Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
(formerly known as the Young People’s Trust for the Environment)
Board of Trustees' Report and Financial Statements For the Year Ended 31 March 2025
Registered Charity Number: 1153740
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
BETTER PLANET EDUCATION C.I.O
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Name: Registered Charity Number:
Better Planet Education 1153740
Registered Address:
Better Planet Education Yeovil Innovation Centre Barracks Close, Copse Road Yeovil, Somerset, BA22 8RN
Trustees:
Brian Green (Chair) Jon Bennett Gabriela Lozano (Deputy Chair) Kate Lumsden
Amy Jiang (appointed 1 July 2024) Lorna Mein Ivan Teage
Young Trustees:
Thomas Anderson (appointed 24 February 2025) Jodie Bailey-Ho (appointed 14 June 2025) Holly Biddulph (appointed 8 September 2024) Charlotte Boggon (Deputy Chair) Claire Ducharme Ellena Jenks Amy Jiang (until 1 June 2024)
Daisy Mason Violet Melcher (appointed 11 April 2025) Mercedes Minford (appointed 10 November 2024) Anna Mummery (appointed 10 April 2025) Philip Morris Roxanna Shah-Evans Sophie Ryeland
Director:
Peter Littlewood
Presidents:
Michael Aspel OBE Steve Backshall Adrian Cale John Craven OBE Jessica Morden MP Dermot O’Leary
Ceallach Spellman Andy Stanton Zoë Wanamaker CBE Naomi Wilkinson Callum Woodhouse
Bankers:
CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
Independent Examiners:
Jacob Trowbridge, Bristol Community Accountants CIC, The Park, Daventry Road, Knowle, Bristol, BS4 1DQ
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Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
The trustees present their report and accounts for the year ended 31 March 2025:
Reference and administrative information set out on page 2 forms part of this report.
Structure, governance and management
Better Planet Education (“the charity”) is a charitable incorporated organisation (CIO) registered with the Charity Commission on 9 September 2013 and governed by its Constitution. The charity is the incorporated successor to the Young People’s Trust for the Environment and Nature Conservation, founded in 1982. In August 2024, the charity rebranded from the Young People’s Trust for the Environment to Better Planet Education, accompanied by the launch of a new website: www.betterplaneteducation.org.uk.
Trustees
The Board of Trustees determines strategic direction and policy, meeting three to four times annually. Day-to-day management is delegated to the Director, who is supported by a small staff team, volunteers, and specialist contractors.
Trustees are chosen for their professional abilities and experience and for their strong interest in, and support for the Trust’s objectives. As part of the recruitment process, prospective Trustees are invited to attend a meeting of the Board as a guest, so that they can familiarize themselves with how the charity operates. Following this meeting, the Board decides whether to offer the candidate a Trusteeship. New Trustees are provided with information concerning the responsibilities of a trustee. Upon appointment they all complete an induction session with the Chair to familiarise them with the ethos of the Trust and how it operates. All Trustees are required to complete a DBS check prior to their appointment.
The Constitution provides for a minimum of three Trustees. There is no maximum number of Trustees. The Chair is appointed by the Board and serves for a period of one year, after which he or she may put themselves forward for reelection. Trustees serve for a period of three years, after which they may be re-elected to the Board if they and their fellow Trustees are in agreement.
Approach to Risk
The Trustees review the risk register annually, considering governance, operational, financial, external, and compliance risks. The major risks identified include:
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Uncertainty of income, addressed through efforts to diversify funding sources.
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Loss of key staff, mitigated through key person insurance, competitive remuneration, and a crisis management plan.
Policies and procedures are in place to manage risks, and the charity’s risk register has been actively reviewed by the Board of Trustees in 2024-25.
Presidents
The charity is fortunate in having a number of high-profile Presidents, who are entitled to attend the Board meetings but have no voting powers. Potential Presidents are suggested by either the Director or the Trustees and are appointed by agreement of the Board. The charity is very grateful to its Presidents for their support and commitment.
Young Trustees
The charity’s Young Trustees are aged 16 to 24 and serve for a minimum term of 12 months, that can be extended by mutual agreement until their 25[th] birthday. As non-voting members, the Young Trustees’ purpose is to advise the Board on the Trust’s future direction and strategy from a young person’s perspective, and on the best methods for communicating with young people, but also to propose ideas for new projects and to contribute content for the charity’s website and social media accounts.
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Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Management
The Director oversees the day-to-day management of the Trust and is personally responsible for delivering many of its services. He was assisted by a part-time Better Planet Education Officer. The Director reports to the Board of Trustees at
regular board meetings. Channels of communication between the Director and Trustees are always kept open, so that issues and opportunities can be flagged and reacted to swiftly. The Chair of Trustees and the Director have monthly review meetings to ensure that any key issues can be flagged to the Trustees in a timely manner. The charity’s accounts are reviewed at six-monthly intervals by the Bristol Community Accountants CIC to ensure that the Trust’s financial records are kept up to date.
Objectives of the charity
The objects of the charity as stated in its governing document are:
‘To advance education for the public benefit, with a focus on children and young people, in particular but not exclusively by providing various educational activities, educational programmes and educational resources relating to the study of the natural environment and the positive role that conservation and preservation can play.’
In pursuit of its charitable objectives the Trust provides a range of educational activities and services aimed at young people aged between 5 and 18. The Trustees recognize the importance of
providing materials that are useful for teachers and the general public, so an increasing range of the Trust’s information targets these groups.
Public benefit statement
In shaping the objectives for the year and planning activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
Better Planet Education exists to advance education for the public benefit by embedding environmental and sustainability learning across schools in England. Through our Better Planet Schools programme, we provide resources, training and projects that link directly to the National Curriculum in Science, Geography and Citizenship at Key Stages 1–4 . This ensures that all pupils, regardless of background, gain the knowledge, skills and values needed to understand environmental challenges, develop scientific and civic literacy, and prepare for the opportunities and responsibilities of later life.
The direct beneficiaries of our work are school-aged pupils and their teachers, with wider benefits for families, communities and society as a whole. By supporting schools to integrate sustainability across teaching and practice, we help young people to engage actively with issues such as climate change, biodiversity and resource use. Any private benefit arising, such as professional development for teachers, is incidental and necessary to achieving our charitable purposes.
Activities, Achievements and Performance
Our website: betterplaneteducation.org.uk
As a small charity with a very small staff team, our website enables the charity to communicate with an audience that is disproportionately large. The website contains information in a range of forms, including fact sheets, downloadable publications, news updates, downloadable lesson plans and presentations and educational video clips.
The charity is fortunate to receive a large number of donated Google AdWords to increase the site's visibility on the web for key terms like
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BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
‘climate change’. Transitioning from the old website to the new one had a significant impact on traffic to the site for several months. Moreover, much of the benefit of donated Google Ads was temporarily lost as a result of the complete restructuring of the website. As of the summer of 2025, this issue is being actively addressed, with the charity’s donated Ads performance currently exceeding previous peak levels.
Although traffic was reduced as a result of the transition, the site was still visited by over 600,000 people in the year to 31 March 2025. The successful rebrand has modernised the charity’s identity and enhanced public recognition. Moreover, the new website offers improved navigation, extended mobile compatibility, and expanded educational content.
Development of new online resources
During the year, Better Planet Education’s range of downloadable lesson plans and presentations has continued to be updated. A total of 43 suites of lesson plans (most of which contain 4 or 5 separate lessons) are available for teachers to
download free of charge. In addition, a range of 14 Home Learning Packs is available for parents to work on with their children at home. In May 2025, Better Planet Education took on the hosting of some of the educational materials of Wicked Weather Watch (charity number 1133006) which was sadly forced to close.
Free talks and presentations in schools
Better Planet Education provides free online talks on environmental issues to schools located anywhere in the UK, via videoconferencing software. In person visits are available for schools local to the charity’s headquarters. During the year, the charity’s Director delivered 26 talks to 1,425 young people. Some notable talks took place on the deck of the Green Pioneer, a revolutionary ammonia-powered ship belonging to Fortescue, which has set itself the challenge of reaching real zero for its operations. Ammonia has the potential to be the new zero carbon fuel for shipping of the future. The talks were given to groups of students from London schools while the Green Pioneer was docked in Canary Wharf.
The number of talks given fell as a result of the Director having to devote a significant amount of his time to fundraising.
The charity is now able to offer ‘Explorer Talks’, given by Arctic and Antarctic explorers, who had previously offered this service to schools via Wicked Weather Watch.
Primary Awards for Green Education in Schools (PAGES)
With ongoing support from R&Co4Generations, continued to run the Primary Awards for Green Education in Schools (PAGES) for a third and final year in 2024. PAGES 2024 launched in September 2023, inviting primary schools across the UK to participate. This competition aims to inspire and support environmental education for children aged 5–11.
Almost 35,000 young people from 172 schools submitted a total of 270 projects for the 2024 Awards. During R&Co4Generations’ three years of support, almost 93,000 children from around 400 schools took part in the competition. The 2024 UK Champions were The King’s School, Gloucester. At the heart of the school's success was its dynamic Eco Committee, which spearheaded a diverse range of activities, inspiring all 200 pupils to take action. Their initiatives included:
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Collecting crisp packets for The Iron Man project, creating survival blankets for the homeless
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Launching an anti-idling campaign to reduce vehicle emissions during school drop-offs and pick-ups
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Cultivating vegetables and propagating plants for classrooms
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Creating wildlife habitats, including log piles, a hedgehog house, bird feeders, and a bug hotel
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Sharing eco-friendly tips with families and the wider community
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Advocating for environmental change through letters to local officials
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Organising 'Stride or Ride Week,' encouraging sustainable transportation and engaging over 1,400 local participants
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TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Above: the Champions of the Primary Awards for Green Education in Schools 2024. Clockwise from top left, The King’s School, Gloucester; Tudor Primary School, Southall; Pilling St John’s CE Primary School, Lancs; Dairsie Primary School, Fife.
A Virtual Awards Ceremony video was created to celebrate the achievements of all the Champion schools and this can be viewed at https://www.youtube.com/watch?v=PyCFYoWK_kM&t=160s
The charity is still actively seeking a new supporter to enable the continuation of the Awards in the future.
Better Planet Schools
The Better Planet Schools platform (www.betterplanetschools.org.uk) offers a dynamic environmental education programme for UK primary schools. Building on the success of “Energy Challenges UK,” a behavior change project previously developed by the charity for Southend-on-Sea Borough Council, the programme encourages learning and childled actions to reduce environmental impact. For instance, the pilot project achieved annual energy reductions of 10–15% in participating schools, demonstrating the potential for ? Uy e ». q significant national impact in reducing climate change effects and delivering cost savings. ele e? Tie
By 2030, the charity aims to engage every UK primary school in the programme, allowing annual participation through the selection of three modules each academic year. Each module spans a school term and covers topics such as energy conservation, climate change, waste reduction, biodiversity, air pollution, fast fashion, and sustainable food systems. As of 31 March 2025, over 600 UK primary schools had joined the program, with additional funding from the public through The Big Give’s “Green Match Fund,” enabling pre-funded places for more than 100 schools in 2025-26.
Young Trustees
Young Trustees have regular online meetings every two months, which enable them to take a more active role and spend more time sharing and discussing ideas for potential future projects that the charity may undertake. Meetings take place in the evenings – a time chosen by the Young Trustees to fit in with academic studies and work commitments – and are usually attended by the Director and a Trustee, who has special responsibility for the Young Trustee programme. This special Trustee role is now being filled by Amy Jiang, who is a former Young Trustee. She has organised the Young Trustees into small teams that focus on areas like social media, blog posts and short-term projects.
During the year, the Young Trustee teams have made significant contributions to the charity’s blog and social media. Meanwhile, the project team has proposed a new letter-writing campaign for primary schools, ‘Letters for Change’, is currently being developed by a group of Young Trustees and is set to launch in September 2025. The campaign will encourage primary school children to write to the Secretary of State for Education to request that climate education, along with greater access to nature be included in the new primary Curriculum.
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Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
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TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
The difference the charity's performance during the year has made to the beneficiaries of the charity
Over the past year, the charity’s information and education services have reached a total of over 652,000 young people, teachers, and members of the public. Many more have gained valuable insights into environmental issues through lessons inspired by Better Planet Education’s carefully designed lesson plans.
The Better Planet Schools programme has introduced a participatory approach to environmental education, fostering childled behavioural changes that benefit not only schools but also extend to students’ families, creating a ripple effect of positive environmental impact. At least 16,000 children from 159 schools were involved in Better Planet Schools’ activities during the period covered by this report. The charity has received a large amount of positive feedback from teachers, who have reported on the child-led activities that Better Planet Schools has inspired in their schools.
Feedback from teachers has included:
“We have now formed an Eco Committee with an Eco Captain, as well as having monthly whole-school Eco assemblies, a page on the school website, and new whole-school initiatives. This term’s goal has been to reduce energy usage by 15%.”
“The impact is huge! I have delivered each lesson each week and so far we have improved the habitats in our school grounds dramatically! We now have mini-beast mansions, tyres and planters with beautiful flowers in different areas, a hedgehog haven with two homes, a bird feeding station filled with a variety of bird feeders, 19 nesting boxes for birds, numerous ladybird and bee hotels next to our wild flower patch, log piles and a composting area.”
“Our children really got involved and this programme had an incredible influence peer on peer.”
“The Eco Committee has launched a new scheme to introduce the idea of 'Reduce, Reuse, Recycle' to the school, and created an initiative in conjunction with our local council to run a competition. It has also been useful in Geography lessons as we are about to look at rainforests, and the Plastic unit has tied in very well with our theme of sustainability.”
The Primary Awards for Green Education in Schools sparked a passion for the natural world among tens of thousands of young people, inspiring them to undertake outstanding environmental initiatives. This enthusiasm was once again evident in the diverse range of activities and ideas submitted by primary schools across the UK.
Feedback is sought from teachers following our school talks , which are consistently reviewed as ‘excellent’ by teachers. Feedback received included: “The children were astounded by many of that facts shared and were clearly very motivated by the messages - the classroom was literally buzzing afterwards. The presentation was humorous but still sent a powerful message without being scary or didactic. The tone and information were pitched perfectly for the children - which is often not the case when outside organisations speak to children.”
Right : an online talk in progress.
Eco Hours
During the 2024-25 academic year, the charity facilitated an estimated 515,000 ‘eco hours.’ This figure represents the time young people have Zai spent learning through Better Planet Education’s website, being educated via use of its lesson plans, and participating in its is J ae = LEH Jehjuniors environmental education and action programs, like PAGES Better Planet Schools. By making its resources more accessible and engaging, the charity continues to inspire young people to take meaningful steps towards environmental stewardship.
Despite operating with a small staff team, supplemented occasionally by specialist services, Better Planet Education has achieved remarkable reach and impact
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BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Plans for the Future
In an increasingly challenging economic climate, the charity has experienced greater difficulty than usual in attracting new sponsorships, which have until now been an extremely important element of its funding. A combination of increases to the minimum wage, employer’s National Insurance contributions and uncertainties caused by US trade tariffs have resulted in companies having a reduced ability to support charitable projects. In response, the charity has been actively engaged in diversifying its funding sources and this effort will continue in 2025-26.
However, the charity has responded by increasing its efforts to diversify income streams and this work is already bearing some fruit. Significantly, a legacy, amounting to around £100,000 is expected to be received by the charity before the end of the 2025-26 financial year. This will provide essential funds to give the Trustees the confidence for the charity to continue its work in 2026-27.
Fundraising activities during the year in review
The majority of the charity’s funds during the year were derived from donations and sponsorships. The introduction of the new website resulted in a marked fall in income from donated Google Ads, (down from £310,059 to £83,586) because they all needed to be completely revised. It became apparent early in 2025 that the agency managing Google Ads on the charity’s behalf was not being sufficiently proactive in making the revisions. As a result, the charity has appointed a new agency to manage its donated Google Ads and as of August 2025, is pleased to report that its Ads campaigns are now performing strongly again. It is important to note that income from Google Ads is an in-kind donation only and no cash alternative is available.
Despite efforts to find a new sponsor for the Primary Awards for Green Education in Schools, the initiative remains without new corporate support. As a result, the charity has had to temporarily suspend the Awards. It is hoped that the Awards may be relaunched in the 2026-27 academic year, but this will depend on the successful recruitment of a new corporate sponsor.
The absence of support for the PAGES competition meant that donated income fell by £75,000 as a result. Excluding PAGES, other donations remained fairly stable, with the total amount of cash donations for the year (£72,748) being £4,700 lower than in 2023-24 (£77,450).
Key donations received in the year included a £25,000 core funding grant from the Society of the Holy Child Jesus; £20,800 for core funding from the Fitton Trust; £19,267.97 from the N Foundation; £9,627.68 from the Aalamaram Foundation; £7,882 from the Green Match Fund (including a donation of £2,000 from the James Gibson Charitable Trust); a sponsorship of £3,000 from Luminous Energy for the creation of a new Better Planet Schools module on renewable energy; £3,000 core funding from the Golden Bottle Trust; £3,555 from payroll giving, donated anonymously; and £5,000 from the Minderoo Foundation.
Financial review
Total income was £172,667 (2024: £476,221), due to a significant fall in donated Google Ads from £310,059 to £83,586 and the ending of funding for the Primary Awards for Green Education in Schools. Expenditure was £258,351 (2024: £460,636). The resulting net deficit of £85,684 reduced total funds to £110,914 (2024: £196,598).
Policies on reserves
The Trustees recognise that Better Planet Education has historically been largely dependent on corporate sponsorships and grants from trusts. Some of these sponsorships and donations, notably that for the PAGES competition, provide highly significant income that when ended place the charity under considerable financial strain. For this reason, the Board aims to achieve free reserves amounting to approximately a year's cash expenditure to enable the Trust to continue its services to schools and young people whilst endeavouring to recruit a new sponsor or sponsors.
This prudence of this policy has been proven during 2024-25, which has seen the charity’s income falling as a result of being unable to find replacement corporate support for the PAGES competition, for reasons outlined above. The charity has acted swiftly to diversify its income in the face of these financial challenges and is now better placed to raise the funds it needs from an increased number of sources moving forwards.
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BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
The charity ended the year with £110,914 in funds, of which £25,993 is restricted. Unrestricted funds, £84,921, currently fall below the Trustees’ target for reserves and represent around six months of cash expenditure.
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BETTER PLANET EDUCATION C.I.O
TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Details of The Independent Examiner
Bristol Community Accountants CIC was appointed as the charity’ independent examiner during the year.
Trustees' Responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with the accounting policies set out in the notes to the accounts and comply with the Trust's governing document, the Charities Act 2011, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition - October 2019).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the Independent Examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Practice for Accounting and Reporting by Charities (FRS 102) (Second Edition - October 2019).
10/10/2025
This report was approved by the board of trustees on …………………..
Brian Green Chair
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INDEPENDENT EXAMINER’S STATEMENT
I report to the Trustees on my examination of the accounts of Better Planet Education CIO for the year ended 31 March 2025.
This report is made solely to the Charity’s Trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, the Charity’s members as a body and the Charity’s Trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the Charity Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
(cul by:
…………………………………………………….
Mr Geoff Archer
Bristol Community Accountants CIC
The Park Centre, Daventry Road, Knowle, Bristol, BS4 1DQ
Date: 10/10/2025
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Better Planet Education
STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)
YEAR ENDED 31 MARCH 2025
| Note Incoming and Endowments from: Incoming resources from generated funds Donations and legacies 3 Charitable activities 4 Investments 5 Total Expenditure On: Raising funds 6 Charitable activities 7 Total Net movement in funds Total funds brought forward Total Funds Carried Forward 14 |
General Funds £ 120,433 1,096 4,409 |
Restricted Funds £ 35,901 10,828 - |
Total Funds 2025 £ 156,334 11,924 4,409 |
Total Funds 2024 £** 462,509 10,000 3,712 |
|---|---|---|---|---|
| 125,938 | 46,729 | 172,667 | 476,221 | |
| 22,680 175,100 |
- 60,571 |
22,680 235,671 |
3,772 456,864 |
|
| 197,780 | 60,571 | 258,351 | 460,636 | |
| (78,676) 163,597 |
(7,008) 33,001 |
(85,684) 196,598 |
15,585 181,013 |
|
| 84,921 | 25,993 | 110,914 | 196,598 |
All of the activities of the charity are classed as continuing
The notes on pages 14 to 21 form part of these financial statements
As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
** See note 16 for full comparative for 2024
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Better Planet Education
BALANCE SHEET
YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 11 | 323 | 644 |
| Current assets | |||
| Debtors | 12 | 5,116 | 7,055 |
| Cash at bank and in hand | 109,527 | 190,819 | |
| Total current assets | 114,643 | 197,874 | |
| Liabilities | |||
| Creditors: Amounts falling due | 13 | ||
| within one year | (4,052) | (1,920) | |
| Net current assets or liabilities | 110,591 | 195,954 | |
| Total net assets or liabilities | 110,914 | 196,598 | |
| The Funds of the Charity | 14 | ||
| Restricted funds | 25,993 | 33,001 | |
| Unrestricted funds | 84,921 | 163,597 | |
| 110,914 | 196,598 |
10/10/2025
These financial statements were approved by the trustees on the …........................ and are signed on their behalf by:
……………………………….
Brian Green
The notes on pages 14 to 21 form part of these financial statements
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Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 Basis of Preparation
- a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), and the Charities Act 2011
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b) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
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c) The charity meets the definition of a public benefit entity as defined by FRS 102.
2 Accounting Policies
a) 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-condition have been met.
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b) Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
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c) Most expenditure is directly attributable to specific activities, and has been included in those cost categories. Support cost have been allocated 100% towards the charitable activities of the charity.
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e) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.
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f) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
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g) 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.
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h) Tangible fixed assets and depreciation
Tangible fixed assets are carried at cost less accumulated depreciation and impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office Equipment
20%
straight line
-
i) Trade and other creditors: Short term creditors are measured at the transaction price. Other creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
-
j) Financial Instruments: The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
14
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
-
k) Pensions costs: The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contribution payable by the charitable company during the year.
-
l) The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.
Income and Endowments From:
3 Donations and Legacies
| Donations & Grants Gift aid Google donated services(see note) Donations and Legacies prior year Donations Gift Aid Google donated services |
Unrestricted Funds £ 36,484 363 83,586 |
Restricted Funds £ 35,901 - - |
Total Funds 2025 £ 72,385 363 83,586 |
Total Funds 2024 £ 149,290 3,160 310,059 |
|---|---|---|---|---|
| 120,433 | 35,901 | 156,334 | 462,509 | |
| 50,996 1,477 310,059 |
98,294 1,683 - |
149,290 3,160 310,059 |
||
| 362,532 | 99,977 | 462,509 |
4 Charitable Activities
| Eco action awards sponsorship Other fees |
Unrestricted Funds £ - 1,096 |
Restricted Funds £ 10,800 28 |
Total Funds 2025 £ 10,800 1,124 |
Total Funds 2024 £ 10,000 - |
|---|---|---|---|---|
| 1,096 | 10,828 | 11,924 | 10,000 |
Charitable Activities prior year - all unrestricted
15
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
5 Investments
| Bank interest receivable | Unrestricted Funds £ 4,409 |
Restricted Funds £ - |
Total Funds 2025 £ 4,409 |
Total Funds 2024 £ 3,712 |
|---|---|---|---|---|
| 4,409 | - | 4,409 | 3,712 |
Investments prior year - all unrestricted
Donated services basis of valuation
The value of the services donated by Google is £83,586. This amount was derived from a Google AdWords valuation of $107,785.60, converted to UK sterling at the prevailing exchange rate on March 31, 2025, where $1.00 equaled £0.775481.
16
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
Expenditure on:
6 Raising Funds
| Raising Funds | ||||
|---|---|---|---|---|
| Salaries & pensions | Unrestricted Funds £ 22,680 |
Restricted Funds £ - |
Total Funds 2025 £ 22,680 |
Total Funds 2024 £ 3,772 |
| 22,680 | - | 22,680 | 3,772 |
Raising funds prior year - all unrestricted
7 Charitable Activities
| Charitable Activities | ||||
|---|---|---|---|---|
| Advertising - Inc Google AdWords Salaries, pensions & benefits Awards and Prizes PAGES awards Website costs Insurance Accountancy fees Travel & Entertainment Irrecoverable VAT Film/Production Costs Staff Training Depreciation Rent & room hire Subscriptions Stationery, postage & carriage Telephone Consultancy Sundries Advertising Minor equipment Bank and finance charges DBS checks |
Unrestricted Funds £ 83,586 31,739 - - 34,745 2,037 2,766 1,063 9,229 - 331 321 649 2,478 12 80 150 42 5,324 305 104 139 |
Restricted Funds £ - 35,649 430 14,050 4,155 600 - - - 2,500 - - 486 - 199 80 - 12 2,410 - - - |
Total Funds 2025 £ 83,586 67,388 430 14,050 38,900 2,637 2,766 1,063 9,229 2,500 331 321 1,135 2,478 211 160 150 54 7,734 305 104 139 |
Total Funds 2024 £ 310,059 90,792 4,112 18,500 9,435 2,252 1,897 524 3,038 - 354 321 1,644 824 447 160 5,581 86 5,701 1,035 78 24 |
| 175,100 | 60,571 | 235,671 | 456,864 |
Charitable Activities prior year - all unrestricted
17
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
8 Net incoming resources for the year
This is stated after charging:
| This is stated after charging: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent Examiner's fee | 1,045 | 950 |
| Accountancy services | 1,721 | 947 |
| Depreciation | 321 | 321 |
- 9 Staff costs and numbers
The aggregate payroll costs were:
| Wages and salaries Social security costs Less: Employer's Allowance Employer's pension contributions Other employee benefits Total salaries, wages and related costs |
2025 £ 76,004 8,370 (5,000) 7,551 3,143 |
2024 £ 82,144 8,126 (5,000) 6,454 2,840 |
|---|---|---|
| 90,068 | 94,564 |
Number of employees who received emoluments (excluding pension costs) in excess of £60,000 per annum. 1 employee: Band £60,000 - £70,000 (2024: 1)
| 2025 | 2024 | |||
|---|---|---|---|---|
| The average number of total staff employed in the year was:- | 2.0 | 2.5 |
Total employee benefits paid to key management personnel during the year (inc pension costs) were £78,734 (2024: £76,276)
Trustee expenses
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil) No trustees received reimbursement for board expenses incurred throughout the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
Related Party Transactions
During the year, £1,529 was paid towards Healthcare Insurance for the Trust Director's wife. (2024: £1,310)
10 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
18
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11 Tangible fixed assets
| Cost At the beginning of the year At the end of the year Depreciation At the beginning of the year Charge for the year At the end of the year Net book value At the beginning of the year At the end of the year 12 Debtors VAT Other debtors Prepayments 13 Creditors: amounts falling due within one year Accruals Taxation and Social Security Costs Pension |
Office Equipment £ 2,887 |
2025 £ 1,002 1,315 2,799 |
Total £ 2,887 |
|---|---|---|---|
| 2,887 | 2,887 | ||
| 2,243 321 |
2,243 321 |
||
| 2,564 | 2,564 | ||
| 644 | 644 | ||
| 323 | 323 | ||
| 2024 £ 2,879 1,560 2,616 |
|||
| 5,116 | 7,055 | ||
| 2025 £ 1,045 2,216 791 |
2024 £ 950 970 - |
||
| 4,052 | 1,920 |
19
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
14 Analysis of Charitable Funds
| Unrestricted funds General fund Total unrestricted funds Restricted funds Better Planet Schools Lesson Plans & Factsheets PAGES Total restricted funds Total funds |
At 01-Apr 2024 £ 163,597 |
Incoming resources £ 125,938 |
Outgoing resources £ (197,780) |
Transfers £ (6,834) |
At 31-Mar 2025 £ 84,921 |
|---|---|---|---|---|---|
| 163,597 | 125,938 | (197,780) | (6,834) | 84,921 | |
| - - 33,001 |
37,136 9,593 - |
(43,970) - (16,601) |
6,834 - - |
- 9,593 16,400 |
|
| 33,001 | 46,729 | (60,571) | 6,834 | 25,993 | |
| 196,598 | 172,667 | (258,351) | - | 110,914 |
Purpose of Funds:
Designated Funds:
Better Energy School Awards - reserved for Better Energy School Awards prize giving
Restricted Funds:
Better Planet Schools: Towards the funding of pre-funded places to enable primary schools in the UK to participate in Better Planet Schools, YPTE’s online environmental education programme, free of charge.
PAGES: The Primary Awards for Green Education in Schools aimed to assist and encourage environmental education for young people aged 5-11 who attend primary schools in England, Scotland and Wales. They were supported by R&Co4Generations, via a donation received from the King Baudouin Foundation. The prize fund for each year of the Awards was worth £15,000. A total of 48 prizes, worth between £100 and £2,000 were distributed to winning schools.
Lesson Plans & Factsheets: Donation towards Lesson plans and factsheets
20
Docusign Envelope ID: 88825A8D-4254-4336-826F-3A04061B6AC8
Better Planet Education
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
15 Analysis of net assets between funds
| Tangible Fixed Assets Cash at Bank and in Hand Other Net Current Assets/(Liabilities) Total |
General Fund £ 323 83,534 1,064 |
Restricted Funds £ - 25,993 - |
Total £ 323 109,527 1,064 |
|---|---|---|---|
| 84,921 | 25,993 | 110,914 |
16 Analysis of prior year funds, as required by paragraph 4.2. of the SORP
| Income and Endowments From: Donations and legacies TRUE Charitable activities TRUE Investments TRUE Total Expenditure On: Raising funds TRUE Charitable activities TRUE Total Net income/(expenditure) Transfers between funds Other Recognised Gains/Losses Net movement in funds Reconciliation of Funds: Total funds brought forward TRUE Total funds carried forward |
Prior Year Unrestricted Funds 2024 £ 362,532 10,000 3,712 |
Prior Year Restricted Funds 2024 £ 99,977 - - |
Prior Year Total Funds 2024 £ 462,509 10,000 3,712 |
|---|---|---|---|
| 376,244 | 99,977 | 476,221 | |
| - 332,638 |
3,772 124,226 |
3,772 456,864 |
|
| 332,638 | 127,998 | 460,636 | |
| 43,606 - - |
(28,021) - - |
15,585 - - |
|
| 43,606 119,991 |
(28,021) 61,022 |
15,585 181,013 |
|
| 163,597 | 33,001 | 196,598 |
21