Charity registration number: 1194223 ## **Whale Wise** Trustees’ Annual Report for the period **01 April 2023** to **31 March 2024** Whale Wise 2023–24 Reference and Administrative Details ## **Reference and Administrative Details** **Charity name** Whale Wise **Registered charity number** 1194223 The charity is incorporated in England and Wales. **Principal address** The Hayes Horton Swansea SA3 1LB **Trustees** Dr Michelle Fournet (Chair) Natalie Barefoot (Treasurer) Eva Björk Káradóttir Eva Prendergast Whale Wise has no corporate trustees, and no trustees hold title to property belonging to the charity. No funds are held as custodian trustees on behalf of others. Whale Wise 2023–24 Trustees’ Report ## **Trustees’ Report 2023–24** ## **OBJECTIVES AND ACTIVITIES** The trustees are aware of the guidance issued by the Charity Commission on public benefit. ## **Summary of charitable purposes (as in governing document)** 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 main activities in relation to those purposes** To advance marine mammal conservation, we conduct scientific research and engagement activities, primarily in the UK and Iceland. **- Scientific research.** We study the interactions between marine mammal populations and human activity to inform appropriate conservation methods. Our research takes place as a series of discrete but connected projects, each focused on one or more research questions pertaining to marine mammal conservation. We use a variety of research methods, including (but not limited to) aerial imagery (via unoccupied aerial vehicles), passive acoustic monitoring, behavioural observation and citizen science. All research projects are in collaboration with local and academic partners, and often involve student projects (e.g., bachelor’s and master’s theses). **- Engagement.** We engage the public with our research and marine conservation generally. We endeavour to publish our scientific findings in peer-reviewed academic journals and present at conferences to share with the academic community. For specific stakeholders related to our research, we hold online and in-person meetings to discuss our research plans and the implications of our findings. For the general public, we run in-person and online events, including webinars, film festivals and beach cleans, as well as school talks. We also maintain a website, social media accounts and a regular online blog. ## **Contribution by volunteers** Currently, all Whale Wise activities are run entirely by volunteers and students; there are no paid staff. We are currently a team of 11 volunteers, excluding the board of trustees. Whale Wise 2023–24 Trustees’ Report ## **ACHIEVEMENTS AND PERFORMANCE** ## **Summary of main achievements** **- 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. During the period April 2023 – March 2024, we have made progress across several research projects. Since 2018, we have studied the potential impacts of whale-watching activities on humpback whales in north Iceland. This formed the basis of a PhD thesis for Thomas Grove (co-director) at the University of Edinburgh, which was completed in November 2023, in collaboration with the University of Iceland. This thesis will soon be available on the University of Edinburgh’s website and we are now in the process of publishing this thesis in peer-reviewed journals. Results were also shared with the Icelandic Whale Watching Association, IceWhale, and we hope to change the national whalewatching code of conduct based on our results. This research was also extended by a master’s thesis by Josie Greenston (co-supervised by Thomas Grove), completed in 2023 in collaboration with the University of Iceland, which assessed the potential of using vessel positional data to map whalewatching activity in Skjálfandi Bay, Iceland. This thesis was presented as a poster at the annual meeting of the Marine Alliance for Science and Technology for Scotland (Glasgow). Meanwhile, in June 2023 we published the results of a study on the underwater noise of drones (unoccupied aerial vehicles) in the Journal of the Acoustical Society of America (JASA), entitled “Underwater sound of three unoccupied aerial vehicles at varying altitudes and horizontal distances” (https://doi.org/10.1121/10.0019805). Conducted in collaboration with the University of Iceland and Sound Science Research Collective, we demonstrated that different drone models produced different levels of underwater sound, and that horizontal distance has a greater impact on the underwater sound of drones than vertical distance. These results can inform responsible drone practices around aquatic animals; we have produced draft recommendations based on our results, which we plan to share with the public in 2024. One of our most important research projects is an assessment of cetacean occurrence and habitat use in Finnafjörður, northeast Iceland, at the site of a planned future port construction. Using acoustic recordings from a year-long hydrophone deployment (2021–22), Research Officer Amelie Laute performed a soundscape analysis of the area for her master’s thesis with Kiel University. The aim was to determine the primary sources of sound in the area, the acoustic occurrence of cetacean species and the potential future impacts of the port on underwater sound. Results were presented at the 2024 Ocean Science Meeting (New Orleans, USA), and we plan to publish this work in 2024. Since 2022, our main focus for data collection has been ‘Scars from Above’, a collaborative effort to use drones to better understand entanglement in fishing gear as a population threat to humpback whales. We ran a highly successful research field season in 2023, collecting aerial images of 130 whales. We are now in the process of processing these data to perform photo-identification, analyse scarring patterns and measure body condition. We will run our final field season for the project in 2024. A core part of our research involves citizen science, working alongside local residents and anyone else who sees and cares about cetaceans to better characterise their distribution around Iceland. In 2020, we established a Facebook group called ‘Íslenskir Hvalir / Iceland Whale Sightings’ to collect cetacean sightings around Iceland. The group numbered nearly 4,000 members as of March 2024, with steady growth each week, and we have collected more than 2,000 sightings. Whale Wise 2023–24 Trustees’ Report **- 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. In 2023–24, we continued our longstanding collaboration with Húsavík Whale Museum in Iceland. We co-hosted the 3[rd] annual edition of Ocean Films Húsavík, a film festival showcasing ocean-themed films from around the world. The festival was held in-person at the whale museum, with an estimated 100 people in attendance over two evenings. For the first year, the festival was also available to watch online. Furthermore, an exhibit based on the skeleton of a harbour porpoise and its fatal bycatch in an Icelandic gillnet was put on public display at the whale museum, where visitors can learn about her life and sad demise. We also trialled a new initiative called ‘Whales on the Go’. We often conduct land-based research in Iceland close to roads, providing an ideal opportunity to engage passersby with our research and whales generally. We spoke with over 50 local residents and tourists in 2023, and we hope to increase those numbers in 2024. Beyond organised events, we continued to maintain our website, social media and online blog, with contributions from various team members. A major revamp of the website was published in early 2024. Whale Wise 2023–24 Trustees’ Report ## **FINANCIAL REVIEW** ## **Review of financial position at the end of the period** The 2023–24 period represents our third year of operation as a charity, with increases by both income and expenditure. Through our charity bank account, total income was £33,481 and total expenditure was £15,153. Our balance at the end of the period was £33,104, which includes £1,000 held as reserves. We are especially grateful for an unrestricted £25,000 donation from The Generations Foundation, to allow the charity to expand its conservation impact and fundraising capacity. We intend to spend approximately £30,000 on research and engagement activities, as well as core charity running costs, through the next financial period. Whale Wise has no funds materially in deficit. ## **Reserves policy** Whale Wise endeavours to maintain £1,000 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** £1,000 ## **Uncertainties about the charity as a going concern** 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. ## **Charity’s principal sources of funding** Funds were received from several sources, including: - Grants from trusts and foundations (£5,420) - Private donations (£26,009) - Merchandise sales (£2,052) Gift Aid pertaining to donations from UK taxpayers in the 2023–24 period will be requested from HMRC later in 2024. ## **Principal risks facing the charity** The primary risk to the charity is fundraising. The majority of funds were obtained as non-recurring private donations and grants. To reduce reliance on these unpredictable income streams, we aim to diversify our fundraising (e.g., to include corporate partners) and to develop a larger base of monthly donors. Whale Wise 2023–24 Trustees’ Report ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing instrument** Whale Wise was established as a charitable incorporated organisation (CIO) on April 22[nd] , 2022, under a constitution governing document. ## **Trustee selection methods** 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. ## **Induction and training of trustees** 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. ## **Organisational structure** The board of trustees meets twice a year to review charity performance and structure, and approve major plans for the following six months. Whale Wise 2023–24 Trustees’ Report ## **DECLARATIONS** The annual report was approved by the Trustees on 26 November 2024 and is signed on its behalf by: Natalie Barefoot Trustee Eva Björk Káradóttir Trustee **----- 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 2023 31st March 2024
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 - 5,420 - 5,420 -
Private donations 26,009 - - 26,009 -
Merchandise sales 2,052 - - 2,052 -
Gift Aid - - - - -
- - - - -
Sub total (Gross income for
28,061 5,420 - 33,481 -
AR)
A2 Asset and investment sales,
(see table).
- - -
- - - - -
Sub total - - - - -
Total receipts 28,061 5,420 - 33,481 -
A3 Payments
Payments Relating Directly to Charitable
Activities: local + international travel
(research) 2,898 2,261 - 5,159 -
Payments Relating Directly to Charitable
Activities: equipment + consumables
(research + engagement) 2,535 882 - 3,417 -
Payments Relating Directly to Charitable
Activities: volunteer living costs (research) 3,523 1,619 - 5,142 -
Payments Relating Directly to Charitable
Activities: miscellaneous research costs 332 - - 332
Governance Costs: overheads +
administration 1,105 - - 1,105 -
Fundraising costs - - - - -
- - - - -
Sub total 10,391 4,762 - 15,153 -
A4 Asset and investment
purchases, (see table)
- - - -
Sub total - - - - -
Total payments 10,391 4,762 - 15,153 -
Net of receipts/(payments) 17,670 658 - 18,328 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 14,776 - - 14,776 -
Cash funds this year end 32,446 658 - 33,104 -
**----- End of picture text -----**
CC1194223 R1 accounts (SS) 23/05/2024 1 |**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**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
Funds to cover 2024/25 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 £**
**31,696**
**658**
**750**
**-**
**-**
**-**
**32,446**
**658**
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
23/05/2024| CC1194223 R2 accounts (SS) 23/05/2024 2 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to th• tnMteesl • . memb•rs of ale Wse On •ccounts for th¢ y•ar 31KJ3r2024 Charity no (rf afty) 1194223 I rew to truslees ¢X my •xzmnation of th• xcounts ol lh• above tharity {￿0 Twsf) fry th• y•ar ended 31 03 zoz R•iponslbllltles and As ihe thaiity tyiist#s of Trust. Y¢￿ are respMsibl• for the prepara￿n basls of report of the acc£xmts in accordJ)ce *ith th& raquir￿n￿ts ol Char￿"e3 A 2011 A￿. I r•wi in respe¢i of my ex*ninatth t>f th• Trust's accoJnts wied Ixrt und•r Secti￿ 145 of 2011 Aci and in carrying ¢￿t my •xaMinab.￿. I ha￿ follcfy￿￿ the applKabl• ￿'1￿cl￿￿ 9ivan by the Chwty Ccmmissw)n urKle¢ se¢bon 14515}Ib) tho Ac Ind•p•ndertt •xanMnerfs statemem come b my < the exam1r￿￿ m• to beli6¥0 tt4t in, arry matérial respect. theAaor I havo no concems arKJ have com• xr055 fK> ot￿r matters In conreci>on v•th Ihe exJnnaiion io ¥thich att￿11￿ Sh*￿Id be dravm n order to enabl• prop•r WKIersts￿dIng of the a¢cryJnts lo be react*d. Slgn•d: Nam•: Charfotte TIX Relevant prof•ssionai I Chart•r•d acLx)uit•M %Mth ACCA. Pr￿9S#1)nal membership nwnber qualifi¢4tiOft(s) or body 1393676 Addr•ss: ', The Croft Horton , Swansea, S43 1LQ IER Section B Disclosure Only complete if the r*eas to highli￿[ matters of ccwm {see GC32, Independént examinab)n of chanty acctyJnts: difectK)ns guthnce for oxaminets) Giv• here brief detajls any Itè￿ that the examinerwishes to disclos•. October 2018 **----- 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 2023 31st March 2024
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 - 5,420 - 5,420 -
Private donations 26,009 - - 26,009 -
Merchandise sales 2,052 - - 2,052 -
Gift Aid - - - - -
- - - - -
Sub total (Gross income for
28,061 5,420 - 33,481 -
AR)
A2 Asset and investment sales,
(see table).
- - -
- - - - -
Sub total - - - - -
Total receipts 28,061 5,420 - 33,481 -
A3 Payments
Payments Relating Directly to Charitable
Activities: local + international travel
(research) 2,898 2,261 - 5,159 -
Payments Relating Directly to Charitable
Activities: equipment + consumables
(research + engagement) 2,535 882 - 3,417 -
Payments Relating Directly to Charitable
Activities: volunteer living costs (research) 3,523 1,619 - 5,142 -
Payments Relating Directly to Charitable
Activities: miscellaneous research costs 332 - - 332
Governance Costs: overheads +
administration 1,105 - - 1,105 -
Fundraising costs - - - - -
- - - - -
Sub total 10,391 4,762 - 15,153 -
A4 Asset and investment
purchases, (see table)
- - - -
Sub total - - - - -
Total payments 10,391 4,762 - 15,153 -
Net of receipts/(payments) 17,670 658 - 18,328 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 14,776 - - 14,776 -
Cash funds this year end 32,446 658 - 33,104 -
**----- End of picture text -----**
CC1194223 R1 accounts (SS) 23/05/2024 1 |**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**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
Funds to cover 2024/25 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 £**
**31,696**
**658**
**750**
**-**
**-**
**-**
**32,446**
**658**
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
23/05/2024| CC1194223 R2 accounts (SS) 23/05/2024 2