**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 2023**
## **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 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8 to 9|
|**Notes to the Financial Statements**|10 to 14|
|**Detailed Statement of Financial Activities**|15|
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2023**
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 2023. 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 2023**
## **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:
- Drafting the letter, Lawyers for 1.5'C - Humanity's Lifeline, and securing the signature of more than 250 leading lawyers: "We, the undersigned members of the legal profession, support the contents of this letter in the light of substantial evidence that breaching the 1.5'C temperature goal established by the Paris Agreement on Climate Change risks mass loss of life and threatens the conditions for a stable civilisation, including the rule of law …"
Object b) above, in particular by:
- Filing application with the European Court of Human Rights against the UK Government for failing to take practical and effective measures to tackle climate breakdown
Object c) above, in particular by:
- Providing practical and legal support to numerous environmental defenders, prosecuted for exposing the government's dishonesty on climate change.
Object d) above, in particular through:
- Development and launch of Lawyers Are Responsible, and the Declaration of Conscience, in which 180 lawyers have publicly stated their refusal to act for new oil and gas projects or to prosecute those taking proportionate action to resist environmental destruction.
- Projection of Lawyers Are Responsible film on to the Royal Courts of Justice
- Numerous radio and media appearances including on LBC and the Jeremy Vine show, to raise public awareness of the causes and consequences of climate breakdown, including the role of the City of London and its lawyers in supporting and advancing the global the carbon economy.
- 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 2023**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Summary of the main achievements of the charity during the year
The main focus of the year was to confront a situation in which the British courts are legitimising actions, which according to the best available science, are causing mass loss of life and the destruction of the conditions which make the planet habitable; while simultaneously criminalising members of the public who highlight and resist this destruction.
Over the course of the year, Plan B developed a campaign to address and confront this inversion of moral and legal principle, mobilising hundreds of lawyers.
The campaign began with the Lawyer Letter, signed by more than 250, lawyers and publicised in The Times and elsewhere. Towards the end of the reporting period, Plan B launched Lawyers Are Responsible, and the Lawyers Declaration of Conscience, which made national and international headlines, and resulted in interventions from the Law Society, the Bar Council and others, which has opened the way for lawyers to refuse to act in support of transaction which will cause environmental destruction and mass loss of life.
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
During the reporting period, Plan B's income was £19,719.66, consisting principally of:
£7,241.61 in donations from the public
£11,591 from the University of Edinburgh, to support 'Rethinking Reparations for African Enslavement as Cultural, Spiritual and Environmental Repair' workshops
Plan B's total spend during the reporting period was £50,666.09, consisting principally of:
£20,000 on legal costs paid to Government Legal Department
£11,025 on 'Rethinking Reparations for African Enslavement as Cultural, Spiritual and Environmental Repair' workshops
£8,618 for the Lawyers Are Responsible launch, including production and projection of film projected onto Royal Courts of Justice
£9,024.32 contracts for services
£1,000 sponsorship of Rise United youth football club
£882.82 admin costs (eg zoom, email accounts, web-hosting)
£435.95 costs of filing claim with European Court of Human Rights
£600 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 £60,373.79 in its current accounts (of which £59,682.79 were unreserved), and no funds materially in deficit.
Page 3
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2023**
## **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.
## **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 (resigned 3/1/23) 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 Ms S May Trustee (appointed 17/6/22)
Page 4
## **Plan B. Earth**
## **Report of the Trustees for the year ended 5 April 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
31/01/2024
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................................................................... Mr T J E Crosland - Trustee
Page 5
**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 2023.
## **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
Alton & Co Chartered Accountants 239-241 Kennington Lane London SE11 5QU
Date: .............................................
Page 6
## **Plan B. Earth**
## **Statement of Financial Activities for the year ended 5 April 2023**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
7,729
11,591
**EXPENDITURE ON**
Other
40,392
11,025
**NET INCOME/(EXPENDITURE)**
(32,663)
566
**RECONCILIATION OF FUNDS**
Total funds brought forward
90,661
1,210
**TOTAL FUNDS CARRIED FORWARD**
57,998
1,776|2023
Total
funds
£
19,320
51,417
(32,097)
91,871
59,774|2022
Total
funds
£
64,147|
|---|---|---|
|||47,100|
|||17,047
74,824|
|||91,871|
The notes form part of these financial statements
Page 7
## **Plan B. Earth**
## **Balance Sheet 5 April 2023**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Cash at bank
59,683
691
**CREDITORS**
Amounts falling due within one year
4
(600)
-
**NET CURRENT ASSETS**
59,083
691
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
59,083
691
**NET ASSETS**
59,083
691
**FUNDS**
5
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2023
Total
funds
£
60,374
(600)
59,774
59,774
59,774
57,998
1,776
59,774|2022
Total
funds
£
92,471
(600)
91,871
91,871
91,871
90,661
1,210
91,871|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2023 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 8
## **Plan B. Earth**
## **Balance Sheet - continued 5 April 2023**
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 31/01/2024 ............................................. 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 9
**Plan B. Earth**
## **Notes to the Financial Statements for the year ended 5 April 2023**
## **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.
continued...
Page 10
**Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2023**
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2023 nor for the year ended 5 April 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2023 nor 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
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|Total
funds
£
64,147|
|---|---|
||47,100|
||17,047
74,824|
||91,871|
continued...
Page 11
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2023**
|**4.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**|||
|---|---|---|---|---|
||||2023|2022|
||||£|£|
||Accrued expenses||600|600|
|**5.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 6/4/22|in funds|5/4/23|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|90,661|(32,663)|57,998|
||**Restricted funds**||||
||Litigation fund|1,210|566|1,776|
||**TOTAL FUNDS**|91,871|(32,097)|59,774|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|7,729|(40,392)|(32,663)|
||**Restricted funds**||||
||Litigation fund|11,591|(11,025)|566|
||**TOTAL FUNDS**|19,320|(51,417)|(32,097)|
continued...
Page 12
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2023**
## **5. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 6/4/21|in funds|5/4/22|
||£|£|£|
|**Unrestricted funds**||||
|General fund|50,090|40,571|90,661|
|**Restricted funds**||||
|Litigation fund|24,734|(23,524)|1,210|
|**TOTAL FUNDS**|74,824|17,047|91,871|
|Comparative 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|
|A current year 12 months and prior year 12 months combined position is as||follows:||
|||Net||
|||movement|At|
||At 6/4/21|in funds|5/4/23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|50,090|7,908|57,998|
|**Restricted funds**||||
|Litigation fund|24,734|(22,958)|1,776|
|**TOTAL FUNDS**|74,824|(15,050)|59,774|
continued...
Page 13
## **Plan B. Earth**
## **Notes to the Financial Statements - continued for the year ended 5 April 2023**
## **5. MOVEMENT IN FUNDS - continued**
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|65,007|(57,099)|7,908|
|**Restricted funds**||||
|Litigation fund|18,460|(41,418)|(22,958)|
|**TOTAL FUNDS**|83,467|(98,517)|(15,050)|
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2023.
Page 14
## **Plan B. Earth**
## **Detailed Statement of Financial Activities for the year ended 5 April 2023**
||2023|2022|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|18,833|54,232|
|Gift aid|487|9,915|
||19,320|64,147|
|**Total incoming resources**|19,320|64,147|
|**EXPENDITURE**|||
|**Support costs**|||
|**Management**|||
|Social media support|1,000|2,892|
|Accountancy fee|600|600|
|Computer & software costs|883|913|
|Professional charges|9,291|11,342|
|Advertising|-|960|
|Support climate activists|-|23,649|
|Rethinking Reparations for African|||
|Enslavement|11,025|6,744|
|Royal courts of justice|8,618|-|
|Goverment legal fees|20,000|-|
||51,417|47,100|
|Total resources expended|51,417|47,100|
|**Net (expenditure)/income**|(32,097)|17,047|
This page does not form part of the statutory financial statements
Page 15