**REGISTERED COMPANY NUMBER: CE007702 (England and Wales) REGISTERED CHARITY NUMBER: 1167953**
## **Report of the Trustees and**
## **Unaudited Financial Statements**
**for the Year Ended 5 April 2022**
## **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 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 6|
|**Independent Examiner's Report**|7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9 to 10|
|**Notes to the Financial Statements**|11 to 14|
|**Detailed Statement of Financial Activities**|15|
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5 April 2022. 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 :
(i) 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."
Page 1
**Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2022**
## **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:
1. Advancing 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
2. Taking the case to the High Court, the Court of Appeal and the European Court of Human Rights.
3. Exposing the UK Government's true position, which is that the Paris Agreement is, which it has advanced, signed and ratified, is legally irrelevant.
Object b) above, in particular by:
1. Highlighting the extreme threat to human rights from climate and ecological breakdown, through legal action and campaigning
2. Advancing our claim against the UK Government on the basis of the Government's human rights violations, in the UK and around the world, 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)
3. Supporting those whose fundamental rights are threatened by the Government's repressive measures to marginalise those actively resisting social, economic and ecological devastation, including through legal defence.
Object c) above, in particular by:
1. Advancing legal action 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, contrary to the polluter pays principle and the Stockholm and Rio Conventions.
2. Digesting and disseminating other relevant legal materials, including in particular the report of the Philippine Human Rights Commission, to which Plan B contributed an amicus brief.
Object d) above, in particular through:
1. Digesting and publishing relevant scientific and legal information of Plan B's website and social media channels.
2. Providing briefings to senior member of the media
3. Participating in various conferences and on media platforms
4. Supporting 'Rethinking Reparations for African Enslavement as Cultural, Spiritual and Environmental Repair' workshops.
Page 2
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2022**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Given that Plan B's primary objective is to work with others to uphold international agreements relating to climate and the environment, this has been a sobering year.
Since Russia's invasion of Ukraine, governments, in particular the UK Government, have increased support for the domestic production of fossil fuels. Global carbon emissions have risen to record levels. In October, the UN Environment Programme confirmed said that there was no longer a "credible pathway" to 1.5'C. The results will be catastrophic.
Plan B's primary "achievement" has been to work with others to get accurate information into the public domain, on the basis that good information is the lifeblood of democracy and to support networks and communities of resistance, which challenge the current political trajectory.
A recent survey showed that 60% of the British public do not think the UK Government is doing enough to address climate breakdown, while 50% do not believe it is committed to its own climate targets. If this level of public understanding can be harnessed into collective action, the transformational social and political change required to sustain at least parts of the modern way of life we have come to depend on (such as modern medicine) may still be possible.
## **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 Attorney 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.
Page 3
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2022**
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
During the reporting period, Plan B's income was £64,147.66, consisting principally of:
£18,259.30 from Crowd Justice, crowd-funding platform £9,915.09 from HMRC in Gift Aid £3,753.05 in other donations £15,000 funding from We Have The Power £10,000 bequest from a private individual
£6,868.69 from the University of Edinburgh, to support 'Rethinking Reparations for African Enslavement Cultural, Spiritual and Environmental Repair' workshops
Plan B's total spend during the reporting period was £46,980.37, consisting principally of:
£32,948.34 legal fees
£6,743.69 on 'Rethinking Reparations for African Enslavement as Cultural, Spiritual and Environmental Repair' workshops
£1,892 to support We Are Witness social media campaign
£1,363 court fees
£1,000 sponsorship of Rise United youth football club
£913.34 admin costs
£960 advertising in Westminster Index
£680 court transcription fee (Opus)
£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**
At the end of the financial year, Plan B held £92,470.72 in its current accounts (of which £92,345.72 were unreserved), 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 a limited company, limited by guarantee, as defined by the Companies Act 2006.
Page 4
**Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **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 Company number**
CE007702 (England and Wales)
## **Registered Charity number**
1167953
## **Registered office**
62 Sutherland Square London SE17 3EL
## **Trustees**
Mr T J E Crosland Trustee Mr J Spaargaren Trustee Ms L S R Pace Trustee Dr H B Jeffrey Trustee Mr P O Palmano Trustee Mr S J Kaye Trustee Mr A Medhurst Trustee Mr J N Amokwandoh Trustee Ms E R S Stanford-Xosei Trustee Miss S A K Onamade Trustee
## **Independent Examiner**
Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
18/01/2023
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Page 5
## **Plan B. Earth**
**Report of the Trustees for the year ended 5 April 2022**
................................................................. Mr T J E Crosland - Trustee
Page 6
**Independent Examiner's Report to the Trustees of Plan B. Earth**
## **Independent examiner's report to the trustees of Plan B. Earth ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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)).
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
Date: .............................................
Page 7
## **Plan B. Earth**
## **Statement of Financial Activities for the year ended 5 April 2022**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
57,278
6,869
Other income
-
-
**Total**
57,278
6,869
**EXPENDITURE ON**
Other
16,707
30,393
**NET INCOME/(EXPENDITURE)**
40,571
(23,524)
**RECONCILIATION OF FUNDS**
Total funds brought forward
50,090
24,734
**TOTAL FUNDS CARRIED FORWARD**
90,661
1,210|2022
Total
funds
£
64,147
-
64,147
47,100
17,047
74,824
91,871|2021
Total
funds
£
11,008
40,000|
|---|---|---|
|||51,008|
|||9,143|
|||41,865
32,959|
|||74,824|
The notes form part of these financial statements
Page 8
## **Plan B. Earth**
## **Balance Sheet 5 April 2022**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Cash at bank
92,346
125
**CREDITORS**
Amounts falling due within one year
4
(600)
-
**NET CURRENT ASSETS**
91,746
125
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
91,746
125
**NET ASSETS**
91,746
125
**FUNDS**
5
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2022
Total
funds
£
92,471
(600)
91,871
91,871
91,871
90,661
1,210
91,871|2021
Total
funds
£
75,304
(480)
74,824
74,824
74,824
50,090
24,734
74,824|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 9
## **Plan B. Earth**
## **Balance Sheet - continued 5 April 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 18/01/2023 ............................................. and were signed on its behalf by:
............................................. Mr T J E Crosland - Trustee
............................................. Mr A Medhurst - Trustee
The notes form part of these financial statements
Page 10
**Plan B. Earth**
## **Notes to the Financial Statements for the year ended 5 April 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. 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 corporation 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.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2022 nor for the year ended 5 April 2021.
continued...
Page 11
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2022**
|**3.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
11,008
-
Other income
40,000
-
**Total**
51,008
-
**EXPENDITURE ON**
Other
5,697
3,446
**NET INCOME/(EXPENDITURE)**
45,311
(3,446)
**RECONCILIATION OF FUNDS**
Total funds brought forward
4,779
28,180
**TOTAL FUNDS CARRIED**
**FORWARD**
50,090
24,734
**4.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2022
£
Accrued expenses
600
**5.**
**MOVEMENT IN FUNDS**
Net
movement
At 6/4/21
in funds
£
£
**Unrestricted funds**
General fund
50,090
40,571
**Restricted funds**
Litigation fund
24,734
(23,524)
**TOTAL FUNDS**
74,824
17,047|Total
funds
£
11,008
40,000
51,008
9,143
41,865
32,959
74,824
2021
£
480
At
5/4/22
£
90,661
1,210
91,871|Total
funds
£
11,008
40,000|
|---|---|---|
|||51,008|
|||9,143|
|||41,865
32,959|
|||74,824|
continued...
Page 12
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2022**
## **5. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming|Resources|Movement|
|---|---|---|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
57,278|(16,707)|40,571|
|**Restricted funds**|||
|Litigation fund
6,869|(30,393)|(23,524)|
|**TOTAL FUNDS**
64,147|(47,100)|17,047|
|**Comparatives for 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 funds**|||
|Litigation fund
28,180|(3,446)|24,734|
|**TOTAL FUNDS**
32,959|41,865|74,824|
|Comparative net movement in funds, included in the above are as follows:|||
|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|
continued...
Page 13
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2022**
## **5. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|Net
movement
At 6/4/20
in funds
£
£
**Unrestricted funds**
General fund
4,779
85,882
**Restricted funds**
Litigation fund
28,180
(26,970)
**TOTAL FUNDS**
32,959
58,912|At
5/4/22
£
90,661
1,210|
|---|---|
||91,871|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|108,286|(22,404)|85,882|
|**Restricted funds**||||
|Litigation fund|6,869|(33,839)|(26,970)|
|**TOTAL FUNDS**|115,155|(56,243)|58,912|
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2022.
Page 14
## **Plan B. Earth**
|**Detailed Statement of Financial Activities**
**for the year ended 5 April 2022**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Other income**
Heathrow case
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Social media support
Accountancy fee
Postage and stationery
Volunteer expenses
Computer & software costs
Professional charges
Office rental and rates
Advertising
Support climate activists
Rethinking Reparations for African
Enslavement
Total resources expended
**Net income**|2022
£
54,232
9,915
64,147
-
64,147
2,892
600
-
-
913
11,342
-
960
23,649
6,744
47,100
47,100
17,047|2021
£
11,008
-|
|---|---|---|
|||11,008
40,000|
|||51,008
3,000
480
43
594
-
1,580
3,446
-
-
-|
|||9,143|
|||9,143|
|||41,865|
This page does not form part of the statutory financial statements
Page 15