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2023-01-31-accounts

Amphibian and Reptile Groups of the UK

Charitable Incorporated Organisation Charity Number: 1165504

Annual Report and Financial Statements for the year ending 31 January 2023

1

Contents

ontents
Reference and administrative details....................................................................................................... 2
Trustees’ Report...................................................................................................................................... 3-9
Independent Examiner’s Report.............................................................................................................. 10
Statement of Financial Activities.............................................................................................................. 11
Balance Sheet......................................................................................................................................... 12
Notes to the financial statements............................................................................................................ 13-17

Reference and Administrative details

Charity Number: 1165504
Trustees: Chris Monk (Chair)
Frank Syratt (Treasurer)
John Baker
Nigel Hand
Steve Langham
Alice Pawlik
Suzie Collinson
Samantha Kelly (resigned November 2022)
Jeanette Hall
Erik Paterson
Registered Office: 82 Gidley Way
Horspath
Oxford
OX33 1TG
Independent Examiner: Sheila Parry FCCA
SPX Oxford
19 Paradise St,
Oxford
OX1 1LD
Banker: The Cooperative Bank

Amphibian and Reptile Groups of the UK is a Charitable Incorporated Organisation (no. 1165504) registered on 10 February 2016. Membership of the CIO is open to all local constituted volunteer groups whose principal objective is the conservation of native amphibians and reptiles and who, by applying for membership, have indicated their agreement to become a member and acceptance of the duty of members. ARG UK is governed by its Constitution Document following the Association model. The Charity Trustees present their annual report and the charity’s financial statements for the year ending 31[st] January 2023.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 2

Trustees’ Report for Amphibian and Reptile Groups of the UK from 1 February 2022 – 31 January 2023

ARG UK’s Objectives and Activities

Mission

Amphibian and Reptile Groups of UK (ARG UK) is committed to the conservation of native amphibians and reptiles and their natural environment by supporting the development of a network of independent volunteer amphibian and reptile groups (ARGs).

Charitable Objectives

The charitable objects of Amphibian and Reptile Groups of the UK are:

(1) the preservation, conservation and welfare of native amphibians, reptiles and their natural environment in the UK for the benefit of the public by promoting and supporting the development of a network of independent amphibian and reptile groups (ARGs) involved in the conservation of the herpetofauna of the British isles.

(2) to promote education and research activities for the benefit of the public at large relevant to species and habitat conservation pertinent to native amphibian and reptile populations of the British Isles and to publish the useful results of such research for the public benefit.

Strategic themes and activities:

There are currently three themes to ARG UK’s work:

1. Supporting the grass roots conservation of amphibians and reptiles:

ARG UK’s primary role is to support a network of 40 county-based volunteer amphibian and reptile groups (ARGs). Each group works with the species in its locality, and these provide the ‘grass roots’ of native herpetofauna conservation in the UK; undertaking survey and monitoring, practical conservation tasks, public events and outreach and liaising with stakeholders including local planning authorities, land owners, other conservation bodies, and the wider public. We also support other volunteer groups with an interest in our native herpetofauna in a more informal capacity.

2. Representing the volunteer sector at the national level:

We promote the position and views of the volunteer sector at national level and sit on a number of panels and forums. We also convene internal meetings in order to understand better the views of our volunteers, so that we can be more representative at national level.

3. Public outreach and education:

We promote positive messages about amphibians and reptiles with communities and the wider public, through direct engagement at events, seminars and training days; by working with other NGOs and land managers and the local/national media to develop an engaging and positive narrative; and by developing educational materials for pre-school and school-aged children.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 3

Principles:

Our guiding principles are:

Public benefit

The Board of Trustees is satisfied that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to public benefit guidance issued by the Charity Commission, and that the mission, aims and activities of ARG UK meets with these criteria.

Key Achievements:

1. Supporting the grass roots conservation of amphibians and reptiles:

ARG UK continues to support volunteers engaged in conservation activities, by providing a range of advice and support services. These include our series of Advice Notes, based on expert inputs from specialists from the volunteer groups and other organisations including wildlife NGOs, ecological consultants and statutory agencies. These can all be accessed from the ARG UK website, www.arguk.org, and are also promoted via social media, including our various Facebook groups and Twitter account.

On-line training and outreach – Regional Meetings

We continued to support the annual Herpetofauna Workers Meeting in partnership with Amphibian and Reptile Conservation, which was held on-line in February 2022, responding to on-going concerns about transmission of COVID19. The meeting was themed around non-native species, and we were pleased to welcome a range of virtual presentations covering snakes, turtles and lizards with over 150 delegates. In October 2022, we were also pleased to facilitate our first face to face regional ARG groups meeting since the beginning of the COVID-19 pandemic, welcoming over 100 delegates to a full day meeting of the South East ARGs at the University of Kent in Canterbury.

In addition to advice, ARG UK provides practical support to the ARGs through:

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 4

2. Supporting national projects

We coordinated volunteer action for a number of projects of national significance:

Make the Adder Count (MTAC) – We continued to support the Make the Adder Count surveys in 2022-23.

Survey and monitoring – The online herpetofauna recording portal, Record Pool in partnership with Amphibian & Reptile Conservation (ARC), continues to expand and function well with over 56,000 records from nearly 15,000 recorders right across the UK by the end of the 2022-23 year.

National Disease monitoring – We have continued to support the Garden Wildlife Health (GWH) Project, and our volunteers have been proactive in collecting information on amphibians and reptiles showing abnormalities. Our volunteers also provide a frontline resource for new pathogens, such as the deadly Batrachochytrium salamandrivorans (Bsal), a fungal pathogen that has already caused mass die-offs in wild European fire salamanders ( Salamandra salamandra ) in the Netherlands, Belgium and Germany and may pose a threat to our native newts. In partnership with the GWH project, Hampshire and Isle of Wight ARG (HIWARG), Buglife, and The Isle of Wight Reptilarium, we have continued to investigate the feeding behaviours of a novel leech that appears to be parasitizing common frog ( Rana temporaria ) and common toad ( Bufo bufo ) in larger than usual numbers with disease foci in South Devon and the Isle of Wight. Dr Angela Julian presented these findings at the First Global Amphibian and Reptile Disease Conference (GARD) hosted by the University of Knoxville in Tennessee in August 2022.

3. Amphibian and Reptile Group (ARG) Support

We support affiliated local ARG groups as needed with advice on setting up and governance and assistance for local conservation projects.

ARGWEB - We have developed a new system, specifically designed to support the volunteer ARGs, by providing a suit of online tools (apps) to enable groups to manage their members and other stakeholders including land managers and project partners in a GDPR compliant manner. ARGWEB also supports site-based amphibian and reptile surveys to allow for site monitoring, a toad patrol app, to enable patrollers to more easily collate amphibian numbers and patrollers’ effort. By enabling site managers and other partners, including ARC and Froglife, to access data for their sites in real time, it also provides a tool for site management. By the end of January 2023, 30 of our county-based groups adopted ARGWEB portals, with nearly 2,500 users signed up to the system and over 750,000 observation records for amphibians and reptiles.

4. Representing the volunteer sector at the national level:

To promote the position and views of the volunteer sector at national level we attend or sit on a number of project panels and forums these include: the herpetofauna specialist group, the Great Crested Newt Working Group, the Garden Wildlife Health Project Forum, the Adder Working Group and the Wildlife Gardening Forum. We liaise with other NGOs in the wildlife conservation sector, statutory agencies, local authority and private land managers and the relevant staff of the UK Government’s national conservation organisations: Natural England, Natural Resources Wales, Northern Ireland Environment Agency and Nature Scot. We also convene internal seminars and regional meetings in order to understand better the views of our volunteers so that we can be more representative at national level.

5. Public Outreach and Education:

Adder Community Networking – Building on approaches developed in Adders are Amazing! we are continuing to work with volunteers, land managers and local communities to conserve our native adder. In Northamptonshire, the local group are working with communities to monitor their local adder populations, and improve and restore habitat for the adder. This is promoting a better understanding by local residents and businesses, and a sense of the need to champion these timid, and much misunderstood animals. In October 2022 we ran a successful land manager adder networking day based in the Rockingham Forest, enabling 33 attendees from 19 different organizations including: volunteers from 5 ARGs, statutory agencies, NGOs, LA land managers and private estate managers; to discuss reptile conservation in an

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 5

informal environment, with an afternoon field trip to visit adder habitats and discuss the practical challenges land managers are facing.

Dragons in the Hills – 2022-23 represented the final year of activities for a major 3 year partnership project ‘Dragons in the Hills’, based in Northern Ireland supported by the National Lottery Heritage Fund for Northern Ireland. Working with our partners from Newry, Mourne and Down District Council, Ards and North Down Borough Council and The Herpetological Society of Ireland, as well as other stakeholders including the Ring of Gullion AONB, National Trust of Northern Ireland, NI ARG, Mourne Heritage Trust, Northern Ireland Water, An Tobar Wellness Centre, Bluebell Lane Glamping, Redbranch Bushcraft and other local land owners; we ran surveys and citizen science training days to find out more about the distribution of the three native amphibians and reptiles of Northern Ireland, the common frog, common lizard and smooth newt; and develop programmes with local communities and schools to conserve them. In the final year of the project researchers from the University of Central Lancashire (UCLan) were able to complete the evaluation with project participants, demonstrating the impact of this project in engaging, transferring knowledge, and enabling communities to come together to learn more about their natural landscape.

Dragons in the Hills is a community-led project, taking a creative approach to conservation, using arts, crafts, music and story-telling to bind the world of myth and legend with the natural world, alongside more traditional ecological survey techniques and habitat creation and restoration; to deepen the impact of the project and by working across communities encourage some ‘harder to reach’ groups to engage. We engaged local communities and land managers through our ‘Dragons Family Fun Nature Days’ reptile rambles and training days. To reduce barriers to engagement these were free and ‘local’ set in a variety of locations across the two districts. Over the 3 years of the project we reached out to 780 local families, and trained over 200 rangers and volunteers in ecological survey techniques, and community science outreach. We also engaged primary and secondary-aged school children through classroom-based activities and field trips to local sites, with fun and games as well as the nature rambles. The funding allowed us to offer the school days out for free – ensuring that every child had the opportunity to join in. In total the project worked with 12 schools, offering a total of 40 visits and online talks, for nearly 1,000 primary and secondary aged children across Newry, Mourne and Down and Ards and North Down districts. A further 150 children participated in our two schools’ art competitions, entering an impressive array of imaginative and accomplished mixed media art works featuring: drawing, painting, collage, crochet, sculpture, installations and videos.

In November 2022 the Dragons project team attended the NBN Trust Annual Recorders’ Conference at the Natural History Museum in London. The team presented a poster ‘Dragons in the Hills: Engaging citizen-science and community action to conserve Northern Ireland’s amphibians and reptiles’, in partnership with the UK Centre for Ecology and Hydrology. The UCLan team also presented a conference poster ‘Dragons in the Hills: Impacts of a community-based citizen science conservation programme in Northern Ireland on health, wellbeing, and nature connectedness’, at the 24th World IUHPE Conference on Health Promotion, May 15-19 2022, Montreal, Canada.

Ministry of Justice/HMPPS training and conservation programme ‘Improving the well-being of offenders and their

families by connecting them with the natural world’ – We continued to support the Ministry of Justice project, ‘A pond in every prison’ which aims to create a pond, or several ponds, in all 119 prisons in England and Wales. In February 2022 we also started a new innovation project ‘Improving the well-being of offenders and their families by connecting them with the natural world’, funded by the HMPPS Grants Programme in partnership with the University of Central Lancashire to explore the impacts of improving nature connectedness for prisoners and their families. During 2022-23 we visited a total of 13 prisons, offering group sessions for staff and prisoners themed on amphibians and reptiles, as well as wider discussions about conservation issues. We then expanded the learning with a series of practical projects for the prisoners which included pond and habitat creation within the prison grounds, and survey and monitoring activities.

Scottish National Adder Survey for NatureScot –Scottish Natural Heritage (SNH) originally commissioned an investigation in 1992-94 into the status and distribution of the adder ( Vipera berus ) in Scotland. A key part of this comprised a questionnaire sent to 1,972 farms which were randomly selected from each 10 km OS grid square across

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 6

Scotland and the inner isles, to find out more about reptile status in these locations; and a field survey of 17 sites distributed across Scotland anecdotally said to be ‘good’ for reptiles. In 2022-24, ARG UK and Amphibian and Reptile Conservation (ARC) were commissioned to repeat the questionnaire and survey to determine whether there has been a significant shift in the baseline established thirty years ago. ARG UK have taken responsibility for the physical survey part of the project, and secured permission to visit 16 sites. During the year, 95 volunteer surveyors were recruited, with 119 visits to the sites, supported by two spring volunteer and ranger training days in 2022-23. All three widespread Scottish reptiles were recorded, notably the adder, common lizard, and slow-worm, but sadly no sighting of the rarest native Scottish terrestrial reptile, the grass snake.

Future Plans and Next Steps

We will continue to support the ARGs by providing advice and support; representation at national level; regional and national meetings and by developing, or participating in projects or schemes they can adapt to local use. Other areas where ARGs have asked for support are with fundraising; toad patrolling; and public outreach. Above all, the volunteer groups value being connected, and knowing they are part of a bigger picture, working together to conserve our native amphibians and reptiles. We will also provide continued administrative support to the groups with provision of the free mini-websites, along with the recording and monitoring tools contained within Record Pool and ARGWEB.

We will continue to expand our major conservation campaign for adders, in partnership with other NGOs. We will reinforce a narrative highlighting the vulnerability of this iconic native reptile through local and national media, and continue to collect records across the UK to establish baseline distribution data. A part of this programme will include running additional land manager adder networking days, in different parts of the country to reach as many land owners and land managers as possible. We will also continue to work alongside other NGOs and the Environment LINK to ensure that environmental protections for all amphibians and reptiles remain in place, and legislation continues to protect these species.

More generally, we aim to increase the engagement of the local groups with widespread species surveys (all species), and by allowing for better communication between surveyors working towards common standards monitoring. We will continue to support projects and partnerships that deliver conservation gains for all native species of herpetofauna, and develop opportunities for our volunteers to engage in wider conservation projects, as well as local outreach and conservation.

Specific projects that we will be engaging with in the coming 2023-24 year include: the HMPPS funded innovation project in partnership with the University of Central Lancashire ‘Improving the well-being of offenders and their families by connecting them with the natural world’, which aims to understand more about the benefits of nature connectedness for those in a custodial environment; and the NatureScot funded Scottish National Adder Survey. We will also complete the final project activities and evaluation of impact of the National Lottery Heritage Funded ‘Dragons in the Hills’ and will aim to disseminate its findings in peer reviewed journals and at international conferences. All of these projects have a common ‘citizen science’ approach, and additional funding bids in 2023-4 will seek to support this outreach and knowledge exchange, and build on the learning from all of these projects as well as ‘Adders are Amazing!’, to engage a greater number and diversity of the wider public in amphibian and reptile conservation activities.

And finally, we will aim to continue to run innovative online and in person seminars and workshops focussing on key aspects and discussions that affect reptile and amphibian conservation, and broaden our social media, expanding our portfolio from FaceBook and Twitter into Instagram and other platforms that are widespread, especially with a younger demographic.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 7

Financial Report for Amphibian and Reptile Groups of the UK for the period from 1 February 2022 - 31 January 2023.

Financial Review:

Review of Results:

We have raised a total of £33,864 since February 2022 (against income of £65,053 in 2021-22), with expenditure of £79,094 (against expenditure of £72,340 in 2021-22). Detailed breakdowns are at the end of this document.

Reserves Policy:

The Trustees of ARG UK have agreed to maintain unrestricted reserves to meet the requirements of ARG UK’s working capital and to meet any temporary shortfall in funds or cover unexpected expenditure to enable ARG UK to fulfil its charitable objectives. Working capital is defined as the equivalent of 6 months’ unrestricted expenditure.

The Board of Trustees reviews the Reserves Policy and amount of reserves required annually as part of the budget setting process. The unrestricted reserves at the end of this period were £36,568 (compared with £57,313 of unrestricted reserves in 2021-22) and comply with this policy.

Restricted reserves represent unspent monies received from donors who have specified conditions as to their use on agreed projects. These funds are fully covered by matched assets.

The Board of Trustees considers that reserves as held at year end are sufficient for operating the organisation and therefore continues to adopt a going concern basis in preparing the accounts.

Risk Management:

The Board of Trustees has assessed the major risks to which the charity is exposed, in particular those relating to the operations, finances, reputation and business of ARG UK. The likelihood and impact of material risks are reviewed by the Board on an annual basis at Trustee meetings. The Coordinator updates and assesses the risk management matrix, and has a duty to report any significant changes to trustees.

Structure, governance and management

ARG UK is a Charitable Incorporated Organisation (no. 1165504) registered on 10 February 2016 with the Charity Commission for England and Wales. Membership of the CIO is open to all local constituted volunteer groups whose principal objective is the conservation of native amphibians and reptiles and who, by applying for membership, have indicated their agreement to become a member and acceptance of the duty of members. ARG UK is governed by its Constitution which follows the Association model. All members of the organisation and Trustees are appointed in accordance with the Constitution. There must be at least four and no more than 11 charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum.

All trustees were subject to re-election at the first AGM of the organisation, and then subject to retirement by rotation. The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot. The vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled. The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed, or as an additional charity trustee, provided that the limit on the number of charity trustees would not as a result be exceeded. Charitable Trustees may exercise all the powers of the organisation subject to the Charity’s Act 2011 and the Constitution.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 8

Board appointments are based on the need of the Board of Trustees as a whole to have the skills and experience to agree ARG UK’s strategy and policies and monitor their implementation. Every charity trustee must be a natural person. Trustees are recruited from a wide range of backgrounds, but must be approved by majority vote by the members at the annual general meeting. The Honorary Officer of the Association is the Chairperson. An honorary Treasurer and Vice Chairperson may also be elected by the trustees. The Trustees are listed on page 2.

Membership of the CIO is open to all local constituted volunteer groups whose principal objective is the conservation of native amphibians and reptiles and who, by applying for membership, have indicated their agreement to become a member and acceptance of the duty of a member. An organisation or a corporate body that is a member of the CIO may, in accordance with its usual decision-making process, authorise a person to act as its representative at any general meeting of the CIO.

It is the duty of each member of the CIO to exercise his or her powers as a member of the CIO in the way he or she decides in good faith would be most likely to further the purposes of the CIO. Membership of the CIO cannot be transferred to anyone else except in the case of an individual representing an organisation which is not incorporated, whose membership may be transferred by the unincorporated organisation to a new representative.

Subject to the following provisions, the quorum for general meetings shall be the greater of 5% of members or three members. An organisation represented by a person present at the meeting, is counted as being present in person.

The Board of Trustees appoint the Coordinator to manage the day-to-day operations of the organisation and to ensure statutory reporting requirements are fulfilled. The Coordinator is assisted by a small team of volunteers. ARG UK appreciates the extensive support it receives from volunteers without which it would not be possible to carry out such a varied and extensive programme.

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Board of Trustees to prepare accounts for financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) which give a true and fair view of ARG UK’s financial activities during the year and of its financial position at the end of the year. In preparing accounts giving a true and fair view, the Board of Trustees should follow best practice and:

The Trustees are responsible for the keeping of accounting records which disclose with reasonable accuracy the financial position of ARG UK. They are also responsible for safeguarding the assets of ARG UK and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Board of Trustees

Chris Monk, Chair (appointed February 2016)

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 9

Independent examiner’s report to the Trustees of Amphibian and Reptile Groups of UK, CIO (Charity number: 1165504)

I report on the accounts of the Charity for the year ended 31 January 2023, which are set out on pages 11 to 17.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The charity’s gross income is between £25,000 and £500,000, and the charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act), but that an independent examination is required. I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

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 consideration of any unusual items or disclosures in the accounts, and the seeking of 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:

  2. to keep accounting records in accordance with section 130 of the 2011 Act and

  3. to prepare accounts which accord with the accounting records, comply with the accounting requirements set out in the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)

have not been met; or

Sheila Parry FCCA

SPX Oxford 19 Paradise St, Oxford, OX1 1LD

Date: 18[th] October 2023

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 10

Statement of Financial Activities (including income and expenditure) for ARG UK, Charity number: 1165504 for the year ended 31 January 2023

Income and endowments
from:
Note
Donations and legacies
2
Charitable activities
3
Investments
Total
Expenditure on:
Raising funds
4
Charitable activities
5
Total
Net income / expenditure
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Total funds carried forward		 Unrestricted
funds
£
4,837
20,135
-
24,972
2,407
43,310
45,717
- 20,745
-
- 20,745
57,313
36,568		 2023
Restricted
funds
£
1,000
7,892
-
8,892
-
33,377
33,377
- 24,485
-
- 24,485
33,923
9,438		 Total
funds
£
5,837
28,027
-
33,864
2,407
76,687
79,094
- 45,230
-
- 45,230
91,236
46,006		 Unrestricted
funds
£
7,451
9,892
-
17,343
2,521
19,941
22,462
- 5,119
-
- 5,119
62,432
57,313		 2022
Restricted
funds
£
47,510
200
-
47,710
-
49,878
49,878
- 2,168
-
- 2,168
36,091
33,923		 Total
funds
£
54,961
10,092
-
65,053
2,521
69,819
72,340
- 7,287
-
- 7,287
98,523
91,236

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 11

Balance Sheet ARG UK, Charity number: 1165504 as at 31 January 2023

Notes
FIXED ASSETS
Tangible Assets
8
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS:Amounts falling due within one
year
9
NET CURRENT ASSETS
NET ASSETS
INCOME FUNDS
General funds
13
Restricted funds
13
TOTAL FUNDS		 2023
£
£
-
-
47,214
47,214
- 1,208
46,006
46,006
36,568
9,438
46,006		 2022
£
£
-
423
91,695
92,118
- 882
91,236
91,236
57,313
33,923
91,236		 2022
£
£
-
423
91,695
92,118
- 882
91,236
91,236
57,313
33,923
91,236
91,236
57,313
33,923
91,236

ARG UK is registered as a Charitable Incorporated Organisation (CIO): which is a charity registered as a body corporate under Part 11 of the Charities Act 2011. This status confers a duty to file accounts and the trustees’ annual report online with the Charity Commission. Because charitable income is between £25,000 and £500,000, there is no requirement for an audit, but there is a requirement for an independent examination.

For the financial year ended 31 January 2023, ARG UK constitutes a public benefit entity as defined by SORP (FRS 102): and follows the Statement of Recommended Practice: Accounting and Reporting by Charities 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 2015) which was published on 16 July 2014.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which have been prepared in accordance with revised Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2015), issued in July 2014. The trustees consider there are no material uncertainties about the trusts ability to continue as a going concern.

Approved by the Board on 17.10.23 and signed on its behalf by:

Chris Monk, Chair of Trustees

The notes on pages 13 to 17 form an integral part of these financial statements.

12

Notes to the Financial Statements for the Year Ended 31 January 2023

1) Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the revised Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2015), issued in July 2014.

Fund accounting policy

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

Restricted 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.

Further details of each fund are disclosed in notes 13 and 14.

Income

Income including donations, legacies and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Income from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate. Investment income is recognised on a receivable basis. Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

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.

The cost of fundraising

This represents the costs of inducing others to make gifts or donations to the charity.

Pensions accounting policy

The charity operates a defined contribution pension scheme with NEST. The pension cost represents the amount of contributions payable to the scheme in one year.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Fixed assets

Individual assets are capitalised if they can be used for more than one year and cost at least £500.

Depreciation

Depreciation on tangible fixed assets is calculated to write down the cost in equal instalments over their expected useful lives.

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 13

Notes to the Financial Statements for the Year Ended 31 January 2023 (continued)

2) Donations and legacies

2) Donations and legacies
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Grants for project activities
National Lottery Heritage Fund - - - 40,000
North Northamptonshire Council/ East
Northamptonshire Resource Management - - - 4,999
Facility Fund
- - - 44,999
Donations from individuals
Individual donations 4,837 1,000 5,837 9,962
4,837 1,000 5,837 9,962
- -
4,837 1,000 5,837 54,961
3) Income from charitable activities
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Training course fees - - - 770
Sponsorship 557 - 557 -
Events 2,060 - 2,060 -
Ecological / project services 17,518 7,892 25,410 9,322
20,135 7,892 28,027 10,092

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 14

Notes to the Financial Statements for the Year Ended 31 January 2023 (continued)

4) Expenditure on fundraising

Staff costs Unrestricted
funds
£
2,407
2,407		 2023
Restricted
funds
£
-
-		 Total
funds
£
2,407
2,407		 2022
Total
funds
£
2,521
2,521

5) Expenditure on charitable activities

Analysis by expenditure type
Volunteer costs
Website costs
Office support
Insurance (ARG UK)
Project costs
Staff costs (incl pensions)
Travel costs
Governance costs		 Unrestricted
funds
£
616
689
660
1,762
11,522
21,661
5,800
600
43,310		 2023
Restricted
funds
£
320
-
-
-
8,598
23,388
1,072
-
33,378		 Total
funds
£
936
689
660
1,762
20,120
45,049
6,872
600
76,688		 2022
Total
funds
£
1,072
539
5,578
1,541
13,686
44,500
2,603
300
69,819
Analysis by activity type
Supporting grass roots conservation
Volunteer representation at national level
Public outreach and education		 2023
Total
funds
£
55,366
7,909
15,819
79,094		 2022
Total
funds
£
50,638
7,234
14,468
72,340

6) Related Party transactions

There were no related party transactions.

7) Taxation

The organisation is a registered charity (CIO) and is, therefore, exempt from Corporation taxation.

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 15

Notes to the Financial Statements for the Year Ended 31 January 2023 (continued)

8) Fixed assets

Computers
and
equipment
£
Costs
At 1 February 2022
581
Additions
-
At 31 January 2023
581
Accumulated depreciation
At 1 February 2022
581
Charge for year
-
At 31 January 2023
581
Net book value
At 1 February 2022
-
At 31 January 2023
-
9)
Creditors (amounts falling due within one year)
2023
£
Payroll taxes
608
Accruals
600
1,208
10)
Independent Examination and other financial service fees
2023
£
Independent Examiner's fees
234
Other financial services from SPX
624
858
11)
Staff costs and employee benefits
2023
£
Wages and salaries
46,402
Employer's pension contributions
993
Employer's National Insurance
-
47,395		 2022
£
582
300
882
2022
£
234
624
858
2022
£
43,948
1,178
-
45,126

Average head count: 2 (2022: 2) No employees received employee benefits of more than £60,000

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 16

Notes to the Financial Statements for the Year Ended 31 January 2023 (continued)

12) Remuneration and benefits of key management personnel

Trustee Nigel Hand was reimbursed for expenses of £416.10 incurred whilst delivering specialist training events for the Northamptonshire Adder Project funded by The Green Recovery Challenge Fund in 2022-23 (2022: nil).

The full total for governance costs of £600 also includes costs relating to the professional fee for the examiners’ report, professional trustee training, and costs of running trustees’ meetings (2021-22, £300).

13) Analysis of funds

Unrestricted funds:
General funds
Restricted funds:
100% fund
Sefton coast sand lizard conservation
Dragons in the Hills
Northants ARG - adder project		 As at 1
February
2022
£
57,313
5,856
250
27,853
- 36
33,923
91,236		 Income
£
24,972
1,000
250
4,350
3,292
8,892
33,864		 Expenditure
£
- 45,717
- 690
- 52
- 30,007
- 2,628
- 33,377
- 79,094		 As at 31
January
2023
£
36,568
6,166
448
2,196
628
9,438
46,006

14) Analysis of net assets by funds

4)
Analysis of net assets by funds
Tangible fixed assets
Cash at bank and in hand
Debtors
Current liabilities		 General
funds
£
-
37,776
-
- 1,208
36,568		 Restricted
funds
£
-
9,438
-
-
9,438		 Total
£
-
47,214
-
- 1,208
46,006

Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2023 17