2024-04-30-accounts

GREEN BRITAIN FOUNDATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

Company No. 08121843 Charity No. 1148783

GREEN BRITAIN FOUNDATION

INDEX TO FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

Contents	Page No.
Reference & Administrative Information	1
Report of the Board of Trustees	2 to 23
Independent Auditor’s Report	24 to 27
Statement of Financial Activities	28
Balance Sheet	29
Cash Flow Statement	30
Notes to the Financial Statements	31 to 41

GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity name Green Britain Foundation Registered charity number 1148783 Company number 08121843 Registered address Lion House Rowcroft Stroud Gloucestershire GL5 3BY Website www.greenbritainfoundation.co.uk Telephone Number 07803 124541 Contact Helen Taylor ([e-mail]) Directors / Trustees Dale Vince OBE Dahlia Nahome Helen Taylor Senior Management Team Helen Taylor – General Manager Independent Auditor Burton Sweet Limited The Clock Tower, Farleigh Court Old Weston Road, Flax Bourton, Bristol BS48 1UR Solicitors TLT LLP 1 Redcliffe Street Bristol BS1 6TP Bankers HSBC Bank PLC 3 Rivergate Temple Quay Bristol BS1 6ER

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

The trustees present their annual report and financial statements for the year ended 30 April 2024, which also comprises of the Directors’ Report required by the Companies Act 2006.

Reference and administrative information, as set out on page one, form part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS102).

Structure, Governance and Management

The Green Britain Foundation is a company limited by guarantee, registered under the Companies Act. It is governed by its Memorandum and Articles of Association dated 12 August 2019, as amended 29 March 2022, and is registered with the Charity Commission (registered number: 1148783) from 31 August 2012. Date of incorporation was the 27 June 2012.

In the event of the company being wound up, the member is required to contribute an amount not exceeding £1.

By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.

The charity is a company and charity and follows the legislation pertaining to both.

Appointment of trustees and key management personnel

As set out in the Articles of Association, trustees are invited to join the board. The trustees who served in the reporting period were Dale Vince, Helen Taylor and Dahlia Nahome, with no changes during the year, or in the period between the year-end and the approval of the accounts.

The governing document allows for a minimum of two trustees and there are currently three.

In appointing trustees and key personnel, the charity follows the Charity Commission guidelines and specifically:

• Identifies the need

• Agrees the skills and experiences we require and create a person and role specification

• Agrees an open process of recruitment

• Ensures that the charity opens the opportunity to a diverse range of candidates

• Interviews against the criteria the charity has identified, in a fair and objective manner

• Invites preferred candidates to join subject to references

• Obtains written confirmation that candidates are eligible in law to be trustees

• Asks candidates to declare conflicts of interest

• If to be a renumerated role, competitive rates within the charity sector will be paid, reflecting the nature and complexity of the role and consistent with the charity’s charitable objectives and what we can afford

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REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

• Formalises the appointment in line with the charity’s governing document

• The chair writes to candidates setting out their duties and responsibilities as trustees and directors or delegates this to the General Manager

• A formal induction process is undertaken

• Trustees are formally welcomed to the board

• The decision is ratified at the next AGM

At the Annual General Meeting one third of the trustees retire by rotation but are eligible for reappointment. Helen Taylor retires as a trustee at the next Annual General Meeting but is eligible for reappointment.

Organisation

The board of trustees, which shall include no less than two members, administers the charity. The trustee board comprises of three trustees.

The Charity comprises the wholly owned subsidiary, FGR Community, delivering outreach programmes aligned to the football club, Forest Green Rovers FC, in accordance with the Articles of Association. The FGR Community board comprises three directors: two independent directors and one representing Forest Green Rovers FC. The board meet at least three times a year, with separate sub-committees responsible for operations, human resources, finance, governance and outreach updates.

A Head of FGR Community, as appointed by the trustees, manages the day-to-day operations of FGR Community. A General Manager is appointed by the trustees to run the day-to-day operations of the Green Britain Foundation, as a whole.

Risk management

The trustees are aware that a key risk is the safeguarding of children and adults, including GDPR measures, that are particularly relevant to FGR Community’s programme delivery within the community. A safeguarding culture has been instilled throughout the organisation from top to bottom, with stringent processes and training in place.

Staff and volunteers understand the importance of safeguarding and the appropriate action that is required to ensure FGR Community provides a safe environment for its service users. FGR Community has a Designated Safeguarding Officer, as well as a further support, in the form of a Safeguarding Forum managed by Forest Green Rovers Football Club – with a designated Safeguarding lead on the Board of Directors of FGR Community.

The finances of the Green Britain Foundation are monitored closely by the General Manager and reviewed in accordance with the charity’s reserves policy.

Objects and activities of the charity

The purpose of the charity is as set out in its governing document.

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

The charity’s objects are for the benefit of the public generally, both in the United Kingdom and overseas:

• a) To promote, for the benefit of the public, the protection and improvement of the physical and natural environment

• b) To promote community participation in healthy recreation by providing facilities for the playing of association football and other sports capable of improving health

• c) To provide, and assist in providing, facilities for sport recreation or other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty, or social and economic circumstances, or for the public at large in the interests of social welfare and with the object of improving their conditions of life

• d) To promote, for the benefit of the public, the protection and improvement of the physical and natural environment by providing facilities and activities in an environmentally friendly way and which demonstrates the benefits of the physical and natural environment

• e) To advance the education of children and young people through such means as the trustees think fit, in accordance with the law of charity and in particular in relation to the protection of the physical and natural environment.

The main activities undertaken in relation to these purposes during the year

The Green Britain Foundation serves to encourage and empower people to live more sustainably and reduce their personal carbon footprint, while also using the power of football and other outreach activities to improve the lives of people through their participation in sport and education.

The Foundation’s objectives for year-ending 30 April 2024, encompassed six main goals:

1. Environmental Education – Engaging young people in the solutions towards a greener Britain, through the provision of environmentally focused teaching resources able to be inter-woven into current lessons by teachers for primary and secondary schools and the scaling up of the ‘Green Briton Challenge’ providing the opportunity for secondary school students to research and create their solutions to climate change – with support to enable them to bring their projects to life.

2. Environmental campaigning - through the purchase of a boat to lend to support the protection of marine life and increase the biodiversity of the ocean.

3. Research and reporting of substantial evidence, pointing to practical solutions to living a greener lifestyle from a grassroots to wider policy, perspective.

4. Using the power of sport to empower and improve lives through:

• Environment and sustainability - Increasing awareness of sustainable practice by means of education and action through the lens of sport

• Sport and Recreation – Engaging people of differing ages and abilities in sport and physical recreation to increase people’s participation in sport

• Health and Wellbeing – Promoting healthy behaviours, encouraging people to take responsibility for their own physical health and mental wellbeing

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

• Inclusion and Community Cohesion – Providing the opportunity for people and communities facing common barriers to come together under the umbrella of football

• Education and employability – Educating, motivating, and inspiring people to learn of opportunities through the power of sport to help them fulfil their potential and consider their impact on their wider community and the environment.

5. Grants – Supporting ways that people can reduce their environmental impact.

6. Taking land back to Nature – The purchase of woodland to enhance and increase biodiversity through natural regeneration and the sequestration of carbon.

All the above programmes have been managed while ensuring the operations of the Foundation/Trust were run efficiently and effectively.

The board of trustees continues to be satisfied that the activities of the Green Britain Foundation and its wholly owned subsidiary, FGR Community, satisfactorily meet the Charity Commission public benefit requirements.

Further information within the achievements and performance section of this report provides details of the work undertaken to meet these aims and objectives.

Thanks to the success of various funding bids and collaborative working with other community partners, FGR Community (also known as ‘the Trust’) has continued to serve as a central part of the community over this reporting period.

The board is grateful to Ecotricity Group Limited for its significant unrestricted funds gifted in April 2022 towards grants made, the purchase of land and the running of the Foundation.

The Group’s unrestricted funding from 2022 has been used to continue to fund the Foundation’s education activities including the ongoing development and implementation of the Ministry of Eco Education programme, with additional funding gifted by the legal firm, TLT LLP for this. These funds have also supported a second full year of running the Young Green Briton Challenge, the creation of two reports produced in this year, the purchase of a boat for loan to the Captain Paul Watson Foundation UK and the purchase of land for rewilding and the ongoing maintenance and ecological survey work necessary to support the upkeep and regeneration of the parcels of land owned by the Green Britain Foundation.

Remaining unrestricted funds have been used to support the ongoing running and development of the Green Britain Foundation. The surplus has been held for helping fund future operations and programmes that are consistent with the objectives of the Foundation.

The Foundation is very grateful to Ecotricity Group Limited for the gift of two parcels of land: 23.33 hectares in Wales (Cwm Uchaf Mountain) and 16.62 hectares in Gloucestershire (Nymspfield) for the purposes of enhancing biodiversity in this reporting period.

Significant funding has also been received from the English Football League Trust, to support the running of FGR Community and ongoing development of the Trust. The Premier League Charitable Fund (PLCF) has also continued to fund FGR Community’s ability to run the

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REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

Premier League Primary Stars programme throughout the Gloucestershire area and the Trust’s second year of running the Premier League Kicks programme, as referenced below. The Professional Footballers Association (PFA) has funded a programme of activity involving Forest Green Rovers FC players attending school visits and engaging with the community. FGR Community has also continued to be able to host a Community Development role within the immediate vicinity of Forest Green Rovers F.C thanks to the three-year funding from Build Back Better (County Councillor funds) and a Community Wellbeing Grant, as secured in 2022, along with funding from Nailsworth County Council, the Clinical Commission Group, Gloucestershire County Council and some community funding partner funding.

The Board of trustees is grateful to all those who have granted funds, including the continued funding support from several businesses who have formed partnerships with the Trust to achieve some powerful additional community engagement. Thanks go to companies: Candriam, Grundon, Parkers, ADEY, Memorial Woodlands, Filtration, Zest, GBO and Doddl.

The Board used a proportion of its reserves from year-ending April 2023 to bring in an external consultant (iWonder Group) to help advise on the next phase of development and strategy for FGR Community. This helped to ensure an even more targeted and focussed approach to the Trust’s delivery according to funds available throughout the year, making the Trust more efficient and beneficial to the immediate and wider community. The Trust also appointed a new Head of the FGR Community who took over this leadership in November 2023.

Key Developments and Achievements

The following developments and achievements have been delivered over the course of this financial year:

1. Environmental Education

1.1 The Ministry of Eco Education

Aim

The vision of the Ministry of Eco Education (MEE) is an education system with sustainability at its core. Its mission is to support teachers with integrating sustainability across their curriculum by the ongoing development and embedding of free to use environmental educational resources. The team support teachers to implement these resources. The total amount of designated funds allocated to these activities for the 2023-24 academic year, ending August 2024 was £111,995, with £37,334 spend carried over into the first four months of the 2024-25 financial year.

Background

The Ministry of Eco Education was established in the Summer of 2021 with the aim of greening up the curriculum.

Paul Turner (Curriculum Author and Education Lead) has guided and supported the development of a cross curricular eco curriculum from the outset taking the seeds of ideas established by Minchinhampton Primary Academy near Stroud and developing this into a holistic curriculum available for schools to use for free across the country.

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

In 2021 to 2022, the programme was piloted with 15 primary schools, from across the country, to investigate the impact of the MEE approach and framework. During this time, relationships were built with a variety of organisations operating in the education for sustainability space.

By the start of the 2023 academic year, the team increased to include two regional coordinators (Mery Batchelder, in the North and Tom Walmsley in the South West), with administrative support from Nirvan Yarger, based in London supporting Paul.

To-date, the MEE team has curated the resources and linked activities and opportunities from more than 200 organisations into a single framework and approach, inspired by the Foundation’s vision for a ‘Green Britain’. MEE saves teachers time and energy by helping them integrate the very best sustainability learning across their existing curriculum. The Ministry of Eco Education guides learning journeys using big questions framed across seven key environmental themes: Energy, Transport, Food, Nature, Waste and Water and Society.

One key aim of this programme is for it to remain free for all teachers to use.

Achievements

During the academic year 2023 to 2024, the Ministry of Eco Education, made up of four part time staff:

• Supported changes to green the curriculum for more than 300,000 teachers across 11,000 education establishments, from early years to college.

• Provided training for more than 10,000 teachers across in-person and online formats, including running their own events such as the Eco Ed series and national events such as the National Education Union Annual Conference.

• Created 80 videos for YouTube totalling more than 18 hours of content, sharing best practice and helping communicate academic research about sustainability with teachers.

• Delivered in-person and online events, bringing together thousands of people with passion and enthusiasm to create a green education system.

• Created more than 70 bridging documents for regions across the UK, including all London Boroughs, and local authorities such as Somerset, Hampshire and Kent. These bridging documents connect the MEE framework with local examples of sustainability and help teachers to localise their education on sustainability.

The team’s key achievements included:

• The engagement of 11,185 Schools & Colleges

• Working with 4,588,540 Young People and 308,270 Teachers

• The creation of 64 Enquiry Questions

• The delivery of 712 Lessons

• Connecting teachers and their pupils with resources from 200+ Partner Organisations

• The production of 80 Supporting Videos

• The sharing of 1,000,000 Social Media Impressions

Impact

The MEE team continue to see an impact on the school community through the Nature Connection Index, as well as teacher feedback and comments from young people, parents and governors.

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

Schools engaging with the Ministry of Eco Education approach and framework have been experiencing:

• An increase in nature connection

• An increase in pro environmental behaviours

• An increase in young people’s positive engagement with local community

• Teachers feel more supported and confident

• An increase in young people’s knowledge and understanding

• An increase in feelings of hope for positive change

Future Plans

The key goals of the Ministry of Eco Education going forward are to:

• Inspire and motivate educators to integrate sustainability into their teaching.

• Curate the best resources that save teachers time and energy in implementing environmental education.

• Promote environmental education initiatives or opportunities from external organisations.

• Offer professional development and disseminate the latest academic research on environmental education

• Foster partnerships between schools and local communities to support sustainability efforts.

• Encourage collaboration among educators, schools, and organisations within the environmental education landscape.

• Connect classroom learning with real-world environmental issues and solutions.

• Share the vision for a Green Britain and advocate for a sustainable future.

• Facilitate community and action through a growing network of Activators

• Support young people to take action and become agents of change.

The MEE team will support schools to better celebrate and shout about their engagement with this programme by creating a short list of actions for schools to “complete” to achieve their sustainable MEE school status. The team also plan to create a case study template to share examples of schools and how they have been influenced by the MEE approach.

Over the past three years, the MEE team have connected with a variety of passionate people which they intend to formally recognise as a network of activators. The network will engage people as volunteers to connect with schools and support them in creating a green Britain. The network will provide mutual support and opportunities for sharing and be led by Activators.

The team will assemble and engage with partners from the food and education sectors to create a cohesive campaign to help rally schools to understand the benefit of plant-based foods, to help influence more sustainable eating habits by children. The campaign will involve video content, interviews, workshops and activation activities introducing schools to plantbased meals.

Having reached half of all schools in England the MEE team aim to connect with all schools, providing curriculum support and space for all teachers to embed sustainability into education.

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REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

1.2 The Young Green Briton Challenge

The Young Green Briton Challenge (YGBC), funded by the Green Britain Foundation was developed and delivered in partnership with Social Innovation for All, Volunteers for Future (now known as GenEarth), I Have a Voice and the Ministry of Eco Education to nurture, support and celebrate youth-led, school-based climate action in a secondary educational setting.

The project’s mission is to bring climate education, innovation and entrepreneurship into schools, empowering young people to create a greener world. The Challenge combines sustainability education with innovation, business and citizenship – building essential transferable skills for students aged 11-14. Students learnt about climate change within their communities before working in teams to develop ideas for local climate action ventures, benefiting students, their wider community and the planet.

In the first pilot year, sixteen schools took part across the country, culminating in a Young Green Briton Challenge national final awards ceremony hosted at the House of Lords. The team worked with eighteen schools in this reporting period, to fit with the funding available. The Green Britain Foundation allocated £49,054 to this for the 2023-24 academic year and carried over a spend of £7,998 to cover these costs into the 2024-25 financial year.

Each school group was mentored by volunteer mentors with a background in campaigning, design, innovation or experience of setting up their own enterprise to support teams of young people. Over a four-month period they supported the students to help them develop their ideas from concept through to prototype to implementation. This involved encouraging and facilitating collaboration amongst team members, and promoting an inclusive working environment, as well as regularly monitoring students’ progress and working in partnership with the teachers to ensure that the students behaved respectfully to one another.

Achievements:

Eighteen diverse state and special schools across England joined the Challenge in 20232024:

• 3175 students aged 11-14 created over six hundred ideas for local climate solutions.

• 90% of students felt they learnt important skills for their future and 73% enjoyed participating in the YGBC design workshops.

• YGBC achieved Level 3 Skills Builder accreditation with students reported particularly strong gains in problem solving, listening to other people’s perspectives and teamwork.

• 81% of students feel hopeful that they can make a positive contribution to addressing climate change.

• 600 climate action ideas were created, of which 50 were put into action.

• 70 student-led climate action ideas received seed funding, collectively reaching 16,000 people.

• Our YGBC ambassadors selected eight teams to receive a further £4000 investment.

• 35 sector expert volunteers from 10+ external organisations mentored students in project design, development and implementation.

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REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

• All came together to celebrate the National Finalists at an event hosted at City Hall at the invitation of the Mayor of London, Sadiq Khan.

Examples of projects taken forward include:

• The Hive Heroes from Stroud High School are saving bees by activating young people to restore biodiversity. They partnered with local primary schools to educate students about the importance of bees and biodiversity, and how they can act. The workshops included fun activities like “Bee Bingo,” quizzes & fact hunts and making seed bombs, with prizes. They have received lots of positive feedback from students and hope to activate more schools and young people.

• Team B&C Sportswear from Bristol Free School were inspired by the bamboo football shirts worn by Forest Green Rovers FC and are now campaigning for more eco-friendly PE kits at school.

• The Fashion Frogs from Corbridge Middle School in Northumberland are tackling clothing waste. School uniforms are costly to manufacture and very costly to the environment if thrown away. The Fashion Frogs have set up a clothing bank and uniform sale at their school. Once unwanted uniforms can now have a new life. Any uniforms that were not sold were transformed by hand into adorable Corbridge teddy bears. The team are continuing to expand their impact at their school and help other schools to run their own clothing banks.

• The LITTERALLY Project was brought to life by the students at St. Vincent’s Special School, tackling the huge litter problem they were experiencing in Liverpool. The students took to local greenspaces and organised several litter picks, advocating on social media for others to start picking up litter in their own communities. This was a learning curve for many as the students were able to convey that stray litter in public spaces poses a big hazard to those who are visually impaired and cannot see obstructions in their path.

The YGBC volunteer community played a vital role in the delivery of this program. The team were thrilled to work with such a vibrant network of talent and expertise in sustainability, encompassing areas like future fashion, plant- based food, green technology, and clean energy. Each volunteer contributed their time and energy to enhance the YGBC student experience by exemplifying green careers and showcasing real-world sustainability practices. In return, volunteers gain new skills, build confidence, and expand their professional networks while driving social impact for their organisations.

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES YEAR ENDED 30 APRIL 2024

Impact and Student feedback

•  83% improved their problem-solving skills - “I enjoyed that we had fun working together to solve a problem at the same time as helping the planet.”

•  82% got better at listening to other perspective - “I learned how to work together as a team and to listen to everyone’s ideas and get everyone involved.”

•  80% got better at working in a team - “I enjoyed working as a team. It was fun and improved my leadership and group skills.”

•  75% got better at coming up with ideas - “There was a lot of creativity involved. I liked this because it gave more freedom than just being told what to do.”

•  ”73% got more confident at sharing their ideas - “I learnt presentation skills and thinking of ideas in order to compare their pros and cons.”

Teacher feedback

Teachers and students found the mentoring invaluable in offering practical guidance for tackling key climate issues. Both groups noted that students’ self-confidence grew as they refined their ideas.

•  “Participating in YGBC has been one of the highlights of the academic year! Our students have greatly benefited from the opportunity to develop core skills such as teamwork, presenting and confidence. They have learnt a huge amount whilst developing their projects, including finance, budgeting, marketing and product design.” Head of Geography

•  “It brings joy to learning and gives young people agency to become changemakers. This has a positive impact on both the school and wider community.” Science Subject Leader

Mentors experienced pride and hope in empowering students through YGBC:

•  “Our mentor helped us learn how to work through problems by taking a different approach.” Student

•  “It's really valuable for them to hear different opinions and advice from what they usually get because they see a different perspective. It's also really positive for them to see the types of jobs/careers involved in sustainability.” Head of Geography

•  “I got so much from YGBC. I learned new mentoring skills, connected with other volunteers who also share the same interest for environment. And most importantly, I could explore the view of the young generation about the sustainability topic. I'd encourage everyone to volunteer with YGBC.” YGBC Volunteer

Teachers also cited how valuable the volunteers were, not just for the skills they brought specifically to YGBC, but also the fact they were able to share their jobs and backgrounds with large groups of students, bringing both known and unknown green jobs to life.

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30 APRIL 2024

Future plans

The YGBC is leveraging a design thinking mindset and constantly evolving the programme, using feedback from their stakeholders (students, teachers, volunteers and partners). Along with refining and adapting the model and our resources they have some exciting new plans.

In 2024-25 YGBC is aiming to nearly double in size, working with almost twice as many schools and students. To enable this the aim is to be working with new partners - businesses, trusts and foundations and local government.

As this programme grows the team will be building an innovative scaling model. It is felt that it is possible to maximise YGBC’s impact through building regional networks of schools, businesses, community organisations and local government. To enable rapid scale the team are starting to partner with local organisations and facilitators, building a ‘social franchise’ style model. In 2024-25 they will focus growth in the South East, the North West & North East.

There are clear benefits for students of project based, youth-led learning, but it is challenging for schools to dedicate curriculum time. One solution is to link YGBC to accredited Project Qualifications. During 2024-25 one of the schools will be joining a Pearson EdExcel pilot of Higher Project Qualifications and the team will be testing linking YGBC to an accredited qualification.

The Green Britain Foundation intends to continue to financially support the Young Green Briton Challenge in the forthcoming year and support the development and execution of this, seeing this as an important integration to the work being conducted by the Ministry of Eco Education team in helping equip young people to cope and adapt to the challenges of climate change.

2. Environmental campaigning

In support of the Captain Paul Watson Foundation UK, the Green Britain Foundation decided to purchase a boat to enable the CPWF UK to conduct more ocean based non-violent campaigns against the commercial whaling that persists in Iceland and the mass slaughter of whales and dolphins, conducted as routine whenever a pod is spotted in Faroese waters. The boat with the capacity to sleep four will also be used for tracking illegal fishing trawlers and undertake smaller collaborative projects, with other marine based organisations, in UK waters. The boat was purchased for £250,000 in August 2023, it was then painted and been maintained and services at a cost of £30,000. CPWF UK contributed £10,000 to the paintwork costs.

3. Research and Reports

One of the key objectives of the Green Britain Foundation is to help people learn how to create a greener, more sustainable and resilient Britain – this includes the gathering of substantiated evidence for reports to help create pathways towards change. The Foundation invested £45,000 with Carbon Jacked, an independent advisory business, to undertake the research for two reports this year:

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GREEN BRITAIN FOUNDATION

REPORT OF THE BOARD OF TRUSTEES

a) The Code for Sustainable Homes – published January 2024

This report compared the energy efficiency of a Level 6 home (the highest standard under the Code for Sustainable Homes and equivalent to a ‘zero carbon home’) versus the average new build home after the Code was scrapped. The Code for Sustainable Homes (the Code) was first launched in 2006 as a voluntary national standard for the design and construction of new homes. It was the intention of the previous Labour Government that by 2016 all homes would be ‘zero carbon’ homes. The Code was scrapped by the government in 2015.

The Conservative Government’s decision to scrap the Code for Sustainable Homes in 2015 has led to higher household energy bills due to a weakening of building standards for energy efficiency. The result was £2.6bn added to the energy bills of new build homes between 2015-2022. In other words, the Government cost households £2.6bn by scrapping the Code.

This has meant that new build homes in the UK are almost always built to a lower standard of sustainability and energy efficiency than otherwise, which in turn led to greater energy use - and higher energy bills. The full report can be read here: Report SustainableHomesCode.pdf

b) The Cost of Cutting the Green Crap – the impact on the nation’s energy bills – published July 2024

This report focused on evaluating the repercussions of banning onshore wind, the removal of financial support for domestic solar, scrapping home insulation support schemes and scrapping the Zero Carbon standard for newbuild homes and highlighting the impact on the UK’s energy bills as a result of these four measures.

Findings showed that in 2023 the total additional cost on the nation’s energy bills for that year was £5 billion. The worst affected homes paid £1,500 more that year for their energy than they would have if these cuts had not been made. People in new build homes (built in the last decade) typically paid £700 more for their energy than they would have. Typical energy bills in 2023 were £2,750. The worst affected households saw their energy bills more than double, compared to what they would have been. While those living in new build homes saw a one third increase. The full report can be read here: GBF-Report-CuttingTheGreenCrap-v12.pdf

4. Using the power of sport to empower and improve lives.

FGR Community exists to educate, motivate and inspire through football. Its programmes make a positive impact across Gloucestershire and beyond.

Sport and Recreation

Aim: Engaging people of different ages and abilities in sport and physical recreation.

The Trust delivered paid for football camp sessions throughout the school holidays for children aged five to thirteen, accommodating mixed abilities and participants from diverse backgrounds. The primary aim was to provide a safe space for everyone to enjoy football for fun and encourage children to become more active.

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While participants had the opportunity to enhance their football skills, this was not the key focus of the sessions. Additionally, the camps served as a platform to educate children about the football club’s green credentials and ethos and introduce them to vegan food, possibly for the first time, helping them explore new dietary options.

Achievements and Impact

976 young people attended the Community Trust’s football camps:

• 133 attended through the Community Trust’s free school meal places

• 86 attended the Community Trust’s girls-only sessions

Attendance was good, showing their popularity, also acknowledging the Trust is within a relatively rurally isolated location.

The Trust ensured that free places were available for children on free school meals or for families who may have been struggling to afford the fees. This ensured that these children had access to opportunities they might not otherwise experience and meant their parents did not have to worry about feeding their children on camp days.

It was noticed that there was an increase in the number of girls attending the sessions. The girls-only sessions proved particularly popular, with more girls participating in the mixed sessions, and several attending as a group from local football clubs.

Health & Wellbeing

Aim: Promoting healthy behaviours and encouraging people to take responsibility for their own physical health and mental wellbeing.

The Trust’s health and wellbeing initiatives expanded significantly over this reporting period year.

The team collaborated with Forest Green Rovers FC’s club partner, Allmanhall, a food procurement company and hosted community cook-alongs. These sessions were designed for entire families to visit the stadium and learn how to prepare low-cost, healthy vegan meals.

Families who participated reported that the sessions enhanced their cooking skills and diversified their mealtime options, with children becoming more open to trying new foods and eager to recreate what they learned at the club.

Achievements and Impacts:

• Five community cook-along sessions were delivered for twelve local families

• Two regular families attending the cook-alongs showing the importance to them

• Two ‘Making Match Day Food’ sessions were delivered for 45 children in total including a tour of Forest Green Rovers FC (FGR), as an introduction to the Club’s green ethos and operations, and cooking lesson from the club’s vegan head chef

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• The team also worked with two SEND (Special Educational Needs and Disabilities) schools and delivered regular Physical Education sessions to help address concerns about the activity levels of some pupils. These sessions were well-attended, and the pupils gained a lot from them. They also organised a sports day for one of the schools

• Four workshops were delivered through the Premier League Kicks programme, promoting physical and mental wellbeing addressing key issues young people face today: Mental Health, First Aid, Equality and Diversity, and Positive Relationships:  The First Aid workshop helped equip participants with essential emergency techniques while emphasising the importance of acquiring these vital skills for everyday life.

•  The Mental Health workshop covered crucial topics such as happiness, anxiety, suicide, and friendships helping address the challenges young people encounter and ways of overcoming them.

•  The Equality and Diversity session featured a visit from one of FGR’s first-team players who had experience of racial abuse, The first team player shared his personal experiences and the obstacles he had faced throughout his career. Participants had the opportunity to engage with him, asking questions about his life and discussing the importance of equality and diversity

Inclusion & Community Cohesion

Aim: Providing opportunities for people and communities that face common barriers.

The Trust had a successful first year of delivering the Premier League Kicks programme and is very proud of the uptake, which has generally surpassed expectations for the year. The Green Briain Foundation received £35,000 to deliver this, aimed at creating opportunities for young people who are at risk of anti-social behaviour, youth violence and/or from high-need areas to regularly engage in football, sport, mentoring and personal development opportunities.

Achievements and Impact

The Trust engaged with 434 participants each who attended at least one Premier League Kicks session:

• 243 were sustained participants, meaning they attended at least five sessions

• 170 were retained participants, meaning they attended at least ten sessions

• 85 young people aged 14+ engaged with the sessions across the year

• 118 girls engaged with the sessions across the year

• 27 disabled participants engaged across the year

To achieve this level of success, the Trust delivered six different core PL Kicks sessions throughout the year across six venues at various times.

The locations and times were carefully selected to best suit the young people involved and provide optimal accessibility to ensure that everyone in the local area had the opportunity to be involved with PL Kicks, which was sometimes a challenge with many people in need being spread-out across a variety of towns and villages. The delivery team ensured they fielded quality coaches who were able to adapt and tailor the sessions to suit the young people in

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attendance. Additionally, the team took feedback from the Kicks Council and data from questionnaires to ensure they provided sessions the young people wanted and needed.

Gloucester was identified as an area of need leading to the delivery team partnering with Barnwood United to conduct sessions at their Coopers Edge facility. The attendance was impressive, with participation from all age groups, genders, and backgrounds. This partnership has been a great success, in aiming to address anti-social behaviour and improving engagement with young people in the community.

The Trust also hosted forty-seven Monday morning community café sessions with an average of 35 attendances and twenty community cafe sessions on a Thursday morning, alongside the foodbank after its initial launch in November. The Green Britain Foundation secured funding in 2022 for three years to cover the cost of a Community Development Worker to facilitate this on behalf of the community. Funds have been donated by Nailsworth Town Council, Stroud District Council, Gloucester County Council and GL11.

The community café serves as an established social group, for people experiencing loneliness, isolation, or poor mental and physical health. Others attend due to poverty, with children coming in during the summer holidays for food and drinks, most without their parents, aged 9–17 years. It was open every Monday morning, providing hot drinks, toast, breakfast items, fruit, and yoghurts. During school holidays, activities were provided if there were enough volunteers available.

During the reporting period, the café launched its Warm Hub, running on Thursday afternoons from 2:30 pm to 4:00 pm alongside the Stroud Foodbank. Parents stopped in for a drink before school and then returned with their children after pick-up. Most enjoyed some food, and older children attended without their parents.

During the summer of 2023 HAF (Holiday Activities and Food) funding was secured for providing healthy meals, enriching activities, and free childcare places to children from lowincome families, benefiting their health, wellbeing and learning.

The Trust were also able to gift 1,685 free tickets through the year to local groups for them to attend a football match at Forest Green Rovers FC in the club’s dedicated community stand.

Education

Aim: Educating, motivating, and inspiring through the power of sport

The Trust has had another successful year of delivering the Premier League Primary Stars programme, designed to collaborate with schools across the county to support various aspects of their curriculum.

This programme uses the appeal of the Premier League and professional football clubs to inspire children to be active and develop important life skills to achieve positive and lasting sporting, health and education outcomes for children, young people and the wider community. The Trust received £35,000 from the Premier League Charitable Fund to deliver this entirely free programme for primary schools, inspiring girls and boys aged 5-11 in the classroom, the playground and on the sports field.

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Designed by teachers for teachers, the curriculum-linked teaching resources support English, Maths, PSHE and PE, with flexible activity ideas, worksheets, lesson plans, assemblies and exclusive videos, including a module on sustainability. PSHE topics include resilience, diversity, self-esteem and fair play.

Achievements and Impact

The Trust partnered with twenty-two schools in the year and supported fourteen teachers with their PE lessons. They delivered seven Career Mode Maths sessions, eight Reading Stars sessions, one PSHE session, and eight targeted football activity interventions (one during curriculum time, one at lunchtime, and the rest after school).

The team also delivered five extra-curricular girls' football sessions across four schools. Their three social action projects focused on nature, the environment, and improving these areas on the school site. They also conducted four anti-discrimination workshops: two on ‘Diversity and Inclusion in Teams’, one on ‘No Room for Racism’, and one on ‘LGBTQ+ Allyship’.

The team’s educational activations included several workshops in schools during Green Football Weekend, focusing on sustainable eating. They also conducted sustainability assemblies, and healthy and vegan cook-alongs with the club’s head chef throughout the year.

Activations were run around the ‘Nike Kit Drop’ for local primary school girls' teams, including mascot visits and talks on equality in football. ‘a year of reading’ event, a player visit, and an open day girls' football event.

The team also delivered two sports-day events (including one at a school specialising in supporting autistic pupils), one mixed inter-school football tournament, one girl’s inter-school football tournament, and a girls' football festival for primary schools.

Environment & Sustainability

Aim: Increase awareness of sustainable practice by means of education and action.

As the official charity of the greenest football club in the world, environmental responsibility is at the heart of everything we do. This year, the Trust has achieved significant success with the delivery of social action projects, engaging young people in making a positive impact on the environment.

Achievements and Impact:

• 3 PLPS social actions delivered, focusing on how to improve the environment

• A social action delivered through the Green Football Weekend in conjunction with Colchester United Community Trust while attending an away game

• A Green Football Weekend live session supporting the Ministry of Eco Education, enabling teachers to stream a mass assembly on the importance of the environmental linked to football, reaching over 500 pupils

• 13 environmental and sustainability sessions delivered in schools

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Through the Trust’s Primary Stars delivery, three schools decided to participate in the team’s social action projects, with the groups involved showing great passion for nature-related activities. These projects included planting trees, enhancing the natural environment around their schools, and redeveloping their community gardens.

The team also ran two social action projects through the Premier League Kicks programme, focusing on older age groups. One project involved collaborating with Colchester United during the Green Football Weekend, where groups were given the opportunity to visit them for an away game. Funds were gifted by the Sustainability in Sport Foundation to pay for the coach trip. Both clubs had Kicks participants in attendance, also supporting a food and clothes donation initiative.

Additionally, the Trust organised a beach clean-up in partnership with Life’s a Beach, a local charity specialising in beach clean-ups and educating young people on recycling and sustainable practices. This was planned in this financial year and delivered in late July 2024.

In addition to the team’s social action efforts, they have worked hard to educate young people in schools by supporting a live lesson accessible to anyone interested in learning about FGR and the importance of protecting the planet. They conducted thirteen sessions in schools, ranging from assemblies to class-time activities.

Future Plans

In the coming year FGR Community plans to:

• Conduct a comprehensive assessment of local disability sport needs to gain a deeper understanding of the community's requirements.

• Launch targeted disability sport programmes tailored to meet identified local needs based on the assessment findings.

• Recruit a casual Community and Wellbeing Officer to collaborate with local care homes, focusing on increasing physical activity among residents.

• Partner with our Community Development Officer to provide free holiday activities, addressing the lack of engagement opportunities for local young people during school breaks.

• Expand football camps across various locations in the county, improving participation opportunities in isolated rural areas.

• Meet and exceed, where possible, our Premier League Charitable Foundation KPIs for Premier League Kicks and Premier League Primary Stars programmes.

• Collaborate with a club partner to host five community cook-along sessions, educating families on preparing nutritious meals on a budget.

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REPORT OF THE BOARD OF TRUSTEES

5. Grants

Aim: to promote ways people can reduce their environmental impact.

During the year, the trustees have approved grants to be issued to the following organisations with all projects scrutinised and accepted as being in compliant with our Green Britain Foundation ‘objects’, as follows:

a) SOS-UK

£5,000 was donated to SOS-UK, towards their Teach the Future ‘mobilising the youth vote’ general election campaign aimed at putting effective pressure on parliamentary candidates to secure meaningful commitments on climate education policy. This was done by giving young people the opportunity to actively participate in calling for meaningful climate policy leading up to the general election, held on the 4[th] July 2024.

SOS-UK trained young people to meet with parliamentary candidates and ask key questions, using school-themed analogies (report cards, star charts) also conveyed via their website, on social media and through press coverage. They supported young people to get the adults in their life to amplify this pressure through writing letters, signing petitions, and voting for climate education. They also hosted events across the country, creating both a movement as well an unignorable wave of youth-led pressure for climate education from the next government. (Paid in December 2023)

b) North Wales Hunt Saboteurs

• £3,000 was donated to the North Wales Hunt Saboteurs, to help them purchase a new drone, radios, a camcorder, and bodycams and enable them to protect wildlife from illegal hunting, using non-violent direct action to stop the unlawful killing of foxes, hares and deer, with the long-term aim to end blood sports in the UK resulting in less destruction of wildlife habitats and the killing of wildlife . (Paid December 2023)

c) Shindig Festival

• £4,380 was donated to Shindig, to enable the organisers of Shindig Festival to renew their A Greener Future membership, enabling the many people who attended the festival to learn about and lower their carbon footprint. (Paid January 2024)

• d) Alveston Community Benefit Fund – this fund is available to help promote ways people can reduce their environmental impact, through the administration of community grants within the vicinity of Ecotricity generation projects, supporting the acceleration towards a green Britain.

During the year the trustees approved one grant of £1,000, issued to the Alveston Jubilee Hall management Committee, part of the community of Alveston, South Bristol, and linked to the installation of wind turbines within this area, by Ecotricity. The fund was used towards the cost of the installation of a new Energy Management system within the Alveston Jubilee Hall that adjusts the temperature of the building according to the outside temperature, so reducing the amount of gas used, and the burning of fossil fuels.

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6. Taking Land back to Nature

The Foundation’s portfolio of woodland has continued to be an important focus for the trustees of the Green Britain Foundation in the year, with the aim of enhancing the ability to increase biodiversity, natural regeneration and the sequestration of carbon .

During the reporting period, the Foundation purchased additional woodland (‘Hollybush Wood’) in Sussex with the intention of the woods and open ground being managed for rewilding, while maintaining public access and providing interpretation to educate visitors on the importance of woodland and open ground being allowed to regenerate.

The plan is to introduce rewilding and nature recovery schemes to help the land become rich in biodiversity, where flora and fauna can thrive and survive, through reintroducing:

• Meadows – through the scarification of open land for tree seeds to germinate

• • Wilderlands - including wildflower meadows, ponds, plants trees and hedges to help create nature corridors

• Beavers and red squirrels and helping increase field vole, barn owls, water shew and dormice populations.

The Foundation was also gifted two pieces of land by Ecotricity at the start of this financial year, to be held as set aside - these are Cwm Uchaf Mountain (23.33 ha, 57.63 acres in two lots) in Llanegryn, Wales and 16.62ha, 41.06 acres near Nympsfield, Gloucestershire.

Throughout the year the Foundation has spent £11,084 on land maintenance, ecologist’s surveys, to establish whether beavers might be introduced into the land in Sussex and some tree removal to make public accesses safe within the Foundation’s woodland in Nutley, Sussex.

Governance

Objective : to ensure the operations of the Foundation/Trust are run efficiently and effectively.

Throughout the year, comprehensive reviews of the operations and financial performance of the Green Britain Foundation, including the FGR Community Trust, have been overseen by the designated Trustee responsible for Governance, to include regular Finance Review Meetings and quarterly Board Meetings. All meetings are minuted and available for review.

Careful evaluation and review of all necessary procedures and policies have continued to be undertaken.

The trustees have had regard to the Charity Commission's guidance for public benefit in managing the decisions and activities of the charity.

The trustees are satisfied that these documents meet the needs of the charity, now and into the future.

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GREEN BRITAIN FOUNDATION

Review of financial position at the end of the reporting period

The Charity was able to operate on existing funds in the year ending 30[th] April 2024 due to the significant donations received in the previous year (2023: £8,182,847). Therefore, the donations decreased in 2024 to £833,436.

There was also a decrease in expenditure on charitable activities to £608,744 (2023: £787,458) with £327,120 being unrestricted (2023: £552,858) and £281,624 being restricted (2023: £234,600). The decrease was due primarily to a decrease in the number and amount of grants payable during the year including £Nil to Captain Paul Watson Foundation International (2023: £132,000). Additionally, there was less spent on legal fees.

The Charity’s financial position as of 30 April 2024 is strong. Net assets remained broadly similar but increased to £7,849,966 from £7,625,274 in 2023. The charity has used a portion of its significant cash balance to purchase non-current assets in the year, including an investment in land at Hollybush Wood of £934,500 and a boat for £280,000. This, alongside the general operation of the charity, meant its cash reserves decreased to £4,759,195 (2023: £6,215,534). The purpose of the investment in land at Hollybush Wood of £934,500 is elaborated under the main activities of the charity in section 6.

The Charity does not hold any material financial investments as of 30 April 2024.

Reserves

In the trustees’ view, the reserves should provide the Charity with adequate financial stability and the means for it to meet its charitable objectives for the near future.

The trustees propose to maintain the Charity’s reserves at a level which is at least equivalent to three months operational expenditure (approx. £150,000) and have done so having regard to its manner of operation of likely funding streams.

The Charity held funds totalling £7,849,966 (2023: £7,625,274) which includes £148,742 (2023: £148,477) in the FGR Community reserve and £5,900 (2023: £10,300) in the Alveston Community Benefit Fund both of which are restricted. The Charity has committed expenditure into year-ending 30 April 2025 of £37,334 designated for the running of the Ministry of Eco Education programme and £7,998 designated towards the running of the Young Green Briton Challenge as of 30 April 2024. Within unrestricted funds there is £3,130,772 (2023: £1,441,272) which is invested in fixed assets and is therefore not deemed to be liquid resources. Therefore, the Charity has free reserves of £4,519,220 (2023: £6,024,400).

The trustees of the Charity intend for the free reserves to be brought down in line with policy and to ensure that this cash is utilised in the Charities activities in line with its key objectives.

There is also an intention for interest to be accrued against the reserves, by changing to a higher interest bank account.

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Principal Risks

Safeguarding

The Charity’s activities involve working alongside vulnerable adults and children and is committed to creating and maintaining a safe and positive environment.

To mitigate against safeguarding risks, the Charity maintains a safeguarding policy which is regularly reviewed and is shared with all staff. Checks are conducted on all new employees who are required to have recent DBS disclosures. Safeguarding training is provided to staff upon induction and staff attend the FA Safeguarding Children workshop when deemed appropriate.

Third parties engaged by the charity undergo vigorous vetting and safeguarding checks to satisfy the Trust’s policy.

Income generation

The Charity’s income portfolio is not diverse and therefore the Charity is over-reliant on a few income streams.

FGR Community has relied on income from the Premier League and the English Football League (EFL) which is dependent on Forest Green Rovers Football Club’s status as a member of the EFL. As the Trust neared the end of the financial year it was clear the Club was being relegated to the National League, affecting income streams for the coming year.

The Charity has adapted the Trust’s plans based on the income it will receive from the Premier League, Premier League Fund and National League in 2024-25. The Charity continues to maintain a reserves policy to protect against these reductions to income.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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Statement of Trustees’ responsibilities

The trustees (who are also directors of Green Britain Foundation for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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

• select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charities SORP.

• make judgments and estimates that are reasonable and prudent.

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and

• prepare the financial statements on the going concern basis unless it is inappropriate

• to presume that the charitable company will continue in business.

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

In so far as the trustees are aware there is no relevant audit information of which the charitable company’s auditor is unaware; and the trustees have taken all steps that they ought to make themselves aware of that information.

SMALL COMPANY PROVISIONS

The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities (FRS102) and in accordance with the Financial Reporting Standard 102.

The annual report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

This report was approved by the board of trustees on …………………….. and signed on behalf of the Board:

…………………………………. Dale Vince OBE Trustee

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INDEPENDENT AUDITOR’S REPORT

YEAR ENDED 30 APRIL 2024

Independent auditor’s report to the members of Green Britain Foundation

Opinion

We have audited the financial statements of Green Britain Foundation (the “Charity”) for the year ended 30 April 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the Charity’s affairs as at 30 April 2024 and of its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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

Conclusions relating to going concern

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

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

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

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

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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 the fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

• the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report has been prepared in accordance with applicable law requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

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

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;

• the financial statements are not in agreement with the accounting records and returns;

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not obtained all the information and explanations necessary for the purposes of our audit; or

• the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, 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 they determine is necessary to enable the

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preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

• we identified the laws and regulations applicable to the charity through discussions with those charged with governance and other management, and from our knowledge and experience of the sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements of the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, pensions, environmental and health and safety legislation; and

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, inspecting legal correspondence and remaining alert during the audit for any indications of non-compliance.

Our audit procedures in relation to fraud included but were not limited to:

• making enquiries of those charged with governance and other management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• discussing amongst the engagement team the risks of fraud;

• gaining an understanding of the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;

• testing journal entries to identify unusual transactions;

• assessing whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and

• investigating the rationale behind significant or unusual transactions.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other

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management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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

Use of our report

This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state in 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 Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Joshua Kingston ACA (Senior Statutory Auditor)

For and on behalf of Burton Sweet Limited Statutory Auditor The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: ……………………..

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STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 30 APRIL 2024

Note Income from: Donations and grants 2 Total income Expenditure on: Raising funds Charitable activities 3 Total expenditure Net income/(expenditure) 6 Transfer between funds 12 Net movement in funds Total funds brought forward 12 Total funds carried forward 12	Unrestricted Funds £ 546,472	Restricted Funds £ 286,964	Total Funds 2024 £ 833,436	Total Funds 2023 £ 8,182,847
	546,472	286,964	833,436	8,182,847
	- 327,120	- 281,624	- 608,744	1,257 787,458
	327,120	281,624	608,744	788,715
	219,352 10,300	5,340 (10,300)	224,692 -	7,394,132 -
	229,652 7,465,672	(4,960) 159,602	224,692 7,625,274	7,394,132 231,142
	7,695,324	154,642	7,849,966	7,625,274

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 31 to 41 form part of these financial statements See note 7 for comparative statement of financial activities figures.

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BALANCE SHEET

AS AT 30 APRIL 2024

AS AT 30 APRIL 2024	Company number: 08121843
Note Non-current assets Tangible fixed assets 9 Current assets Debtors 10 Cash at bank Creditors : Amounts falling due within one year 11 Net Current Assets Net assets Funds Restricted funds 13 Unrestricted funds 13	2024 £ 3,130,772	2023 £ 1,441,272
	3,130,772 90,118 4,759,195	1,441,272 70,044 6,215,534
	4,849,313 (130,119)	6,285,578 (101,576)
	4,719,194	6,184,002
	7,849,966	7,625,274
	154,642 7,695,324	159,602 7,465,672
	7,849,966	7,625,274

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and with the Financial Reporting Standard (FRS102).

These financial statements were approved by the trustees on …............................ and are signed on their behalf by:

……………….. Dale Vince OBE Chair of Trustees

The notes on pages 31 to 41 form part of these financial statements

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CASH FLOW STATEMENT

YEAR ENDED 30 APRIL 2024

Note Net cash flow from operating activities 15 Non-operational cash flows: Payments for tangible fixed assets Net cash flow for the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2024 £ 233,161 (1,689,500)	2023 £ 7,370,148 (1,441,272)
	(1,689,500)	(1,441,272)
	(1,456,339) 6,215,534	5,928,876 286,658
	4,759,195	6,215,534

Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority.

In practice, this restriction has not had any effect on cash flows for the year.

The notes on pages 31 to 41 form part of these financial statements

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GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

1 Accounting policies

a) Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.

The Charity is a public benefit entity as defined under FRS102.

The financial statements are prepared on the going concern basis. The trustees consider this an appropriate basis upon which to prepare the statements.

b) Income

Income is accounted for on a receivable basis. Income from donations is included in income when these are receivable, except as follows:

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

c) Expenditure

Expenditure is recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds includes those costs incurred in seeking voluntary contributions.

Charitable activities costs include all expenditure directly related to the objects of the charitable company.

Grants payable are charged in the year when the offer is conveyed to the recipient.

Governance costs include the costs of governance arrangements which relate to the general running of the charitable company as opposed to the direct management functions inherent in generating funds. This includes such items as external scrutiny, legal advice for trustees and costs associated with constitutional and statutory matters.

d) Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

e) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

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31

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

1 Accounting policies (continued)

f) Bank

Cash at bank includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

g) Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment.

Depreciation is charged so as to write off the cost of assets, other than land, over their estimated useful lives as follows:

Freehold land - no depreciation

Vehicle - 3 years straight line

h) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Donations and grants

Donations from: Corporate organisations Public bodies Charities and trusts Donations in kind Individuals Prior year comparative Donations from: Corporate organisations Public bodies Charities and trusts Donations in kind Individuals	Unrestricted Funds £ 13,662 - - 532,800 10	Restricted Funds £ 69,105 47,682 150,944 - 19,233	Total Funds 2024 £ 82,767 47,682 150,944 532,800 19,243
	546,472	286,964	833,436
	Unrestricted Funds £ 7,888,431 700 10,183 37,833 -	Restricted Funds £ 58,439 41,057 81,132 - 65,072	Total Funds 2023 £ 7,946,870 41,757 91,315 37,833 65,072
	7,937,147	245,700	8,182,847

The donation in kind relates to donated land, facilities and services gifted to the foundation from Ecotricity Group Limited.

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32

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

3 Expenditure on: Charitable activities

Expenditure on: Charitable activities
Grants payables (note 4) Wages and salaries (note 5) Other staff costs Marketing Legal and professional fees Consultancy fees Premises insurance Rent and rates Event costs Utilities costs Postage and stationery Bank charges Bad debt written off Software, licences and support Catering Supplies Football equipment Land Management Governance costs	Total 2024 £ 13,380 232,203 30,402 18,232 7,720 198,266 4,012 10,806 29,368 - 183 206 1,684 26,770 443 157 10,474 24,438	Total 2023 £ 189,500 190,369 7,037 63,336 65,125 191,241 1,185 290 14,708 1,386 568 243 6,452 26,410 - - - 29,608
	608,744	787,458

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33

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

4 Grants Payable

Grants Payable
Total grant commitments made in the year Grants to organisation based in the United Kingdom: Captain Paul Watson Foundation (formerly known as Sea Shepherd) A Greener Festival Ltd United Kingdom Without Incineration Network’s (UKWIN’s) Students Organising for Sustainability UK Shindig Productions Ltd North Wales Hunt Saboteurs Alveston Jubilee Hall Management Committee Other small grants (under £1,000) Total cost as stated in the SOFA (Note 3)	2024 £ - - - 5,000 4,380 3,000 1,000 -	2023 £ 132,000 43,000 7,500 - - - - 7,000
	13,380	189,500

5 Staff costs and numbers

The aggregate staff costs were:

The aggregate staff costs were:
Wages and salaries Social Security costs Pension costs Redundancy costs	2024 £ 203,435 4,012 10,503 14,253	2023 £ 171,222 12,130 7,017 -
	232,203	190,369

No employee received emoluments of more than £60,000 in the current or prior year.

The average number of employees during the year was 17 (2023: 12).

Key management personnel are considered to be the trustees and the Head of FGR Community. The total employee benefits received by key management personnel was £53,439 (2023: £11,847).

Other than as disclosed in note 16, no remuneration directly or indirectly out of the funds of the charitable company was either paid or payable for the current or prior period to any trustee or to any person or persons known to be connected with any of them.

No expenses were paid to trustees during the current or previous period.

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34

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

6 Net income/(expenditure)

Net income is stated after charging: Auditor's remuneration - current year fee - accounts preparation - under accrual in previous year	2024 £ 11,880 2,880 9,678	2023 £ 9,360 1,920 -

7 Comparative Statement of Financial Activities

Income from: Donations and grants Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income/(expenditure) Transfer between funds Net movement in funds Total funds brought forward Total funds carried forward	Unrestricted Funds £ 7,937,147	Restricted Funds £ 245,700	Total Funds 2023 £ 8,182,847
	7,937,147	245,700	8,182,847
	360 552,858	897 234,600	1,257 787,458
	553,218	235,497	788,715
	7,383,929 -	10,203 -	7,394,132 -
	7,383,929 81,743	10,203 149,399	7,394,132 231,142
	7,465,672	159,602	7,625,274

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35

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

8 Investments

FGR Community

The investment in FGR Community was acquired at nil cost.

Green Britain Foundation is the sole member of FGR Community, a company limited by guarantee. By virtue of being the sole member, FGR Community is the wholly owned subsidiary of Green Britain Foundation.

FGR Community was dormant with no activity going through the company for the year ended 30 April 2024 (2023: £Nil).

At 30 April 2024 FGR Community held no members' funds (2023: £Nil).

9 Tangible fixed assets

Cost At 1 May 2023 Additions At 30 April 2024 Net book value At 30 April 2024 At 30 April 2023	Freehold Land £ 1,441,272 1,409,500	Vehicle £ - 280,000	Total £ 1,441,272 1,689,500
	2,850,772	280,000	3,130,772
	2,850,772	280,000	3,130,772
	1,441,272	-	1,441,272

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36

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

10 Debtors

Debtors
Trade debtors Prepayments and accrued income Other debtors	2024 £ 70,634 1,484 18,000	2023 £ 69,242 802 -
	90,118	70,044

11 Creditors : Amounts falling due within one year

Trade creditors Accruals and deferred income Taxation and social security Other creditors	2024 £ 29,651 31,184 94 69,190	2023 £ 9,646 24,457 4,346 63,127
	130,119	101,576

12 Movement in funds

Restricted funds FGR Community The Football Association Ministry of Eco Education Unrestricted funds Ministry of Eco Education General funds Young Green Briton Challenge Alveston Community Benefit	£ 148,477 10,300 825 - At 1 May 2023	Income £ 275,064 6,900 - 5,000	Expenditure £ (275,624) (1,000) - (5,000)	Transfers £ 825 (10,300) (825) -	£ 148,742 5,900 - - At 30 April 2024
	159,602 - - 7,465,672	286,964 - - 546,472	(281,624) (74,361) (41,056) (211,703)	(10,300) 111,695 49,054 (150,449)	154,642 37,334 7,998 7,649,992
	7,465,672	546,472	(327,120)	10,300	7,695,324
	7,625,274	833,436	(608,744)	-	7,849,966

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37

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

12 Movement in funds (Continued)

Restricted Fund Descriptions

FGR Community

Funds within the GBF which are restricted for FGR Community are restricted according to our funder stipulations, for the delivery of our programmatic work and for the core running costs of our activities.

Alveston Community Benefit

Funds within the GBF for our ‘Community Benefit’ donation programme are allocated strictly for the issue of grants to the Alveston Community. Grant applications are called for on an annual basis. All applications and projects are reviewed and approved by the Board of Trustees, with funds issued annually, as deemed in-line with the GBF’s charitable aims. During the year Alverston Wind Park Limited gave permission to use the brought forward restricted funds for general purposes. This is reflected through a transfer in funds.

The Football Association

Funds received from the Football Association and are restricted to football related expenditure, such as matchday catering supplies. The transfer in the year relates to expenditure for football activities out of the FGR Community funds.

Ministry of Eco Education

Funds received for Ministry of Eco Education as described within designated funds below.

Designated Fund Descriptions

Ministry of Eco Education

The Ministry of Eco Education was established in the Summer of 2021 with the aim of greening up the school curriculum. The team has curated the resources and linked activities and opportunities from more than 200 organisations into a single framework and approach, saving teachers time and helping them build then embed sustainability learning across their existing curriculum. The part-time team of one Education Lead, two Regional Coordinators and administrator guide the learning journey using big questions framed across seven key environmental themes: Energy, Transport, Food, Nature, Waste and Water and Society with all the resources housed on a bespoke website with a unique log-in for each teacher. The Green Britain Foundation is funding this programme to advance the education and learning of young people to help them become Young Green Britons, able to have agency in changing the way we all live for the better.

Young Green Briton Challenge

The Young Green Briton Challenge (YGBC) is part funded by the Green Britain Foundation. It’s been developed and delivered in partnership with Social Innovation for All, Volunteers for Future (now known as GenEarth) and the Ministry of Eco Education to nurture, support and celebrate youth-led, school-based climate action in a secondary educational setting.

The project’s mission is to bring climate education, innovation and entrepreneurship into schools, empowering young people to create a greener world. The Challenge combines sustainability education with innovation, business and citizenship – building essential transferable skills for students aged 1114. Students learn about climate change within their communities before working in teams to develop ideas for local climate action ventures, benefiting students, their wider community, and the planet.

In the first pilot year, sixteen schools took part across the country, culminating in a Young Green Briton Challenge national final awards ceremony. In 2023-24 the team worked with eighteen schools. The Green Britain Foundation allocated £49,054 to this for the 2023-24 academic year.

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38

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

12 Movement in funds (Continued)

Prior year comparative

Prior year comparative
Restricted funds FGR Community The Football Association Ministry of Eco Education Unrestricted funds General funds Alveston Community Benefit	£ 145,174 3,400 825 - At 1 May 2022	Income £ 233,800 6,900 - 5,000	Expenditure £ (230,497) - - (5,000)	Transfers £ - - - -	£ 148,477 10,300 825 - At 30 April 2023
	149,399 81,743	245,700 7,937,147	(235,497) (553,218)	- -	159,602 7,465,672
	231,142	8,182,847	(788,715)	-	7,625,274

13 Analysis of net assets between funds

Restricted funds Unrestricted funds Designated funds General funds Prior year comparative Restricted funds Unrestricted funds General funds	Tangible Fixed Assets £ - - 3,130,772	Other Net Assets £ 154,642 45,332 4,519,220	Total Funds 2024 £ 154,642 45,332 7,649,992
	3,130,772	4,719,194	7,849,966
	Tangible Fixed Assets £ - 1,441,272	Other Net Assets £ 159,602 6,024,400	Total Funds 2023 £ 159,602 7,465,672
	1,441,272	6,184,002	7,625,274

14 Company Limited by guarantee

The company is limited by guarantee and, as such, has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

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39

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

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

Statement of Financial Activities: Net movement in funds Increase / (decrease) in creditors: current liabilities (Increase) / decrease in debtors Net cash flow from operating activities	2024 £ 224,692 28,543 (20,074)	2023 £ 7,394,132 20,576 (44,560)
	233,161	7,370,148

16 Related party transactions

Helen Taylor, a trustee, is a director and majority share holder of One Blue Marble who invoices for the provision of services. One Blue Marble manages the governance of The Green Britain Foundation and supports the operational running of the charity's wholly owned subsidiary - entitled FGR Community. This is permitted under the governing document (Articles of Association) for the Charity.

Dale Vince, a trustee, is a director and majority shareholder of the following entities from which Green Britain Foundation transacts with: Ecotricity Group Limited Ecotricity Limited Forest Green Rovers Alveston Wind Park Limited

During the year Green Britain Foundation had the following related party transactions:

One Blue Marble Ecotricity Group Limited (Donation) Ecotricity Limited Forest Green Rovers Alveston Wind Park Limited	Income 2024 £ - 532,800 - 58,644 6,900	Expenditure 2024 £ 12,946 - - - -	Income 2023 £ - 7,633,845 255,560 45,044 6,900	Expenditure 2023 £ 11,847 - - 8,143 -
	598,344	12,946	7,941,349	19,990

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40

GREEN BRITAIN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

16 Related party transactions ( continued )

Included at the year end are the following balances owed by related parties:

One Blue Marble Forest Green Rovers Alveston Wind Park Limited One Blue Marble Forest Green Rovers Alveston Wind Park Limited	Creditors £ (429) (72,801) -	Debtors £ - 57,644 6,900	2024 Total £ (429) (15,157) 6,900
	(73,230)	64,544	(8,686)
	Creditors £ (975) (63,127) -	Debtors £ - 45,044 20,700	2023 Total £ (975) (18,083) 20,700
	(64,102)	65,744	1,642

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41