.
REGISTERED CHARITY NUMBER: 1167953
Reporteport of the the TrustTrusteesand é LiWAN\ \Ss |FlSSHeTF RARYePADY Unaudited Financial Statements SX 7ieneeee| for the Year Ended 5 April 2021
for
Plan B.Earth
Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
,
Plan B.Earth
Contents of the Financial Statements for the year ended 5 April 2021
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|Page|
|Report|of the|Trustees|1|to|5|
|Independent|Examiner's Report|6|
|Statement of Financial|Activities|7|
|Balance Sheet|8|
|Notes to|the|Financial|Statements|9|to|12|
|Detailed|Statement|of Financial Activities|13|
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Plan B.Earth
Report of the Trustees for the year ended 5 April 2021
The trustees present their report with the financial statements of the charity for the year ended 5 April 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
(a) to promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment including, in particular :
(1) promote the implementation and application of internationally recognized rules and principles of environmental law (ii) develop and advancing legal strategies and actions to prevent average global warming exceeding the temperature goal agreed by governments and to prevent increasing ocean acidification, and (iii) promote and supporting the development of legal, regulatory and policy frameworks to support the realisation of internationally recognised climate change and other environmental goals (including by providing technical assistance to developing countries).
(b) to promote human rights in so far as they are threatened or adversely affected by the impacts of climate change and other environmental degradation.
(c) to provide relief to those affected by climate change and other environmental degradation, in particular by supporting the development of principles and regimes for preventing and compensating loss and damage. (d) to advance the education of the public, and to raise awareness among policy-makers, in relation to climate change, ocean acidification and other environmental threats, in particular by developing and publishing relevant tools and information resources.
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Plan B.Earth
Report of the Trustees
for the year ended 5 April 2021
OBJECTIVES AND ACTIVITIES
Significant activities
We confirm that we, the Plan B Trustees, have had regard to the Charity Commission's public benefit guidance in exercising our responsibilities.
In the reporting period Plan B has advanced,
Object a) above, in particular by:
" Sending the UK Government a letter before action over its bailouts for polluters " Sending the UK Government a letter before action over its failure to take practical and effective measures to tackle the climate crisis, in alignment with the Paris Agreement temperature limit of 1.5 °C " Commencing legal action against the UK Government over its failure to take practical and effective measures to tackle the climate crisis, in alignment with the Paris Agreement temperature limit of 1.5 °C
Object b) above, in particular by:
" Highlighting the threat to human rights from the climate and ecological emergency through legal argumentation " Framing our claim against the UK Government in terms of human rights violations, specifically violations of the right to life and the right to family life and the prohibition against discrimination in the enjoyment of those rights (Articles 2, 8 and 14 of the European Convention on Human Rights) " Supporting those whose rights to freedom of expression and freedom of assembly are threatened by measures to marginalise protest against climate and racial injustice (contrary to Articles 10 and 11 of the ECHR).
Object c) above, in particular by:
"Including within our legal action against the UK Government a ground of claim, focussed on the failure to implement a legal and administrative framework to provide compensation, reparation and redress for those suffering climate change loss and damage.
Object d) above, in particular through:
" Working with the Stop The Maangamizi campaign, the Global Majority vs campaign, Extinction Rebellion and others to raise public awareness of the intersection between climate and racial injustice, and the UK's role, through the City of London, in financing the carbon economy internationally " Working with senior media executives to develop their understanding of the dire consequences of breaching the 1.5 *C temperature limit ahead of COP26 " Numerous contributions to national media, broadcast and print, including the BBC and the Independent.
Throughout the reporting period Plan B has discharged its objectives by working in collaboration with other organisations and individuals sharing its objectives. Plan B has no paid staff and is based on volunteering.
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Plan B.Earth
Report of the Trustees for the year ended 5 April 2021
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Plan B's primary objective, like that of so many other civil society organisations in the UK and internationally, is to ensure compliance with the Paris Agreement on Climate Change, which requires countries to co-operate, on the basis of equity, to limit average global temperature rise to 1.5C and well below 2¢C. Plan B, like so many others, is failing in that objective. According to the IPCC and the UK's Climate Change Committee, on the current emissions trajectory, the 1.5C threshold may be breached anytime from 2030. Instead of the urgent and rapid reduction in global greenhouse gas emissions, global emissions, financed in substantial part through the City ofLondon, continue to _ rise.
Plan B's main "achievement", alongside others, has been to contribute to the raising of awareness concerning the extreme seriousness of the situation, in particular through legal action. Public concern is at a record high. In the words of James Baldwin:
"Not everything that is faced can be changed, but nothing can be changed until it is faced."
Internal and external factors
In December 2020, Tim Crosland, in his personal capacity, and not as a Director of Plan B, broke the embargo on the Supreme Court judgment concerning Heathrow expansion as an act of protest against what he considered to be as the Court's disregard for the Paris Agreement temperature limit. More than a hundred leading scientists and economists, including the Government's former Chief Scientific Adviser, Sir David King, wrote a letter to the Supreme Court in support of Tim's position, stating: "The rule of law, including international law, is a vital part of the fabric of a democratic society and it is key to securing the safety of our interconnected world. We understand why Tim Crosland of Plan B.Earth felt it necessary to raise the alarm about the goals of the Paris Agreement being ignored by British courts. We remind the Court of its own obligations under the Human Rights Act 1998 to safeguard the right to life. That entails taking all reasonable measures to ensure respect for the entirety of the Paris Agreement."
The Supreme Court referred the matter both to the Attorney General and to the Charity Commission. The Attomey General brought proceedings for contempt of court against Tim, and the Supreme Court fined him £5,000 and ordered him to pay costs of £15,000.
The Charity Commission conducted an investigation into the matter but did not take punitive action either against Tim or Plan B. Following a letter from Charity Commission, however, the Board of Trustees agreed that the meeting held by the Trustees to consider the issue should have involved a process of deliberation in Tim's absence, in accordance with the Plan B constitution.
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Plan B.Earth
Report of the Trustees for the year ended 5 April 2021
FINANCIAL REVIEW
Investment policy and objectives During the reporting period, Plan B's income was £52,091.66, consisting principally of:
" £40,000 received from the Government Legal Department for legal costs "£11,000 donations from members of the public " £1,000 refund from a supplier
Plan B's total spend during the reporting period was £9,143.07, breaking down as follows:
-
£3000 contractors (social media support)
-
" £3446.44 relating to property rental
" £636.63 admin costs (inc email & website hosting and printing)
-
" £1260 solicitor fees
-
" £320 court fee
" £480 accountancy costs
Reserves policy
Plan B retains sufficient reserves to deal with potential adverse costs orders in Court, which are the principal potential liability.
Funds in deficit
Plan B currently holds £75,303.43 in its current accounts (of which £51,654.51 is unrestricted), and no funds materially in deficit.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The appointment of Trustees is governed by section 10 of the Constitution:
"10. Appointment of charity trustees
(1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.
(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO."
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1167953
Principal address 62 Sutherland Square London SE17 3EL
Page 4
Plan B.Earth
Report of the Trustees for the year ended 5 April 2021
Trustees T JE Crosland Trustee J Spaargaren Trustee Ms LSR Pace Trustee Ms L Davies Trustee (resigned 31/8/20) Dr HB Jeffrey Trustee Mr P O Palmano Trustee S J Kaye Trustee A Medhurst Trustee J N Amokwandoh Trustee (appointed 1/9/20) Ms ERS Stanford-Xosei Trustee (appointed 1/9/20) Miss S A K Onamade Trustee (appointed 1/9/20)
Independent Examiner
Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
Approved 24/01/2022 . . by order of the board oftrustees Of ........eessseeseeessssseeseeeees and signed on its behalf by:
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T J E Crosland - Trustee
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Independent Examiner's Report to the Trustees of
Plan B.Earth
Independent examiner's report to the trustees of Plan B.Earth
I report to the charity trustees on my examination of the accounts of Plan B.Earth (the Trust) for the year ended 5 April 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
l report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1, accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr A Kemal FCA FCCA
Chartered Accountant Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
Page 6
Plan B.Earth
Statement of Financial Activities for the year ended 5 April 2021
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|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|—_Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and legacies|11,008|-|11,008|83,760|
|Other income|40,000|-|40,000|-|
|Total|51,008|-|51,008|83,760|
|EXPENDITURE ON|
|Other|5,697|3,446|9,143|62,512|
|NET INCOME/(EXPENDITURE)|45,311|(3,446)|41,865|21,248|
|RECONCILIATION|OF FUNDS|
|Total fands brought forward|4.779|28,180|32,959|11,711|
|TOTAL FUNDS CARRIED FORWARD|50,090|24,734|74,824|32,959|
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The notes form part of these financial statements
Page 7
Plan B.Earth
Balance Sheet 5 April 2021
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|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|— Restricted|Total|Total|
|Notes|fund£|fund£|funds£|funds£|
|CURRENT ASSETS|
|Debtors|4|(1,085)|1,085|-|1,085|
|Cash|at bank|51,655|23,649|75,304|32,354|
|50,570|24,734|75,304|33,439|
|CREDITORS|
|Amounts|falling due within one year|5|(480)|-|(480)|(480)|
|NET CURRENT ASSETS|50,090|24,734|74,824|32,959|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|50,090|24,734|74,824|32,959|
|NET ASSETS|50,090|24,734|74,824|32,959|
|FUNDS|6|
|Unrestricted|funds|50,090|4,779|
|Restricted|funds|24,734|28,180|
|TOTAL FUNDS|74,824|32,959|
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The financial statements were approved by the Board of Trustees and authorised for issue on 21028 ccessssesesseseeesa WETE signed on its behalf by:
T JE Crosland - Trustee
A Medhurst - Trustee
The notes form part of these financial statements
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Plan B.Earth
Notes to the Financial Statements for the year ended 5 April 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2021 nor for the year ended 5 April 2020.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 5 April 2021 nor for the year ended 5 April 2020.
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continued...
Plan B.Earth
Notes to the Financial Statements - continued for the year ended 5 April 2021
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|---|---|---|---|---|---|
|3.|COMPARATIVES|FOR THE|STATEMENT|OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations|and legacies|38,760|45,000|83,760|
|EXPENDITURE|ON|
|Other|45,692|16,820|62,512|
|NET INCOME/(EXPENDITURE)|(6,932)|28,180|21,248|
|RECONCILIATION|OF FUNDS|
|Total|funds|brought forward|11,711|-|11,711|
|TOTAL|FUNDS|CARRIED|
|FORWARD|4,779|28,180|32,959|
|4.|DEBTORS:|AMOUNTS|FALLING DUE WITHIN|ONE YEAR|
|2021|2020|
|£|£|
|Rent|deposit|~|1,085|
|5.|CREDITORS: AMOUNTS|FALLING DUE|WITHIN|ONE YEAR|
|2021|2020|
|£|£|
|Other|creditors|480|480|
|6.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|6/4/20|in|funds|5/4/21|
|£|£|£|
|Unrestricted|funds|
|General|fund|4,779|45,311|50,090|
|Restricted|fands|
|Litigation|fund|28,180|(3,446)|24,734|
|TOTAL FUNDS|32,959|41.865|74,824|
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continued...
Plan B.Earth
Notes to the Financial Statements - continued for the year ended 5 April 2021
6. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|51,008|(5,697)|45,311|
|Restricted|funds|
|Litigation|fund|-|(3,446)|(3,446)|
|TOTAL FUNDS|51,008|(9,143)|41,865|
|Comparatives|for movement in|funds|
|Net|
|movement|At|
|At|6/4/19|in|funds|5/4/20|
|£|£|£|
|Unrestricted|funds|
|Genera!|fund|11,711|(6,932)|4,779|
|Restricted|funds|
|Litigation|fund|-|28,180|28,180|
|TOTAL FUNDS|11,711|21,248|32,959|
|Comparative net movement|in|funds,|included|in|the above|are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|38,760|(45,692)|(6,932)|
|Restricted|funds|
|Litigation|fund|45,000|(16,820)|28,180|
|TOTAL FUNDS|83,760|(62,512)|21,248|
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continued...
Plan B.Earth
- MOVEMENT IN FUNDS - continued
Notes to the Financial Statements - continued for the year ended 5 April 2021
A current year 12 months and prior year 12 months combined position is as follows:
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|---|---|---|---|---|
|Net|
|movement|At|
|At|6/4/19|in|funds|5/4/21|
|£|£|£|
|Unrestricted|funds|
|General|fund|11,711|38,379|50,090|
|Restricted|funds|
|Litigation|fund|-|24,734|24,734|
|TOTAL FUNDS|11,711|63,113|74,824|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|89,768|(51,389)|38,379|
|Restricted|funds|
|Litigation|fund|45,000|(20,266)|24,734|
|TOTAL FUNDS|134,768|(71,655)|63,113|
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- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2021.
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Plan B.Earth
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|---|---|---|---|---|
|Detailed|Statement|of Financial|Activities|
|for|the year ended|5 April 2021|
|202]|2020|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations|and|legacies|
|Donations|11,008|38,760|
|Litigation fund|-|45,000|
|11,008|83,760|
|Other income|
|Heathrow case|40,000|-|
|Total incoming resources|51,008|83,760|
|EXPENDITURE|
|Support|costs|
|Management|
|Social media|support|3,000|-|
|Volunteer|travelling|expenses|-|230|
|All|rise for the|planet|-|10,578|
|Accountancy|fee|480|480|
|Postage and|stationery|43|-|
|Computer &|software|costs|594|-|
|Professional|charges|1,580|34,404|
|Office rental and rates|3,446|16,820|
|9,143|62,512|
|Total|resources expended|9,143|62,512|
|Net income|41,865|21,248|
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This page does not form part of the statutory financial statements
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