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2022-03-31-accounts

Trustees’ Annual Report for the period

From April 1, 2022 to March 31, 2023

Charity name: Whale Wise

Charity registration number: 1194223

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 For the public benefit, the protection and
conservation of marine mammals, in any
part of the world, in particular but not
exclusively by: (a) conducting scientific
research of the interactions between marine
mammals and human activity; and (b)
engaging with the public through scientific
research and education.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
Scientific research:studying the interaction
between marine mammal populations and
human activity. Research methods include
behavioural observation, aerial imagery (with
unmanned aerial vehicles) and passive
acoustic monitoring.
Engagement:engaging the public with our
research and marine conservation generally.
Methods include in-person events, online
events, social media, blogs and talks.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees are aware of the guidance
issued by the Charity Commission on public
benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference N/A Para 1.38 Policy on grant making NA Para 1.38 Policy on social investment including program related investment

Contribution made by
volunteers
Para 1.38 Currently, all Whale Wise activities are run
entirely by volunteers. There are no paid
staff.
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Scientific research:
By gathering new evidence and information
on the interactions between whale
populations and human activities, and
publishing our results, we hope to inform
future conservation efforts. Progress during
April 2022-March 2023:

Assessing the interaction impact of
whale-watching on whale populations
in North Iceland, using various
methods. Data analysis complete,
report writing in progress (PhD with
University of Edinburgh, BA thesis
with Kiel University). Acoustic
research was published in a peer-
reviewed journal. Initial results were
shared with local companies and
IceWhale (an Icelandic NGO),
initiating discussions to improve
vessel practices and local code of
conduct. Results were presented at
one conference.

Assessing the potential impact of
future port development on whales in
Northeast Iceland. Progress:
fieldwork complete, data analysis and
report writing in progress (MSc thesis
with Kiel University; in order to inform
port development).

Citizen science monitoring of whales
in Iceland. Progress: data collection
ongoing to build a comprehensive
data base of whale sightings. Results
presented at one conference.

Testing hydrophones for marine
mammal monitoring in Southeast
Scotland. Progress: fieldwork, data
analysis and report writing complete
(MSc thesis with University of
Edinburgh). Results presented at one
conference.
Using drones to assess whale
entanglement and health impacts.
Progress: fieldwork and data analysis
in progress.
Assessing and recording the
underwater sound of multiple UAVs.
Progress: fieldwork and data analysis
complete, and manuscript submitted.
Results presented at two
conferences. Study used to inform
best future UAV practices for
scientific and recreational use.
Engagement:
Through various methods, we have engaged
(and informed) the public with marine
conservation in order to promote informed
decision-making and positive behavioural
change. Progress during April 2022-March
2023:
Collaborated with Húsavík Whale
Museum to host an ocean-based film
festival in Iceland. Attendance: 70
people (to continue next year).
Worked with collaborators to create a
virtual reality ocean education
programme. Progress: initial
programme design and creation
complete, trialled in schools and
museums in Iceland, Norway and
Denmark (content also used in
museum events in the UK).
Collaborated with Húsavík Whale
Museum to create an interactive
porpoise skeletal exhibit for tourists
and local schoolchildren in Iceland.
Continued to maintain a Facebook
group for Iceland whale sightings to
stimulate interest and discussion
around Icelandic marine mammals.
Regular social media posts (with
increasing engagement), blog posts
and educational videos.
Work featured in BBC series ‘Our
Changing Planet’ (advanced
engagement and fundraising efforts).

Presented work through public online
talks and in-person events in the UK.
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 This was the second year of operation for
the charity. The official charity bank account
for Whale Wise was opened on 1st April
2022. Income was £27,228 and
expenditures were £13,202, resulting in a
balance of £14,766 at the end of the period.
This includes £750 held as reserves. We
intend to spend approximately £12,500 on
research and engagement activities through
the next financial period.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Whale Wise endeavours to maintain £750 to
safeguard the charity from any changes in its
income, expenditure or other unforeseen
circumstances. Currently, this level of funds
would maintain basic charity functioning for
one year (excluding research and
engagement activities) and is considered
sufficient to close the charity.
Amount of reserves held Para 1.22 £750
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 No funds materially in deficit
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 Currently, the charity will continue as a going
concern for the foreseeable future and there
are no uncertainties. Sufficient reserves are
held and a fundraising plan is in place.

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Funds were received from several sources,
including:
-
Grants (small private grants)
-
Private donations: direct to bank
account, through PayPal and through
a crowdfunding campaign
-
Gift Aid
-
Merchandise sales
-
Services (payment for video footage)
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46 We have identified one primary risk to the
charity:
1. Fundraising
The majority of funds were obtained from
private donations, such that income was
dominated by a single income stream. To

reduce reliance on a single type of income stream, we aim to diversify fundraising to include crowdfunding, grants and possibly corporate partners. This work is already underway and will continue, with several grant applications and a crowdfunding campaign. COVID-19 is no longer considered a major risk to the successful delivery of charity objectives. Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 CIO constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Trustees are appointed by the board of
trustees by a majority vote, based on skills
and experience. Trustees may serve for a
minimum of one year.
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
Policies and procedures
adopted for the induction and
training of trustees
Para 1.51 Newly appointed trustees receive a copy of
the governing document (specifying their
legal obligations under charity law), and a
summary of recent and current charity
activities. They also meet the other trustees
and the management team.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The board of trustees meets twice a year to
review charity performance and structure,
and approve major plans for the following six
months.
Relationship with any related
parties
Para 1.51 No subsidiaries or other related parties.
Other

Reference and Administrative details

Charity name Whale Wise
Other name the charity uses
Registered charity number 1194223
Charity’s principal address The Hayes
Horton
Swansea
SA3 1LB

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Ms Natalie Barefoot 2021-2023
Mr Garðar Þröstur
Einarsson
2021-2023
Dr Michelle Fournet 2021-2023
Ms Eva Björk
Káradóttir
2021-2023
Mr Ronald Mackie 2021-2023
Ms Eva Prendergast 2021-2023

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets No funds held as custodian trustees held in this capacity Name and objects of the NA charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for NA safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Natalie Barefoot Position (eg Secretary, President (Chair) Chair, etc) Date 1st September 2023

----- Start of picture text -----
Charity Name No (if any)
WHALE WISE 1194223
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 1st April 2022 31st March 2023
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Grants 1,750 - - 1,750 -
Private donations 21,952 - - 21,952 -
Merchandise sales 437 - - 437 -
Gift Aid 2,281 - - 2,281 -
Services payment (media) 808 - - 808 -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
27,228 - - 27,228 -
AR)
A2 Asset and investment sales,
(see table).
- - -
- - - - -
Sub total - - - - -
Total receipts 27,228 - - 27,228 -
A3 Payments
Payments Relating Directly to Charitable
Activities: local + international travel
(research) 4,589 - - 4,589 -
Payments Relating Directly to Charitable
Activities: equipment + consumables
(research + engagement) 3,615 - - 3,615 -
Payments Relating Directly to Charitable
Activities: volunteer living costs (research)
4,025 - - 4,025 -
Governance Costs: overheads +
administration 685 - - 685 -
Fundraising costs 288 - - 288 -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total 13,202 - - 13,202 -
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total - - - - -
Total payments 13,202 - - 13,202 -
Net of receipts/(payments) 14,026 - - 14,026 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 750 - - 750 -
Cash funds this year end 14,776 - - 14,776 -
----- End of picture text -----

CC1194223 R1 accounts (SS)

25/09/2023

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B4 Assets retained for the
charity’s own use
B5 Liabilities
B2 Other monetary assets
B3 Investment assets
B1 Cash funds
Details
Details
Signature
Unrestricted funds to cover 2023/24
research, engagement and overhead costs
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Funds retained as reserves
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
14,026
-
750
-
-
-
14,776
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
Print Name
Natalie Barefoot (Treasurer)
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
Current value
(optional)
-
-
Current value
(optional)
-
-
-
When due
(optional)
Date of
approval
1st Sept. 2023

CC1194223 R2 accounts (SS)

25/09/2023

2

Supplementary information about the location of cash funds

During the previous Accounts period (2021-22), Whale Wise did not have a dedicated charity bank account. Therefore, transactions took place through the personal bank account of a Whale Wise volunteer representative (Thomas Grove, Barclay’s Bank). At the end of this period, a net amount of +£750 dedicated to Whale Wise remained in this bank account.

At the beginning of the Accounts period to which this report pertains (2022-23), a dedicated charity bank account was set up for Whale Wise (Metro Bank) and all transactions related to the charity’s activities took place through this bank account. However, the funds from the 2021-22 period (in the personal bank account) were not transferred to the charity bank account during the 2022-23 period. As a result, at the end of this period (March 31[st] , 2023), Whale Wise cash funds resided in two accounts:

  1. £14,026 in charity bank account (Metro Bank), which is exactly the difference between receipts and payments during the 2022-23 Accounts period

  2. £750 in the personal account of a volunteer representative (Thomas Grove, Barclay’s Bank), which is equal to the funds remaining at the end of the 2021-22 Accounts period

The fact that £750 was not transferred from the personal account into the charity account was a mistake. To rectify this, £750 was transferred from the personal account into the charity account on April 17[th] , 2023. This transfer will not be included in Section A1 of the Accounts during the 2023-24 period (Receipts); rather, this will form part of ‘A6 cash funds remaining last year end’, which will be £14,776 remaining from the 2022-23 period.