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← Action For Conservation

2025-03-31-accounts

Charity registration number: 1157297

ACTION FOR CONSERVATION

ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

ACTION FOR CONSERVATION

CONTENTS (CONTINUED)

Reference and Administrative Details 1
Trustees' Report 2 to 7
Independent Auditors' Report 8 to 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Financial Statements 15 to 26

ACTION FOR CONSERVATION

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Professor Robert Macfarlane (appointed 10 April 2014)
Mr Alex Mills (appointed 03 June 2014)
Professor David Macdonald (appointed 02 October 2014)
Dame Helen Ghosh (resigned 21 June 2024)
Dr John Fanshawe (appointed 03 December 2015)
Ms Aoife Bennett (resigned 21 June 2024)
Ms Yetunde Kehinde (appointed 11 October 2022)
Yusra Motin (appointed 17 April 2024)
Malwina Szymanska (appointed 17 April 2024)
Tamar Okunhon (appointed 17 April 2024)
Ayla Style (appointed 21 June 2024)
Joycelyn Longdon (appointed 01 November 2024)
Senior Management / Mr Hendrikus van Hensbergen, Chief Executive Officer
Leadership Team Ms Laura Kravac, Head of Impact and Programme Operations
Charity Registration Number 1157297
Principal Office South Wing
Somerset House
London
WC2R 1LA
Registered address 15 Wytham Street
Oxford
OX1 4SU
Auditor Edwards and Keeping Limited
Statutory Auditor
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
Bankers Triodos
Deamery Road
Bristol
BS1 5AS
Lloyds Bank
399 Oxford Street
London
W1C 2BU

ACTION FOR CONSERVATION

TRUSTEES' REPORT

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Objectives and activities

Objects and aims

The principal objective of the charity as set out in the constitution is to educate children and young people about nature conservation and to provide opportunities for their involvement in related projects. The trustees have considered the Charity Commission's guidance on public benefit, which is achieved through the charity's activities as follows:-

●Delivery of a series of workshops on conservation in UK secondary schools

●Recruiting and training volunteers to deliver these workshops and developing learning materials to aid in their delivery

●Running residential conservation camps for groups of young people

●Mentoring young people through our Ambassador Programme, as they lead projects for the benefit of nature in their communities and have a voice in conservation decision making at local and national level

●Building partnerships with conservation organisations to offer work experience placements and volunteering opportunities to students and create opportunities for young people to share their voice and shape conservation policy and practice

●Producing blogs and other communications materials for publication on our website, email newsletters and externally

●Building a strong and effective Board of Trustees and fundraising to deliver activities

Public benefit

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

Financial review

Policy on reserves

As a matter of policy, the trustees review the amount of free reserves held in cash and cash equivalents not committed or restricted to any particular purpose. The Board considers the charity's exposure to the risk of any significant loss of income and to the risk of unforeseen expenditure, which cannot be mitigated by executive action, and on this basis decides whether the amount of assets held as free reserves should be increased or decreased.

The charity aims to maintain free reserves at a level which enables key operations to continue for a period of at least 3 months, as well as to meet any existing longer-term financial liabilities. The board of trustees sets a target reserves level for each financial period based on the approved annual budget. The reserves target for the period ended 31 March 2025 was £247,976.

The total funds held by the charity at 31 March 2025 were £378,542. Of this, £134,710 were restricted funds not available for general use and £243,832 were general funds. General funds include the carrying value of tangible fixed assets of £19,733 which cannot be realised without disposing of those assets. The charity’s free reserves at 31 March 2025 stood at £224,099.

ACTION FOR CONSERVATION

TRUSTEES' REPORT (CONTINUED)

Structure, governance and management

Nature of governing document

Action for Conservation (AFC) was registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) on 3 June 2014. As a CIO, AFC is governed by its constitution, adopted on 10 April 2014 and last amended on 30 July 2025. Under the constitution, the trustees are responsible for the overall governance of the CIO and its property and funds. The responsibility for the daily operation of the CIO lies with the management committee formed of the Chairperson and Treasurer and supported by the Chief Executive. The constitution provides that there must be at least three and not more than twelve trustees, elected by the existing trustees at a properly convened meeting. In selecting individuals for appointment as charity trustees, the existing charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. New trustees are inducted into the workings of the charity by the Board of Trustees.

Chair's Report

With the need for our programmes continuing to rise, we have worked hard to deliver on the ambitious plans set out in our five-year strategy. This year, through our WildED Workshop Programme, Residential Camps, Ambassador Programme and Intergenerational Nature Restoration Projects we have empowered even more young people with the knowledge, tools and support to bring about positive change for nature in their communities - from local green spaces and gardens through to landscapes and river catchments. Young people’s stories of hope, wonder, action, change and diversity are inspiring others to join them across the UK, and their participation in environmental decision-making at all levels of society will shape the future of our landscapes for the better.

Financial Performance

We are pleased to report another year of good financial performance, underpinned by continual growth in all areas of our operations. We achieved an overall surplus of £35k (2023/24 - £60k), albeit with a small £10k deficit of general funds within this, and our total reserves increased from £343k to £379k.

Our annual income increased from £876k in 2023/24 to £1,153k in the current period (+32%). Unrestricted funding remained stable and was consistent with last year’s performance at £547k (2023/24 - £509k). Our restricted funding, on the other hand, grew by 65% from £367k in 2023/24 to £606k in 2024/25. This increase is largely due to a successful year in fundraising for our Intergenerational Nature Restoration Projects and a new, multi-year grant from The National Lottery Community Fund, which has enabled us to scale up our work in this area significantly.

Funding from grants remained our main source of income, accounting for 91% of our revenue (89% in 2023/24). However, we have seen an increase in the diversity of funders, which included local government (1%) and other public sources such as the National Lottery (27%), in addition to philanthropic trusts and foundations (63%). Our largest unrestricted donor remains the Esmée Fairbairn Foundation; however, our overall biggest donor for the year was The National Lottery Community Fund. We also received £45k from individual donations and Gift Aid (2023/24 - £48k, -5%) and £46k from corporate donations (2023/24 - £43k, +9%).

Our total expenditure in 2024/25 was £1,118k (2023/24 - £816k), an increase of 37% compared to the previous financial year. Direct costs for our programmes increased by the same percentage from £550k in 2023/24 to £755k in the current period. Our overhead costs increased at a similar rate of 36%. The biggest driver was our staff team, where we invested in growing the capacity of our Fundraising department and our Monitoring, Evaluation and Learning (MEL) team. We also saw increases in the cost of our premises across most regions and especially of our main London office.

As always, we remain hugely indebted to all of our donors, without whom we wouldn’t have been able to deliver our work this past year:

ACTION FOR CONSERVATION

TRUSTEES' REPORT (CONTINUED)

Esmée Fairbairn Foundation Raise Your Hands The National Lottery Community Fund The Swire Charitable Trust Garfield Weston Foundation John Ellerman Foundation The Ernest Cook Trust Energy Savings Trust Foundation The Dulverton Trust The Northwick Trust Lund Trust Ernest Kleinwort Charitable Trust The Moondance Foundation Martin Charitable Trust The Fidelity UK Foundation The Helvellyn Foundation Brecon Beacons National Park The B & J Lloyd Charitable Trust Authority Patagonia The D’Oyly Carte Charitable Trust The Simon Gibson Charitable Trust Schroder Charity Trust Aviva Community Fund The Bryan Guinness Charitable Trust Greater London Authority Chapman Charitable Trust The HCD Education and General South Downs National Park Authority Charitable Trust The Ashley Family Foundation EQ Foundation Sigma Sports Triodos Foundation E-volt Charging SDE Energy Solutions The James Gibson Charitable Trust Dame Helen Ghosh Mewburn Ellis LLP Cruodace Properties Limited Historic Houses (via our Penpont Campaign for National Parks Project partners) Badgells Wood Camping

Staff and Trustees

We were sad to see two long-standing trustees step down this year, Dame Helen Ghosh and Aoife Bennett. We are immensely grateful and indebted to them for all their dedication and support over nearly a decade. We were delighted to welcome Joycelyn Longdon. Joycelyn is a leading scholar, author and educator working at the intersection of environmental justice and nature technology.

During 2024/25, we continued to invest in growing our staff capacity, in particular to support our fundraising work and Intergenerational Leadership Projects as well as to expand our programmes in the South East to the coastal areas of Sussex. Our team was joined by: Amy Langer (Fundraising Officer), Ellen Tiffin and Ethan Hall (Land-based Project Coordinators), Jacob Pask and Raquel Boira-Boulding (Programmes Coordinators) as well as Benjamin Turrell, who returned to the charity as North West Programme Manager (Maternity Cover).

Our Work and Achievements

This year, we reached over 685 young people through our WildED Programme, Residential Summer Camps, Ambassador Programme and Intergenerational Nature Restoration Projects. We have also increased our profile in the sector through our strategic influencing work. Through this, we have:

ACTION FOR CONSERVATION

TRUSTEES' REPORT (CONTINUED)

1. Connected young people from all backgrounds to nature and supported youth-led action that contributed to its restoration.

This year, we delivered 130 nature-based workshops, 17 action days and 16 immersive residential experiences for young people. Our programmes expanded to Sussex, supporting young people from coastal communities to connect to blue spaces on their doorstep. We also completed the construction of Camp Aelwyd, our new woodland education space at the Penpont Project, where young people can live, cook and learn outdoors.

74% of young people across our programmes reported experiencing a deeper connection to nature, and many are sustaining this in their own time by walking more, spending more time outdoors, practising species identification with their friends and building nature-based craft and mindfulness into their daily routines.

This year, young people translated this new connection into practical action locally through over 175 youth-led projects, campaigns and actions, including new wildlife ponds, leaky dams and food growing spaces. In London, for example, 80 young people planted a new orchard and a broadleaf micro-forest in their communities as part of the Greater London Authority’s ‘Trees for London’ programme, gaining vital knowledge and skills while taking stewardship of these new green spaces. see us scale our approaches to two new subcatchments of the River Usk in partnership with the Usk Catchment Partnership, Peak Cymru and Landed Futures.

Beyond our Intergenerational Nature Restoration Projects, we have provided guidance and support on broader youth governance and inclusion. As a result, the Campaign for National Parks is now leading their ‘New Perspectives’ programme to engage more young people in the National Parks movement, and Slow Ways created a paid position for a young person on their Advisory Board, which was taken up by an AFC Ambassador.

Following many years of collaboration with the National Trust, we were elected, by over 40,000 of their members, as an Appointing Body to their Council, where we will help shape the Trust’s work to be more inclusive of young people.

2. Strengthened young people’s wellbeing, confidence, and social connection

Nature connection and environmental stewardship are closely linked to young people’s wellbeing, confidence and sense of community. These foundations are critical to building a thriving youth-led movement. This year, we started systematically measuring wellbeing and relational outcomes to better understand how our programmes support young people’s emotional wellbeing, build confidence and foster a sense of belonging within the wider movement for nature.

This year, we supported 685 young people to experience the benefits of spending time in nature. 78% reported a positive effect on their overall wellbeing, rising to 86% for our residential programmes, where young people spend extended periods outdoors with like-minded peers. Many young people we worked with this year now use nature to support their mental health in their daily lives.

This year, we led 280 hours of skill-sharing, leadership and resilience-building activities that help young people feel more capable as changemakers, including campaign training, writing and public speaking workshops, and all-weather camping. As a result, 81% of young people reported feeling more confident in themselves.

89% of young people from our programmes reported stronger relationships and 87% have a deeper sense of community, leading to individuals feeling more hopeful and motivated to act for nature.

ACTION FOR CONSERVATION

TRUSTEES' REPORT (CONTINUED)

3. Created access to meaningful leadership opportunities and enabled young people to progress into further education, employment and leadership roles

Our programmes serve as a springboard for young people to enter leadership positions where they can drive positive change in the environmental sector and wider society. We expose young people to a wide range of leadership pathways while creating opportunities for them to progress into leadership within our organisation and the wider sector. As a result, 84% of young people we worked with this year were more motivated to pursue leadership pathways, and nearly one-third of all young people we have worked since 2017 have moved into paid work, post-secondary education or leadership roles in the sector.

This year, we supported 54 young leaders at our Intergenerational Nature Restoration Projects, where they are co-developing shared future visions for nature through eco-cultural mapping and delivering nature and cultural restoration. We also recruited and trained five young people as Residential Camp Leaders, where they gained facilitation, safeguarding and leadership experience as role models for future cohorts of young people.

We delivered the second year of our Youth Ranger Traineeship at the Penpont Project, giving two young people 300+ hours of paid land-based experience and qualifications like animal handling and chainsaw use. Both Rangers joined with limited work experience but shared a desire to develop a practical conservation skillset. By the end of the Rangership, one Ranger progressed to a paid role with the RSPB while the other enrolled in a Level 3 Land and Wildlife course, with plans to pursue an ecology degree.

This year, 42 young people from our programmes moved into influential positions in their communities or into education pathways that provide a route into environmental leadership. For example, Anali, 15, became Southend Council’s Youth Mayor, Grace, 18, started working with Trees for Cities, and Fortune, 15, was elected to the Hackney Youth Parliament.

4. Demonstrated best practice in inclusive decision-making and the implementation of nature and cultural restoration

Our Intergenerational Nature Restoration Projects demonstrate the power of bringing the generations together to strengthen community bonds and build a mandate for ambitious nature restoration. We use unique eco-cultural mapping methods to support communities to explore the land’s past, present and future potential and create ambitious long-term visions for collective change. Eco-cultural mapping is particularly effective in giving young people and other historically marginalised voices a genuine say and hand in shaping the future of our landscapes.

This year, through our Intergenerational Action for Climate and Nature Project, we expanded our eco-cultural mapping methods across three sites through partnerships with Avon Wildlife Trust and Heartwood Social Farm, covering 665 acres of land in the UK. We worked closely with 75 community leaders - including 54 young people from diverse backgrounds - and over 325 members of the wider community to co-create and bring these maps to life.

At the Penpont Project young people delivered nature restoration at scale, alongside their community. We planted over 5,000 trees, established a community tree nursery, installed 12 leaky woody dams and introduced conservation grazing regimes across 10 acres. We are seeing early signs of an ecological response, with new sightings of slow worms, roving beetles, otters and dung beetles.

At Heartwood Social Farm in Derbyshire and Green Shoots at Grow Wilder in Bristol, we completed key eco-cultural mapping milestones and created new critical community infrastructure to improve accessibility, designed new flood management systems and planted 300 trees.

Our methods are gaining recognition beyond the project site. The Penpont Project has been described as "the gold standard of co-design” by others in the sector, and young leaders from the Penpont Project received the Campaign for National Parks 2024 Young Changemaker of the Year Award for their leadership, which they collected at a ceremony at the House of Lords.

ACTION FOR CONSERVATION

TRUSTEES' REPORT (CONTINUED)

5. Influenced sector thinking and practice and encouraged the uptake of our approaches and methods by others.

We aim to inspire a youth environmental movement that shifts culture, shapes environmental policy and transforms conservation practice nationally. Our influence extends beyond our own programmatic work as we actively advocate for and support others in adopting similar youth-led practices. This year, we hosted 31 organisations at the Penpont Project, including Natural Resources Wales, Rewilding Britain, the Bannau Brycheiniog National Park Authority and Wye and Usk Foundation to share our best practice in intergenerational leadership and land-based decision-making. These relationships set the foundations for a new project to expand our eco-cultural mapping methodologies to the Upper Usk Catchment over the next three years, with the support of the Esmée Fairbairn Foundation’s Blue Spaces fund. This work will see us scale our approaches to two new subcatchments of the River Usk in partnership with the Usk Catchment Partnership, Peak Cymru and Landed Futures.

Beyond our Intergenerational Nature Restoration Projects, we have provided guidance and support on broader youth governance and inclusion. As a result, the Campaign for National Parks is now leading their ‘New Perspectives’ programme to engage more young people in the National Parks movement, and Slow Ways created a paid position for a young person on their Advisory Board, which was taken up by an AFC Ambassador.

Following many years of collaboration with the National Trust, we were elected, by over 40,000 of their members, as an Appointing Body to their Council, where we will help shape the Trust’s work to be more inclusive of young people.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

The annual report was approved by the trustees of the charity on 21 January 2026 and signed on its behalf by:

Professor David Macdonald Trustee

ACTION FOR CONSERVATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTION FOR CONSERVATION

Opinion

We have audited the financial statements of Action for Conservation (the 'charity') for the year ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, 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 United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of 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 and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

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

ACTION FOR CONSERVATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTION FOR CONSERVATION (CONTINUED)

We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 7), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor Responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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.

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.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

ACTION FOR CONSERVATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTION FOR CONSERVATION (CONTINUED)

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The extent to which the audit was considered capable of detecting irregularities including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

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 assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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 Corporate Trustee and management and the inspection of regulatory and legal correspondence, if any.

ACTION FOR CONSERVATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTION FOR CONSERVATION (CONTINUED)

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.

Use of our report

This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' 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 and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Sarah Hough FCA (Senior Statutory Auditor) For and on behalf of Edwards and Keeping Limited, Statutory Auditor

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

26 January 2026

Edwards and Keeping Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

ACTION FOR CONSERVATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net (expenditure)/income
Gross transfers between
funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted
£
544,603
-
1,676
1,144
547,423
(5,213)
(552,049)
(557,262)
(9,839)
12,426
2,587
241,245
243,832		 Restricted
£
601,442
4,500
-
39
605,981
-
(560,726)
(560,726)
45,255
(12,426)
32,829
101,881
134,710		 Total
2025
£
1,146,045
4,500
1,676
1,183
1,153,404
(5,213)
(1,112,775)
(1,117,988)
35,416
-
35,416
343,126
378,542		 Total
2024
£
872,041
-
1,602
2,261
875,904
(2,350)
(813,882)
(816,232)
59,672
-
59,672
283,454
343,126

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17.

ACTION FOR CONSERVATION

(REGISTRATION NUMBER: 1157297) BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts
falling due within one
year
15
Net current assets
Net assets
Funds of the charity:
Restricted
Unrestricted income
funds
Unrestricted
Total funds
17		 2025
£
£
19,733
135,659
447,485
583,144
(224,335)
358,809
378,542
134,710
243,832
378,542		 2024
£
£
8,902
47,409
389,995
437,404
(103,180)
334,224
343,126
101,881
241,245
343,126		 2024
£
£
8,902
47,409
389,995
437,404
(103,180)
334,224
343,126
101,881
241,245
343,126
343,126
343,126

The financial statements on pages 12 to 26 were approved by the trustees, and authorised for issue on 21 January 2026 and signed on their behalf by:

Professor David Macdonald Trustee

ACTION FOR CONSERVATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
5
Investment income
4
Loss on disposal of tangible fixed assets
Working capital adjustments
Increase in debtors
13
Increase in creditors
15
Increase in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
4
Purchase of tangible fixed assets
12
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2025
£
35,416
4,917
(1,676)
196
38,853
(88,250)
26,155
95,000
71,758
1,676
(15,944)
(14,268)
57,490
389,995
447,485		 2024
£
59,672
2,226
(1,602)
-
60,296
(10,893)
21,743
15,000
86,146
1,602
(4,973)
(3,371)
82,775
307,220
389,995

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

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Action for Conservation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.

Changes in accounting estimate

Depreciation policy

During the year ended 31 March 2025, the charity changed the method of depreciating its equipment from 20% reducing balance to 20% straight line to better reflect the charity's use of the assets over their useful lives.The charity also adopted a 20% straight line basis for the depreciation of project fixtures, fittings and structures.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(ii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

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

Government grants

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

Taxation

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

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. A minimum capitalisation threshold applies to each of the asset classes as follows:

Asset class Capitalisation threshold

IT equipment £500 per item Other equipment £500 per item Fixtures, fittings and structures £2,000 per item or group of related items

Depreciation and amortisation

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

Asset class Depreciation method and rate
Equipment 20% straight line
Project fixtures, fittings and structures 20% straight line
Depreciation is not charged on assets
Assets under construction under construction until the asset is
ready for use

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Trade debtors

Trade debtors are amounts due for goods sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

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

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

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

2 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Government grants
Gifts in kind
Total for 2025
Total for 2024
3
Income from charitable activities
Contract income
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
5
Expenditure on raising funds
Fundraising costs
Card merchant fees		 Unrestricted
funds
General
£
524,550
15,770
2,763
-
1,520
544,603
506,276
Unrestricted
General
£
1,676
Unrestricted
General
£
4,670
543
5,213		 Restricted
funds
£
563,588
23,737
2,809
10,972
336
601,442
365,765
Restricted
funds
£
4,500
Total
2025
£
1,676
Total
2025
£
4,670
543
5,213		 Total
funds
£
1,088,138
39,507
5,572
10,972
1,856
1,146,045
872,041
Total
2025
£
4,500
Unrestricted
Total
2024
£
1,602
Unrestricted
Total
2024
£
2,005
345
2,350

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

6 Expenditure on charitable activities

Direct costs
Event costs
Venue/Site costs
Meals, subsistence & event
catering/refreshments
Prizes and rewards
Activity costs
Freelance & consultancy fees
Wages and salaries
Project marketing and promotion
Project partner expenses
Travel
Printing and postage
Materials and supplies
Tools and equipment
Support costs
Insurance
Telephone
Premises costs
Other office and administration
costs
Printing, postage and stationery
Sundry expenses
Software subscriptions
Legal and professional fees
Depreciation of tangible fixed
assets
Loss on disposal of fixed assets
Staff costs
Core marketing and promotion
Travel, accommodation and
subsistence
Governance costs
Accountancy
Auditors' remuneration
Board meetings		 Unrestricted
General
£
13,417
5,481
1,420
-
1,530
212,496
335
-
12,195
438
2,358
-
4,998
2,284
62,700
11,773
-
-
4,881
958
4,917
196
192,215
1,554
10,124
1,500
3,300
979
552,049		 Restricted
£
12,832
7,156
-
-
27,564
311,327
683
116,202
8,782
211
18,697
1,776
-
-
-
4,654
-
-
-
5,724
-
-
45,118
-
-
-
-
-
560,726		 Total
2025
£
26,249
12,637
1,420
-
29,094
523,823
1,018
116,202
20,977
649
21,055
1,776
4,998
2,284
62,700
16,427
-
-
4,881
6,682
4,917
196
237,333
1,554
10,124
1,500
3,300
979
1,112,775		 Total
2024
£
21,110
9,886
3,075
48,597
9,712
435,727
917
-
20,976
-
-
-
4,766
3,444
47,957
19,345
1,394
597
3,929
21,585
2,225
-
153,740
-
-
1,500
3,400
-
813,882

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Note - expenditure on charitable activities

The assumptions used to group costs into different categories were revised during the financial year ended 31 March 2025. As a result, the figures reported for the current period and the year ended 31 March 2024 are not directly comparable. In particular, the following changes were made:

7 Net incoming/outgoing resources

Net incoming resources for the year include:

Loss on disposal of tangible fixed assets
Depreciation of fixed assets		 2025
£
196
4,917		 2024
£
-
2,225

8 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Dr Robert Macfarlane

£29 (2024: £Nil) of expenses were reimbursed to Dr Robert Macfarlane during the year.

The expenses were for travel costs.

Ms Malwina Syzmanska

£6 (2024: £Nil) of expenses were reimbursed to Ms Malwina Syzmanska during the year.

The expenses were for travel costs.

Ms Tamar Okunhon

£149 (2024: £Nil) of expenses were reimbursed to Ms Tamar Okunhon during the year.

The expenses were for travel costs.

Ms Yusra Motin

£282 (2024: £Nil) of expenses were reimbursed to Ms Yusra Motin during the year.

The expenses were for travel costs.

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

No trustees have received any other benefits from the charity during the year.

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
680,091
63,856
17,209
761,156		 2024
£
530,612
46,954
11,901
589,467

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

ows:
2025 2024
No No
19 15

No employee received emoluments of more than £60,000 during the year

The Chief Executive Officer, as the highest paid member of staff, received benefits totalling (including Employers National Insurance) £79,071 (2024 - £73,345).

10 Auditors' remuneration

10 Auditors' remuneration
Audit of the financial statements
Other fees to auditors
All other non-audit services		 2025
£
3,300
1,500		 2024
£
3,400
1,500

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

12 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
13 Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
14 Cash and cash equivalents
Cash at bank		 Project
fixtures,
fittings and
structures
£
-
5,384
-
5,384
-
897
-
897
4,487
-		 Equipment
£
17,167
4,716
(1,263)
20,620
8,265
4,020
(1,067)
11,218
9,402
8,902		 Equipment
£
17,167
4,716
(1,263)
20,620
8,265
4,020
(1,067)
11,218
9,402
8,902		 Assets under
construction
£
-
5,844
-
5,844
-
-
-
-
5,844
-
2025
£
87
21,485
100,671
13,416
135,659
2025
£
447,485		 Assets under
construction
£
-
5,844
-
5,844
-
-
-
-
5,844
-
2025
£
87
21,485
100,671
13,416
135,659
2025
£
447,485		 Total
£
17,167
15,944
(1,263)
31,848
8,265
4,917
(1,067)
12,115
19,733
8,902
2024
£
-
18,940
18,470
9,999
5,844
-
-
-
11,218 -
9,402 5,844
8,902 -
2025
£
87
21,485
100,671
13,416
135,659
2025
£
447,485
47,409
2024
£
389,995

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

15 Creditors: amounts falling due within one year

15 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income
Deferred income at 1 April 2024
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 2025
£
19,645
8,225
56,465
140,000
224,335
2025
£
45,000
140,000
(45,000)
140,000		 2024
£
16,312
13,444
28,424
45,000
103,180
2024
£
30,000
45,000
(30,000)
45,000

16 Commitments

Other financial commitments

Action for Conservation had a three year lease for the rent of London premises which expired on 13 July 2024. A new 5 year lease on the premises started on 14 July 2024, with a six month notice period. The annual rental cost for the first year of the lease was £17,043 (plus service charges and VAT), rising by indexation in future years. The rent and service charges cost for 2025/26 will be £27,880. A new lease was signed on 1 October 2025 with the same term and rental costs as the lease which started on 14 July 2024.

In addition, Action for Conservation entered into a twelve month agreement for premises which expires in February 2026. The liability for rent in 2025/26 is £9,900.

Other premises were rental arrangements with one month notice periods.

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

17 Funds

17 Funds
Unrestricted
General
Restricted
Ambassadors
Camp
Leadership sites
Penpont
WildED
North West Programmes
Organisational
development
Total funds		 Balance at
1 April
2024
£
241,245
-
-
-
50,456
51,425
-
-
101,881
343,126		 Incoming
resources
£
547,423
24,388
8,000
221,668
219,255
43,552
20,000
69,118
605,981
1,153,404		 Resources
expended
£
(557,262)
(23,225)
(8,000)
(189,098)
(192,747)
(76,814)
(20,000)
(50,842)
(560,726)
(1,117,988)		 Transfers
£
12,426
8,500
-
15,000
(27,426)
(8,500)
-
-
(12,426)
-		 Balance at
31 March
2025
£
243,832
9,663
-
47,570
49,538
9,663
-
18,276
134,710
378,542

Transfers were made between WildED and Ambassador restricted funds (£8,500) and between Penpont and Leadership sites funds (£15,000) where donations received were not limited to a single programme and could be used across multiple activities. The transfer of £8,500 reflects funding to deliver work in the South East coastal region, which encompasses WildED, Camp and Ambassador activities. The transfer of £15,000 reflects funding to deliver intergenerational action projects, which encompass both the Penpont Project and other Leadership sites.

A transfer of £12,426 was made from the Penpont fund to General funds to account for capital assets developed through restricted funding. Once completed and fully operational, those assets are treated as unrestricted in the financial statements. Consequently, the corresponding cost of depreciation in the current and future reporting periods is/will be charged to General funds.

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Unrestricted funds
General
General Fund
Restricted funds
Ambassadors
Camp
Funded equipment
Penpont
WildED
Garsdale
Secondment
Total funds		 Balance at 1
April 2023
£
183,204
12,338
2,000
-
76,534
9,018
360
-
100,250
283,454		 Incoming
resources
£
509,182
6,472
24,981
4,960
131,470
178,839
-
20,000
366,722
875,904		 Resources
expended
£
(451,141)
(18,810)
(26,981)
(4,960)
(157,548)
(136,432)
(360)
(20,000)
(365,091)
(816,232)		 Balance at 31
March 2024
£
241,245
-
-
-
50,456
51,425
-
-
101,881
343,126

ACTION FOR CONSERVATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

18 Analysis of net assets between funds

18 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
19,733
268,606
(44,507)
243,832
Unrestricted
funds
General
£
8,902
301,889
(69,546)
241,245		 Restricted
funds
£
-
314,538
(179,828)
134,710
Restricted
funds
£
-
135,515
(33,634)
101,881		 Total funds
at 31 March
2025
£
19,733
583,144
(224,335)
378,542
Total funds
at 31 March
2024
£
8,902
437,404
(103,180)
343,126