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← Morecambe Bay Partnership

2025-03-31-accounts

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Ae |ave } ; Ae teeth rat () y hat AN aad. 4 hth Ww tt by A Atialia wech ‘ oh anette3 xa at Charity Registration no j 'uNey “ ‘mwpile, ‘ re ' : 1173489 , e Wat?:i ny ‘pailthes, iosCade AY enh I heyNeveAa) Sow ¢ hhy Wiestinl eA,oy ot anes}) 4vel pte mtx as ’ ' Pa Ma Nc etiy ; jv oH "i a : Fath “i rs ‘sPGA hinyin ind COS Registered Address ial : * ; i : Stricklandgate House 92 Stricklandgate, Kendal. LA9 4PU eu , ‘ Deea . PWale' atonea a AGederl wie NoeDetdia ‘'yBsNee ynhsalPineey: vAi atepx i th) Ace erg)teva)htt“warSyAkca. “TUN orbe BAY we gee ' wh ‘hy is YY ates PAN enton Ty eg!r. "x yan * gee Sint . Independent examiner ) : Enaid Accountancy Ltd, Units 24 & 25 * iu nt 4 oD ;AGP| UALs ie ald a,ob)phAy mle Meeeee~ aN AN stee thisne ptyZe — aa ‘ . ' (peel ney vee' IY ay BA, oth . 2 ie i ay\ PeTp teae “aOe We“uaaay),,mY Goodsheds Container Village, Hood Road, Barry. CF62 5QU 7 Sollnt . Lh OE|' ). esedaa tecyRI i ai. #/)ty batA yey

Morecambe Bay Partnership Annual report and financial statements

We are Morecambe Bay Partnership

Our charity works in partnership to make good things happen for Morecambe Bay. From protecting nature & improving access to the countryside & coast to increasing understanding of the Bay’s heritage, our work aims to make the area a better place to live, work, study & visit.

Our charity’s vision is for Morecambe Bay to be an exceptional place to live & an outstanding place to visit. A place where the local economy provides healthy, happy, low carbon living for everyone. Nature is more abundant, heritage is understood, protected & celebrated, and our culture is thriving.

We raise funds to protect nature & heritage, to improve skills, & the health and wellbeing of local people.

We share our messages, skills & expertise with others to improve the profile & understanding of Morecambe Bay, so everyone can understand and appreciate it.

We identify & prioritise new opportunities to deliver impact, bringing organisations together to deliver shared goals. We co-ordinate & manage partnerships & projects with & on behalf of others.

We invest in research & data, ensuring that information about Morecambe Bay is up to date & relevant.

Through our leadership we help everyone value, respect and protect Morecambe Bay.

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Morecambe Bay Partnership Annual report and financial statements

Morecambe Bay Partnership
Annual report and financial statements		 >» >»
Contents >» >»
Legal and administrative information 3
Statement of Board of Trustees’ responsibilities 4
Trustees annual report
Objectives and activities 6
Public benefit 7
Highlights 2024-2025 8
Strategic Objectives from Business Plan 2023-2026 Strategic Objectives from Business Plan 2023-2026 11
Structure, governance & management 12
Financial review 13
Independent examiner’s report 14
Statement of financial activities 16
Balance Sheet 17
Statement of cashflows 18
Notes to the financial statements 19

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Legal and administrative information

Charity name Morecambe Bay Partnership

Charity registration no. 1173489

Registered office and contact details Stricklandgate House 92 Stricklandgate Kendal Cumbria LA9 4PU

Trustees Kerry McLoughlin Mark Holroyd Dr Thomas Burditt Amanda Finan Emma Parsons Georgina Young Harrison Stewart Helen Kemp Dr William D Shannon Rosie Saxton Alistair Eagles Mark Kevin Hawker Prof. Paul Salveson MBE Lucy Baird

Chair (from 24 September 2024) Vice-chair (from 3 December 2024)

(resigned 24 September 2024) (resigned 17 January 2025) (appointed 17 January 2025) (appointed 17 January 2025) (appointed 17 January 2025) (appointed 17 January 2025)

Independent examiner Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1173489 3

Morecambe Bay Partnership Annual report and financial statements

Statement of Board of Trustees responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year, and in accordance with UK Accounting Standards including FRS102 the financial reporting standard applicable in the UK and Republic of Ireland.

Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They have the general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

This report was approved and authorised for issue by the Board of Trustees on 9 October 2025 and signed on its behalf by:

K McLoughlin

Kerry McLoughlin

CHAIR OF TRUSTEES

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Charity number 1173489

Photo ©Jarrod Sneyd

Morecambe Bay Partnership Annual report and financial statements

Objectives and Activities

The objects of the charity are;

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Charity number 1173489
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Morecambe Bay Partnership Annual report and financial statements

Public Benefit

The trustees confirm that they have complied with their duty to have due regard to the Charity Commission’s general guidance on public benefit. The charity fulfils its objects and delivers its public benefit as described below:

The public benefits that flow from our objects namely:

Object 1 (promotion of conservation), Object 2, (education), Object 3 (supporting community especially disadvantaged) and Object 4 (recreation) include:

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Charity number 1173489 A> \

Morecambe Bay Partnership Annual report and financial statements

Highlights 2024-25

4,428 people attended 97 events about Morecambe Bay to understand & appreciate this special place

182 people hired our mobility vehicles for free giving freedom to explore the natural environment

2,645 school aged children got outside & learned about nature to help them foster a lifelong love for their environment

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Highlights 2024-25

Secured funding for final feasibility study into the Arnside to Grange Trail aiming to secure Network Rail “Approval in Principle”

Ways Around the Bay received over 15,000 views helping more people enjoy Morecambe Bay

Opened a mobility vehicle hire point at Grange over Sands station to give more people freedom to enjoy the countryside

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Highlights 2024-25

40 Businesses signed up to “Love Morecambe Bay” showing their support for responsible tourism

£2,600 raised by schools for the first Morecambe Bay Day (50% shared with Bay Search & Rescue) helped fund the charity’s work

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Strategic Objectives from the Business Plan 2023-2026

We will make it easier for people to explore the Bay on foot, bike or assisted mobility transport, bringing joy to people’s lives. We will support safe active travel routes, aiming to make more of the Bay Cycle Way traffic-free and championing the building of a trail linking Arnside and Grange-over-Sands over the Kent estuary viaduct.

We will grow a network of paid and voluntary Natural Ambassadors, who protect and promote the Bay’s precious birdlife & continue to lead the charge against litter and plastic pollution.

We will develop solutions to flooding and coastal resilience with communities and partners, so we can become more resilient to the effects of climate change.

We will enable more heritage skills, volunteering and celebratory programmes which combat loneliness, connect people, and encourage learning.

We will help school-age children from deprived & rurally isolated communities, visit the coast and benefit from new experiences otherwise unavailable to them.

We will grow youth engagement programmes so that young people of working age can train and develop viable careers in the care of Morecambe Bay.

Morecambe Bay Partnership will be a secure and sustainable charity, effectively financed, and resourced to bring about the best possible opportunities and outputs for Morecambe Bay.

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Morecambe Bay Partnership Annual report and financial statements

Structure, Governance & Management

Morecambe Bay Partnership is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission (registered charity number 1173489). It was incorporated on 20th June 2017, having previously operated as an unincorporated organisation since November 2001 (registered charity number 1089559) which has since been dissolved & removed from the Register of Charities.

The constitution requires a minimum of 6 Trustees and a maximum of 12. Trustees who have served for three consecutive years in office must stand for reappointment.

The objective is to have a range of appropriate skillsets across fields that are relevant to the Charity’s objectives. When recruiting new trustees, consideration is given to the existing trustees’ skills and experiences and trustees are sought who have the additional skills required. Their appointment is by an application process and resolution of the Board of Directors/Trustees following which legal documentation is completed. On appointment, new trustees are provided with an induction pack and ongoing training is provided as required.

The day to day running of the charity is delegated to the professional staff team. The average number of full-time equivalent employees over the year was 7.6.

Risk management

Trustees have reviewed the major risks to which the charity is exposed, and systems or procedures have been put in place to manage those risks. A risk register is reviewed at each quarterly trustee meeting.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Financial Review

During the current financial year, the Charity achieved a surplus £59,048 (2024: deficit of £132,999) This was largely due to grants being received in advance of spend, and much of this surplus (£44,431) is within restricted reserves and will be spent on continued delivery of funders objectives in 2025/26 and future years. The remaining balance of £14,617 is allocated to unrestricted reserves which are held for the furtherance of charity objectives and the management of risk. The surplus has resulted in total reserves held at year end of £259,888 (2024: £200,840)

Of the total reserves held at year end £125,867 (2024: £111,250) were unrestricted as to use, although only £107,894 (2024: £94,296) was available for general use as a result of designations made as set out in note 12 of the accounts. All reserve balances are monitored quarterly to ensure the charity delivers the requirements of funders and remains financially sound.

The Trustees are satisfied with the financial performance of the Charity throughout the year.

Reserves Policy

Morecambe Bay Partnership’s reserve policy is to hold in reserves £60,000 to close the charity in good order and meet its obligations so no person or organisation would be left out of pocket.

The level of reserves has been set so that it is sufficient to cover three months full operating costs, redundancy payments, HR & legal advice. The reserves policy and the reserves limits are reviewed at each trustees’ meeting.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Independent Examiner’s report

I report to the Trustees on my examination of the accounts of Morecambe Bay Partnership (Charity number 1173489) for the year ended 31 March 2025 which are set out on pages 16 to 30.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 seeking explanations from the 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

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

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:

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED 9 OCTOBER 2025

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1173489

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Morecambe Bay Partnership Annual report and financial statements

Statement of financial activities

For the year ended 31 March 2025

Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2024
Notes £ £ £ £
Income from:
Donations and grants 3 28,505 422,703 451,208 415,733
Charitable activities 4 7,242 8,857 16,099 69,150
Investments 19,538 - 19,538 9,095
Total Income 55,285 431,560 486,845 493,978
Expenditure on:
Raising funds 5 & 6 5,570 37,430 43,000 41,316
Charitable activities 5 & 7 35,098 349,699 384,797 585,661
Total expenditure 40,668 387,129 427,797 626,977
Net income/(expenditure) 14,617 44,431 59,048 (132,999)
Transfer between funds 12 & 13 - - - -
Net movement in funds 14,617 44,431 59,048 (132,999)
Reconciliation of funds
Funds brought forward 12 & 13 111,250 89,590 200,840 333,839
Funds carried forward 12 & 13 125,867 134,021 259,888 200,840

The notes on pages 19 to 30 form part of the financial statement

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Balance Sheet

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As at 31 March 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors and prepayments
10
Cash at bank and in hand
Total current assets
Creditors
Amounts falling due within one
year
11
Net current assets
Net assets
Funds of the charity
Restricted funds
12 & 13
Unrestricted funds
Designated funds
12 & 13
General funds
12 & 13
Unrestricted funds
Total funds		 Total
Funds
Year
ended
31 Mar 2025
£
7,592
8,955
818,086
827,041
(574,745)
252,296
259,888
134,021
17,973
107,894
125,867
259,888		 Total
Funds
Year
ended
31 Mar 2024
£
9,751
29,391
490,585
519,976
(328,887)
191,089
200,840
89,590
16,954
94,296
111,250
200,840		 Total
Funds
Year
ended
31 Mar 2024
£
9,751
29,391
490,585
519,976
(328,887)
191,089
200,840
89,590
16,954
94,296
111,250
200,840
200,840

The notes on pages 19 to 30 form part of the financial statement

These financial statements were approved and authorised for issue by the Board of Trustees on 09 October 2025 and signed on their behalf by:

K McLoughlin

KERRY McLOUGHLIN CHAIR OF TRUSTEES

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Statement of cash flows

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For the year ended 31 March 2025

Cash flows from operating activities:
Net income/(expenditure) for period (as
per SOFA)
Adjustments for:
Depreciation charges
Loss on disposal of assets
Investment income
(Increase)/decrease in accounts receivables
(Increase)/decrease in accrued grant
income
(Increase)/decrease in prepayments and
other debtors
Increase/(decrease) in accounts payable
Increase/(decrease) in accruals
Increase/(decrease) in deferred revenue
Increase/(decrease) in other creditors
Net cash used in operating activities
Cash flows from investing activities:
Investment income
Net cash used in investing activities
Change in cash and cash equivalents in
period
Cash and cash equivalents at the beginning
of the period
Cash and cash equivalents at the end of the
period		 Total
Funds
Year
ended
31 Mar 2025
£
59,048
1,898
261
(19,538)
18,565
(752)
2,623
3,588
(330)
237,995
4,605
248,915
307,963
19,538
19,538
327,501
490,585
818,086		 Total
Funds
Year
ended
31 Mar 2025
£
59,048
1,898
261
(19,538)
18,565
(752)
2,623
3,588
(330)
237,995
4,605
248,915
307,963
19,538
19,538
327,501
490,585
818,086		 Total
Funds
Year
ended
31 Mar 2024
£
(132,999)
2,437
958
(9,095)
(17,485)
28,867
24,192
(8,686)
(1,626)
(55,710)
5,814
(30,334)
(163,333)
9,095
9,095
(154,238)
644,823
490,585		 Total
Funds
Year
ended
31 Mar 2024
£
(132,999)
2,437
958
(9,095)
(17,485)
28,867
24,192
(8,686)
(1,626)
(55,710)
5,814
(30,334)
(163,333)
9,095
9,095
(154,238)
644,823
490,585
9,095
(163,333)
9,095
327,501
490,585		 (154,238)
644,823
818,086 490,585

The notes on pages 19 to 30 form part of the financial statement.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and relevant charities law.

The effect of any event relating to the year ended 31 March 2025, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2025 and the results for the year ended on that date.

The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.

Legal status

Morecambe Bay Partnership is a charitable incorporated organisation registered in England & Wales, and meets the definition of a public benefit entity. The registered office is Stricklandgate House, 92 Stricklandgate, Kendal, Cumbria, LA9 4PU.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments and there are no material uncertainties that impact this assessment.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 12 of the financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable – i.e. when the eligible donation is received.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future year, in which case it is deferred.

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

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1. Accounting policies (continued from previous page)

Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

Any assets costing more than £3,000 are capitalised other than those purchased using restricted funds.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on the following basis:

Project equipment 20% reducing balance

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount is applied.

Creditors

Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually.

In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Pensions

The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.

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Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

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2. Comparative statement of financial activities

. Income from donations and legacies
Grants
Donations
Grants
Donations
Notes
Income from:
Donations and grants
3
Charitable activities
4
Investments
Total Income
Expenditure on:
Raising funds
5 & 6
charitable activities
5 & 7
Total expenditure
Net income/(expenditure)
Transfer between funds
12 & 13
Net movement in funds
Reconciliation of funds
Funds brought forward
12 & 13
Funds carried forward
12 & 13		 Unrestricted
Funds
Year ended
31 Mar 2024
Restricted
Funds
Year ended
31 Mar 2024
Total
Funds
Year ended
31 Mar 2024

£
£
£
3,389
412,344
415,733
10,259
58,891
69,150
9,095
9,095
22,743
471,235
493,978
6,502
34,814
41,316
33,143
552,518
585,661
39,645
587,332
626,977
(16,902)
(116,097)
(132,999)
-
-
-
(16,902)
(116,097)
(132,999)
128,152
205,687
333,839
111,250
89,590
200,840
Funds
Year ended
31 Mar 2025
Funds
Year ended
31 Mar 2025
Funds
Year ended
31 Mar 2025
£
£
£
20,000
422,703
442,703
8,505
-
8,505
28,505
422,703
451,208
Funds
Year ended
31 Mar 2024
Funds
Year ended
31 Mar 2024
Funds
Year ended
31 Mar 2024
£
£
£
-
410,536
410,536
3,389
1,808
5,197
3,389
412,344
415,733

3. Income from donations and legacies

21

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Morecambe Bay Partnership Annual report and financial statements

4. Income from charitable activities

==> picture [283 x 111] intentionally omitted <==

. Income from charitable activities
Income from MBP Sales
Income from contracts and other activities
Income from community and tickets events
Income from e-bikes
Income from MBP Sales
Income from contracts and other activities
Income from community and tickets events
Income from e-bikes
Income from other trading activities		 Unrestricted
Funds
Year ended
31 Mar 2025
Restricted
Funds
Year ended
31 Mar 2025
Total
Funds
Year ended
31 Mar 2025
£
£
£
2,791
-
2,791
2,018
8,857
10,875
2,238
-
2,238
195
-
195
7,242
8,857
16,099
Unrestricted
Funds
Year ended
31 Mar 2024
Restricted
Funds
Year ended
31 Mar 2024
Total
Funds
Year ended
31 Mar 2024
£
£
£
3,868
-
3,868
1,000
38,891
39,891
5,341
-
5,341
-
20,000
20,000
50
-
50
10,259
58,891
69,150

5. Total expenditure

Raising funds
Charitable activities
Raising funds
Charitable activities		 Staff
costs
Year ended
31 Mar 2025
Other direct
costs
Year ended
31 Mar 2025
Indirect
costs
Year ended
31 Mar 2025
Total
Year ended
31 Mar 2025
£
£
£
£
36,586
1,666
4,748
43,000
259,281
83,028
42,488
384,797
295,867
84,694
47,236
427,797
Staff
costs
Year ended
31 Mar 2024
Other direct
costs
Year ended
31 Mar 2024
Indirect
costs
Year ended
31 Mar 2024
Total
Year ended
31 Mar 2024
£
£
£
£
34,376
4,209
2,731
41,316
299,461
247,487
38,713
585,661
333,837
251,696
41,444
626,977

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Charity number 1173489
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22

Morecambe Bay Partnership Annual report and financial statements

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5. Total expenditure continued from previous page

Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct staff and other costs allocated to those activities.

An analysis of costs of raising funds split between restricted and unrestricted funds can be found in note 6.

An analysis of charitable activities split between restricted and unrestricted funds can be found in note 7.

An analysis of staff costs can be found in note 8.

Indirect costs includes:

rect costs ncludes:
vernance costs includes:
Other people costs
Professional services
Premises
Administration
Governance
Independent examination and accounts preparation
Insurance
Other		 Total
Year ended
31 Mar 2025
Total
Year ended
31 Mar 2024
£
£
18,186
13,145
13,269
12,238
6,948
7,371
1,574
3,059
7,259
5,631
47,236
41,444
Total
Year ended
31 Mar 2025
Total
Year ended
31 Mar 2024
£
£
1,950
1,890
5,054
3,687
255
54
7,259
5,631

Governance costs includes:

23

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Morecambe Bay Partnership Annual report and financial statements

6. Expenditure on raising funds

==> picture [283 x 111] intentionally omitted <==

7. Expenditure on charitable activities
Staff costs
Other direct costs
Indirect costs
Staff costs
Other direct costs
Indirect costs
Staff costs
Other direct costs
Indirect costs
Staff costs
Other direct costs
Indirect costs		 Unrestricted
Funds
Year ended
31 Mar 2025
Restricted
Funds
Year ended
31 Mar 2025
Total
Funds
Year ended
31 Mar 2025
£
£
£
3,478
33,108
36,586
1,666
-
1,666
426
4,322
4,748
5,570
37,430
43,000
Unrestricted
Funds
Year ended
31 Mar 2024
Restricted
Funds
Year ended
31 Mar 2024
Total
Funds
Year ended
31 Mar 2024
£
£
£
2,164
32,212
34,376
4,166
43
4,209

172
2,559
2,731
6,502
34,814
41,316
Unrestricted
Funds
Year ended
31 Mar 2025
Restricted
Funds
Year ended
31 Mar 2025
Total
Funds
Year ended
31 Mar 2025
£
£
£
24,648
234,633
259,281
6,620
76,408
83,028
3,830
38,658
42,488
35,098
349,699
384,797
Unrestricted
Funds
Year ended
31 Mar 2024
Restricted
Funds
Year ended
31 Mar 2024
Total
Funds
Year ended
31 Mar 2024
£
£
£
18,851
280,610
299,461
11,855
235,632
247,487
2,437
36,276
38,713
33,143
552,518
585,661

8. Staff costs

24

Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

==> picture [283 x 111] intentionally omitted <==

8. Staff costs

.Staff costs
Total Total
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Salaries 258,713 292,652
Employer's NIC 19,064 21,281
Employer's pension 18,090 19,904
295,867 333,837

The average headcount during the period was 9 persons (2024: 11 persons).

No employee received employee benefits above £60,000.

The total employee benefits paid to key personnel during the year was £80,263 (2024: £75,038).

9. Tangible fixed assets


Cost
As at 1 April 2024
Disposals
As at 31 March 2025
Accumulated depreciation
As at 1 April 2024
Charge for year
Elimination on disposal
As at 31 March 2025
Net Book Value
As at 1 April 2024
As at 31 March 2025		 Project
equipment
Total
£
£
36,792
36,792
(657)
(657)
36,135
36,135
27,041
27,041
1,898
1,898
(396)
(396)
28,543
28,543
9,751
9,751
7,592
7,592

25

Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

10. Debtors and prepayments

==> picture [283 x 111] intentionally omitted <==

0. Debtors and prepayments
Total Total
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Trade Debtors 4,717 23,282
Prepayments 3,006 5,629
Accrued grant income 1,232
8,955		 480
29,391

11. Creditors: amounts falling due within one year

Accounts payable
Accruals
Deferred revenue
HMRC control account
Other creditors		 Total
Year ended
31 Mar 2025
Total
Year ended
31 Mar 2024
£
£
6,547
2,959
2,266
2,596
555,487
317,492
5,445
5,840
5,000
-
574,745
328,887

Deferred income consists of grants received in 2024-2025 for the next financial period.

26

Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

12. Analysis of charity funds

==> picture [283 x 111] intentionally omitted <==

12.Analysis of charity funds
Unrestricted funds
Designated funds
Redundancy
Designated funds
General funds
Unresutricted funds
Restricted funds
Blue Influencers
- Ernest Cook Trust
Experience Morecambe Bay
-W&F Council /CCF5
-Active Travel
Landscape Connections
- Lancaster City Council, A & S National Landscape
Our Future Coast
-Engagement funded by Wyre Council
-Historic Coast Community Change funded by Wyre Council
Outdoor Learning
-Ernest Cook Trust
-Outdoor Learning Appeal
-Francis Scott Trust
-UKSPF
-CLA Charitable Trust
Putting Business in its Place
-Halpin Trust
Arnside to Grange Trail
-Westmorland & Furness Council
Restricted funds
Total funds		 Balance
brought
forward
Year ended
31 Mar 2025
Income
in
period
Year ended
31 Mar 2025
Expenditure
in
period
Year ended
31 Mar 2025
Transfers
between
funds
Year ended
31 Mar 2025
Balance
carried
forward
Year ended
31 Mar 2025
£
£
£
£
£
16,954
-
-
1,019
17,973
16,954
1,019
17,973
94,296
55,285
(40,668)
(1,019)
107,894
111,250
55,285
(40,668)
-
125,867
193
20,018
(20,354)
-
(143)
51,494
123,770
(137,553)
-
37,711
20,000
-
-
-
20,000
-
8,857
(7,856)
-
1,001
639
40,163
(37,931)
-
2,871
6,520
38,371
(41,960)
-
2,931
-
15,000
(13,800)
-
1,200
1,513
-
(1,513)
-
-
-
3,000
(3,000)
-
-
-
4,348
(4,348)
-
-
-
1,573
(1,573)
-
-
9,231
76,461
(80,867)
-
4,825
-
99,999
(36,374)
-
63,625
89,590
431,560
(387,129)
-
134,021
200,840
486,845
(427,797)
-
259,888

Redundancy

These are funds set aside by the trustees to cover any future redundancy costs.

Blue Influencers

A project to connect young people to create deep, lasting and meaningful connections with the natural world and their communities, funded by the Ernest Cook Trust.

Experience Morecambe Bay

A suite of projects to establish the area as an attractive destination for cycling and walking, focussing on the development of active, inclusive and sustainable ways to get around the Bay, away from personal car transport. The project is funded by Westmorland & Furness Council through the Coastal Communities Fund (Department for Levelling Up).

Landscape Connections

Phase 1 of a long-term project working in partnership to help nature recovery in the Arnside & Silverdale National Landscape. This phase is to support bid writing & project development.

Charity number 1173489

27

Morecambe Bay Partnership Annual report and financial statements

12. Analysis of charity funds (continued from previous page)

Our Future Coast - Engagement

Funded by the Flood and Coastal Resilience Innovation Programme through Wyre Council, this project works with communities to co-design, develop and test nature-based solutions for coastal risk management in the face of climate change.

Our Future Coast - Historical Coast Community Change

This strand within Our Future Coast project looks at how our coastline has changed over the years to help us plan in the face of climate change.

Outdoor Learning

A project aiming to connect more young people with Morecambe Bay by creating outdoor learning opportunities for those facing barriers.

Putting Business in its Place

The project will create ways to raise funds from businesses, individuals, and others to support our work to help care for the internationally important coastal wildlife & natural environment of the Bay, funded by the Halpin Trust.

Arnside to Grange Trail

Arnside to Grange Trail: this project funded through the Westmorland & Furness Council Local Sustainable Travel and Transport Fund aims to progress the feasibility of a 5km traffic-free route across the Kent Estuary between Arnside & Grange-over-Sands to Outline Business Case.

Charity number 1173489
Unrestricted funds
Designated funds
Redundancy
Designated funds
General funds
Unresutricted funds
Restricted funds
Blue Influencers
- Ernest Cook Trust
Experience Morecambe Bay
-W&F Council /CCF5
-Active Travel
Our Future Coast
-Engagement funded by Wyre Council
-Historic Coast Community Change funded by Wyre Council
Outdoor Learning
-Ernext Cook Trust
-Outdoor Learning Appeal
Putting Business in its Place
-Halpin Trust
Balance carried forward		 Balance
brought
forward
Year ended
31 Mar 2024
Income
in
period
Year ended
31 Mar 2024
Expenditure
in
period
Year ended
31 Mar 2024
Transfers
between
funds
Year ended
31 Mar 2024
Balance
carried
forward
Year ended
31 Mar 2024
£
£
£
£
£
16,954
-
-
-
16,954
16,954
-
-
-
16,954
111,198
22,743
(39,645)
-
94,296
128,152
22,743
(39,645)
-
111,250
-
5,930
(5,737)
-
193
171,117
283,567
(403,190)
-
51,494
-
20,000
-
-
20,000
441
28,219
(28,021)
-
639
-
27,828
(21,308)
-
6,520
-
15,000
(15,000)
-
-
-
1,808
(295)
-
1,513
-
31,857
(22,626)
-
9,231
171,558
414,209
496,177
-
-
89,590
28

Morecambe Bay Partnership Annual report and financial statements

12. Analysis of charity funds (continued from previous page)

Balance brought forward
Completed funds during 2023/24
Back On Our Map (BOOM)
- Heritage Lottery through University of Cumbria
Birds Aware
- Natural England
Defending the Docks
- Sir John Fisher Foundation
Destination Morecambe Bay
- CCF3
Explore Morecambe bay
- Areti Charitable Trust
Regional Heritage Centre
- University of Lancaster
Restricted funds
Total funds		 Balance
brought
forward
Year ended
31 Mar 2024
Income
in
period
Year ended
31 Mar 2024
Expenditure
in
period
Year ended
31 Mar 2024
Transfers
between
funds
Year ended
31 Mar 2024
Balance
carried
forward
Year ended
31 Mar 2024
£
£
£
£
£
171,558 414,209
- 496,177 - 89,590
-
35,896
(35,896)
-

-
-
2,804
(2,804)
-

-
500
-
(500)
-

-
33,629
-
(33,629)
-
-
-
15,330
(15,330)
-
-
-
2,996
(2,996)
-
-
205,687
471,235
(587,332)
-
89,590
333,839
493,978
(626,977)
-
200,840

Boom

This project which engaged the communities of south Cumbria in species reintroductions, ended in March 2024.

Bird Aware

Due to recruitment difficulties, this project was withdrawn in January 2024

Defending the Docks

This project which helped young people develop science & heritage skills in Barrow in Furness, ended in March 2024.

Destination Morecambe Bay

This project which helped promote Morecambe Bay as a visitor destination, ended in March 2024. Experience Morecambe Bay

This project, which connected school-age children in Lancaster & Morecambe District with their local heritage, ended in March 2024.

Regional Heritage Centre

This project, which provided training for volunteers to research the history of Cumbria, ended in March 2024.

29

Charity number 1173489

Morecambe Bay Partnership Annual report and financial statements

13. Analysis of net assets

==> picture [283 x 109] intentionally omitted <==

Fixed assets
Current assets
Current liabilities
Fixed assets
Current assets
Current liabilities		 Unrestricted
Funds
year ended
31 Mar 2025
Restricted
Funds
Year ended
31 Mar 2025
Total
Funds
Year ended
31 March
£
£
£
7,592
-
7,592
151,163
675,878
827,041
(32,888)
(541,857)
(574,745)
125,867
134,021
259,888
Unrestricted
Funds
year ended
31 Mar 2024
Restricted
Funds
Year ended
31 Mar 2024
Total
Funds
Year ended
31 March
£
£
£
9,751
-
9,751
110,415
409,561
519,976
(8,916)
(319,971)
(328,887)
111,250
89,590
200,840

14. Trustee remuneration

During the year, no trustee received remuneration (2024: £nil). One member of the Board of Trustees received reimbursement of £42 for travel expenses (2024: £nil).

15. Related party transactions

During the year, one trustee was paid for their involvement in the projects of the charity. Emma Parsons, acting as Emma Parsons Consulting, was paid £2,338 to assist with the delivery of phase 1 of the Landscape Connections Project (2024: £nil)

30

Charity number 1173489