perform exceptionally well with the introduction of our first mass participation event, Dip A Day.

We are incredibly grateful to players of People’s Postcode Lottery for their continued support for SAS that will enable the scaling up and increased impact of our work to help protect and restore the ocean for the future, for all.

Their support for our organisational development will help us to drive record numbers of citizen scientists and Ocean Activists through our volunteering programmes, and support the innovation and expansion of our campaigns.

“It’s a real privilege to have been working with People’s Postcode Lottery for over 7 years now. Their support has been instrumental in supporting our organisational development. We’re now one of the leading marine conservation charities in the UK and People’s Postcode Lottery have played a key role in that, supporting us on our journey. Special thanks to the players of the People’s Postcode Lottery who make this all possible.”

Pete Lewis – Director of Fundraising, SAS

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“The People’s Postcode Lottery is one of our most important partnerships and I’m truly thrilled that they are continuing their support which will help us continue to evolve as one of the UK’s most active marine conservation charities. In this Ocean Decade, it has never been more important to engage people with the plight of our seas in the quest for sustainable solutions to pollution and damage. This new support will help us accelerate our contribution to cleaner seas and a brighter, bluer environment.”

Jon Khoo – Chairperson, SAS.

“Players of People’s Postcode Lottery have been supporting Surfers Against Sewage since 2016 to help fund vital initiatives. Our players can be proud their support is ensuring hardworking volunteers tackle beach pollution, supporting SAS’s continued campaigns for improved water quality, ocean protection, climate action, ocean restoration and supporting children to deliver change in their schools by encouraging them to stop single use plastics.

Climate action, biodiversity protection and community are at the heart of our values at People’s Postcode Lottery and we passionately believe in supporting organisations development. I’m delighted funding raised by players is helping this pioneering organisation become more robust and resilient, putting SAS in a position to lead the way in delivering a cleaner coastal environment that everyone can enjoy.”

Laura Chow – Head of Charities, People’s Postcode Lottery

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Fundraising developments & highlights in 2022

----- Start of picture text -----
Some of our highlights from 2022 include
• Delivered our strongest ever year of
income generation
• The investment in the capacity of
our Corporate & Community &
Events Income streams enabled
significant growth
• Our first ever mass participation event
“Dip A Day” was a huge success
----- End of picture text -----

----- Start of picture text -----
• Our Sentinels of The Sea Legacy
Campaign has secured over
£1 million in pledges
• We continued to grow our
Membership base and income
• We continued to successfully
integrate our Data and Campaigns
with our fundraising
----- End of picture text -----

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:

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.

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TruSTEES' rEpOrT – 2023 OvErviEw

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

In 2022 we received no complaints about our fundraising.

We would like to thank everyone who supported Surfers Against Sewage in 2022, our members, donors, corporate partners, community fundraisers, trust and foundation partners and anyone else who supported our work. Our work is underpinned by our supporters – THANK YOU!

THANK YOU!

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Finance Review

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Finance Review

During the year the Charity raised £2,783,302 (2021: £2,444,898) from general public, charitable trust and corporate donations and corporate sponsorship to carry out the programmes and projects mentioned in the above report. £2,368,943 (2021: £2,036,464) was expended during the current year.

As shown in the Statement of Financial Activities, £570,894 (2021: £555,003) of income was restricted for specific projects and the expenditure on those projects was £495,855 (2021: £624,277).

SAS is dependent upon securing unrestricted funding, the major source of this being membership subscriptions. £2,212,408 (2021: £1,889,895) was raised with no restrictions through fundraising activities, membership and donations. Unrestricted charitable expenditure of £1,873,088 (2021: £1,412,187) was used to deliver unrestricted projects.

At year end total reserves stood at £2,537,512 with £2,352,817 of these reserves being unrestricted and available for general purposes.

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 free reserves (Unrestricted 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 2023 is £3m and the Trustees believe that the General Free Reserves of £2,236,873 held at year end are within the range required to support continued planned growth of the charity and its activities, whilst ensuring resilience against an uncertain wider economic outlook.

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Risk Management

The Trustees have conducted a review of the organisational risks to which the charity is exposed. A risk register is used to identify and manage the risks we face. 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.

Key Management Personnel

The charity trustees delegate day-to-day management of the charity to Pete Lewis & Pete Warman (Interim CEOs) until a permanent CEO is recruited. 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 31 July 2023 and signed on its behalf by J Khoo (Chair) Trustee

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TruSTEES' rEpOrT – 2023 OvErviEw
37
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Statement of trustees’ Responsibilities

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STATEMENT OF TruSTEES’ rESpONSiBiliTiES

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 financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

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

The trustees are responsible for keeping proper accounting records that can 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 31 July 2023 and signed on its behalf by J Khoo (Chairman) Trustee

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STATEMENT OF TruSTEES’ rESpONSiBiliTiES

INDEPENDENT AUDITORS’ REPORT

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iNDEpENDENT AuDiTOrS' rEpOrT

independent Auditors’ report to the Members of Surfers Against Sewage limited

Opinion

We have audited the financial statements of Surfers Against Sewage Limited (the ‘charity’) for the year ended 31 December 2022, which comprise the Statement of Financial Activities, 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:

Basis for opinion

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

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of acounting 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 this report.

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independent Auditors’ report to the Members of Surfers Against Sewage limited

Other information

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.

We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity 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:

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independent Auditors’ report to the Members of Surfers Against Sewage limited

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities (set out on page 39), 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 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.

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 influence performance for individual gain.

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independent Auditors’ report to the Members of Surfers Against Sewage limited

Based on this understanding we designed our audit procedures to identify noncompliance 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.

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iNDEpENDENT AuDiTOrS' rEpOrT

independent Auditors’ report to the Members of Surfers Against Sewage limited

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.

......................................

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

Lowin House Tregolls Road Truro Cornwall TR1 2NA 11 August 2023

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iNDEpENDENT AuDiTOrS' rEpOrT

STATEMENT of FINANCIAL Activities

46

STATEMENT OF FiNANCiAl ACTiviTiES

Statement of Financial Activities for the Year Ended 31 December 2022

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

----- Start of picture text -----
NOTE UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2022
Income and Endowments from: £ £ £
Donations and legacies 3 1,647,655 50,000 1,697,655
Charitable activities 4 546,455 520,894 1,067,349
Other trading activities 5 17,128 - 17,128
Investment income 1,170 - 1,170
Total income 2,212,408 570,894 2,783,302
Expenditure on:
Raising funds (397,745) - (397,745)
Charitable activities 6 (1,475,343) (495,855) (1,971,198)
Total expenditure (1,873,088) (495,855) (2,368,943)
Net income 339,320 75,039 414,359
Net movement in funds 339,320 75,039 414,359
Reconciliation of funds
Total funds brought forward 2,013,497 109,656 2,123,153
Total funds carried forward 20 2,352,817 184,695 2,537,512
----- End of picture text -----

The notes on pages 53 to 67 form an integral part of these financial statements.

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STATEMENT OF FiNANCiAl ACTiviTiES

Statement of Financial Activities for the Year Ended 31 December 2022

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

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NOTE UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2021
Income and Endowments from: £ £ £
Donations and legacies 3 1,548,025 56,814 1,604,839
Charitable activities 4 316,064 498,189 814,253
Other trading activities 5 25,627 - 25,627
Investment income 179 - 179
Total income 1,889,895 555,003 2,444,898
Expenditure on:
Raising funds (292,572) - (292,572)
Charitable activities 6 (1,113,434) (624,277) (1,737,711)
Other expenditure 7 (6,181) - (6,181)
Total expenditure (1,412,187) (624,277) (2,036,464)
Net income/(expenditure) 477,708 (69,274) 408,434
Net movement in funds 477,708 (69,274) 408,434
Reconciliation of funds
Total funds brought forward 1,535,789 178,930 1,714,719
Total funds carried forward 20 2,013,497 109,656 2,123,153
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All of the charity’s activities derive from continuing operations during the above two periods.

The fund breakdowns for 2022 and 2021 are shown in note 20.

The notes on pages 53 to 67 form an integral part of these financial statements.

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STATEMENT OF FiNANCiAl ACTiviTiES

BALANCE SHEET BALANCE SHEET 49

Surfers Against Sewage Ltd (Registration number: 02920815) Balance Sheet as at 31 December 2022

----- Start of picture text -----
NOTE 2022 2021
Fixed assets £ £
Intangible assets 12 179,193 95,034
Tangible assets 13 84,142 69,955
263,335 164,989
Current assets
Debtors 14 71,570 80,059
Cash at bank and in hand 15 2,451,753 1,924,713
2,523,323 2,004,772
Creditors: Amounts falling due within one year 16 (249,146) (46,608)
Net current assets 2,274,177 1,958,164
Net assets 2,537,512 2,123,153
Funds of the charity:
Restricted income funds
Restricted funds 184,695 109,656
Unrestricted income funds
Unrestricted funds 2,352,817 2,013,497
Total funds 20 2,537,512 2,123,153
----- End of picture text -----

The financial statements were approved by the trustees, and authorised for issue on 31 July 2023 and signed on their behalf by:

......................................... J Khoo (Chairman) Trustee

The notes on pages 53 to 67 form an integral part of these financial statements.

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BAlANCE ShEET

STATEMENT of Cash Flows

51

STATEMENT OF CASh FlOwS

Statement of Cash Flows for the Year Ended 31 December 2022

----- Start of picture text -----
NOTE 2022 2021
Cash flows from operating activities £ £
Net cash income 414,359 408,434
Adjustments to cash flows from non-cash items
Depreciation 13 38,226 30,669
Amortisation 12 46,336 35,643
Investment income (1,170) (179)
497,751 474,567
Working capital adjustments
Decrease/(increase) in debtors 14 8,489 (39,177)
Increase in creditors 16 84,205 14,156
Increase/(decrease) in deferred income 17 118,333 (350,696)
Net cash flows from operating activities 708,778 98,850
Cash flows from investing activities
Interest receivable and similar income 1,170 179
Purchase of intangible fixed assets 12 (130,495) (68,552)
Purchase of tangible fixed assets 13 (52,413) (57,725)
Sale of tangible fixed assets - 205
Net cash flows from investing activities (181,738) (125,893)
Net increase/(decrease) in cash and cash equivalents 527,040 (27,043)
Cash and cash equivalents at 1 January 1,924,713 1,951,756
Cash and cash equivalents at 31 December 2,451,753 1,924,713
----- End of picture text -----

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

The notes on pages 53 to 67 form an integral part of these financial statements.

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STATEMENT OF CASh FlOwS

notes to the FINANCIAL STATEMENTS

53

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

1. Charity status

The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members 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

Summary of signifcant 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.

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.

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

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.

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. Given the strong reserves level and cash balances of the charity, 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.

Governance costs

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

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.

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.

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NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

Tangible fxed assets

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

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

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, fttings & equipment 25% straight line on cost
Computer Equipment 33% straight line on cost
Vehicles 25% reducing balance

Fund structure

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

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.

Hire purchase and fnance 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 rental 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 under operating leases are charged to income on a straight line basis over the lease term.

Pensions and other post retirement obligations

Trade debtors

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

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

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

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

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 transaction value and subsequently measured at their settlement value.

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.

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NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

3. Income from donations and legacies

----- Start of picture text -----
UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2022 TOTAL 2021
£ £ £ £
Donations and legacies;
Donations from corporate 179,157 - 179,157 321,334
Donations from individuals 255,022 50,000 305,022 276,501
Donations from community 270,115 - 270,115 160,855
Membership subscriptions 591,661 - 591,661 522,847
Gifts in kind 351,700 - 351,700 323,302
1,647,655 50,000 1,697,655 1,604,839
----- End of picture text -----

4. Income from charitable activities

----- Start of picture text -----
UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL 2022 TOTAL 2021
£ £ £ £
Charitable trusts & foundations 429,296 520,894 950,190 719,142
Corporate partnerships 117,159 - 117,159 95,111
546,455 520,894 1,067,349 814,253
----- End of picture text -----

5. Income from trading activities

----- Start of picture text -----
UNRESTRICTED
TOTAL 2022 TOTAL 2021
FUNDS
£ £
Trading income;
Merchandise sales 17,001 17,001 25,627
Fundraising Events 127 127 -
17,128 17,128 25,627
----- End of picture text -----

56

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

6. Expenditure on charitable activities

----- Start of picture text -----
CAMPAIGN & SUPPORT &
SUPPORT STAFF TOTAL 2022 TOTAL 2021
PROJECT DELIVERY GOVERNANCE
£ £ £ £ £
Education 301,182 52,536 60,233 413,951 365,662
Community 329,866 57,539 65,970 453,375 455,344
Community – Plastic
143,420 25,017 28,683 197,120 274,822
Free Communities
Advocacy and
659,732 115,078 131,942 906,752 641,883
Campaigns
1,434,200 250,170 286,828 1,971,198 1,737,711
----- End of picture text -----

£1,475,343 (2021 - £1,113,434) of the above expenditure was attributable to unrestricted funds and £495,855 (2021 - £624,277) to restricted funds.

Included in the expenditure analysed above are governance costs of £42,785 (2021 - £23,521) which relate directly to charitable activities. See note 8 for further details.

7. Other expenditure

----- Start of picture text -----
EXPENDITURE TOTAL 2022 TOTAL 2021
£ £
Corporation Tax – 6,181
– 6,181
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8. Analysis of governance and support costs

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GOVERNANCE COSTS UNRESTRICTED FUNDS TOTAL 2022 TOTAL 2021
£ £ £
Audit fees
Audit of the financial statements 10,260 10,260 8,180
Other fees paid to auditors 390 390 1,780
Legal fees 10,389 10,389 7,915
Other governance costs 21,746 21,746 5,646
42,785 42,785 23,521
----- End of picture text -----

57

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

9. Net incoming/outgoing resources

----- Start of picture text -----
2022 2021
----- End of picture text -----

Net incoming resources for the year include: £ £
Audit fees 10,260 8,180
Other non-audit services 390 1,780
Depreciation of fxed assets 38,226 30,669
Amortisation 46,336 35,643

10. 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 4 Trustees (2021:1) in the year and totalled £628 (2021: £11). The expenses were for travel, subsistence for Trustee meetings and events and were paid via a staff credit card. In addition costs of £235 were incurred in the prior year for subsistence for Trustees meetings.

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58

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

11. Staff costs

The aggregate payroll costs were as follows:

----- Start of picture text -----
2022 2021
Staff costs during the year were: £ £
Wages and salaries 858,305 654,474
Social security costs 83,127 57,494
Pension costs 20,467 15,814
Settlement payments 12,040 6,500
Other staff costs 78,335 17,410
Freelance staff 18,278 20,947
1,070,552 772,639
The obligations in connection to the settlement payments were fulfilled within the year ending 31st December 2022.
2021 2020
The monthly average number of persons employed by the
No. No.
charity during the year was as follows:
Average monthly headcount 28 24
----- End of picture text -----

The pension contribution expense has been split between restricted and unrestricted funds on the basis of employee time spent on restricted projects. Where employee time could not be directly allocated to restricted projects, the time has been split on the basis of the direct costs allocated between restricted and unrestricted funds. The pension contribution liability has been split on the basis of the total salary costs split allocated between restricted and unrestricted funds.

2022 2021
The number of employees whose emoluments fell within the following bands was: No. No.
£60,001 - £70,000 2 1

The total cost of employment of the key management personnel of the charity, being the Chief Executive Officer and the two Acting Chief Executive Officers were £192,491 (2021 - £80,639). In the prior year only the Chief Executive Officer salary was included in this total.

59

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

12. Intangible fixed assets

----- Start of picture text -----
WEBSITE, DATABASE AND APP TOTAL
Cost £ £
At 1 January 2022 177,323 177,323
Additions 130,495 130,495
At 31 December 2022 307,818 307,818
Amortisation
At 1 January 2022 82,289 82,289
Charge for the year 46,336 46,336
At 31 December 2022 128,625 128,625
Net book value
At 31 December 2022 179,193 179,193
At 31 December 2021 95,034 95,034
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13. Tangible fixed assets

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LEASEHOLD FIXTURES, FITTINGS MOTOR VEHICLES TOTAL
IMPROVEMENTS AND EQUIPMENT
Cost £ £ £ £
At 1 January 2022 47,006 86,010 13,912 146,928
Additions - 23,116 29,297 52,413
Disposals - (1,890) - (1,890)
At 31 December 2022 47,006 107,236 43,209 197,451
Depreciation
At 1 January 2022 15,801 48,566 12,606 76,973
Charge for the year 16,538 18,931 2,757 38,226
Eliminated on disposals - (1,890) - (1,890)
At 31 December 2022 32,339 65,607 15,363 113,309
Net book value
At 31 December 2022 14,667 41,629 27,846 84,142
At 31 December 2021 31,205 37,444 1,306 69,955
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60

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

14. Debtors

----- Start of picture text -----
2022 2021
£ £
Trade debtors 8,257 10,194
Prepayments 35,503 13,897
Accrued income 26,732 53,931
Other debtors 1,078 2,037
71,570 80,059
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15. Cash and cash equivalents

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2022 2021
£ £
Cash at bank 3,001 3,000
Short-term deposits 2,383,441 1,916,545
Other cash and cash equivalents 65,311 5,168
2,451,753 1,924,713
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16. Creditors: amounts falling due within one year

----- Start of picture text -----
2022 2021
£ £
Trade creditors 49,773 9,367
Other taxation and social security 38,647 6,181
VAT Liability 11,589 8,696
Other creditors 11,360 5,081
Accruals 19,444 17,283
Deferred income 118,333 -
249,146 46,608
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61

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

17. Deferred Income

Deferred income comprises grant monies received where the grant agreement conditions specify a time period post 31 December 2022 over which the expenditure of the grant is to take place.

----- Start of picture text -----
2022 2021
£ £
Deferred income at 1 January 2022 - 350,696
Resources deferred in the period 118,333 -
Amounts released from previous periods - (350,696)
Deferred income at year end 118,333 -
2022 2021
Deferred Income (by Grant): £ £
Esmee Fairbairn Grant 33,333
People’s Post Code Lottery Grant 75,000
Iceland Foods Charitable Foundation Plastic Free Awards
10,000 -
Sponsorship
Total amounts due within 1 year 118,333 -
Total amounts due within 2-5 years - -
Total Deferred Income 118,333 -
----- End of picture text -----

18. Other financial commitments

Operating leases

At the year end the company had total commitments under non-cancellable operating leases of £5,285 (2021 - £7,366). Of which £5,111 due in one year and £174 in 2 to 5 years.

19. Contingent assets

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 they will be recognised when they are sold at auction in due course.

62

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

20. Funds

----- Start of picture text -----
BALANCE AT INCOMING RESOURCES BALANCE AT 31
1 JANUARY 2022 RESOURCES EXPENDED DECEMBER 2022
Unrestricted £ £ £ £
General
General Reserves 2,013,497 2,212,408 (1,873,088) 2,352,817
Total Unrestricted 2,013,497 2,212,408 (1,873,088) 2,352,817
Restricted
Plastic Free Schools 6,889 102,111 (105,670) 3,330
Ocean School - 40,389 (40,389) -
Million Mile Clean
2,442 124,841 (125,818) 1,465
(Beach Clean Series in 2020)
Plastic Free Communities 13,293 10,000 (15,716) 7,577
Reps Programme - 25,000 (25,000) -
Water Quality 12,032 58,553 (68,127) 2,458
Communications - 33,750 (33,750) -
Volunteers conference - 240 (240) -
Systems 75,000 44,760 - 119,760
Fundraising - 15,000 (15,000) -
Operations - 116,250 (66,145) 50,105
Total restricted 109,656 570,894 (495,855) 184,695
Total funds 2,123,153 2,783,302 (2,368,943) 2,537,512
----- End of picture text -----

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63

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

20. Funds (continued)

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BALANCE AT INCOMING RESOURCES BALANCE AT 31
1 JANUARY 2021 RESOURCES EXPENDED DECEMBER 2021
Unrestricted £ £ £ £
General
General Reserves 1,535,789 1,889,895 (1,412,187) 2,013,497
Total unrestricted 1,535,789 1,889,895 (1,412,187) 2,013,497
Restricted
Plastic Free Schools 71,324 60,121 (124,556) 6,889
Ocean School - 17,450 (17,450) -
Million Mile Clean
10,500 105,145 (113,203) 2,442
(Beach Clean Series in 2020)
Plastic Free Communities 30,965 83,381 (101,053) 13,293
Plastic Free Awards 20,041 - (20,041) -
Reps Programme 18,794 30,363 (49,157) -
Ocean & Climate - 20,000 (20,000) -
Water Quality 27,306 48,500 (63,774) 12,032
APPG - 25,043 (25,043) -
Communications - 55,000 (55,000) -
Ocean recovery - 35,000 (35,000) -
Systems - 75,000 - 75,000
Total restricted 178,930 555,003 (624,277) 109,656
Total funds 1,714,719 2,444,898 (2,036,464) 2,123,153
----- End of picture text -----

Continued overleaf >

64

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

Funds in 2022

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.

Million Mile Clean (previously Beach Clean Series in prior period

accounts) – Created in direct response to the pandemic, our new campaign, the Million Mile Clean was designed to bring volunteers back together to protect the health of the environment, but also to help their own health and wellbeing as we emerged from another lockdown. After more than a year of isolation, social distancing and reduced physical activity, the Million Mile Clean reconnected communities with the environment, and brought the physical and mental wellbeing boost that beach cleans and community activities can provide. Our aim was to inspire 100,000 volunteers to commit to 10 miles of community cleaning in 2021 (beaches, rivers, green spaces and streets) to deliver a million miles by the end of the year.

plastic Free Communities – is the UK’s first and biggest grass-roots 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 have created the Plastic Free Awards, 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 – We campaign for a clean ocean, rivers and lakes for wildlife and people. We demand an end to sewage discharge into UK bathing waters by 2030. We have redeveloped and rebranded the Safer Seas and Rivers Service, an award-winning mobile app providing free, real-time water quality information to the public. It helps surfers, swimmers and other water users to track pollution events and realtime water quality information, allowing users to assess the risks of entering the water. We also publish our annual Water Quality Report, and continue our #EndSewagePollution petition.

Communications – 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.

volunteers Conference – The volunteers conference brings together our Regional Reps & Plastic Free Community Lead volunteers for an inspirational training event to develop their skills, network with other volunteers and to develop relationships with the core SAS team. The aim is to increase our environmental impact through highly engaged and trained volunteers.

Systems – As part of our aim to maintain an impactful, authentic and sustainable charity, we will invest in systems (website, CRM and digital) to become more efficient and effective, and to maximise the creation and conversion of Ocean Activists.

Operations – Funding from PPL for the development of our Operations Function was spent on the investment in the capacity of the team through the recruitment of a Director of HR & Operations, consultancy for the development of HR policies, a variety of training for the team and investment in an electric vehicle and scoping for solar photovoltaic and battery system for the SAS HQ to support our Net Zero ambitions.

Fundraising – Funding from PPL for the Fundraising Fund was spent on the development and delivery of SAS’s first Mass Participation event - Dip A Day. The costs included the development of the concept, spend on social media to promote the event, the development and management of supporter (fundraiser) journeys and the procurement and fulfilment of incentives for fundraisers to participate.

65

NOTES TO ThE FiNANCiAl STATEMENTS

Notes to the Financial Statements for the Year Ended 31 December 2022

21. Analysis of net assets between funds

----- Start of picture text -----
TOTAL FUNDS AT
UNRESTRICTED FUNDS RESTRICTED FUNDS
31 DECEMBER 2022
£ £ £
Intangible fixed assets 58,669 120,524 179,193
Tangible fixed assets 57,275 26,867 84,142
Current assets 2,359,211 164,112 2,523,323
Current liabilities (122,338) (126,808) (249,146)
Total net assets 2,352,817 184,695 2,537,512
----- End of picture text -----

----- Start of picture text -----
TOTAL FUNDS AT
UNRESTRICTED FUNDS RESTRICTED FUNDS
31 DECEMBER 2021
£ £ £
Intangible fixed assets 37,999 57,035 95,034
Tangible fixed assets 69,955 - 69,955
Current assets 1,952,151 52,621 2,004,772
Current liabilities (46,608) - (46,608)
Total net assets 2,013,497 109,656 2,123,153
----- 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 £62,000 (2021: £50,266) in the year. £50,000 was donated for the Million Mile Clean campaign and the remaining £12,000 (including VAT) was sponsorship for the Plastic Free Awards.. At the balance sheet date the amount due to/from Iceland Charitable Foundation was £Nil (2021 - £Nil).

little Turtle Turns the Tide

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

An expense totalling £Nil (2021: £120) in respect of copies purchased for resale was incurred in the year. At the balance sheet date the amount due to/from Little Turtle Turns the Tide was £Nil (2021: £Nil).. At the balance sheet date the amount due to/from Little Turtle Turns the Tide was £Nil (2021 - £Nil).

66

NOTES TO ThE FiNANCiAl STATEMENTS

ACKNOW LEDGE MENTS

Surfers Against Sewage would like to thank all of our members, volunteers, supporters, fundraisers and legacy pledgers for their ongoing support for 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 2022.

TRUSTS & FOUNDATIONS

People’s Postcode Lottery, Postcode Earth Trust Esmee Fairbairn Foundation Moondance Foundation Flotilla Foundation Iceland Food Charitable Foundation Aurum Foundation Marisla Foundation Reed Foundation - Big Give Trust EQ Foundation grant MN & LV Jonas Charity Account Tomoro Foundation donation Windfall Foundation SIMA Environmental Fund

(through CAF America) Operation Sea Change 10% For The Ocean 29th May 1961 Charitable Trust Albert van den Bergh Trust Alexander Hoare Trust Artemis Charitable Foundation AXA Community Grant Scheme Bay Tree Trust Belvedere Trust BL Family Foundation Carpenter Charitable Trust Cholmeley Lodge Benevolent Fund Cliveden Trust Cobb Charity Coco Joelle Foundation Coutts Craignish Trust CVC Capital Partners Foundation Douglas Heath Eves Trust Dot Foundation Ettrick Charitable Trust Ernest Kleinwort Charitable Trust Fitton Trust Four Burrows Solar Farm – Beach Cleans G C Gibson Trust Generation Foundation GEREFA (Alan & Karen Grieve) Charitable Trust Henhurst Charitable Trust Henry C Hoare Charitable Trust Hobson Charity John Horseman Trust Joseph Strong Frazer Trust Lady Yuen Peng McNiece Lalonde Trust

Leach Fourteenth Trust

Mabel Cooper Charitable Trust M J Camp Charitable Foundation Martin Wills Wildlife Maint Trust Maurits, Mulder Canter Charity Meikle Foundation Miel de Botton Charitable Trust Millichope Foundation Nebulus Trust - CAF Donation Newcore Foundation Paul Foundation Percy Hedley 1990 Charitable Trust Pride Brighton & Hove Ratcliff Foundation Sapient Foundation Sirrom Charitable Trust Swinton Charitable Trust Swire Charitable Trust Tanner Trust Tayfield Foundation TD Paton Trust Thomas Lilley Memorial Trust Tides Foundation/ Patagonia Grants Fund TST Charity Two for the Trails Tyldesley Charitable Trust Vandervell Foundation Whitaker Charitable Trust Willam Dean Trust

COMPANIES & INDIVIDUALS

Our Ocean Network supporters Kurt & Caroline Jackson Knight Frank L’Occitane Parley for the Oceans Turnstyle Designs Michael O’Mara Books Advent of Change Dryrobe Adyen Vision Nine SunGod Firewire Finisterre Hydroflask Patagonia Stephens Scown LLP Ocean Film Festival G M Wilson Solicitors Good Loops

67

NOTES TO ThE FiNANCiAl STATEMENTS

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