Charity Number: 1174115
## The Conflict and
## Environment Observatory
Report and financial statements for the year ended 31 December 2025
www.ceobs.org
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## Contents
Reference and administrative information for the year ended 31 December 2025 .............................. 3 Trustees’ annual report for the year ended 31 December 2025 ............................................................ 4 Director’s report ................................................................................................................................. 4 Objectives ........................................................................................................................................... 5 Activities in 2025, our achievements and performance ..................................................................... 5 1. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities. ....................................................................................... 5 2. Developing tools and undertaking capacity building activities to enable relevant stakeholders to undertake such monitoring and data collection. ............................................................................ 6 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. ............................................................................................ 6 4. Contributing to the sound administration of legislation and commenting on proposed legislation. ....................................................................................................................................... 7 Beneficiaries of our services ............................................................................................................... 7 Financial review .................................................................................................................................. 8 Reserves .............................................................................................................................................. 8 Plans for the future ............................................................................................................................. 9 Structure, governance and management ........................................................................................... 9 Operational decision-making ............................................................................................................ 10 Related parties and relationships with other organisations ............................................................. 10 Remuneration policy for key management personnel ..................................................................... 10 Risk management ............................................................................................................................. 11 Funds held as custodian trustee on behalf of others ....................................................................... 11 Environmental and social policy ....................................................................................................... 11 Statement of responsibilities of the trustees ................................................................................... 12 Independent examiner’s report to the trustees of The Conflict and Environment Observatory ......... 13 Financial statements and notes to the accounts……………….…………………………………………………………..…14
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The Conflict and Environment Observatory:
## **Reference and administrative information for the year ended 31 December 2025**
**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 Sarah Njeri Serene Murad Rachel Parry Pete Gascoigne Micol Martini
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.
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## The Conflict and Environment Observatory:
## **Trustees’ annual report for the year ended 31 December 2025**
The trustees present their report and the unaudited financial statements for the period ended 31 December 2025. Included within the trustees’ report is the directors’ report as required by company law.
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**
This year again saw a focus on the environmental dimensions of the wars in Ukraine and Sudan. We continued our major documentation project for Ukraine, in work supported by the Organization for Security and Co-operation in Europe (OSCE). We drew on both our experience and data for spin off projects and publications. These included a World Bank project to develop guidance for assessing wartime impacts to Ukraine’s Emerald Network of protected areas, publications on groundwater vulnerability, impacts to the Black Sea and its biodiversity and our identification of the emerging environmental threats posed by fibre optic drones.
The environmental consequences of the war in Sudan have received far less attention but its environment and natural resources are part of the war’s political economy now, and must be addressed as part of future peacebuilding. We explored these issues in a collaborative project with the Conflict Sensitivity Facility, with a major report published in July.
In another spin-off, we carried through our research on citizen science in conflict areas from the GROMADA project to a new working group on the topic under the auspices of the European Citizen Science Association, co-chairing the group with the Italian NGO A Sud.
Our work on mine action and the environment saw two significant milestones reached. In March we launched the Green Field Tool, which was developed with our longstanding partners Norwegian People’s Aid. The free tool allows mine action operators to identify and record environmental risks and impacts, and the steps needed to mitigate them. Later in September, we worked with sectoral partners to embed environmental and climate language in the implementation plan for the Mine Ban Treaty.
On military and conflict GHG emissions, we worked with network partners to ensure that a major UN report on the impact of rising military spending on the implementation of the SDGs featured our work. We also ran events at UNFCCC meeting in Bonn and Belem, and briefed the Irish Senate on the topic, also briefing the UK parliament on another military pollution issue: PFAS.
While all three areas of work have an advocacy component, we also developed focused work on nature, peace and security, collaborating with conservation organisations to draw attention to the theme at the World Conservation Congress in October. This is an area of work that we will carry over into 2026 and beyond.
CEOBS is its people; in 2025 our staff team comprised between 8 and 11 employees and one to three freelance consultants at any one time, two of whom were based overseas. We are particularly grateful to our Ukrainian and Sudanese colleagues, whose contextual knowledge is always of great value to our work. All of our seven Board members continued providing invaluable experienced support to the organisation throughout the year.
Doug Weir, Director
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## **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._
We fulfil these objectives by carrying out 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 2025, 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 2025 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. During the year we also initiated plans to develop our assessment methodology into the Wartime IncidentS to ENvironment (WISEN) database: due to be launched in 2026. While much of our work is facilitybased, during 2025 we also applied our methodology to assessing damage to different habitats.
We also undertook reactive and ad hoc monitoring to particular incidents and trends, including the 12-day war against Iran, a major Black Sea oil spill, gold mining in Sudan and the legacy of Captagon production in Syria.
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.
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- 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 2025 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 2022 invasion continued to evolve. We applied the methodology to the 12-day war against Iran further demonstrating its utility.
We concluded our Erasmus+ GROMADA project, which focuses on how participatory research can be used for environmental accountability and recovery in Ukraine. The knowledge and network we built up with partners will live on through the European Citizen Science Association via a new working group, which by the end of the year had more than 50 members.
In our mine action programme, we helped Norwegian People’s Aid (NPA) assess the implementation of the Green Field Tool in six countries. The tool was launched and made freely available to the sector.
## Results
- Further refinement and deployment 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.
- Assessed the roll-out of the Green Field Tool for environmental data collection and environmental protection in mine action.
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 2025 CEOBS staff undertook a range of outreach and educational activities for a diverse range of audiences. These included:
- Providing technical advice, interviews and citations for journalists and media organisations for outlets including: _New Scientist_ , _The Washington Post_ , _Der Spiegel_ , _PBS_ , _The Conversation_ , _The Lancet_ , _The Guardian_ , _Liberation_ , _Military News_ , _Le Courier_ , _Die Zeit_ , _The Wire (India)_ , _BBC World_ , _The Canary_ , _Kyiv Post_ , _The Nation_ , _Time_ , _Euronews_ and _The Telegraph_ .
- Appearing in live radio interviews and podcasts including for France 24, Lithuanian State Radio and The Pulse.
- We organised or contributed to numerous expert events, including but not limited events at Bradford Peace Museum, the Environment and Humanitarian Action Network, the OSCE, the World Conservation Congress, EnPAX, United Nations Environment Assembly, The European Alliance of Cities & Regions for the Reconstruction of Ukraine, UNFCCC events in Bonn and Belem, UK Environment Audit Committee, Dortmund University, Bellingcat, and the National Parliament of Ireland.
- 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.
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## Results
- We supported media interest in the environmental dimensions of the wars in Ukraine, Iran and Gaza, and on military environmental impacts generally, 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 2025 our website, www.ceobs.org, was visited by around 120,000 users who viewed pages 217,000 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 2025, CEOBS monitored and contributed to a number of ongoing international processes. These included the UN Framework Convention on Climate Change (UNFCCC), the Mine Ban Treaty, the political declaration on the use of explosive weapons in populated areas (EWIPA), and the World Conservation Congress. We also briefed parliamentarians in Ireland and the UK on military emissions and PFAS, respectively.
- 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 COP30.
- We prepared materials on the environment for the 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 on a motion on conflict-sensitive conservation at the World Conservation Congress.
## Results
- We are 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 are 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.
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## **Financial review**
During 2025 CEOBS continued to benefit from a diversified funding base, with new sources including the Climate Works Foundation, the War on Climate (via Griffith University) the Moondance Foundation and the Network for Social Change. Total income was £482,344 (2024: £442,677). This was comprised of a combination of grants, donations and consultancy fees, including from the following major partners:
- Our work with the OSCE continued in the form of both consultancy and restricted grant agreements, to a total value of £122,645.
- The ‘War on Climate’ fund provided £70,820 in funding for our Military Emissions Grant (MEG) programme via Griffith University.
- The Joseph Rowntree Charitable Trust provided £66,668 of core funding.
- We received £58,329 unrestricted funding from the Climate Works Foundation.
- Our ongoing partnership with Norwegian People’s Aid resulted in consultancy income and restricted grants totalling £34,736.
- The Moondance Foundation also supported our MEG programme with a grant of £30,000.
- Our work with NPA for the Foreign, Commonwealth and Development Office (FCDO) concluded, resulting in payments of £24,142.
- We worked with Particip in a World Bank funded project to devise environmental assessment methodologies for the Emerald Network of sites in Ukraine, resulting in £14,228 of income.
- The conclusion of our work with UNEP on their Sudan programme resulted in accrued payments for 2025 of £9,721.
In addition to grant and consultancy income, the charity raised £7,715 in fundraising and donations (2024: £4,008). The remaining income was derived from speaker fees and reimbursements of costs.
The overall expenditure for 2025 was £479,397 (2024: £569,219). The net income for the year was £2,947 (2024: £-126,542).
The total unrestricted income for the year was £219,748 (2024: £185,588) and the total unrestricted expenditure was £216,801 (2024: £259,761). The total restricted income was £262,596 (2024: £257,089) and the total restricted expenditure was £227,290 (2024: £309,458).
At the end of the year the total funds of the charity were £45,828 (2024: £42,881), comprising £44,485 of restricted funds (2024: £12,301) and £1,343 of unrestricted funds (2024: 30,580).
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 2025 it was not possible to meet the reserves policy established in 2023 to maintain reserves of 3x monthly expenditure. Average monthly expenditure in 2025 was £39,950, so that the target reserve level was £119,850. Our ability to meet the target reserve level was substantially affected by the withdrawal of international funding by the US administration in February 2025 impacting on our direct donors’ ability to enter into funding arrangements which had been previously anticipated. This was further compounded by delays in the administration of certain grant
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agreements. New sources of funding were instrumental in supporting the charity through this difficult period.
Wherever possible, all unrestricted donations are placed in a separate savings account in order to build reserves. However, donations currently form a small proportion of CEOBS’ income and we are seeking to increase this proportion over time. In general, unrestricted grants, whilst being deployed at our discretion, must be spent in full and are not eligible to be held as reserves.
## **Plans for the future**
During 2026, we expect to launch our remote assessment methodology as our contribution towards encouraging more systematic assessment of the environmental consequences of conflict. Our conflict monitoring of Ukraine will continue, as will ad hoc responses to emerging crises and issues. Our climate work will increasingly align with work towards the energy transition and to reducing military fossil fuel use. Our approach to the environment in humanitarian disarmament will focus on the review conference of the Convention on Cluster munitions in September, and opportunities to embed the environment in its next five-year action plan. In addition, we will continue to explore nature, peace and security, with a focus on COP17 of the Convention on Biological Diversity in Yerevan in October.
## **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.
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 11 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.
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## **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:** Conflict sensitivity Facility (Sudan); Queen Mary University, Newcastle University, Scientists for Global Responsibility, Initiative for GHG Accounting in War, European University Institute; McMaster University (Military Emissions Gap).
**Projects:** The OSCE; UNEP; the UK government via the Foreign, Commonwealth and Development Office (FCDO); Norwegian People's Aid (Norway); SOAS (UK); Lund University, Web2Learn, Odessa University, Systasis, University of Hamburg and the University of Copenhagen (GROMADA project); Griffith University and the Ave Fenix Foundation’s ‘War on Climate’ fund; Particip and the World Bank.
**Advocacy:** WWF International, WWF US, Conservation International; Zoological Society of London; PAX, Norwegian People’s Aid, SIPRI, Geneva Water Hub.
**Fundraising:** Greater Manchester and District CND.
For further information concerning related parties and related party transactions please see note 11 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 during 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 policy for all staff, including key management personnel. It is the charity’s aim to employ effective staff and the trustees recognise that the rates of pay offered should be appropriate.
Salaries are defined by an incremental pay scale designed to be comparable with pay grades for similar sectoral roles and skill sets. This enables incremental progression for individual staff based upon performance and commitment to the organisation.
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.
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The charity does not offer bonuses or benefits in kind, other than the statutory pension scheme (currently NEST), and limited healthcare provision through HealthShield.
## **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.
Risk analysis also forms part of the development and maintenance of core organisational policies including Internal Financial Controls, Prevention of Fraud, Due Diligence and Health & Safety.
## **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.
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.
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## **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
…………………………………… 09 / 07 / 2026
and signed on their behalf by:
………………………………………………………
David Cullen (Trustee)
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The Conflict and Environment Observatory Independent examiner’s report to the trustees for the year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 set out on pages 14 to 29.
## **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.
Patrick Morrello ACA
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS Date: 09 / 07 / 2026
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## The Conflict and Environment Observatory
Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 December 2025
|Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
125,342
Charitable activities
4
86,207
5
7,715
Investments
6
484
Total income
219,748
Expenditure on:
Raising funds
7
9,200
Charitable activities
9
242,907
Total expenditure
252,107
10
(32,359)
Transfer between funds
3,122
Net movement in funds for the year
(29,237)
Reconciliation of funds
Total funds brought forward
30,580
Total funds carried forward
1,343
Net income/(expenditure) for the year
Other trading activities|Restricted
funds
£
-
262,596
-
-
262,596
_-_
227,290
227,290
35,306
(3,122)
32,184
12,301
44,485|Total funds
2025
£
125,342
348,803
7,715
484
482,344
9,200
470,197
479,397
2,947
-
2,947
42,881
45,828|_Unrestricted_
_funds_
_£_
_66,688_
_114,716_
_4,139_
_45_
_185,588_
_9,025_
_250,736_
_259,761_
_(74,173)_
_(46,099)_
_(120,272)_
_150,852_
_30,580_|_Restricted_
_Total funds_
_funds_
_2024_
_£_
_£_
_-_
_66,688_
_257,089_
_371,805_
_-_
_4,139_
_-_
_45_
_257,089_
_442,677_
_-_
_9,025_
_309,458_
_560,194_
_309,458_
_569,219_
_(52,369)_
_(126,542)_
_46,099_
_-_
_(6,270)_
_(126,542)_
_18,571_
_169,423_
_12,301_
_42,881_|
|---|---|---|---|---|
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 2025
||Note||2025||||_2024_||
|---|---|---|---|---|---|---|---|---|
|||£||£||_£_||_£_|
|Fixed assets|||||||||
|Tangible assets|14||||50|||_198_|
|Total fixed assets|||||50|||_198_|
|Current assets|||||||||
|Debtors|15|34,236||||_30,442_|||
|Cash at bank and in hand|16|33,911||||_32,287_|||
|Total current assets||68,147||||_62,729_|||
|Liabilities|||||||||
|Creditors: amounts falling|||||||||
|due in less than one year|17|(22,369)||||_(20,046)_|||
|Net current assets||||45,778||||_42,683_|
|Total assets less current liabilities||||45,828||||_42,881_|
|Net assets||||45,828||||_42,881_|
|The funds of the charity:|||||||||
|Restricted income funds|18|||44,485||||_12,301_|
|Unrestricted income funds|19|||1,343||||_30,580_|
|Total charity funds||||45,828||||_42,881_|
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 16 to 29 form part of these accounts.
Approved by the trustees on and signed on their behalf by: 09 / 07 / 2026
David Cullen (Trustee)
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The Conflict and Environment Observatory
Notes to the accounts for the year ended 31 December 2025
## 1 Accounting policies
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.
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The Conflict and Environment Observatory
Notes to the accounts for the year ended 31 December 2025 (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.
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The Conflict and Environment Observatory
Notes to the accounts for the year ended 31 December 2025 (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 11. 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.
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The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2025 (continued)
## 3 Income from donations and legacies
|Donations
Grants
Total
Income from charitable activities
Grants
Commissioned work
Total|Unrestricted
£
436
124,906
125,342
Unrestricted
£
-
86,207
86,207|Restricted
£
-
-
-
Restricted
£
262,596
-
262,596|Total 2025
£
436
124,906
125,342
Total 2025
£
262,596
86,207
348,803|_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_|
4 Income from charitable activities
19
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The Conflict and Environment Observatory
## Notes to the accounts for the year ended 31 December 2025 (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
Premises costs
Administration
Depreciation
Governance costs (see note 8)
Support costs (see note 8)|Unrestricted
£
7,715
-
7,715
Unrestricted
£
484
484
Unrestricted
£
6,574
714
274
44
2
160
1,432
9,200|Restricted
£
-
-
-
Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-|Total 2025
£
7,715
-
7,715
Total 2025
£
484
484
Total 2025
£
6,574
714
274
44
2
160
1,432
9,200|_Unrestricted_
_£_
_3,989_
_150_
_4,139_
_Unrestricted_
_£_
_45_
_45_
_Unrestricted_
_£_
_6,616_
_674_
_101_
_296_
_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_
_101_
_296_
_2_
_157_
_1,179_|
|||||||_9,025_|
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## Notes to the accounts for the year ended 31 December 2025 (continued)
## 8 Analysis of governance and support costs
|Staff costs
Staff events
Premises costs
Bank charges
Accountancy fees
Insurance
Legal and professional
General administration
Trustee expenses
Depreciation|Support
£
52,905
3,839
3,104
412
10,559
1,291
1,953
507
-
23
74,593|Governance
£
7,442
-
365
_-_
450
-
-
60
-
3
8,320|_Total 2025_
£
60,347
3,839
3,469
412
11,009
1,291
1,953
567
-
26
82,913|_Support_
_£_
_53,936_
_1,209_
_3,358_
_581_
_10,543_
_1,297_
_2,266_
_1,149_
_-_
_21_
_74,360_|_Governance_
_Total 2024_
_£_
_£_
_7,487_
_61,423_
_-_
_1,209_
_395_
_3,753_
_-_
_581_
_450_
_10,993_
_-_
_1,297_
_-_
_2,266_
_135_
_1,284_
_1,457_
_1,457_
_2_
_23_
_9,926_
_84,286_|
|---|---|---|---|---|---|
These costs are apportioned to fundraising and charitable activities in proportion to their respective share of the total direct costs.
## _Apportionment of support and governance costs to fundraising and charitable activities_
|Fundraising
Charitable activities
Total|Direct costs
% of total
Share of
Share of
direct costs
support costs
governance costs
£
£
£
7,608
1.92%
1,432
160
388,876
98.08%
73,161
8,160
396,484
74,593
8,320|
|---|---|
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## Notes to the accounts for the year ended 31 December 2025 (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
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|2025
£
283,130
2,346
16,343
2,671
2,089
27,633
2,091
52,204
129
120
120
8,160
73,161
470,197
227,290
242,907
470,197
2025
£
120
2,054
2,040
540|_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_|
10 Net income/(expenditure) for the year
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## Notes to the accounts for the year ended 31 December 2025 (continued)
## 11 Staff costs
Staff costs during the year were as follows:
|ff 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|2025
£
312,191
27,307
10,553
350,051
6,574
283,130
52,905
7,442
350,051|_2024_
_£_
_361,534_
_30,867_
_11,954_|
|||_404,355_|
|||_6,616_
_336,316_
_53,936_
_7,487_|
|||_404,355_|
No employee has employee benefits in excess of £60,000 (2024: Nil).
The average number of staff employed during the period was 9.25 (2024: 11.3). The average full time equivalent number of staff employed during the period was 8.83 (2024: 10.7).
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 £50,303 (2024: £48,444).
## 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 (2024: Nil).
No trustee received travel and subsistence reimbursement during the year (2024:£351). No accommodation and subsistence expenses were paid directly by the charity (2024: £1,456).
Aggregate donations from related parties were £Nil (2024: £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 (2024: nil).
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## Notes to the accounts for the year ended 31 December 2025 (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
|14
Fixed assets: tangible assets|||
|---|---|---|
|Cost
Depreciation
Charge for the year
Net book value
15
Debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
At 1 January 2025
At 31 December 2025
At 1 January 2025
At 31 December 2025
At 31 December 2025
_At 31 December 2024_|2025
£
34,236
34,236
2025
£
33,911
33,911|Computer
equipment
£
3,312|
|||3,312|
|||3,114
148|
|||3,262|
|||50|
|||_198_|
|||_2024_
_£_
_30,442_|
|||_30,442_|
|||_2024_
_£_
_32,287_|
|||_32,287_|
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## Notes to the accounts for the year ended 31 December 2025 (continued)
## 17 Creditors: amounts falling due within one year
|Trade creditors
Other creditors and accruals|2025
_2024_
£
_£_
933
_11_
21,436
_20,035_
22,369
_20,046_|
|---|---|
## 18 Analysis of movements in restricted funds
|Gromada (Erasmus)
Total
Norwegian People's Aid,
funds for GFT
United Nations
Environment
Programme (Sudan)
Ave Fenix via Griffith
University
OSCE
Joseph Rowntree
Charitable Trust
Moondance Foundation
Norwegian People's Aid,
funds from FCDO (UK)
Network for Social
Change Charitable Trust|Balance at 1
January
2025
£
-
7,997
4,304
-
-
-
-
-
-
12,301|Income
£
70,820
9,500
-
30,000
20,000
24,142
26,642
71,771
9,721
262,596|Expenditure
£
(43,292)
(13,121)
(4,304)
(18,701)
(18,195)
(20,767)
(26,595)
(71,771)
(10,544)
(227,290)|Transfers
Balance at 31
December
2025
£
£
-
27,528
(523)
3,853
-
-
-
11,299
-
1,805
(3,375)
-
(47)
-
-
-
823
-
(3,122)
44,485|
|---|---|---|---|---|
## Note re transfers
The funds transfers between restricted and unrestricted grants are due to the following reasons. In the case of the Norwegian People's Aid fund the project funding and activity straddled two financial years where most of the general funds used due to timing of the grant payments in 2024 for the project were clawed back in 2025. The other transfers are due to project costs being funded by general funds or being released to general funds.
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## Notes to the accounts for the year ended 31 December 2025 (continued)
## Note 18 (continued)
## _Comparative period_
|_Gromada (Erasmus)_
_Nahrein Network_
_Total_
_United Nations_
_Environment_
_Programme (Sudan)_
_United Nations_
_Environment_
_Programme (Ukraine)_
_Joseph Rowntree_
_Charitable Trust_
_The Minor Foundation_
_for Major Challenges_
_Norwegian People's Aid,_
_funds from FCDO (UK)_
_British Ecological Society_
_OSCE_|_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_
_Balance at_
_31 December_
_2024_
_£_
_£_
_(545)_
_-_
_989_
_7,997_
_-_
_4,304_
_677_
_-_
_(166)_
_-_
_5,146_
_-_
_7,046_
_-_
_9,904_
_-_
_23,048_
_-_
_46,099_
_12,301_|
|---|---|---|---|---|
## Note re transfers
The funds transfer 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 2025 (continued)
## Note 18 (continued)
Name of restricted fund Description, nature and purposes of the fund
to Support a multi-agency project involving collaborative research, scienceAve Fenix via Griffith based policy development and communication on the climate impact of University military activities. to develop science, technology, engineering and mathematics (STEM) British Ecological Society educational resources on conflict and the environment. contribution from Erasmus funded project to develop cooperation between Gromada (Erasmus) 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".
Moondance Foundation[an emergency grant at short notice with few conditions attached and no signed ] agreements or formal conditions letter.
to contribute remote sensing data to academic research on the eco-tourism Nahrein Network potential of the Iraqi marshlands.
Network for Social to support our advocacy efforts in the area of military greenhouse gas Change Charitable Trust emissions and the protection of biodiversity. Norwegian People's Aid, grant for research project: "Applying environmental assessment tools and funds from FCDO (UK) indicators in mine action”. Norwegian People's Aid, grant for the the implementation of the project: "Protection of the funds for Green Field Environment in Conflict". Tool project Organization for Security and Cogrant for research project: "security and cooperation in Europe". operation in Europe (OSCE) United Nations grant for research project: "Environmental impact assessment in Ukraine" and Environment "in Sudan". Programme
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## Notes to the accounts for the year ended 31 December 2025 (continued)
## 19 Analysis of movement in unrestricted funds
|_Comparative period_
_Joseph Rowntree_
_Charitable Trust_
General fund
_General fund_
Joseph Rowntree
Charitable Trust|Balance at 1
January
2025
£
30,580
-
30,580
_Balance at_
_1 January_
_2024_
_£_
_150,852_
_-_
_150,852_|Income
£
153,082
66,668
219,750
_Income_
_£_
_118,920_
_66,668_
_185,588_|Expenditure
£
(185,441)
(66,668)
(252,109)
_Expenditure_
_£_
_(193,093)_
_(66,668)_
_(259,761)_|Transfers
£
3,122
-
3,122
_Transfers_
_£_
_(46,099)_
_-_
_(46,099)_|As at 31
December
2025
£
1,343
-|
|---|---|---|---|---|---|
||||||1,343|
||||||_As at 31_
_December_
_2024_
_£_
_30,580_
_-_|
||||||_30,580_|
Name of unrestricted fund Description, nature and purposes of the fund General fund
The free reserves after allowing for all designated funds
Designated fund: Joseph Rowntree Charitable Fund
to be used as the charity sees fit to further its objects, for charitable purposes only and within the bounds of charity law, not to be used for reserves
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## Notes to the accounts for the year ended 31 December 2025 (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
£
50
1,293
1,343
_General_
_fund_
_£_
_198_
_30,382_
_30,580_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
44,485
44,485
_Restricted_
_funds_
_£_
_-_
_12,301_
_12,301_|Total 2025
£
50
45,778|
|---|---|---|---|---|
|||||45,828|
|||||_Total 2024_
_£_
_198_
_42,683_|
|||||_42,881_|
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