## **Amphibian and Reptile Groups of the UK**
Charitable Incorporated Organisation Charity Number: 1165504
## **Annual Report and Financial Statements for the year ending 31 January 2025**
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 (resigned February 2024)
Alice Pawlik
Suzie Collinson
Jeanette Hall
Erik Paterson
Catharine Wuster (elected February 2024)|
|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 2025.
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 2
## **Trustees’ Report for Amphibian and Reptile Groups of the UK from**
## **1 February 2024 – 31 January 2025**
## **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, workshops, 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.
## **Principles:**
Our guiding principles are:
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 3
- Everyone is welcome! We do not discriminate on the basis of age, gender, disability, ethnicity, belief, socio economic background or any other characteristic. We aim to be inclusive and proactively break down barriers, encouraging all members of society to become involved with wildlife conservation.
- We work through collaboration, using existing networks or by developing new groups and partnerships.
- We believe people learn most effectively from their peers and enable those we work with to take action within their own networks through mentoring and other forms of support.
## **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.
## **Conferences, meetings, training and outreach**
We continued to support the annual Herpetofauna Workers Meeting in partnership with Amphibian and Reptile Conservation, which was held in Fareham in Hampshire in February 2024. We were pleased to welcome nearly 200 delegates to an interesting and varied programme covering all aspects of amphibian and reptile conservation. ARG UK presented: ‘Suckers for amphibians’: Investigating the occurrence of leech predation on amphibians in Southern England’, a citizen science project investigating unusual feeding behaviours in a non-native leech, _Batracobdella algira_ , in Southern England. This was a partnership project with the Hampshire and Isle of Wight Amphibian and Reptile Group (HIWARG), The Isle of Wight Reptilarium, The Institute of Zoology, Buglife and the University of Silesia in Katowice, Poland.
ARG UK also provides practical support to the ARGs through:
- a) Provision of an **umbrella insurance scheme** , at no cost, to affiliated ARGs. This provides public and employer liability for the groups, and enables them to attend public events, run training sessions, surveys and practical conservation tasks for volunteer members and the wider public.
- b) _**100% fund**_ – the ARG UK small grants scheme provides affiliated ARGs with grants of up to £500 for practical conservation to benefit amphibian and reptiles. In 2023-24 we provided a total of £304.48 to North Merseyside Amphibian and Reptile Group (NMARG) to cover the costs of new branded hi vis vests and movable banners to highlight volunteer action and safeguard NMARG volunteers. We would like to thank our corporate sponsor, Habitat Aid, and all of our individual donors for their generous support for this fund.
- c) Provision of **free mini-websites** , enabling small volunteer groups to get up and running at no cost.
- d) Support for **regional meetings** including the annual **Herpetofauna Workers Meeting** , which attracts over 200 delegates and is the main forum for the sector. The ARGs also organise smaller regional meetings, and ARG UK supports other organisations running herpetofauna themed events.
- e) Support and advice with fundraising, administration, training and governance, where requested.
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 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 2024-25, and are working closely with researchers at UK CEH to further interrogate this important, long-term data set on our native adder.
_**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 72,000 records from nearly 20,000 recorders right across the UK by the end of the 2024-25 year.
_**National Disease monitoring**_ – We have continued to support the Garden Wildlife Health (GWH) Project
(www.gardenwildlifehealth.org), 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, non-native leech, _Batracobdella algira_ on common frog ( _Rana temporaria_ ) and common toad ( _Bufo bufo_ ).
## **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 an online portal, 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 2025, 32 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.
## **3. 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 NatureScot. 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.
## **4. 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 2024-25 we ran two land manager adder networking days: the first on the Somerset Levels, led by the Reptile and Amphibian Group of Somerset (RAGs) in partnership with the RSPB, Somerset Wildlife Trust and Natural England; and a second on Cannock Chase, supported by Shropshire and Staffordshire ARG (SAS ARG), Forestry England, Cannock Chase Council and the Cannock Chase National Landscape Partnership. Following on from this we have co-developed a new project on Cannock Chase in partnership with the UK Centre for Ecology and Hydrology, The Cannock Chase National Landscape Partnership, 17 local land managers with support from SAS ARG, Birmingham and Black Country ARG (BB&C ARG), Warwickshire Amphibian and Reptile Team (WART) and Nottinghamshire ARG (Notts ARG). The project was able to secure funding
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 5
from DEFRA’s Farming in Protected Landscapes (FiPL) scheme, to fund extensive volunteer survey effort across the Chase and validate the UKCEH adder habitat model, and support new adder-sympathetic habitat creation and restoration.
_**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 2024 we completed the second year of activities under the 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. We re-visited 14 prisons, expanded the learning from year 1 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 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 coordinated the physical survey part of the project, and secured permission to visit 16 sites. During 2023-24, volunteer surveyors completed 103 site visits, supported by two spring volunteer and ranger training days. All three widespread Scottish reptiles were recorded, notably the adder, common lizard, and slow-worm, as well as common frog, common toad and small newts, but sadly no sighting of the rarest native Scottish terrestrial reptile, the grass snake.
**Secretive Serpents** - In partnership with the UK Centre for Ecology and Hydrology (UK CEH); local conservation NGOs including Norfolk Wildlife Trust, Suffolk Wildlife Trust, RSPB and National Trust; as well as Forestry England and the Norfolk and Suffolk Biological Recording Centres, we started a survey and monitoring programme supported by Natural England to collect and collate records for reptiles across Norfolk, Suffolk and Essex. This information will be used to refine our adder habitat suitability model to allow us to identify areas of good habitat, and opportunities for habitat connectivity across the landscape. Although concentrating on adders, the survey aims to find out more about all herpetofauna species including slow-worm, common lizard, grass snake and any amphibians.
The findings from this study will be used to inform conservation efforts to find out which areas will provide the most benefit for creating habitat corridors for adders in Norfolk, Suffolk and Essex, working with landowners and local stakeholders to create better quality, more joined up habitat.
## **Publications from 2024 - 25**
Elfering, R., Mannix, S., Allain, S., Ambu, J., Crochet, P.A., van Doorn, L., Dufresnes, C., Jehle, R., Julian, A., Baird, F.K. and O’Brien, D., 2024. Extreme genetic depletion upon postglacial colonization hampers determining the provenance of introduced palmate newt populations. _Amphibia-reptilia_ , _45_ (3), pp.349-356.
Gardner, E., Robinson, R. A., Julian, A., Boughey, K., Langham, S., Tse-Leon, J., ... & Bullock, J. M. (2024). A family of process-based models to simulate landscape use by multiple taxa. _Landscape Ecology_ , _39_ (5), 102.
Seilern-Macpherson, K., Lawson, B., Macadam, C., West, P., Reed, N., Gibson, L., Świątek, P., Gajda, Ł., Cunningham, A., Heaver, J., & Julian, A. (2024). Predation of anurans in southern England by _Batracobdella algira_ , a leech previously unknown in the UK. _The Herpetological Journal_ . 34. 221-227. 10.33256/34.4.221227.
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 6
## **Future Plans and Next Steps**
We will continue to support the ARGs by providing advice and support; representation at the 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 continue to 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; as well as regional and national meetings. We are planning to run the next in our series of international Vanishing Viper events at the University of Chester in September 2025, and are looking forward to another ground-breaking event that will consider how best to conserve the adder at a landscape level.
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 2025-26 year include: working in partnership with Cannock Chase National Landscape and Staffordshire Wildlife Trust to create a film about adders on Cannock Chase; ‘Secretive Serpents’ – mapping adders in East Anglia and Essex to identify potential for conserving adder sites, and connecting their habitats; ‘Travelling toadlets’ – a project to better understand how toad metamorphs behave in their first year, and to gather empirical evidence to support common toad welfare. All of these projects have a common ‘citizen science’ approach, and additional funding bids in 2025-26 will seek to support this outreach and knowledge exchange, and build on the learning from all of these projects, 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 Bluesky into Instagram and other platforms that are widespread, especially with a younger demographic.
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 7
## **Financial Report for Amphibian and Reptile Groups of the UK for the period from 1 February 2024 - 31 January 2025.**
## **Financial Review:**
## **Review of Results:**
We have raised a total of £40,905 since February 2024 (against income of £66,572 in 2023-24), with expenditure of £49,416 (against expenditure of £64,872 in 2023-24). 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 £16,603 (compared with £26,548 of unrestricted reserves in 2023-24) 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 2025 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:
- Select suitable accounting policies and apply them consistently,
- Make judgements and estimates that are reasonable and prudent,
- Follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts,
- Prepare the accounts on a going concern basis unless it is inappropriate to presume that ARG UK will continue in operation,
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 2025 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 2025, 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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 2019 SORP
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes 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:
- to keep accounting records in accordance with section 130 of the 2011 Act and
- 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
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sheila Parry FCCA
SPX Oxford 19 Paradise St, Oxford, OX1 1LD
Date: 22 August 2025
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 10
## **Statement of Financial Activities (including income and expenditure) for ARG UK, Charity number: 1165504 for the year ended 31 January 2025**
|**Income and**
**endowments from:**
Note
Donations and legacies
2
Charitable activities
3
**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
£
15,216
22,860
**38,076**
2,929
45,092
**48,021**
**- 9,945**
7,185
**- 2,760**
26,548
**23,788**|2025
Restricted
funds
£
2,029
800
**2,829**
-
1,395
**1,395**
**1,434**
- 7,185
**- 5,751**
21,158
**15,407**|Total
funds
£
17,245
23,660
**40,905**
2,929
46,487
**49,416**
**- 8,511**
-
**- 8,511**
47,706
**39,195**|Unrestricted
funds
£
4,830
40,472
**45,302**
2,717
52,605
**55,322**
**- 10,020**
-
**- 10,020**
36,568
**26,548**|2024
Restricted
funds
£
7,820
13,450
**21,270**
-
9,550
**9,550**
**11,720**
-
**11,720**
9,438
**21,158**|Total
funds
£
22,650
43,922|
|---|---|---|---|---|---|---|
|||||||**66,572**|
|||||||2,717
62,155|
|||||||**64,872**|
|||||||**1,700**
-|
|||||||**1,700**
46,006|
|||||||**47,706**|
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 11
## **Balance Sheet ARG UK, Charity number: 1165504 as at 31 January 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
**CREDITORS:**Amounts falling due within one
year
10
**NET CURRENT ASSETS**
**NET ASSETS**
**INCOME FUNDS**
General funds
14
Restricted funds
14
**TOTAL FUNDS**|**2025**
**£**
**£**
-
1,625
38,526
40,151
- 956
39,195
39,195
23,788
15,407
39,195|**2024**
**£**
**£**
-
4,135
44,518
48,653
- 947
47,706
47,706
26,548
21,158
47,706|**2024**
**£**
**£**
-
4,135
44,518
48,653
- 947
47,706
47,706
26,548
21,158
47,706|
|---|---|---|---|
||||47,706|
||||26,548
21,158|
||||47,706|
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 2025, 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).
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 2019). The trustees consider there are no material uncertainties about the trusts ability to continue as a going concern.
Approved by the Board on (needs new 2025 date), 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 2025**
## **1) Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2019).
## **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 2025 13
## **Notes to the Financial Statements for the Year Ended 31 January 2025 (continued)**
## **2) Donations and legacies**
|**)**
**Donations and legacies**|||||||
|---|---|---|---|---|---|---|
|**Donations from individuals**
Individual donations
Grants|Unrestricted
funds
£
5,216
10,000
**15,216**|2025
Restricted
funds
£
2,029
-
**2,029**|Total
funds
£
7,245
10,000
**17,245**|Unrestricted
funds
£
4,830
-
**4,830**|2024
Restricted
funds
£
7,820
-
**7,820**|Total
funds
£
12,650
-|
|||||||**12,650**|
## **3) Income from charitable activities**
|Events
Ecological / project services|Unrestricted
funds
£
-
22,860
**22,860**|2025
Restricted
funds
£
-
800
**800**|Total
funds
£
-
23,660
**23,660**|Unrestricted
funds
£
87
40,385
**40,472**|2024
Restricted
funds
£
-
13,450
**13,450**|Total
funds
£
87
53,835|
|---|---|---|---|---|---|---|
|||||||**53,922**|
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 14
## **Notes to the Financial Statements for the Year Ended 31 January 2025 (continued)**
## **4) Expenditure on fundraising**
|Unrestricted
funds
£
Staff costs
2,929
**2,929**
**)**
**Expenditure on charitable activities**
Unrestricted
funds
£
**Analysis by expenditure type**
Volunteer costs
-
Website costs
3,531
Office support
657
Insurance (ARG UK)
2,159
Project costs
10,109
Staff costs (incl pensions)
26,358
Travel costs
1,638
Governance costs
640
**45,092**
**Analysis by activity type**
Supporting grass roots conservation
Volunteer representation at national level
Public outreach and education|2025
Restricted
funds
£
-
**-**
2025
Restricted
funds
£
100
-
-
-
1,295
-
-
-
**1,395**|2025
Restricted
funds
£
-
**-**
2025
Restricted
funds
£
100
-
-
-
1,295
-
-
-
**1,395**|Total
funds
£
2,929
**2,929**
Total
funds
£
100
3,531
657
2,159
11,404
26,358
1,638
640
**46,487**||Unrestricted
funds
£
2,717
**2,717**
Unrestricted
funds
£
114
847
1,342
1,978
22,206
24,449
1,051
618
**52,605**
2024
Total
funds
£
45,411
6,487
12,974
**64,872**|2024
Restricted
funds
£
-
**-**
2024
Restricted
funds
£
161
-
-
-
5,494
3,895
-
-
**9,550**|Total
funds
£
2,717
**2,717**
Total
funds
£
274
847
1,345
1,978
27,700
28,342
1,051
618
**62,155**|
|---|---|---|---|---|---|---|---|
||||2025
Total
funds
£
34,591
4,941
9,883
**49,415**|||||
|||||||||
## **5) Expenditure on charitable activities**
## **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 2025 15
## **Notes to the Financial Statements for the Year Ended 31 January 2025 (continued)**
## **8) Fixed assets**
|Computers
and
equipment
£
Costs
At 1 February 2024
581
Additions
-
At 31 January 2025
581
Accumulated depreciation
At 1 February 2024
581
Charge for year
-
At 31 January 2025
581
Net book value
At 1 February 2024
-
At 31 January 2025
-
**9)**
**Debtors**
2025
£
Trade debtors
1,625
1,625
**10)**
**Creditors (amounts falling due within one year)**
2025
£
Payroll taxes
356
Accruals
600
956
**11)**
**Independent Examination and other financial service fees**
2025
£
Independent Examiner's fees
180
Other financial services from SPX
420
600|2024
£
4,135|
|---|---|
||4,135|
||2024
£
347
600|
||947|
||2024
£
180
420|
||600|
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 16
## **Notes to the Financial Statements for the Year Ended 31 January 2025 (continued)**
## **12) Staff costs and employee benefits**
|**2)**
**Staff costs and employee benefits**|||
|---|---|---|
|Wages and salaries
Internship bursary
Employer's pension contributions
Employer's National Insurance|2025
£
27,584
600
1,103
-
29,287|2024
£
30,003
-
1,056
-|
|||31,059|
Average head count: 1 (2024: 1)
No employees received employee benefits of more than £60,000
## **13) Remuneration of trustees and benefits of key management personnel**
No trustees received any remuneration for their roles as trustees.
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 (2023-24, £600).
## **14) Analysis of funds**
||As at
2024|Income|Expenditure|Expenditure|Transfers|As at
2025|
|---|---|---|---|---|---|---|
||£|£|£||£|£|
|Unrestricted funds:|||||||
|General funds|26,548|38,076|- 48,021||7,185|23,788|
|Restricted funds:|||||||
|100% fund|5,846|1,929||- 305|-|7,470|
|Sefton sand lizards|670|100||- 511|-|259|
|Dragons in the Hills|7,185|-||-|- 7,185|-|
|Northants ARG - adder project|650|800||- 424|-|1,026|
|Herefordshire ARG|6,807|-||- 155|-|6,652|
||21,158|2,829|-|1,395|- 7,185|15,407|
||||||||
||47,706|40,905|- 49,416||-|39,195|
## **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
£
-
23,119
1,625
- 956
23,788|Restricted
funds
£
-
15,407
-
-
15,407|Total
£
-
38,526
1,625
- 956|
||||39,195|
Amphibian and Reptile Groups of UK – Annual review to 31 Jan 2025 17