WHAT ON EARTH FOUNDATION
Report and Accounts
For the Period Ended 30 June 2025
The Black Barn Wickhurst Farm Leigh Tonbridge TN11 8PS
Registered charity number 1147361 Company registration number 7960490
Regsitered charity number 1147361 Company registration number 7960490
WHAT ON EARTH FOUNDATION
Report and Accounts
For the Period Ended 30 June 2025
Contents
| Independent examiner's report | 1 |
|---|---|
| Trustees' report | 2-3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 |
Trustees
Christopher Lloyd Richard Atckinson
Regsitered charity number 1147361 Company registration number 7960490
WHAT ON EARTH FOUNDATION
Independent Examiner's Report to the Trustees of What on Earth Foundation
For the Period Ended 30 June 2025
Respective responsibilities of trustees and examiner
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts.
The trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act (2011) (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination by being a Fellow member of the Association of Accounting Technicians.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to: - examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
| (1) | which gives me reasonable cause to believe that in any material respect the requirements: | which gives me reasonable cause to believe that in any material respect the requirements: |
|---|---|---|
| - to keep accounting records in accordance with section | 386 of the Companies Act 2006, and | |
| - to prepare accounts which accord with the accounting | records, comply with the accounting requirements of section 396 of the | |
| Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by | ||
| Charities; | ||
| have not been met, or | ||
| (2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts | |
| to be reached. | ||
| Signed: | D Taylor-Mew | Derek Taylor-Mew, BSc, FMAAT |
| 123 Park Lane | ||
| Harrow | ||
| Middlesex | ||
| HA2 8 NN. | ||
| Date: | 28 February 2026 |
Regsitered charity number 1147361 Page 1 Company registration number 7960490
What on Earth Foundation
Trustees Report for Period Ending 30[th] June 2025
The What on Earth Foundation , was formally registered as a charity by the Charity Commission, number 1153814, on 16th September 2013 with objectives:
"The Advancement Of Education And In Particular(But Without Prejudice To The Generality Of The Foregoing)The Provision Of Financial Assistance To Schools And Other Educators For The Enrichment Of Educational Provision Through Various Forms Of Activities And Resources"
Trustees
Christopher Lloyd Richard Atkinson
The What on Earth Foundation continues to support children by developing resources , initiatives and interventions designed to foster a love of learning through reading.
We are experiencing a national literacy crisis. According to the National Literacy Trust in 2025, the percentage of children and young people who say they enjoy reading is at its lowest in 20 years with just 1 in 3 (32.7%) children and young people aged 8 to 18 said that they enjoyed reading in their free time in 2025. This marks a 36% decrease in reading enjoyment levels since the NLT started asking about this in 2005. See here for full report:
https://nlt.hacdn.org/media/documents/Children_and_young_peoples_reading_in_2025_bqtGfIs.pdf
All our initiatives are designed to address the issues highlighted by the NLT report.
1) The What on Earth National Schools Championship took place in November 2024 with the finals taking place at Stationer’s Hall in London. As many as 300 schools entered the contest with online heats whittling the numbers down to 8 finalist schools – four primary and four secondary. The event, which was funded by the What on Earth Foundation, touches the lives of hundreds of children, many profoundly. For more detailed information go to https://www.whatonearthmag.com/pages/quiz-schoolevents
2) The What on Earth Foundation has funded research projects by the UK’s most preeminent ‘Reading for Pleasure’ research, Professor Teresa Cremin. Her team at The Open University is the country’s leading researchers in trying to ascertain effective interventions to stimulate reading for pleasure in children. The What on Earth Foundation has supported a number of research projects with summaries of the findings available here https://www.whatonearthmag.com/pages/research
3) The What on Earth Foundation has supported a project based in Hull which is a collaboration between the Reckitt Foundation and the Hull Library Service. It has enabled hundreds of children across the city of Hull to participate in a project that promotes social and text engagement with the purpose of embedding reading for pleasure as part of their weekly routine. Around 270 of those children took part in a detailed evaluation that was led by Professor Teresa Cremin CBE of the Open University, and 500 more children took part in the wider project based around natural curiosity and quizzing.
Working closely with Hull Schools Library Service and through formal studies over an extended period, the published results show a significant and positive effect on the children:
These results show that pupils talking about reading two or three times per week increased from 9% to 25% , and daily reading talk doubled from 5% to 10% .
Page 2
Regsitered charity number 1147361 Company registration number 7960490
Teacher survey data showed even stronger shifts:
-
Teachers reporting pupils ‘ rarely talked about reading’ fell from 67% to 0% .
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78% of teachers observed peer reading talk two or three times per week after magazine access.
Teachers reported that the magazine format encouraged pupils who were normally quiet or reluctant readers to contribute to reading discussions:
“Some of the quieter children are now the ones putting their hands up to talk about what they’ve read.” (Year 5 teacher)
“The quiz helped make reading feel like a team activity.” Hull Schools Library service representative.
4) The What on Earth Foundation has helped fund the development of a schools edition of a non-fiction magazine for children, giving them a chance to read and own their own magazine every month.
Date: 28 February 2026
C Lloyd
Page 3
Regsitered charity number 1147361 Company registration number 7960490
WHAT ON EARTH FOUNDATION
Statement of Financial Activities
-
| Notes Incoming Resources Grants received 1 Other income Gifts received Total Incoming Resources Resources Expended Cost of Generating Funds Charitable Expenditure 2 Governance Costs Total Resources Expended Net (Outgoing)/Incoming Resources Total Funds Brought Forward Total Funds Carried Forward |
2025 £ 137,500 - 2,500 140,000 153,649 1,307 154,956 14,956 - 22,055 7,099 |
2024 £ 33,840 - - 33,840 17,017 46 17,063 16,777 5,278 22,055 |
|---|---|---|
All the company's activities in the above two financial years were derived from continuing operations. The company has no recognised gains or losses other than the income or expenditure for the above two financial years.
Page 4
Regsitered charity number 1147361 Company registration number 7960490
WHAT ON EARTH FOUNDATION
Balance Sheet at 30 June 2025
| Notes Current Assets Cash at bank Debtors 3 Current Liabilities Sundry creditors Net Current Assets Total Assets Capital Funds Total Capital Approved D Falzani |
2024 2024 £ £ 7,099 22,455 - - - 400 7,099 22,055 7,099 22,055 7,099 22,055 7,099 22,055 Date: 28 February 2026 |
|---|---|
Approved by the Board of Trustees on 28 February 2026 and signed on its behalf
Page 5 Regsitered charity number 1147361 Company registration number 7960490
WHAT ON EARTH FOUNDATION
For the Period Ended 30 June 2025
Notes to the Accounts
| 2025 | 2024 | ||
|---|---|---|---|
| 1 | Grants Received | ||
| The trustees are grateful for the donations made during the year. |
137,500 | 33,840 | |
| Gift Aid |
2,500 | - | |
| Charitable Expenditure | |||
| Project work |
153,649 | 17,017 | |
| 3 | Debtors | ||
| Donations promised |
- | - |
Page 6
Regsitered charity number 1147361 Company registration number 7960490