Charity Number: 1174115
## The Conflict and
## Environment Observatory
Report and financial statements for the year ended 31 December 2024
www.ceobs.org
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## Contents
|Reference and administrative information for the year ended 31 December 2024 .............................. 1|Reference and administrative information for the year ended 31 December 2024 .............................. 1|
|---|---|
|Trustees’ annual report for the year ended 31 December 2024 ............................................................ 2||
|Director’s report|2|
|Activities in 2024, our achievements and performance|3|
|1. Monitoring and collecting data on the environmental and derived humanitarian||
|consequences of armed conflicts and military activities.|3|
|2. Developing tools and undertaking capacity-building activities to enable relevant stakeholders||
|to undertake such monitoring and data collection.|4|
|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|
|4. Contributing to the sound administration of legislation and commenting on proposed||
|legislation.|5|
|Beneficiaries of our services|6|
|Financial review|6|
|Reserves|7|
|Plans for the future|7|
|Structure, governance and management|7|
|Operational decision-making|8|
|Related parties and relationships with other organisations|8|
|Remuneration policy for key management personnel|9|
|Risk management|9|
|Funds held as custodian trustee on behalf of others|9|
|Environmental and social policy|9|
|Statement of responsibilities of the trustees|10|
|Independent examiner’s report to the trustees of The Conflict and Environment Observatory .........|11|
|Financial statements and notes to the accounts|12|
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory:
## **Reference and administrative information for the year ended 31 December 2024**
## **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 (Resigned 21/04/2024) Dr Sarah Njeri Serene Murad (appointed 23/07/2024) Rachel Parry (appointed 23/07/2024) Kevin Gascoigne (appointed 23/07/2024) Micol Martini (appointed 23/07/2024)
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. 1 Balloon Street, Manchester, M4 4BE.
**Solicitors:** Elderflower Legal and Secretarial Services, Chestnut House, 23 Ryles Park Road, Macclesfield, Cheshire SK11 8AH.
**Independent examiner:** Patrick Morrello ACA, Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS.
1
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## The Conflict and Environment Observatory:
## **Trustees’ annual report for the year ended 31 December 2024**
The trustees present their report and the unaudited financial statements for the period ended 31 December 2024.
The reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements, the charity’s constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP; applicable to charities preparing their accounts in accordance with FRS 102.
## **Director’s report**
The environmental dimensions of the conflicts in Ukraine and Sudan remained our primary focus during 2024. In both cases our remote environmental monitoring work was being undertaken in support of international organisations; the Organization for Security and Cooperation in Europe (OSCE) and United Nations Environment Programme (UNEP) respectively. The work allowed us to further refine the remote assessment and data management methodology that we have developed, with its deployment for the comparatively data poor environment of Sudan an opportunity to stress test the methodology. Our Ukraine research yielded several spin-off studies, including on groundwater vulnerability and the location of critical mineral deposits – our mapping for which was widely used by media outlets after the topic rose to prominence.
We continued to work on new methodologies and in knowledge sharing and development, establishing an informal Conflict and Environment Academic Network (CEAN) and supporting a PhD project exploring how declassified US spy satellite imagery could be used to understand landscape changes in Vietnam. Our staff and partners are at the cutting edge of the possible when it comes to remote conflict analysis.
We use our expertise to inform our engagement with international processes that can contribute to understanding and mitigating environmental harm. In 2024 we provided extensive technical and legal support to the government of Ukraine during the 6[th] UN Environment Assembly on a resolution that would define a common standard for environmental data collection in relation to armed conflicts. We also worked with the Zoological Society of London and WWF to draw attention to the complex interactions between armed conflicts and biodiversity. And, together with longstanding partners Norwegian People’s Aid (NPA), we helped cement environmental considerations into the global action plan to address the presence of land mines; elsewhere we worked with a diverse group of stakeholders to increase attention on the contributions that armed conflicts and military activities make to the climate crisis.
CEOBS is its people; in 2024 we maintained a staff complement of between 11 and 12 employees, along with between 1 and 3 freelance consultants, two of whom were based overseas. We expanded our board to seven members, welcoming new expertise and experience to help our continued development. We are particularly grateful to our Ukrainian and Sudanese colleagues, whose contextual knowledge has been critical to our work.
2
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## **Objectives**
## CEOBS’ _Charitable Objects_ are:
_To promote for 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:
1. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities;
2. 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 with other organisations sharing a similar purpose, where the Trustees have determined that this is in keeping with the CIO’s Objects.
## **Activities in 2024, 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 2024 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 collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities.
The majority of our monitoring work focused on Ukraine and Sudan. 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 of their responses to the armed conflicts. During the year we also initiated plans to develop the methodology into something shareable and replicable. During 2024 we also supported analyses of the historical impact of Agent Orange in Laos; worked on a collaborative assessment of recurring Russian attacks on Ukraine’s Kremenchuk Oil Refinery; and undertook a rapid analysis of several environmental trends linked to Israel’s war against Hezbollah in Lebanon.
Our work on Sudan during the period focused on conflict impacts on Gezira State – Sudan’s breadbasket – and a rapid analysis of the collapse of the Arba’at Dam.
3
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## Results
- Data from our monitoring work was shared with a wide range of stakeholders, including through public engagement via the media and online.
- Our monitoring work resulted in new partnerships with international organisations and NGOs.
- Were able to react quickly to environmental emergencies and emerging conflicts to provide the public, the media and international organisations with data.
## 2. Developing tools and undertaking capacity-building activities to enable relevant stakeholders to undertake such monitoring and data collection.
Our work in 2024 continued to explore new methodologies to examine the relationship between armed conflict and the environment.
Most significant was the Ukraine database, and methodology that we developed to remotely analyse environmentally harmful incidents following the 2023 invasion continued to evolve. The main purposes of the data that we collect are to inform advocacy, assessment and accountability. During 2024 we applied the methodology to areas of Sudan in support of UNEP, a comparatively data poor environment which provided new challenges but also allowed us to develop the methodology in ways that would make it applicable to more conflict areas.
A key focus of our skills sharing and capacity-building work during 2024 was the Erasmus+ GROMADA project, which focuses on how participatory research can be used for environmental accountability and recovery in Ukraine. Staff took part in a summer school at Hamburg University for Ukrainian and international students, introducing them to open source environmental research methods. Later in the year, we organised and ran a digital hackathon to identify citizen science methodologies to address water quality issues in Ukraine.
In our mine action programme, we began work on a Green Field Tool that would allow mine action operators to better integrate environmental data into decision making around clearance activities.
## Results
- Further refinement of our remote assessment methodology.
- Progress on advancing the role of participatory citizen science methodologies for environmental research and empowerment in areas affected by conflict.
- Began work on a novel tool to help the mine action sector minimise its environmental footprint and contribute to environmental 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.
During 2024 CEOBS staff undertook a range of outreach and educational activities for a diverse range of audiences. These included:
- Presentation to the European Parliament Working Group on Space, Security & Defence meeting on military decarbonisation
- Presentation to the United Nations Environment Assembly (UNEA) 6 conference in Nairobi concerning climate change, environmental degradation, displacement and conflict in the Middle East and North Africa (MENA) region.
4
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
- Training on behalf of the UN Environment Programme (UNEP) in the use of remote sensing and open source intelligence for the analysis of environmental impacts in conflict affected areas.
- Presentation to the Engage Business Conference concerning CEOBS’ objectives and outputs in relation to military emissions and the war in Ukraine.
- Presentation to governments at the OSCE on our research into the environmental consequences of Russia’s war in Ukraine.
- Presentations to students of Pennsylvania State University, participants in the Erasmus+ GROMADA programme, the EU-US Youth Seminar, Baltimore University, the American Academy of Arts and Sciences, Newcastle University, Sumy University, King’s College London and Bradford University on the environmental consequences of conflict, military emissions and humanitarian mine action.
- Providing technical advice, interviews and citations for journalists and media organisations, resulting in 66 external publications, citations or quotations including but not limited to articles in: _Grist, The Guardian, The Atlantic, Haaretz, France 24, Dialogue Earth, Delfi, CBC, Inside Climate News, RTL Belgium, BBC Arabic and Euro News._
- We contributed to numerous expert events, including but not limited to those organised by UNEP, SOAS, NATO, the IPCC, OSCE, UK Earth Observation National Earth Observation Conference and NPA.
- We continued to populate our website with conflict and thematic resources. We also responded to numerous requests for information from the media, students, researchers and the public, and for technical assistance on environmental issues from NGOs and states.
Results
- We supported media interest in the environmental dimensions of the wars in Ukraine, Sudan, Gaza and Lebanon, providing interviews and content to numerous outlets.
- We continued to deepen understanding of the humanitarian and environmental consequences of the war in Sudan, and working alongside Saferworld to identify opportunities for environmental peacebuilding.
- During 2024 our website, www.ceobs.org, was visited by around 84,000 users who accessed pages nearly half a million times.
- CEOBS’ social media audiences continued to grow - in particular on Bluesky and LinkedIn.
## 4. Contributing to the sound administration of legislation and commenting on proposed legislation.
In 2024, CEOBS monitored and contributed to a number of ongoing international processes. These processes included the UN Framework Convention on Climate Change (UNFCCC), the UN Environment Assembly, the Mine Ban Treaty, the political declaration on the use of explosive weapons in populated areas (EWIPA), the UN Open Ended Working Group on chemicals, pollution and waste; and the Convention on Biological Diversity.
- In support of the continued implementation of the Paris Agreement we produced a number of publications on military emissions, contributed to and organised events at the Bonn climate talks and at COP29, and attended meetings of the Intergovernmental Panel on Climate Change
- We spoke on the environment at the first review conference of the EWIPA declaration.
- We worked with mine action partners to promote environmental standards in the implementation of the Mine Ban Treaty at its Review Conference in Siem Reap.
- We worked with partners to highlight the need for the UN Open Ended Working Group on chemicals, pollution and waste to include the toxic remnants of war in its mandate.
5
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
- We worked with Ukraine and civil society partners to help protect UNEP’s mandate to work on the environmental dimensions of conflicts at UNEA 6.
- We attended COP17 of the Convention on Biological Diversity working with partners to draw attention to the linkages between nature, peace and security.
## Results
- We have become a leading voice globally on military and conflict greenhouse gas emissions and key to growing international momentum on the topic.
- Together with partners we helped the mine action sector take a substantial step forward in how it addresses the environmental impact of land mine clearance.
- We have helped further secure UNEA as a place where states can discuss and take action on the environmental dimensions of armed conflicts.
- We are now part of an informal network of NGOs working to increase the visibility of conflicts in the implementation of international biodiversity agreements.
## **Beneficiaries of our services**
The trustees have ensured that CEOBS’ work during the period has complied with Section 17 of the Charities Act 2011. The trustees have also referred to the Charity Commission’s guidance on the public benefit, particularly when considering the design and focus areas of new projects, and in identifying goals and objectives for existing programmes.
As stated in our Objects, the ultimate beneficiaries of our work are individuals, communities and ecosystems, which will be better protected from the effects of environmental damage related to armed conflicts and military activities as a result of our activities. All of the work that we do contributes to this overarching goal. The general public also benefits from the awareness raising work that we undertake, for example outreach and fundraising events, as well as the open-access reports and updates we provide on our website.
## **Financial review**
During 2024 CEOBS continued to benefit from a diversified funding base, with new sources including the UK Foreign, Commonwealth and Development Office via our partners NPA. Total income was £442,677 (2023: £527,588). This was comprised of a combination of grants, donations and consultancy fees, including from the following major partners:
- Our second Implementing Partner Agreement with OSCE concluded during the year, contributing £70,865. We received a further £16,051 in consultancy fees from OSCE towards the end of the year.
- The Joseph Rowntree Charitable Trust provided £66,668 of core funding and £34,382 of exceptional funding in support of our MEG programme.
- We received £42,338 from UNEP in support of our Sudan programme and £17,454 enabling the continuation of our monitoring and reporting on the conflict for Sudan
- Our grant from the Minor Foundation for Major Challenges concluded in June, resulting in a final payment of £31,681.
- Our ongoing partnership with Norwegian People’s Aid resulted in consultancy income of £61,055 and grant income of £34,892.
- The second payment against the Erasmus+ ‘GROMADA’ grant was received, totalling £17,697.
In addition to grant and consultancy income, the charity raised £4,008 in fundraising and donations (2023: £11,613). The remaining income was derived from speaker fees and reimbursements of costs.
6
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The overall expenditure for 2024 was £569,219 (2023: £416,141). The net income for the year was a negative £126,542 (2023: £111,447).
The total unrestricted income for the year was £185,588 (2023: £235,550) and the total unrestricted expenditure was £259,761 (2023: £132,664). The total restricted income was £257,089 (2023: £292,038) and the total restricted expenditure was £309,458 (2023: £283,477).
At the end of the year the total funds of the charity were £42,881 (2023: £169,423), comprising £12,301 of restricted funds (2023: £18,571) and £30,580 of unrestricted funds (2023: 150,852). This represents a subsidy of restricted grant programmes by unrestricted funds of £46,099 for the year.
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 2024 we continued the reserves policy established in 2023 to maintain reserves at a level of three times average monthly expenditure. Average monthly expenditure in 2024 was £47,435, so that the target reserve level was £142,305. However, due to delays in the realisation of new grant agreements for the final months of the year, our cash in hand was depleted to £32,287, with our free reserves being £30,580 falling short of the target level by £111,725.
Wherever possible all unrestricted funds are put towards reserves to meet this policy. CEOBS also seeks to raise additional funds for reserves within funding bids, although most donor agreements exclude this. Our target since 2019 has been to add one month of running costs to our reserves every year until an ideal situation of six months of reserves is achieved. Our interim target for 2020 onwards, was to reserve three months’ running costs in three years. However, average monthly running costs increased substantially in 2024 with the recruitment of a number of additional project staff to meet the requirements of funding agreements and remained at high levels during 2024. Our new target is therefore to build our reserves to the level of three months’ expenditure by the end of 2025 and to continue to increase by one month’s expenditure each year for the following three years, reaching six months’ reserve level by the end of 2028.
## **Plans for the future**
In 2025, the response to conflicts in Ukraine and Sudan will continue to dominate our conflict monitoring activities. We will also look to opportunities to increase attention on the impacts of conflict on biodiversity at the World Conservation Congress and UNEA 7, as well as continue to encourage and engage with emerging voices on the climate dimensions of militarism and conflict.
## **Structure, governance and management**
The organisation is a charitable incorporated organisation (CIO), registered on 3 August 2017. The charity was established under a constitution which states the objects and powers of the charity and its governance.
7
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
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 12 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 sub-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 ensure 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 charity’s Constitution, copies of Board minutes and finance reports, a role description and the Charity Commission guidance ‘The Essential Trustee’ (CC3). 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 decision-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.
## **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, Oxford University, Newcastle University, Scientists for Global Responsibility (Military Emissions Gap); Edinburgh and Leeds universities on their ongoing SENSE PhD placement; Zoi Environment Network (Switzerland); Saferworld (UK);
**Projects:** Norwegian People's Aid (Norway); SOAS (UK); Lund University, Web2Learn, Odessa University, Systasis, University of Hamburg, University of Copenhagen (GROMADA project).
**Fundraising (grants):** Norwegian People's Aid (Norway); Greater Manchester and District CND.
For further information concerning related parties and related party transactions please see note 12 of the accounts.
8
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## **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 12 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 with pay grades for comparable sectoral roles and skill sets.
The trustees aim to provide employees, including key management personnel, with yearly cost of living 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 (currently NEST), and limited healthcare provision through HealthShield.
In 2021 the trustees reviewed the remuneration policy with reference to the Living Wage, gender pay ratios, maximum pay ratios and pay bench-marking.
## **Risk management**
It is the staff and trustees’ responsibility to identify, assess and manage risks.
The greatest risk to the charity is that of lack of core funding and work has been undertaken throughout the period to secure funds and diversify our funding sources. Controls are in place to reduce risks associated with financial, administrative and operational procedures.
In 2020 a risk mapping exercise was completed by the board of trustees. The resulting Risk Register is reviewed when deemed necessary by the trustees. Risks are continuously assessed by the staff and trustees and reviewed at both the project and governance level, and risk management is ongoing. Actions to mitigate risks are taken at appropriate levels of the organisation.
## **Funds held as custodian trustee on behalf of others**
No funds were held by the Charity as a custodian trustee on behalf of others.
## **Environmental and social policy**
CEOBS’ environmental and social policies consider the impact of our office and of our travel footprint.
To reduce the environmental impact and increase the social benefits of our office we are:
- Using local suppliers, such as for printing.
- Reducing single use plastics, for example milk deliveries and, where possible, plastic-free stationery.
- Utilising Fair Trade and ethically sourced products.
- To the greatest extent possible using recycled IT equipment.
9
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## Our travel policy seeks to:
- Minimise flights where other options are available, within the constraints of staff time and financial resources.
- Encourage staff to avoid flights by accepting additional travel hours as working hours and absorbing additional travel and accommodation costs.
- Encourage staff to consider and address the higher environmental footprint of periods away travelling, such as increased use of single-use plastics.
We have decided not to utilise a carbon offsetting scheme to address emissions from travel. Instead our policy is to volunteer staff time during the year to local environmental projects. The Calder Valley, in which we are based, is prone to flooding and we prioritise projects focused on natural flood risk reduction, such as tree planting. We also support local food initiatives by volunteering with a nearby community farm.
## **Statement of responsibilities of the trustees**
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on ………………… and signed on their behalf by:
……………………………..
David Cullen (Trustee)
10
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## **Independent examiner’s report to the trustees of The Conflict and Environment Observatory**
I report on the accounts of the charity for the period ended 31 December 2024 set out on pages 1226.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **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.
## **Other matters**
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
## **Independent examiner's statement**
- In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
28 / 10 / 2025 Patrick Morrello ACA Date Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester, M60 0AS
11
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## The Conflict and Environment Observatory
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 December 2024
|Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
66,688
Charitable activities
4
114,716
5
4,139
Investments
6
45
Total income
185,588
Expenditure on:
Raising funds
7
9,025
Charitable activities
9
250,736
Total expenditure
259,761
10
(74,173)
Transfer between funds
(46,099)
Net movement in funds for the year
(120,272)
Reconciliation of funds
Total funds brought forward
150,852
Total funds carried forward
30,580
Net income/(expenditure) for the year
Other trading activities|Restricted
funds
£
-
257,089
-
-
257,089
_-_
309,458
309,458
(52,369)
46,099
(6,270)
18,571
12,301|Total funds
2024
£
66,688
371,805
4,139
45
442,677
9,025
560,194
569,219
(126,542)
-
(126,542)
169,423
42,881|_Unrestricted_
_funds_
_£_
_72,196_
_151,937_
_11,417_
_-_
_235,550_
_11,168_
_121,496_
_132,664_
_102,886_
_(6,996)_
_95,890_
_54,962_
_150,852_|_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_|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
12
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
## The Conflict and Environment Observatory Charity No.1174115
## Balance sheet as at 31 December 2024
||Note||2024|||_2023_||
|---|---|---|---|---|---|---|---|
|||£||£|_£_||_£_|
|Fixed assets||||||||
|Tangible assets|14|||198|||_346_|
|Total fixed assets||||198|||_346_|
|Current assets||||||||
|Debtors|15|30,442|||_151,502_|||
|Cash at bank and in hand|16|32,287|||_47,677_|||
|Total current assets||62,729|||_199,179_|||
|Liabilities||||||||
|Creditors: amounts falling||||||||
|due in less than one year|17|(20,046)|||_(30,102)_|||
|Net current assets||||42,683|||_169,077_|
|Total assets less current liabilities||||42,881|||_169,423_|
|Net assets||||42,881|||_169,423_|
|The funds of the charity:||||||||
|Restricted income funds|18|||12,301|||_18,571_|
|Unrestricted income funds|19|||30,580|||_150,852_|
|Total charity funds||||42,881|||_169,423_|
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 15 to 27 form part of these accounts.
Approved by the trustees on and signed on their behalf by: 28 / 10 / 2025
David Cullen (Trustee)
13
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
1 Accounting policies
Notes to the accounts for the year ended 31 December 2024
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.
- c Preparation of the accounts on a going concern basis
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.
14
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
Notes to the accounts for the year ended 31 December 2024 (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.
- f Fund accounting
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:
- Costs of raising funds comprise the costs of fundraising events, marketing and website costs, and their associated support costs.
- Expenditure on charitable activities includes the costs of personnel and conducting research projects undertaken to further the purposes of the charity and their associated support
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.
- j Cash at bank and in hand
Cash at bank and cash in hand includes cash only.
- k Creditors and provisions
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.
15
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
Notes to the accounts for the year ended 31 December 2024 (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.
- 2 Legal status of the charity
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.
16
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
- 3 Income from donations and legacies
|Donations
Grants
Total
Income from charitable activities
Grants
Commissioned work
Total|Unrestricted
£
20
66,668
66,688
Unrestricted
£
-
114,716
114,716|Restricted
£
-
-
-
Restricted
£
257,089
-
257,089|Total 2024
£
20
66,668
66,688
Total 2024
£
257,089
114,716
371,805|_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_|
|---|---|---|---|---|---|---|
4 Income from charitable activities
17
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
|5
Income from other activities
Fundraising event
Profit on disposal of asset
6
Investment income
Income from bank deposits
7
Cost of raising funds
Staff costs
Event costs
Administration
Premises costs
Depreciation
Governance costs (see note 8)
Support costs (see note 8)|Unrestricted
£
3,989
150
4,139
Unrestricted
£
45
45
Unrestricted
£
6,616
674
296
101
2
157
1,179
9,025|Restricted
£
-
-
Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-|Total 2024
£
3,989
150
4,139
Total 2024
£
45
45
Total 2024
£
6,616
674
296
101
2
157
1,179
9,025|_Unrestricted_
_£_
_11,417_
_-_
_11,417_
_Unrestricted_
_£_
_-_
_-_
_Unrestricted_
_£_
_9,598_
_419_
_119_
_282_
_2_
_142_
_606_
_11,168_|_Restricted_
_£_
_-_
_-_
_-_
_Restricted_
_£_
_-_
_-_
_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|_Total 2023_
_£_
_11,417_
_-_
_11,417_
_Total 2023_
_£_
_-_
_-_
_Total 2023_
_£_
_9,598_
_419_
_119_
_282_
_2_
_142_
_606_
_11,168_|
|---|---|---|---|---|---|---|
18
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
8 Analysis of governance and support costs
||Support|Governance|_Total 2024_|_Support_|_Governance_|_Total 2023_|
|---|---|---|---|---|---|---|
||£|£|£|_£_|_£_|_£_|
|Staff costs|53,936|7,487|61,423|_10,886_|_4,424_|_15,310_|
|Premises costs|3,358|395|3,753|_1,646_|_281_|_1,927_|
|General administration|1,149|135|1,284|_698_|_119_|_817_|
|Bank charges|581|_-_|581|_245_|_-_|_245_|
|Accountancy fees|10,543|450|10,993|_5,168_|_480_|_5,648_|
|Insurance|1,297|-|1,297|_1,271_|_-_|_1,271_|
|Legal and professional|2,266|-|2,266|_1,766_|_-_|_1,766_|
|Staff events|1,209|-|1,209|_891_|_-_|_891_|
|Trustee expenses|-|
1,457|1,457|_-_|_-_|_-_|
|Depreciation|21|2|23|_14_|_2_|_16_|
||74,360|9,926|84,286|_22,585_|_5,306_|_27,891_|
|_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
£
7,689|% of total
direct costs
1.59%|Share of
support costs
£
1,179|Share of
governance costs
£
157|||
|Charitable activities|477,245|98.41%|73,181|9,769|||
|Total|484,934||74,360|9,926|||
19
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 9 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 8)
Support costs (see note 8)
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|2024
£
336,316
759
19,655
6,726
684
24,445
1,992
-
78,425
8,119
-
123
9,769
73,181
560,194
309,458
250,736
560,194
2024
£
148
1,800
1,860
540|_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_|
|---|---|---|
10 Net income/(expenditure) for the year
20
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 11 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|2024
£
361,534
30,867
11,954
404,355
6,616
336,316
53,936
7,487
404,355|_2023_
_£_
_293,911_
_23,819_
_9,161_
_326,891_
_9,598_
_301,983_
_10,886_
_4,424_
_326,891_|
|---|---|---|
No employee has employee benefits in excess of £60,000 (2023: Nil).
The average number of staff employed during the period was 11.3 (2023: 9.5). The average full time equivalent number of staff employed during the period was 10.7 (2023: 8.9).
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 £48,444 (2023: £47,029).
- 12 Trustee remuneration and expenses, and related party transactions
Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil).
Four trustees received travel and subsistence expenses during the year of £351 (2023:£Nil). Some accommodation and subsistence expenses were paid directly by the charity. The overall trustee expenses were £1,456.
Aggregate donations from related parties were £Nil (2023: £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 (2023: nil).
21
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 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
Disposals
Depreciation
Charge for the year
Disposals
Net book value
15
Debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
At 31 December 2024
At 31 December 2024
_At 31 December 2023_
At 31 December 2024
At 1 January 2024
At 1 January 2024|2024
£
30,442
30,442
2024
£
32,287
32,287|Computer
equipment
£
3,951
(639)
3,312
3,605
148
(639)
3,114
198
_346_
_2023_
_£_
_151,502_
_151,502_
_2023_
_£_
_47,677_
_47,677_|
|---|---|---|
22
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
17 Creditors: amounts falling due within one year
**----- Start of picture text -----**
2024 2023
£ £
Trade creditors 11 2,754
Other creditors and accruals 20,035 18,042
Taxation and social security costs - 9,306
20,046 30,102
**----- End of picture text -----**
18 Analysis of movements in restricted funds
|Gromada (Erasmus)
Total
Joseph Rowntree
Charitable Trust
British Ecological Society
Nahrein Network
United Nations
Environment
Programme (Ukraine)
OSCE
The Minor Foundation
for Major Challenges
Norwegian People's Aid,
funds from FCDO (UK)
United Nations
Environment
Programme (Sudan)|Balance at 1
January
2024
£
545
16,715
-
1,145
166
-
-
-
18,571|Income
£
-
17,697
34,382
31,681
34,892
70,865
50,117
17,455
257,089|Expenditure
£
-
(27,404)
(30,078)
(33,503)
(40,038)
(77,911)
(60,021)
(40,503)
(309,458)|Transfers
£
(545)
989
677
(166)
5,146
7,046
9,904
23,048
46,099|Balance at 31
December
2024
£
-
7,997
4,304
-
-
-
-
-
-
12,301|
|---|---|---|---|---|---|
## 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.
23
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
## _Comparative period_
|_Gromada (Erasmus)_
_Total_
_British Ecological Society_
_Nahrein Network_
Name of
restricted fund
_The Minor Foundation_
_for Major Challenges_
_OSCE_
_United Nations_
_Environment_
_Programme_|_Balance at 1_
_January_
_2023_
_Income_
_Expenditure_
_£_
_£_
_£_
_545_
_-_
_-_
_-_
_18,412_
_(1,697)_
_166_
_-_
_-_
_2,303_
_67,182_
_(68,340)_
_130,371_
_(130,835)_
_-_
_76,073_
_(82,605)_
_3,014_
_292,038_
_(283,477)_
Description, nature and purposes of the fund|_Transfers_
_£_
_-_
_-_
_-_
_-_
_464_
_6,532_
_6,996_|_Balance at_
_31 December_
_2023_
_£_
_545_
_16,715_
_166_
_1,145_
_-_
_-_
_18,571_|
|---|---|---|---|
British Ecological Society to develop science, technology, engineering and mathematics (STEM) educational resources on conflict and the environment Gromada (Erasmus) contribution from Erasmus funded project to develop cooperation between European universities to support public and legal capacity for environmental recovery in Ukraine Joseph Rowntree grant for research project: "Communicating and plugging the military emissions Charitable Trust gap" The Minor Foundation grant for research project: "Communicating and plugging the military emissions for Major Challenges gap" Nahrein Network to contribute remote sensing data to academic research on the eco-tourism
to contribute remote sensing data to academic research on the eco-tourism potential of the Iraqi marshlands
Norwegian People's Aid, grant for research project: "Applying environmental assessment tools and funds from FCDO (UK) indicators in mine action” OSCE - Organization for Security and Cogrant for research project: "security and cooperation in Europe" operation in Europe United Nations grant for research project: "Environmental impact assessment in Ukraine" and Environment "in Sudan"
24
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 19 Analysis of movement in unrestricted funds
|_Comparative period_
General fund
_General fund_
Joseph Rowntree
Charitable Trust
General fund
_Joseph Rowntree_
_Charitable Trust_
Name of
unrestricted fund|Balance at 1
January
2024
Income
Expenditure
Transfers
£
£
£
£
150,852
118,920
(193,093)
(46,099)
-
66,668
(66,668)
-
150,852
185,588
(259,761)
(46,099)
_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)_
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds|As at 31
December
2024
£
30,580
-
30,580
_As at 31_
_December_
_2023_
_£_
_150,852_
_-_
_150,852_|
|---|---|---|
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
25
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072
The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2024 (continued)
20 Analysis of net assets between funds
|Tangible fixed assets
Net current assets/(liabilities)
Total
_Comparative period_
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|General
fund
£
198
30,382
30,580
_General_
_fund_
_£_
_346_
_150,506_
_150,852_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
12,301
12,301
_Restricted_
_funds_
_£_
_-_
_18,571_
_18,571_|Total 2024
£
198
42,683
42,881
_Total 2023_
_£_
_346_
_169,077_
_169,423_|
|---|---|---|---|---|
26
Doc ID: 8a99a42b0d58fa21a724bb766e3ff18643d14072