REGISTERED COMPANY NUMBER: CE007702 (England and Wales) REGISTERED CHARITY NUMBER: 1167953 RepoA't of the Ti'ustees and Unaudited Ffinaneial Statements for tlie Year Ended 5 April 2024 for Plan B. arth Alton & Co CharteiEd Accountants 239-241 Kennington Lane London SEI15QU
Plaii B. Eartli Contents of tlie Financial Statements for the yeai. ended 5 April 2024 Page Report of tlie Trustees Independent Examiner's Report Statement of Financial Actlvitles Balance Sheet Notes to the Flnanclal Statements 10 to 13 Detailed Stateineiit of fiiiiaiicial Activltles 14
Plan B. Earth Repoi't of the Trustees foi. the yeai. ended S April 2024 The trustees who al'e also dii'ectors of tlie charity foi. the pui'poses of the Companies Act 2006, present theii. report with tlie financial statements of the chai'lty for die year ended 5 April 2024. The tsijstees have adopted the provisions of Accouilting and Reporting by Cliai'ities: Sthtement of Recommended Pi'actice applicable to charities pi'epai'iiig theii. accounts iii accoi'datice witli the Financial Repol'ting Standai'd applicable iii the UK and Republic of Iieland (FRS 102) (effective l Januaiy 2019). OBJECTIVI4 S AND ACTTVITIES Objectives and aims Suinmary of tlie objects of Èh¢ charity set out in its governing docuinent (a) to proinote foi. the benefit of the public the conservation, pi'otection and impi'oveinent of tlie physical and natw'al envll'ontnent including, in paiticular . (A) promote the impleinentation and application of internationally recognized rnl¢s and piinciples of enviiDniiiental law (li) develop and advancing legal stsategies and actions to prevent averag¢ global wai'irjing exceeding the temperature goal agt'eed by governments and to prevent incieasing ocean acidification, and (iii) promote and supporting the development of legal, regulatoiy and policy fi?meworlcs to suppoit the Iralisation of intet'1l<i1ioiially i'ecogiiised cliiiiate cliaLige 1( nd otliei. envii'oniiiental goals (iiicluding by pi'oviding technical assistance to d¢veloping counti'ies). (b) to piomote liuman l'ights iii so fai. as tliey are thi'eatened or adversely affected by the impacts of climate change and otliei. ellvll'OA)meiital degi'adation. (c) to providc Yelief to tliose affected by climate change and other environmental degradation, in particular by supporting tlie development of principles and regimes for preventing aiid compensating loss and damage. (d) to advance the education of the public, and to iaise awareness ainong policy-InakeiE, in ielation to climate change, ocean acidification aiid othei envii'onmental threats, in paiticulai. by developing and publishing i'elevant tools and infoiThation irsources." Page I
Plan B. Earth Repoi't of the Trustees foi. tlie year ended 5 Aprll 2024 OBJECTIVCI S AND ACTIVITIES Significant activities We confiiTh that we, the Plan B Ti-ustees, have had i'egai'd to the Chaiily Commission's public benefit guidaiice in exei'cising our iEsponsibilities. In the i'eporting period Plan B has advanced, Object a) above, in particulai. by.. Worlcing the UN Special RappoiteLir for Environmental Defenders to highlight and addi'ess violations of the Aarhus Coiivention Object b) above, in particular by,, Developing and advancing the Defend Our Juries cainpaign, to expose the measures, advanced by lobbyists foi. tlie fossil fuel industlys to undermine the riglit to july trial for environmental defenders Object c) above, in particulai. by,. Upholding the hunian l'ights of those taking pi'opoitionate action to pi'otect th¢ envii'onment through the Defend Oui. Juries campaign Object d) above, in particular througli: Numei'ous radio and media appearances Development and dissemination of educational materials concerning the rights of envii'onmental defenders Sunllnary of the main activities undei'laken for tlie publi¢ beiiefit in relation to these objects (include witliin this section the statutoiy declai'ation that trustees have had regai'd to the guidance issued by the Chaiily Commission on public benefit) Additional details of objectives and activities: l.policy on grant-making. 2.policy pi'ograinine related investinent. 3.coiitribution Inade by volwit¢ei's. Througliout tli¢ iEPOrting pei'iod Plan B lias discliarged its objcctives by working lli collaboiatioii with othei. 01-ganisations and individuals shai'ing its objectives. Page 2
Plan B. Eai'th
Repoi't of the Trustees
foi. tlie year ended 5 April 2024
ACHIEVEMENT AND PLRFORMANCE
Suminaiy of the inain achieveinents of the charity dui'ing the year
The main focus of the yeai. has been woi'king to uphold the l'ights of environmental defend¢iB in the UIC, as
safeguaided by Article 3(8) of the Aai'lius Conventtoii on Access to Justice ii) Eiiviroi]mental Maltei's.
After thi'ee eiivironmental defeiiders w¢re jailed foi. using tlie words 'climate chaiige, in coui't, conts?iy to the
oi'dei. of tl)e judge that they should not use those wol'ds, Plan B lielped to establisli tlie Defend Oui. Jiii'ies
cainpaign, to cxpose and i'edress tlie ineasures advanced by fossil fuel industry lobbyists, to prevent juries
l'eaching not guilty vei'dicts in pi'otest ti'ials.
Thc first stage of the cainpaign culminated in a Higli Court ruling that conflliiied the pi'lnciplc of jwy equity,
ie that jul-ies have a i'iglit to acquit a defendant as a mattel. of conscience, in'espective of tlie dii-ections of the
judge.
FINAJ¥ICIAL REVIEW
Investment pollcy and objectives
During tlie ieporting period, Plan B's inconie was £112,483. consisting principally of:
£90,307 from a Eui'opean foundation
£20,000 floiii Just Stop Oil
£500 fi'om the Univ¢t'sity of Edinbui'gh, to siippoi't 'Rethinl
Plan B. Earth Report of the Trustees for the year ended 5 April 2024 STRUCTURE, GOVEI RNANCC AND MANAGEMENT Reci'uitment and appoiiitment of neiv ti'ustees The appointment of Tiustees is goveined by section l O of the Constitution.. 10. Appointment of cliai-ity tiiistees (l) Apw* fiY)m tlie fii'st cliarity tiustees, evely st¢¢ must be appointed by a irsolution passed at a PADpeL'Iy convened Ineeting of the charity ti'ustees. (2) In selecting individuals for appointinent as charity tiust¢es, the charity tiustees inust have i'egard to the skills, knowledge and expei'ience needed foi. the effective administi2tion of the cio." REI FERENCCI AND ADMINISTRATIVE DETAII Reglstered Company niimber CE007702 (England and Wales) Registei'ed Charity number 1167953 Registered office 62 Sutherland Square London SE17 3EL Trustees Mi. T J E Ci'osland Trustee . J SpaargaiEn Tlustee Ms L S R Pace Trustee Mi, P O Palmaiio Ti'ustee Mi. S J Kaye Trustee Mr A Medliui'st Trustee Mr JN Aiiiokwandoh Tiustee Ms E R S Stanfoi'd-xosei Ti'ustee Miss S A K Oiiainade Tiuste¢ Ms S May Tistee Independent Examinei. Alton & Co Cl)arlered Accoiintants 239-2411Cennington Lane London SEI15QU 2810112025 Appi'oved by oi'dei. of the board of ti'ustees on and signed on its behalf by,. Page 4
Plan B. Earth Report of the Trugtees for the yeai. ended 5 Api'll 2024 Mi. T J E Crosland - Trustee Page 5
Independenl Examiner's Report Éo the TnRstees of Plan B. Earth Independent examiner's report to the trustees of Plan B. li arth ('the Con)pany') I report to the charity lStee,% on my exainin&i1ion of the accounts of the Compaiiy for Ibe year ended 5 April 2024. Responsibilities and basls of report As the ch<irily'S li'uslee4 of (he Company (and also its dii'ectoiE for the purposes of company l£lW) you c11E i'espon%ible for the prcpai'ation of the accounts iii accordance wÈth thc irquiiyrneiits uf the Companies Act 2006 ('Ihe 21106 Act,). H¢iving satisfied Yself ihal the accouiits of the C(Iinpany ai'¢ not i'equire(I lo be ¢1udiled undei. Paii 16 of the 2006 A¢l (ind are eligible lor iTJdependeiit exutniThiltiun. I report in Te5peLI (If my examinatioii (If your charily'b aLcnllntS <1S caiTied out linder Section 145 of the C.haiities Act 2011 ('Ihe 201 l Act,). hi C1( irying my exaiillnation I have followed the Dii'eLtions given by the ChilY CommissioLi undei. ,8ection 145{5) 0)) of the 2011 Acl. Independent examiner's statement I have completed Iny examination. I coiifim) Ih1c t no matters have come to my attention in conneclion with thc cxaininalion gl ving mc cause to believe: accounting i¢¢ords were not kept in respect of the Company as reqiiired by Section 386 of the 2006 the uccounts do not accoixl with those recoiTls' or the accounts do not comply with the accounting irquirements of Sectioii 396 of the 2006 Act other than aiiy requii'en)ent that the accoiints give a true and fair view which AS not a Enaltei consideiEd as parl of an iiidependent examiiiation. oi- the dccount,% hdve rkot been prepaLed in accoi'dance willi the methods and prAiiciple8 of the Statement of Recoinmended Th'aclice for acLoLinling and repoiting by ch1( rities (applicable to charities preparing Iheir accounls in aLcordaiice willi the Financial Repoi'ting Standard applicable in tli¢ UK and Repiiblic of Ii-eldnd (FRS 102)). I have no conceins aiid have come aciY)ss no other matters iii conliection with the exaininatioii to whiLh atleiilion should be di'awn iii this report in ordei- lo enable li proper iiiidei'sl¢inding of ihe accounts lo be i'eaLlied. Mr A Kemal FCA FCCA Alton & Co Ch(trlered Accountdnt8 239-241 Kennington Lane Loiidon SE115QU Date: ... xi7s Page 6
Plan B, EaR'th Statement of Financlal Activities foi. tlie year ended 5 Api'll 2024 2024 Total funds 2023 Total funds Uni'ests'icted fund Restt'icted fund Notes INCOME AND ENDOWMEIYTS FROM Donations and legacies 1,926 110,557 112,483 19,320 EXPEI NDITURE OIN Othei. 24,477 26,384 50,861 51,417 NET INCOMEI(EXPENDITURE) TraRisfers between funds (22,551) 8,426 84,173 (8,426) 61,622 (32,097) Net movement In funds (14,125) 75,747 61,622 (32,097) RECOINCILIATION OF FUNDS Total 1]dS bi'ouglit foiwill'd 57,998 1,776 59,774 91,871 TOTAL FUNDS CARRIED FORWARD 43,873 77,523 121,396 59,774 The notes form part of these financial statements Page 7
Plan B, Earth Bg12n¢e Sheet 5 April 2024 2024 Total funds 2023 Total funds Uni'ests'icted fund Restillcted fijlld Notes CURRENT ASSETS Cash at bank 47,558 76,438 123,996 60,374 CREDITORS Amounts falling due within one yeai. (2,600) (2,600) (600) NET CURRENT ASSETS 44,958 76,438 121,396 59,774 TOTAL ASSETS LESS CURRENT LIABILITIES 44,958 76,438 121,396 59,774 NET ASSETS M,958 76,438 121,396 59.774 riUNDS Untcstricted funds Restricted 1)dS 43,873 77,523 57,998 1,776 TOTAL fuNDS 121,396 59,774 The charitable coinpany is entitled to exeinption from audit undei. Section 477 of the Companies Act 2006 foi. the year ended 5 Api'il 2024. The inembeiE have not t'equiied the company to obtain an audiÈ of its financial statements for the year ended 5 April 2024 iii accoi'dance with Section 476 of the Companies Act 2006. The trustees acknowledge tlieii. responsibilities for (a) ensui'ing that tlie charitable company keeps accouiiting records that coinply with Sections 386 and 387 of the Companies Act 2006 and (b) pi'cpai-ing fiiiancial statements which give a tsue and fair view of the state of affaii's of tlie Chw'itable company as at the end of each financial yeai. and of its suiplus oi- deficit foi. eacli financial yeai- in accoi'dance with the requiren]cnts of Sections 394 and 395 and whicli otherwise coiiiply with the i'eqiiirem¢nts of the Coinpanies Act 2006 relating to financial stateillents, so fai. as applicable to the chai'itable compaiiy. The notes form pai't of these financial statements Page 8 continued...
Plan B. Eayth Balance Sheet- continued 5 Aprll 2024 These fEnancial statelnents l)ave been prepai'ed in accordance witli the provisions applicable to cliaritable companies subject to tlie small companies regime. The financial statements weie appi'oved by tlie Board of Ti'ustees and authoi'ised foi- issue on 281QJJ2Q25..,..,....................... id were sigiied on its belialf by: Mr T J E Crosland- Trustee ML. A Medhiirst - Tistee The notes fonii pai't of these financial statements Page 9
Plan B. Eai'th Notes to the Fiiianclal Statements foi. the year ended 5 Aprll 2024 ACCOUNTING POLICIES Basis of preparing tlie finaneial statements The fillancial statements of the chaiitable company, which is a public benefit entity under FRS 102, have beeii pi'epared ii) accordance witli die Charities SORP (FRS 102) 'Accountiiig and Reportiiig by Chai'ities,. Stateinent of Recoinmended Pi7ctice applicable to charities pi'epai'ing their accounts in accoi'dance with the Fiiiallcial Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Repoi'ting Staiidai'd 102 'Tlie Financial Repoiting Slandai'd applicable in the UK and Republic of Ii'eland, and the Companics Act 2006. The financial statements hav¢ been prepEd Ullder the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the cliai'ity has entitlement to the fuiids, it is pi'obable that the incoine will be A'eceived aiid the amount cali be ineasured reliably. Expenditure Liabilities al'e recognised as expenditLU'e as soon as thcre is a legal oi. constiuctive obligation committing tlie charity to that expenditure, it is piobable that a ti'ansfer of economi¢ benefits will be reqiiired in settlement and the amount of the obligation can bc ineasui'ed L'eliably. Expenditure is accounted foi. on an acci'uals basis and has been classified under headings that aggiegate all cost i'elated lo tlic categoiy, Wliere costs cailllot be dii'ectly atti'ibutcd to pat'licular lieadiiigs tliey liave been allocated to activities on a basis consistent with the use of i-esouices, Taxatlon The cliarity is exempt from coiyoration tax on its cliaritable activities. Fund accouiitiiig Um'estricled funds call be used in accordance with the charitable objectives at the discretion of the ti'ustees. Rests'icted funds can only be used foi, paitioulai. i'estricted puiposes within the objects of the chajllty. Restrictions arise when specified by the donoi. oi. wheii fuiids are i'aised foi. paiticulai. restricted puiposes. Fiwther expllatiOn of tlie natw'e and puiyose of each fund is iiicluded fin the notes to the fmancial statements. TRUSTEESI REMUNKRATION AND BENLI fiATS Theie w¢ie no trustees, i'einun¢i'ation or othei. benefits foi. the yeai. ended 5 Api-il 2024 noi. foi. the year ended 5 Apl'il 2023. Trustees, expenses There wei'e no trustees, expenses paid foi. the yeai. ended 5 Aprfjl 2024 nor foi. the year ended 5 April 2023. Page 10 continued...
Plaii B. Eartli Notes to the f4 inaiielal Statemeiits - contiiiued for the year ended 5 Aprll 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Uni'estricted Resli'icted fund fid Total fLuids INCOME AND ENDOWMENTS FROM Donations and legaci¢s 7,729 11,591 19,320 EXPENDITURE ON Othei. 40,392 11,025 51,417 NET INC0Ml1/( XPENDITURE) (32,663) 566 (32,097) RECONCILIATION OF FUNDS Total 1]dS brought foLwat'd 90,661 1,210 91,871 TOTAL FUNDS CARRIED FORWARD 57,998 1,776 59,774 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEI AR 2024 2023 Trade ci-editoi's Accrued expenses 2,000 600 600 2,600 600 MOVEMENT IN FUNDS Net movement Tn funds Transfers between funds At 514124 At 614123 Uni'esti'icted funds Geiieral fuiid 57,998 (22,551) 8,426 43,873 Restricted funds Litigation fund 1,776 84,173 (8,426) 77,523 TOTAL FUNDS 59,774 61,622 121,396 Pagell continued,..
Plaii B. Eartli Notes to the fiinaiieial Statements - eontiiiued foi. the yeai. ended 5 Api'il 2024 MOVEMENT IN FUNDS - eontlnued Net inovement in fimds, included in the abov¢ are as follows: Incoining resources Resow'ces expended Moveinent in funds Unrestrlcted funds Gencral fund 1,926 (24,477) (22,551) Resti'icted fuiids Litigation fund 110,557 (26,384) 84,173 TOTAL FUNDS 112,483 (50,861) 61,622 Comparatives for movement In funds Net movement iii ndS At 514123 At 614122 Unrestricted funds GeneL'al fund 90,661 (32,663) 57,998 Restricted funds Litigation fund ,210 566 1,776 TOTAL FUNDS 91,871 (32,097) 59,774 Coinparative net movement in funds, included ill tlie above are as follows., Incoming iESOUi'ces Rcsources expended Moveinent in funds Unrestricted funds Genei'al fund 7,729 (40,392) (32,663) Restricted fllnds Litigation fund 11,591 (11,025) 566 TOTAL FUNDS 19,320 (51,417) (32,097) Page 12 continued...
Plan B. Earth Notes to tlie f4 inanciAI Strdtements - coiitinued for the year ended S April 2024 MOVEMENT IN FUNDS - contfinued A cuiyent yeai. 12 months ]d PA'IOI. yeai. 12 tnonths coftnbined position is as follows.. Net Inovement in fuiids Tiansfers between fuiids At 514124 At 614122 Uni'estrietcd funds General fund 90,661 (55,214) 8,426 43,873 Restrleted funds Litigation fund 1,210 84,739 (8,426) 77,523 TOTAL FUNDS 91,871 29,525 121,396 A cuiyent yeai. 12 inonths and prior year 12 months combined net moveinent in funds, included in the above al'e as follows: Incoining resoui'ces Resouiccs expended Movement in funds Uni'estricted fuiids Genei?I fund 9,655 (64,869) (55,2 14) Restricted funds Litigation fund 122,148 (37,409) 84,739 TOTAL FUNDS 131,803 (102,278) 29,525 RELATED PARTY DISCLOSURES There were no related party transactions foi. the year ended 5 April 2024. Page 13
Plan B. EaYtlA Detailed Statemeiit of Financial Aetlvltles foi. the year ended 5 Api'il 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legaeies Donations Gift aid 112,483 18,833 487 112,483 19,320 Total incoming resources 12,483 19,320 EXPENDITURE Support costs Manageinent Social inedia support Accountancy fee Computer & sofiware costs Pi'ofcssioiial cliai'ges Rethinking Repai'ations foi. Afi'ican Enslavement Royal coui'ts ofjustice Govei'ment legal fees Defend Oui. Juries cainpaign Lawyers Are Responsible campaign 1,000 600 865 24,251 1,000 600 883 9,291 1,179 11,025 8,618 20,000 19,318 3,636 50,849 51,417 Finance Bat)k chai'ges 12 Total resources expended 50,861 51,417 Net liieomel{expenditure) 61,622 (32,097) This page does not form part of the statutoiy financial statements Page14