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← The Conflict And Environment Observatory

2023-12-31-accounts

Charity Number: 1174115 The Conflict and Environment Observatory Report and financial statements for the year ended 31 December 2023 www.ceobs.org Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

Contents Refer•nee and administrativo information for tho year endod 31 Decomber 2025... Tru$tee$' annual report for the year ended 31 De¢ember 2023................................... Director's report................................................................................................ Objectives........................................................................................................ Activities in 2023, our achievements and performanee.... 1. Monitorlng and ¢olle¢tlng data on the environmental and derlved humanltarlan ¢on$equen¢es of armed ¢onfli¢t$ and military a¢tivitie$..................................... 2. Developing tools and undertaking capacity building activities to enable relevant stakeholders lo undertake such monitoring and data collection.......................... 3. Educating the public, decision makers* policy makers, researchers, civil society and the national and international media about the environmental and derived humanitarian consequences of armed conflict and military activities. 4. Contributing to the sound administration of legislation and commenting on proposed legislation....................................................................................... Beneficiaries of our services............................................................................... Finan¢ial review...............................................................................................10 Re$erve$.......................................................................................................... 11 Plans forthefuture........................................................................................... 11 Structureg governance and management............................................................12 Operational decision-making .12 Related parties and relationships with other oryanisation$ . Remuneration policy for key management personnel...........................................13 Risk management.............................................................................................14 Funds held a$ ¢u$lodlan trustee on behalf of oiher$.............................................14 .13 Environmental and social policy Statement of responsibilities of the trustees........................................................15 Independent examiner's report to the trustees of The Conflict and Environment Observatory .......................................................................................................16 Financial $tatomont$ and noto$ to the a¢eount$..........................................................18 .14 Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

The Conf lict and Environment Observatory: Reference and administrative information for the year ended 31 December 2023 Charity number: 1174115 Registered office and operational address: The Conflict and Environment Observatory, The Chapel, Scout Road, Mytholmroyd, Hebden Bridge, West Yorkshire, HX7 5HZ. The charity is also known as CEOBS. Trustees: Trustees, who served during the period and up to the date of this report. were as follows: David Cullen (Chair) Oliver Brown Dr Teresa Lappe-osthege Dr Sarah Njeri No trustees held title to property belonging to the charity during the reporting period or at the date of approval. Key management personnel: Doug Weir (Director). Bankers: The Co-operative Bank plc. i Balloon Street, Manchester, M4 4BE. Solicitors: Elderflower Legal and Secretarial Services, Chestnut House, 23 Ryles Park Road, Macclesfield, Cheshire SKII 8AH. Independent examiner: Patrick Morrello ACA, Third Sector Accountancy Ltd., Holyoake House, Hanover Street, Manchester, M60 OAS. Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

The Conf lict and Environment Observatory: Trustees, annual report for the year ended 31 December 2023 The trustees present their report and the unaudited financial statements for the period ended 31 December 2023. The reference and administrative information set out on page 3 forms part oFthis report. The financial statements comply with current statutory requirements, the charity's constitution and the Statement of Recommended Practice- Accountingand Reporting by Charities: SORP. applicable to charities preparing their accounts in accordance with FRS 102. Director's report The full-scale invasion of Ukraine in 2022 substantially increased global attention on the environmental dimensions of armed conflict and military actiTrities. From major events like the occupation of the Zaporizhzhia Nuclear Power Plant. to the cumulative devastation wrought by the intensive use of explosive force in urban and rural areas, there has been a step change in public, media and government interest. CEOBS was able to fulfil its mandate to support stakeholders in remote environmental data collection. These included the UNEP, UNDP and the Organization for Cooperation and Security in Europe (OSCE). We entered into a substantive implementing partnership agreement with the OSCE on a multi-year project, working in close cooperation with our long-time collaborators Zoi Environment Network. We also continued to work with Zoi on thematic briefings on the conflict for UNEP, and on complementary data collection and analysis for the UNDP. We also worked together on a contribution to Ukraine's Compact for the Environment, which is intended to guide environmental policy in the coming years. In September CEOBS was jointly awarded the Environmental Peacebuilding Association's Al-moumin Award for our "ongoing leadership in monitoring, quantifying, and redressing the environmental impacts of war" This unexpected award was welcome recognition for our research team, which had expanded in response to the demands of projects. This not only included work on Ukraine, but also Sudan, where we began a remote assessment on behalf OF UNEP. Our increased capacity meant that we were also able to provide rapid analyses following the catastrophic dam collapses in Ukraine and Libya. Our other work programmes were also busy. In September we co-hosted the world's first conference on military and contlict greenhouse gas emissions at Oxford University. Its diverse attendees included civil society, academia and the military. Interest in the topic is rapidly growing and during the year we were also involved with events at the UNFCCC conference in Bonn and at COP28. Meanwhile interest in environmental mainstreaming in humanitarian mine action- an initiative we began working on in 2018 with our partners Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

Norwegian People's Aid is now well established, with a range of initiatives being undertaken across the sector. In 2022 our funding model shifted from primarily grant-based to one based on project funding and consultancy. This has created a range of new challenges but overall, we saw continued income growth, which allowed us to expand the organisation and by the close of 2023 we had grown to 14 members of staff. Doug Weir, Director Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

Objectives CEOBS, Charttable Objects are: To promotefor the public benefit the protection of individuals, communities and ecosystems from the effects of environmental damage related to armed conflicts and military activities. These objectives will be fulfilled by undertaking the following activities: i. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities. Developing tools and undertaking capacity building activities to enable relevant stakeholders to undertake such monitoring and data collection; 3. Educating the public, decision makers, policy makers, researchers, civil society and the national and international media about the environmental and derived humanitarian consequences of armed conflicts and military activities; 4. Contributing to the sound administration of legislation and commenting on proposed legislation. 5. Undertaking relevant activities in these fields in partnership Thryth other organisations sharing a similar purpose, where the Trustees have determined that this is in keeping with the CIO'S Objects. Activities in 2023, our achievements and performance The charity's main activities and beneficiaries are described below. All its charitable activities focus on efforts to increase understanding and awareness of the environmental dimensions of armed conflicts and military activities, in order to strengthen protection for affected people and ecosystems, and are undertaken to further CEOBS, charitable purposes for the public benefit. CEOBS was established in August 2017 and publicly launched in April 2018. During 2023 our primary focus areas related to our four core workstreams: monitoring and raising awareness around environmental issues in recent and ongoing conflicts; monitoring and contributing to international legal and policy processes intended to minimise harm; environmental mainstreaming in humanitarian disarmament; and collaborative work with civil society on the environment, peace and security. 1. Monitoring and ¢olle¢ting data on the environmental and derived humanitarian consequences of armed conflicts and military activities. The majority of our monitoring work focused on Ukraine. This included the ongoing population of a database and methodologies for the remote analysis of environmentally harmful incidents, built on Open-source Intelligence (OSINT) and remotely sensed data. The work was primarily financed by the Organisation for Security and Co-operation in Europe (OSCE) and the United Nations Environment Programme (UNEP) as part oFtheir responses to the armed conflict. We also completed a project for the United Nations Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

ï

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The total unrestricted income for the year was £235,550 12022: £105.747) and the total unrestricted expenditure was £132,664 12022: £90,293). The total restricted income was £292,038 (2022: £123,659) and the total restricted expenditure was £283,477 12022: £168,565). This includes a total of £151.502 accrued income due from various sources for work already done in 2023: restricted grants to the value of £95,292, and £56,210 in consultancy income. 90% of this incoTne had been received by the end of May 2024. At the end of the year the total funds of the charity were £169,423 (2022: £57,976), comprising of £18,571 restricted Funds 12022: £3,014) and £150,852 unrestricted Funds (2022: 54,962). Towards the end of 2023, CEOBS successfully negotiated the renewal of its core funding arrangement with the Joseph Rowntree Charitable Trust, with the first instalment anticipated in January 2024. The trustees are satisfied that the charity will continue to be a going concern for the foreseeable future. The charity has no subsidiary undertakings or funds. Reserves Reserves are required for the organisation to be financially robust and continue operating in the event of a short-term funding shortfall or an emergency funding requirement. The reserves policy and balance are reviewed annually by the Board of Trustees. In 2023 we continued the reserves policy established in 2022 to aim to build reserves towards a minimum of 3 months, typical expenditure. This is in line with our interim target established in 2020. However, due to a steady increase in average monthly running costs resulting from the growth in the staff team, the target reserve level has also increased, standing at £121,199 at the close of 2023. Our free reserves level at the year end was £150,852. Excluding the accrued unrestricted income this figure would be £94,642. Our new target is to build our reserves to the level of six months, expenditure by the end of 2027. This increased reserves level Thryll assist CEOBS to withstand periods of unremitted accrued income such as that experienced at the end of 2023. Plans for the f uture In 2024. the response to Ukraine will continue to dominate our conflict monitoring activities. Ukraine is also influencing our other workstreams: meaning PERAC implementation focus on accountability; providing opportunities for collaboration on the ground with mine action operators in Ukraine; and creating new partnerships for international events on military and conflict emissions. CEOBS has an important role to play in highlighting the environmental dimensions of the war in Sudan, and will contribute to efforts to integrate peace and security considerations into the Convention on Biological Diversity. li Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

Structurey governance and management The organisation is a charitable incorporated organisation ICIOI, registered on 3 August 2017. The charity was established under a constitution which states the objects and powers of the charity and its governance. The trustees are members of the charity but this entitles them only to voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from their role as trustees of the charity. Any expenses reclaimed from the charity are set out in note li to the accounts. CEOBS recognises that an effective board of trustees is essential if the charity is to achieve its objectives. There must be at least three trustees, who serve for a renewable term of two years or until they resign. Trustees may form sllb-committees or working groups, with or without staff members, on an ad-hoc basis. The board of trustees has responsibility for and oversight of the recruitment of new trustees, and they are supported by staff in this. The organisation uses skills audits to identify knowledge and expertise of existing trustees. These may also be used to identify gaps and desired characteristics of new trustees. Advertising may be done through appropriate channels. As a result of the specialised nature of the organisation's work, approaches to individuals known to CEOBS through its activities may also be made. CEOBS seeks to avoid conflicts of interest and ensures diversity in its board of trustees, as well as in its staff. Consideration is given to ways in which groups that are under- represented on the board might be reached and encouraged to apply. New trustees are appointed by a decision at a properly convened meeting of the existing trustees. They receive an induction pack that includes copies of the latest Trustees Annual Report and Accounts, the chariws Constitution, copies of Board minutes and finance reports, a role description and the Charity Commission guidance 'The Essential Trustee, ICC3). They are required to confirm they have read the last of these in a minuted meeting, and to submit a Trustee Eligibility Declaration, as provided by the Charity Commission, and a declaration of interests form. Operational deeision-making CEOBS, trustees are responsible for the governance of the organisation. This includes, but is not restricted to, deciding on policy and strategy, appointing and overseeing staff, monitoring performance and Finances and providing guidance and knowledge. Day-to- day management OF CEOBS is provided by its Director, working with the Operations Co- ordinator and our staff team generally. 12 Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

Related parties and relationships with other organisations CEOBS works with other organisations as necessary to further its aims. these are typically collaborations for research or advocacy purposes. CEOBS does not have any affiliates or subsidiaries. During the period, CEOBS worked with the following: Research: Queen Mary University, Durham University, Oxford Universityy Newcastle University, Scientists for Global Responsibility (Military Emissions Gap). Edinburgh and Leeds universities on their ongoing SENSE PhD placeTnent. Zoi EnvironTnent Network Iswitzerland), European Institute of Peace (Belgium) on Ukraine. Projects: Nonvegian People's Aid (Nonvay). Mnemonic (Germany). Fundraising (grants): Nonvegian People's Aid (Norway). Greater Manchester and District CND. Other: For further information concerning related parties and related party transactions please see note li of the accounts. Remuneration policy for key management personnel The trustees consider the board of trustees and the Director as comprising the key management personnel of the charity. The board has responsibility for directing and controlling the charity, and they delegate the responsibility for running and operating the charity on a day to day basis to the Director. All trustees are volunteers and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note li to the accounts. CEOBS has a Conflict of Interest Policy and Register. Trustees are required to disclose all relevant interests and register them with the Director and, in accordance with the charity's constitution, withdraw from decisions where a conflict of interest arises. The Board of Trustees has responsibility for approving the salaries and remuneration of all staff, including key management personnel. Remuneration is set within the boundaries of budgets presented in grant applications and aligns Thryth pay grades for comparable sectoral roles and skill sets. The trustees aim to provide employees, including key management personnel, with yearly inflationary pay rises where feasible and subject to the constraints of funding. Beyond this, salary increases are based on changes in responsibilities and experience. It is the charity's aim to employ effective staff and the trustees recognise that the rates of pay offered should be appropriate. The charity does not offer bonuses or benefits in kind, other than the statutory pension scheme Icurrently NEST), and limited healthcare provision through Healthshield. 13 Doc ID.. 412578d14bc04f298Fb3828522a4c1e2dOb83f33

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The Conflict and Environment Observatory

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 December 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
72,196
Charitable activities
4
151,937
5
11,417
Total income
235,550
Expenditure on:
Raising funds
6
11,168
Charitable activities
8
121,496
Total expenditure
132,664
9
102,886
Transfer between funds
(6,996)
Net movement in funds for the year
95,890
Reconciliation of funds
Total funds brought forward
54,962
Total funds carried forward
150,852
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
-
292,038
-
292,038
-
283,477
283,477
8,561
6,996
15,557
3,014
18,571		 Total funds
2023
£
72,196
443,975
11,417
527,588
11,168
404,973
416,141
111,447
-
111,447
57,976
169,423		 Unrestricted
funds
£
60,704
35,261
9,782
105,747
3,059
87,234
90,293
15,454
592
16,046
38,916
54,962		 Restricted
funds
£
-
123,659
-
123,659
-
168,565
168,565
(44,906)
(592)
(45,498)
48,512
3,014		 Total funds
2022
£
60,704
158,920
9,782
229,406
3,059
255,799
258,858
(29,452)
-
(29,452)
87,428
57,976

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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The Conflict and Environment Observatory Charity No.1174115

Balance sheet as at 31 December 2023

Note
£
£
Fixed assets
Tangible assets
14
346
Total fixed assets
346
Current assets
Debtors
15
151,502
Cash at bank and in hand
-
47,677
Total current assets
199,179
Liabilities
Creditors: amounts falling
due in less than one year
16
(30,102)
Net current assets
169,077
Total assets less current liabilities
169,423
Net assets
169,423
The funds of the charity:
Restricted income funds
17
18,571
Unrestricted income funds
18
150,852
Total charity funds
169,423
2023		 £
£
494
494
9,277
58,306
67,583
(10,101)
57,482
57,976
57,976
3,014
54,962
57,976
2022

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.

The notes on pages 20 to 32 form part of these accounts.

Approved by the trustees on and signed on their behalf by: 23 / 08 / 2024

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David Cullen (Trustee)

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The Conflict and Environment Observatory

1 Accounting policies

Notes to the accounts for the year ended 31 December 2023

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Conflict and Environment Observatory meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions 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.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Tangible fixed assets

The trustees have decided to set the capitalisation threshold for fixed assets at £500. Items costing £500 or more are capitalised at cost. They are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office and computer equipment 25%

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and cash in hand includes cash only.

Creditors and provisions 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

l Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

m Pensions

Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end.

The charity is a charitable incorporated organisation registered with the Charity Commission and has no share capital. It has limited liability. The registered office address is disclosed on page 1.

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

Donations
Grants
Total
Income from charitable activities
Grants
Commissioned work
Total		 Unrestricted
£
196
72,000
72,196
Unrestricted
£
-
151,937
151,937		 Restricted
£
-
-
-
Restricted
£
292,038
-
292,038		 Total 2023
£
196
72,000
72,196
Total 2023
£
292,038
151,937
443,975		 Unrestricted
£
704
60,000
60,704
Unrestricted
£
-
35,261
35,261		 Restricted
£
-
-
Restricted
£
123,659
-
123,659		 Total 2022
£
704
60,000
60,704
Total 2022
£
123,659
35,261
158,920

4 Income from charitable activities

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

5
Income from other activities
Fundraising event
6
Cost of raising funds
Staff costs
Event costs
Administration
Premises costs
Depreciation
Governance costs (see note 7)
Support costs (see note 7)		 Unrestricted
£
11,417
11,417
Unrestricted
£
9,598
419
119
282
2
142
606
11,168		 Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-		 Total 2023
£
11,417
11,417
Total 2023
£
9,598
419
119
282
2
142
606
11,168		 Unrestricted
£
9,782
9,782
Unrestricted
£
2,063
542
161
-
-
70
223
3,059		 Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-		 Total 2022
£
9,782
9,782
Total 2022
£
2,063
542
161
-
-
70
223
3,059

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

7 Analysis of governance and support costs

Support Governance Total 2023 Support Governance Total 2022
£ £ £ £ £ £
Staff costs 10,886 4,424 15,310 13,219 4,084 17,303
Premises costs 1,646 281 1,927 1,379 336 1,715
General administration 698 119 817 290 70 360
Bank charges 245 - 245 43 - 43
Accountancy fees 5,168 480 5,648 1,020 1,380 2,400
Insurance 1,271 - 1,271 829 - 829
Online services and design -
-		 - 220 - 220
Legal and professional 1,766 - 1,766 1,559 - 1,559
Staff events 891 - 891 232 - 232
Depreciation 14 2 16 92 23 115
22,585 5,306 27,891 18,883 5,893 24,776
Apportionment of support and governance costs to fundraising and charitable activities
These costs are apportioned to fundraising and charitable activities in proportion to their		 respective share of the total direct costs.
Fundraising Direct costs
£
10,419		 % of total
direct costs
2.68%		 Share of
support costs
£
606		 Share of
governance costs
£
142
Charitable activities 377,830 97.32% 21,978 5,164
Total 388,249 22,584 5,306

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

8 Analysis of expenditure on charitable activities

Staff costs
Other staff costs
Premises cost
General office and administration costs
General membership fee
Travel, accommodation and subsistence
Conferences and events
Subscriptions
Consultancy
Project costs
Web design
Depreciation
Governance costs (see note 7)
Support costs (see note 7)
Restricted expenditure
Unrestricted expenditure
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Grant audit fees
Accountancy fees
Independent examiner's fee		 2023
£
301,983
16,564
14,922
6,327
42
6,880
347
1,073
10,250
19,224
89
130
5,164
21,978
404,973
283,477
121,496
404,973
2023
£
148
-
1,680
480		 2022
£
185,789
1,493
12,164
2,825
-
4,948
3,370
253
14,840
4,819
-
815
5,823
18,660
255,799
168,565
87,234
255,799
2022
£
938
1,200
1,020
180

9 Net income/(expenditure) for the year

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The Conflict and Environment Observatory

Notes to the accounts for the year ended 31 December 2023 (continued)

10 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs
Governance costs		 2023
£
293,911
23,819
9,161
326,891
9,598
301,983
10,886
4,424
326,891		 2022
£
185,296
14,168
5,691
205,155
2,063
185,789
13,219
4,084
205,155

No employee has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 9.5 (2022: 5.8). The average full time equivalent number of staff employed during the period was 8.9 (2022: 5.8).

The key management personnel of the charity comprise the trustees and the Director. The total employee benefits of the key management personnel of the charity were £47,029 (2022: £45,849).

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil) with the exception of the transaction below for the year 2022.

In 2022 the charity entered into a joint project with two other parties one of which is Alp Analytica, a France based consultancy. Oliver Brown, a trustee of the charity, is the founder and a director of Alp Analytica. This company was chosen from a number of organisations based on its specialism and following relevant procedures. Oliver Brown was not involved in the selection and decision processes. The total transaction value for 2022 was £6,743 for consultancy fees.

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Notes to the accounts for the year ended 31 December 2023 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

Norwegian Ministry of Foreign Affairs 2023
£
-
-		 2022
£
42,301
42,301

There were no unfulfilled conditions and contingencies attaching to the grants.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

14 Fixed assets: tangible assets

Cost
Depreciation
Charge for the year
Net book value
At 1 January 2023
At 31 December 2022
At 31 December 2023
At 1 January 2023
At 31 December 2023
At 31 December 2023		 Computer
equipment
£
3,951
3,951
3,457
148
3,605
346
494

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Notes to the accounts for the year ended 31 December 2023 (continued)

15
Debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Taxation and social security costs
17
Analysis of movements in restricted funds
Balance at 1
January
2023
Income
£
£
545
-
166
-
2,303
67,182
-
76,073
-
130,371
Gromada (Erasmus)
-
18,412
Total
3,014
292,038
British Ecological Society
Nahrein Network
United Nations
Environment
OSCE
The Minor Foundation
for Major Challenges		 2023
£
151,502
151,502
2023
£
2,754
18,042
9,306
30,102
Expenditure
£
-
-
(68,340)
(82,605)
(130,835)
(1,697)
(283,477)		 2022
£
9,277
9,277
2022
£
-
5,483
4,618
10,101
Transfers
£
-
-
-
6,532
464
-
6,996		 Balance at 31
December
2023
£
545
166
1,145
-
-
16,715
18,571

Note re transfers

The funds transfers between restricted and unrestricted funds was due to costs on UNEP and OSCE projects not covered by the project grants.

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Notes to the accounts for the year ended 31 December 2023 (continued)

Comparative period

Nahrain Network
Total
The Minor Foundation
for Major Challenges
United Nations
British Ecological Society
Norwegian Ministry of
Foreign Affairs		 Balance at 1
January
2022
£
1,243
47,103
166
-
-
48,512		 Income
£
-
42,301
-
17,850
63,508
123,659		 Expenditure
£
(698)
(89,404)
-
(17,850)
(60,613)
(168,565)		 Transfers
£
-
-
-
-
(592)
(592)		 Balance at
31 December
2022
£
545
-
166
-
2,303
3,014

Name of restricted fund Description, nature and purposes of the fund

British Ecological Society to develop science, technology, engineering and mathematics (STEM) educational resources on conflict and the environment Nahrein Network to contribute remote sensing data to academic research on the eco-tourism potential of the Iraqi marshlands

Norwegian Ministry of grant for various specific projects related to the impact of war on environment Foreign Affairs and humanity United Nations grant for research project: "Environmental impact assessment in Ukraine" Environment The Minor Foundation grant for research project: "Communicating and plugging the military emissions for Major Challenges gap" OSCE - Organization grant for research project: "security and cooperation in Europe" for Security and Cooperation in Europe Gromada (Erasmus) contribution from Erasmus funded project to develop cooperation between European universities to support public and legal capacity for environmental recovery in Ukraine

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Notes to the accounts for the year ended 31 December 2023 (continued)

18 Analysis of movement in unrestricted funds

Comparative period
General fund
Joseph Rowntree
Charitable Trust
Joseph Rowntree
Charitable Trust
Name of
unrestricted fund
General fund
General fund		 Balance at 1
January
2023
Income
Expenditure
Transfers
£
£
£
£
54,962
163,550
(60,664)
(6,996)
-
72,000
(72,000)
-
54,962
235,550
(132,664)
(6,996)
Balance at
1 January
2022
Income
Expenditure
Transfers
£
£
£
£
38,916
45,747
(30,293)
592
-
60,000
(60,000)
-
38,916
105,747
(90,293)
592
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds		 As at 31
December
2023
£
150,852
-
150,852
As at 31
December
2022
£
54,962
-
54,962

Designated fund: Joseph to be used as the charity sees fit to further its objects, for charitable purposes Rowntree Charitable only and within the bounds of charity law, not to be used for reserves Fund

19 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
346
150,506
150,852		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
18,571
18,571		 Total 2023
£
346
169,077
169,423

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Notes to the accounts for the year ended 31 December 2023 (continued)

Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
494
54,468
54,962		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
3,014
3,014		 Total 2022
£
494
57,482
57,976

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