Stormwater Shepherds UK Financial Statements For The Year Ended 31 August 2026 Company Number 12831806
Stormwater Shepherds UK Reference and Admlnlstrative Deta118 Charity Name Slormwater Shepherds UK Company Numbgr 12831806 Charfly Number 1195055 Truste¢¥ RKer B Pocock N Wells Reglstered olfice Lancaster Road Shrewsbury SY1 3Na Accountant Communlly Accounting Services Limited 7 Napoleon Drive Shrewsbury SY3 SPH
Tw$ie&$' Report siomiw8ièr Shepherds UK on the Accounts for the Year Ended 31 August 2025 The Iru51ees present Ihelr annual r8pJrl and financial slgiemonts ol the ch8rilabl8 cornpany for Ihè year enéod 31 August 2025. The annual raport serves the purposes ol both a TruslèÈs' report and a direclors, report undgr company law. The Truslo9$ confirm thal the annual report and financlal stat8men18 01 the charitable company CoMY wllh Ihe CUTrenl siaiuiory rurements, the requiremenls of thè charlt8bl8 companvs oovernlng duMent the provisions of the siatemant of Flecemm8nd8d PraGlS¢0 ISORPI appllcablo to charflles pr8parlng Ih8ir accounls in accordance wllh th8 Financial Rewrhng siandafd arpllcabl& in the UK and Republ1¢ ol Ireland IFRS1021 leffecttv& 1 January 20191. Sln¢e Iho ¢harilab tompany quallfies as small undgr se¢lbn 382 of th8 compan Acl 20. the Sirat8g report required ol medlum and18rg8 companle8 undor th6 Gt>mparfos A¢1 2026 Istraleglc Roporl and Directors, Rfjportl Reuulallons 2013 has b8en omitted. ObJ8cllves and Acllvlttes The pdlde8 al objeclwes oltho ¢harfly ar • lo pronK>l8 Improvements In sionnwaier manaoamont and th8 Introductlon aNI malntenanc8 of sustaina6 drainage systems lo ad¥2nc@ Improvements walor quallty, bpih In rfvers and str88ms, bJl a150 Ill the otèans that surround tho UK Th8 rnain activ1¢$ ertaKen In relatlon to thos8 purwJs8s ar0 Dlrect acllon to retnov& liller from urban ènvlronments and urban slreams, In lh& form of titi8r picks arranged wilh yarfn9rs arKS Ambassadors. T4rgeted rgsparch to lèarn about the 8xlenl ol pollution and IhÈ pattarn ol pjllulion lo then inform b&t18r d8sign and operation of dralnage systems lo capturg pollulan15. As Ihe rèsearch Is compleled, we then share our lè&inlng 8nd knovA8dge Ihrough ethcatlon&l 8vents such as WenarS and confaronces. Sharlng expert advlce and knovAedgo wtth th8 inllu8nc8rs and Pdlcy makers to 1p Ih8rn lo manaoe 81ormwaler pdlulion end lo mandai&for th& Includon el pollution pweniityn In néw (*velopmènls and on 8KistiT¥J infrastTuclurB. In s8lting objectivos an¢J pLqnnlng lor actlvlllgs. th& Tru5teos hav0 glvon due cons1d8ra1n tc g8nBral guidance publL8hed by the Charity Comm1s4on relating lo public benefit, indudlng Ihe guldanc8'Public bgn8111.' runnlng a charity IPB21'. Stwcture, Gov8rnanc0 and Managemenl conlI110n Stormwaler Shephérds UK is r8gisl8red as a charftable ¢ompany Ilm118d by guaran160 was set up by a Memorandum of Assttlallon. 11 was incorporaled ai CDmpanlÈs House in England and Wdes on 24 Auoust 2020, arvj reglstarod as a ¢harty at Charlly CoTnmi551on on 5 July 2021. M•lhod5 01 appolntmeni or elootlon of TTusI885 The management of the ¢(xnpany Is th8 r85ponsibilily of the Truslett5 who are 6Clad and co £pted vrtr lerms ol t Memorandum and Artl¢les ol A880ciatlon. New Twsbos ar8 IUCted Into the worklngs of the Charlty, Includlng PDlicies and prttedures, and provid8d th approprlaté supporting inforffla1. RelHted party re18tlonshlps SPEL Ptodv¢ts ar& sponsors ol Stormwat8r Sheph6tds UK and they creatad th8 charily. They ar& fundlno the charlty's operational c0515 unlll such a lim8 as the Charily secures susl&nable Income from other donors and SPDnsor8. Thore15 ono ¢ommon dlraclor, Bryan PLuck. Thorg is no day-itrday prole55i0nal intera¢iion bgtW88n the businessos. SPEL provk18s support servlcg810 siormwaier Sh8phards UK.
Aohlovement$ and PertormBnce In the yeur Revl8w of acllvltles Slormwaler Shepherd5 UK was In¢orporalFd ofi August 24th 2020 with the appoinlm8nt of our thre8 Trusl88s. Jo Bradley took up h6r post as UK Oirector ol Operailons on Seplember 1st 2020. Wo ttyaled a Strategy and d8llvÈry agwnst th8 slra18gy Is going w911. Th8 Slratsgy was ievlew8d wdal8d In S¢ptomber 2025. In early 2021 w8 aL%o s81 up Stormwaler Sh8ph8rds Enterprises Ltd as 8'1rading arm, to Support th8 tharlly. Our slralaglc prbrlllos aro.. Secure Incoma for Slormwator Shepherd5 UK Secure a lundlng mechanism lor sioitnwater m8nag8ment lo sustain the pollutton re(kn¢iion that we achEve Reduce plasllc PkJllullon and urban pdlutbn in rivers, strearts and oc8ans Influence olh8r8 so that they reduce p)Ilutlon Ito 2024125 actlvltle$ 8nd proore¥s Thls year hav8 b80n buildlng on th8 r818asa ol the publication atoul pol140n from highway runoff Ihal wg published in &arEy 2024. Thi5 publication crèal8d the loundalion8 Ihal wè are now bLJldiiyJ on, to tackle the problem onc8 and lor all. W$ havg tOCUSS8d on good pracllce} good tralnitwJ and worklno th olh&r pa0e who want lo reduc& siormwater pollution. Th8 fAJLlicalion s81 out th8 IntratieS and th& magnliudo of the probl8m, so nowwe musl locus on lixlng It. Woyklng wllh tsthers To thai &nd. Stormwal&r Shepherds UK haveworked with others Ihi5 year. such as the Ver Valley Socl8ty and Ihè Angling Trust, lo suprK)rt thèm as Ihfyy gather samples 91 hlghway iunoff pollullDn Ihat Is affecling th& rlv&rs that Ih8y work to proleci. Wg arè a150 working wllh other eNGOs and Charili&s to amplify our volc8 and lo lind solulions. For 8xamplÈ, we are working *rylh Earthwalch lo creat& a proposal to hglp Ih8 Envlronmoni Agency lo monllor slormwatèr pollutlon across Enoland uslng Qltizen Scienlisls. reason thal th8 Agency ofton gwe lor nol conliolliffj Ihls pollution is that Iheytan'i alford it, so w8 ale golng to writ& 8 PfOPDsal Ihat illuslrales that by uslng Cilizen Scientists to gaihèrdaia. the contrcl ol polluiion can bacome re affordable. We agreed thal11 was Ilmg to mov8 on from r8p&aledly complaining about Ihe problem, and to make usèful, well-con81rucl8d $ugaestron5 lor solullons. Guldanca 8nil Iralnlng Slmllarly. we hav&hvork8d wllh the Gréatgr LondDn Authority thls yearto publksh a guidanc8 docuThent lor pia¢lilloners who are inslallino reiio-111 Sustainable Drainaoe sdulitsns across London to redu¢e PDllutlon trom slormwaier and lo manage surface wator IIoDding. T(NJelherwiih Llnksdln posts and sile $11$, thi5 Story- iÈlllffj and guidance cr88lion raial[ our credibility as an aulhorityon SUDS arkl water quality, This, in turn. gives us the platform to advocaiè ltsr chang& and to have our voice heard,. this was supported this year when our L)Irector of Op8ralbns, Jo Bradlgy. was recognised In the ENDS R8POrt'Pow&r LIsi' a5 an illlluenli81 campaignor. To driv8 lorward oood piaclice in dr8inage d&slon, WÈ are curr8nlly worklng on a guIdar8 docvm8nl for d8slon enuirtaÈr$10 help Ihetn lo d&slgn b&iiei Iroattn9nl ScMeS lor naw and e%isling hrghw8ys. Thls 15 QUI lor consultAlion ai the MOent and won't b8 publlshed until next year, tAJI h Is designed lo prov@ a posilw outlook IOT a dillicutt pro118m, guidlng Ihe èngingers through fundamani• design crllerla and de¢1sbD-man9. Wo lako Ihe lime lo mg81 prothjci manufacturers too. so Ihal we rgmaln knoe¢Sjeab1@ atKJui all slormwater management d8vic8s aVlablon the UK fflark81. Onp ol Ihg TTiawlacturer8 ihat we rnol thls yoai has dev8lopbd a new Id8a for a grean wal to manwJe stormwaier In Ilght urban locations. During this financial year, w8 have tonbnug(I to wovlde traIn9 and piesentallons at scores ol gven15 and, wh&iwer pos51bl8, to n8w audl8ncos. We have avohled sawry thé $am& thing lo lh8 sam8 p&opthiS year, and inslead, we have r@ach8d out lo new organisations such as Ihg London Freshv4ai8r Group and th8 excellent Inslllullon ol Envlronmonial Services. Th888 ovents have reached hundreds of nowpeopl& and plqued the inler8sI ol acad¢mi¢s and saenlisls who ara now inve5tigaling this to¢ loi Ihetnsdv8S. W8've conllnuÈd 10 dti Irainlng arKI we've dona CPD Égsslons lot 8ngln88rlno Ilrms [l-baSed Ir8inlng wkh the National Trusi.
Expert teS8 B8cause of th8 work that we hav8 dm? lo crea18 this cfrall guldanc8, and th8 WFillen submission5 that W8 mad8 lo the EnvironmBnial Audlt Commltt88 Iwo years ago in responsé 10 Ihair inquiry Into Rlver Watèr Quality, W8 have been invited lo glv8 oral 8vid8nce to the cmittee sp8cilicaly on this toplc. Th1$18 g graat opp)rtunily lo Influance de¢islon makèrs and Polky fflakers lo improvè siormwaler managem8nt in England. Thls Invitatn is a rewarding rellethon on th8 power of the work thatwg have don8 todate, and rowiaiion of siormwater Shepherds UK. L)ata and evldence We've conlinued to do field-woth loo, gathering 8vldenc8 and informatk, 8rxl w¢ werg IkY ie woik wblh Aquawatch earller in 2025 10 install a continuous water quality monllor In th? River Darwen. downstrèam ol th8 hlghway othlall. Thi5 year we havé worked with Scores of new conno¢Uon8 and n8w rivgr-aclion groups. helping them lo colEeol Ihelr own 8vld8nc@ and to t811 the stories of thelr riv8rs IOD. W8 hav8 b88n ae to take thls lo th& n8xI18V81 lor the River LO5Ck néar Preston, wh8re we hdvo Len orkSng lor 5 years. W8 have collg¢ied tho necessary sarnples lo pii)ve that Ihe hbJhway oullall us cau51nu signilicani harm. and w8 hBv& used that ovldencè lo complain lo th& Envlionmeni Agon¢y aboutthdr failure10 proparly and lully uphrAd the Enwronrnenl& Pérmlthng Flagulaliens. Since the respons& liom lh8 Agency wa5 inadequate, that conN)lalnl h88 now been e5cala10d 10 Ihe Olllce for Envlrontnenlal Proiéciion arK1, il they carry out an invÈstloatk>n Into th8 comF4aint. thal wlll furth8r our cause. and alert govornment lo the extent ol Freffl conversallons th nwi peop, we have a0 been a Iltde wyjrk th year lo investigate lh& harm ¢au$Éd lo aquatic invertebratos by sltsrmwatsr polluuon. Togetsr. Ih8s8 packag&s of work have reached18r & wld8, and wg ar& siarting lo sea 8vldenc8 that our mes5agÈ Is working and IhBI government departm8nts are eMbeing somo ol wr sugg&stlons, and refgrqrte to our wort( In lrnp)rianl and Influenal (b¢umÈnls. Receni $u¢ce$g0$ Ihat have bean Inllu8need by our work and. al tlrnes. Ineludo our recommendallons: 1. Tho Cunlllfo r8vlew Interim rewrf includes refer8nce lo pollutn from highway rumll. It isn very deialled, and il Is bas8d on Ilawed (fala Ifom ihe Envlronm8nl Ag&ncy, bul ai leasi It gets a Tnenlion. Followlng lh8 pUblallOn of the rewrt. $ome comm8nlalors in the pross mad8 a potntof r8mlndiw lournallsts that wal&r pollution com&s from urban iunoll as w911 as Irorn sewage. 2. The guidance lor n&xi Iièradon ol ihe Dralnagg Wasiewalèr Manag8menl Plans ha5 be Issu&d lor wal8r companies and il requir8s Iham lo, at least. GDnsldor highway pollullon enleriNJ tho waier envlronmenl Irotn their surlat8 water sewars which is a big slep lorward. 3. Bes1 of all the new Non-slalutory SUDS Standards include 8 number of'nugg&ls' that they 88em to have laken from our pubilcalion last summèr ar they li1ffl1y pul highway iunoll wllulion in ils place the Standards are great from that point ol view, and w8 w8r8 ludty to g81 our publtrauon fAJtat the perfe¢t tsmè lo Inllu8we thes8 Standards. 4. Olwat are Stlll interosl in Nuhway runorr po11utn and thaiwlll help wal8rcompBnies to 001 mon8y in Ihdr next lundlng rou1 lor Invaslall0ns into Ihls polon. 5. The Consum8r Council lor Watsr have also not8d Ihe risk ol polluilon Irem highway wnoff allhouoh thal s8&ms 10 b8 all they havo done for now. 6. Wolsh Goveinmenl are lawng mr& of a flrm stance aknul pollulion from lighway runoff which is greal. and they credl our report from last yéar lor promplng that chango. Thoy have already siaried 10 tonsldei whlch oullaKs in Walès ara p[rItIeS lor retnedyalion.
Wlll Ihese chang85 m8ke a dlfference? Al Siormw£ler Sh8pherds UK, we are confld8nl that IFse ¢hanges wll d@liver Improvetnents in th& management of slormwater pollulion.11 will be slow, and we fflusl k8ep the prassur6 on and continu8 to advocale lor change, i1 it is grallfylng to S80 propgr roc0gon of lh8 n9ed lor sioimwater manag8ment. What e15ewlll help lo manage and control pollutlon from $knrmwa18 though the focus ol our work al Slormwaler Shepherds UK has be8n th8 control of pollution from highway runoff. Ihore are other eNGOs worklng hard to d811v8r change lor Qlh8r source8 01 slormwater pollulion and Ihero hav• be8n som8 su¢¢esse5 this y68r which wlll help. DoP0511 Manau&m8nt Organlsation IDMOI rwonslNe for the UKS 08poslI Fidurn Sch8tn8 IDRSI lor drinks cofjlalners was appDintgd in May 2025 and the s¢hgm8 Is 8ti11 duo10 bo d¢lIvgrj 2027, so that all bottles and m8lal cans Can be returned and r8cyclgd. This Mll masswdy reduc8 81ormw3ter pollution il il d8liv8red Èfleclively. The S8W8r Ovèrllow Reduclbn Han 11 See waieT ¢OrnP8rMes Investlng £56billkJn over the xI 25 Y8ars lo rÈdu¢e storlWater prAlulk)n a¢ross England. GoYernmeni15 proposing lo introduce som w6t-vApe controls. to rgduce soW8r 0ckag88 and Iho harm thai wlp95 caus8 in s8wer overflows. Thks draft legislatbn ai the mm8nl. bul we ho that 111$ 5ucces5fully arCted. Dlswisablo vapes hav8 b88n banned and il ks posslb18 thai Ihls Wll reduce littering th Ifse harmful devices, whh often end up in the water envlronmenl In our towns and clll&s. What aro our ngxl slep87 We yrill reswnd lo consullallons about lh8 Plannlng and Inlrastrvcture Bill, although the cu[nI gov6rnm8nl SÈÈM IDlenl on passinp It In Ils curfent form which wlll makp11 even mole urgent Ihat WO Iran hlghway drainagg Ènoineers so Ihal Ih8y deslgn good schetnes lo reduco rlvè pdluibn. We wll progress eur complainl lo OEP and support oth9r River Acllon Groups 10 mako 51mllarcomplalnis. W8 are plannlng to sample hvJhway runoll In constitue5 ol PoIY makers and inlluenli81 peopl8 lo alert Ih8m le th8 protAÈm and lo mak8 It more personal lor Iheffj. Wa 11 &ndeavour to influence the new While Papsr that DEFAA ar8 woparlng In r88p08 to Ihe Cunllffè rev1 lo mako sure that It Incl8$ the prokwr reguLqtlon ol pollUtn from highway runoff. Jo BradlEy, UK DiF8Ctor ol OP8raons. Flnanclal revlèw Golng ¢on¢ern All8r making approprlale enquirie3 and given the ongoiw support Irom SPEL Pradu¢ts, lh8 Trusle8s have a r8asonabl& expÈctalion that the charllable company has adequate r880urtos io contiwe In op8rallonal exist8@ for lor05eeabl& lutura. For this rèason, they conlinv8 lo adopt the going concern basis In @parino the flnancial sla18m8nts. Furthu detsi15 regarding th8 adoNw of Ihg going concern basls ¢an ba leund In thè ac¢ounling pollcl8S.
Reserve5 Pollcy Free reseN8S al the y8ar end werg d deficlt of t228,10612024 £234,456d81icill. The charitable ¢ompanVs )Ilcy Is 10 hold 8nrAJgh Ir8e resgrv8s lo cover slx monihs worklng capllal which is curronlly al the levol 01 £42,088. Wè do not currently h any reseNes bul our lundr8Islng rAans lor the next year Indude rffjnltn thai wo musi bulld up our rese9S lo LyJr largel levd. Thè charitable eompany agr8es a r8serves pY annualtywhich athiesses a8Ct8 in accordance wth Charity Commisslon gutdance. Prlnclpal rlsks and uneorialntles The trustees have assessed the tnajor rlsks lo whlch the Charity Is exposed and are 5ali5Iied thai. Insolar as mlllgaiion Is possbi 18, SySt8ms and predul¥S aro Sn pla¢e managè the axpo8ure to those risks. Stotwngni ol Trusts88' re8pon8lbllltles The TruslBos (who ara also the dir8clors ol th8 charitabk company foi IhÈ purpose8 01 compafiy lawl are r8Bponsible for pr4iarfng th8 trusl8es' raport aTxI financial slalomen15 In acran¢9 wllh appllcabl8 law and Un118d Kingijotn Accounting Standards. Company law require5 the Trusl&8s lo prepare Iin8ncial slalements lor each fInal yèar. Und8r company law, th8 trusl88s musl noi approvè tha Ilnandal slalem8nls UnSS they are sa1151ied th31 they glve a true arKJ lolr vlew ol th8 stal8 of allalrs ol Ihfr ¢harltabk ¢ompany and ol ks incoming 188ourc8s and appli¢abon ol rosources, Includlng ils income and eXpendIre, ler that pÉrlod. In preparing these tinancial 5taiemertts. Ihg Tiustees are required to.. • Solect sullabl8 accounliry pollcies and thon apply them ¢Mslsienily.' ob59rv¢ tha methods and principles ot the Charities SORP IFRS 1021., • rnakg judgem8nis and accounting eslimales that are reasonable and prudent., stale whglhèr apItabl6 UK Accountiw Standards IFRS 1021 have boon follow8d, subiacl to any material dppariures dlsck)sed and exaiNed in the financial statements., • prepare the finan¢lal sialamants on Iha golng concern basis unloss il is inapwopdate to presum8 that the chariloble componywlll c(M)tlnu8 in bn6$s. The Trusl8es are responslLlo for keoklffj adfjqua a¢¢ounllng racords Ihat are sufficioni to show and explaln the tharilable companvs transactions and dls¢kse Mdih reasonaN8 accuracy at 8ny lime Ihe linan¢lal poslllon of Ihg ¢harflaNè company and enaile Ihgm 10 ensure thai Ilnanclal slalemonls cornply with Ihe Cotnpanl2s Acl 2006. They ar& also r8sponsitle foi safeguarclng the ass$ts ol the th8ritab18 company and henco for takin9 reasonable 81ep8 lor th8 prev8nllon and delecb'on of Iiaud and olh8r lir8gul8rilies. Declaration Th8 Iruslees declare that they have approved the trust888' report above. on behalf of Iho ¢harily's trusl88S B Pocock Trus189 Oat8 IG
Indopendent Examln8r'$ R9POrt to the Dlrectors of Slormw8ter Shephèrd$ UK on th& A¢¢ounts for the Ya•r EFtded 31 August 2025 Bo815 of Independent frxamlnerfs report We port on the aOuntS ol Slormwater Shepherds UK tor th8 year ended 31 August 2025 whlch are sel on pag68 2-17. The trustee's Iwho are also Ihe directors of the company thè purpose ol cornpany lawl are responslble lor the preparation ol the aceoun18. The trustee's eonsid8r that an audit is nol required for thks year undèr Section 14412101 the Charili8s A¢t 2011 and that an iNlependent examlnallon Is needed. 11 is our responSilitY to,. xamine the accounts undèr se¢lion 145 01 the 2011 Act., to follow the procedures laid down In the General Directions glven by the Charity Commission under saclion 1451Sllbl ol the 2011 Act., and lo stale whelh&r particular mallers hav8 come to our allenllon. Basls of Indepondent examlnor's slalement Our examination was Carried out In aecordance with geneial cllrections for an independent examinalion. An oxaminalion includes a rèview of the accounting r8coids kept by the charity and a comparison ol lh8 ac¢ounts presented with those records. 11 also Includes consideration ol any unusual items or dlsclosures in Ihe accounts, and seeking explanallons from you as trustees cone6rning any such malters. The woCeduS undertaken do nol provide all the ewdence that would be required in an audli, and Consequently no oplnlon is given as lo whether tho aUnts present a Irue and fail iqew and the report is limited to those mattets sel out in Ihe sialemènis below. Independent ex8mlngrf8 Statement In connection th our examination. no matter has come lo our allenlion.. whlch glves us ieasonable caus8 to believe that in, any materlal respect, the requirernenls lo k88p awounling records in accordance th section a86 of the Companles A¢1 2008., or the accounts to accord wilh those records.. or th8 accounts to comply th the accounting requirements to section 396 01 the 2028 Acl other than any requlremont that the accounts give a'lrue and lair, view which in not a matter eonsidered as pait ol an independent eyamlnalion,. and to prepare accounts In accordance with the methods and principles ol the Slaternenl ol Recommended Pia¢tKe for accounllng and r8PQrtiTra by charllies (applicable to charities preparing their aecounis in a(xordance wlh Ihe Flnan¢ial Reporting Standard applicable In Ihe UK IFRS 10211 have nol been mei., or to which, in our oplnlon, attention should be drawn In order lo enable a prop9r underslandlng of Ihe accounts lo be reached. This report is madè 5018ly to the charitable eompanvs Trustees, as a body. in accordan wlth part 4 of the Charitio$ IAc¢oufjts and Reports) Regulations 2008. Our work has been undertaken so thai we might slate lo Ihg charitable company's Trus18èS those rnalters we are required lo slate to Ihem in an Independent Exatnin8rfs report and for no other purpose. To Ihg lullast extent permilted by law, wa do not accepl or assurne responsibility to anyone other that the chafilable cornpany and the charitable companys Trust888 a8 a body, lor our work or lor thls report. Communlty Accountlng Servlces Ltd 7 Napoleon Drlve Shrewsbury SY3 SPH Dato: 2110512026
Slormwaler Shepherds UK Statement of Flnanclal Actlvllles for the Year Ended 31 August 2025 Unreslrlctgd Re$lricted Funds Fund8 2025 2025 Total Funds 2025 Total Funds 2024 Note In¢omlng Resource8 Incoming resources from goneraled funds= Voluntary incotne 89,585 89,585 71,347 IornIng resources from charitable a¢twitles 4,434 17.902 Total Incoming Resources 94,019 94.019 89,249 Resources Expended Raising funds Charitable activities Governance costs 640 85,583 1,446 640 85,583 1,446 491 88,196 Total Resources Expended 87,669 88,687 Net Ioutcomlngl I Incomlng Resources Before Translers 6,350 6,350 Transfer Between Funds Net {Outcomlngl I Incomlng Resources 6,350 6.350 562 Fund balance brought forward al 1 August 2024 (234.456} {234,4561 (235,018) Fund Balance Carrled Forward at 31 August 2025 228106 228,106 234,456 Th8 slalemenl of linancial actiwties ineludes all gains and losses recognised in the year.
Slotmwalor Shepherds UK Balanc8 Sh80t for the Year Ended 31 Augvg12025 Nota 2025 2024 Flxed A998t¥ Tanoible fixed assèts Investments 291 loo 10 100 100 391 Currenl Assets Cash al bank and in haThY DébtDr8 532 11 22.636 18,471 Credltors: Amounls falllng dug wlthln one year 12 13.586 6,062 Net Curr&nl A$8ets Tolal assets 1955 currant Ilabllllles 19.150 12.800 Crodltors.. Amounts falllng duè after more than on8 y8ar 12472561 (247,256} Nel A$8etS 228.106 234,456 Fund8 of the Charlty Un$teted lund Restric18d funds 15 1228,1061 {234.456} Total Funds 234,456 For the year ended 31 August 2025 th8 charitable companywas 8ntitl8d lo exemption from audit und8r tiOn 477 01 the Companles Ael 2008 relating lo small companies. Dlrectors responslbllilies.. 11 The memb8rs have not required the company lo obtain an audit ol its accounts lor thè yaar In question In accordance with section 476, 21 The directors acknoede their responsibilitbs for complying wilh the requiremènts ol tha Act wilh respgcl lo a0ting records and the preparallon of the accounts. These accounts have be8n prepared in accordance with th8 provisions applrablg lo companias subj8cl io Ihe srnall compan5 reglffle. Approv by Ihe board on and slgned on 118 behall by.. B Poeoek Tru$tg9 Date
stormwaler Sheph8rd5 UK Notes to Ihe Flnancial Statements lor thg Year Ended 31 August 2025 l. A¢¢ountlng Pollclos Thè prfnclpal accounting poll¢ies ar8 summaiised beltsw. The ac¢ountirwJ polidos hava been applled conslslgntly thiouohoul th8 year arKI In the pr8ceding year. 181 B8sls ol accountlng The financial statements have been prepared und8r th8 hlstoiical cost ¢onv8nllon and In aeeordan¢e 1h the Companiès A¢1 2006 and the Charities SORP IFRS 1021 together wh updat8 Bulletin l. Ibl Fund &c¢ountlng unr1cted lunds are avallable for use at th6 dlscrollon of th8 Iru8t88s in luilherarKe of th8 g8n8ral objectives ol tho ¢harfty. R8Strfcted funds are those donal8d lor us? in a partIClar area orfor spe¢lN¢ purpose, th8 use of which is r8slrlcl8d to that area or purpo88. Ic) Incomlng resources All Incomlng resources are In¢lud8d in the statement of linan¢lal *liwlies when the ¢harily1g enlllled lo, and certain to receive, the Incom8 arml th8 amounl can b6 quanllliod wllh reasonable a¢¢uracy. The 10Slowing pDIleS are applled to particular categories ol incomg.. Voluntary Income Is recdved by way of grants, donallws and gilts 8nd is included In lull in Ihe Sl8tement ol Financial Actnillles when r8cewable. Grants. where enlillement Is not condlllonal on th8 dellvery ol a speclllc p&rtortnan¢e by th8 charity, ar8 recognlsed when th8 charlly b8eomes un¢ondllionaSly 8nlille(5 to Ihe grant. Idl Resources Expended Llabilili88 are rL¥JnI$ed as soon as Ih8r8 Is a legal or conslwcllv8 obllgatlon ¢ommliilng the charlly lo tho expenditur8. Expenditurè Is recognSs8d on an accrual basis and Ss reporled as part of the expenditur& lo whlch11 rdates.. Charilable expendSlure comprises those costs Incur18d by the charity in the deNv8ry Ot118 bcllvftles and servlc8$ lor its benefieiarl&s. li ErludeS both costs Ihat Can be allocated dlrecity 10 swh aclivi1Ses and (h05e c0515 01 an Indlr8cI naturo necgssary to support them. Governance costs InCle Ihosg costs assoclal8d wlh mEellng th8 constltuli8I and stalulory r8quiremenls of the charlly include the Ilependent Examiners foe. All costs are allocated bÈlw88n Ihe expenditure categories ol th8 SOFA on a basls d8slgn8d lo rel1 the use of th8 resource. Costs r&lallng lo a partkular actNity are allocated directly, Others ale apporlloned on an ap¥opal6 basls 9.9. Floor areas. per cap¥la or Eslimaied usage. lel Flxed AgSOt$ Flxed ass818 are sla18d al cosi less a¢cumulaled deweciation. Depreclalion is provided on tanglble fixed as8els so as io wilt8 oll the cost or valuatlon, less any eslirnaled resSdual Vv8, overthelr expected usetul economlc lrfe as follows.. Compu18r equipment 2 siralght Iln8 lrnpalment revigws are carrled out as and when eMd8n(x Comes 10 th1 that the recoverable amount of a funclSonal flxed asset Is bBlow Its nei book vdu8 ckJ8 to darnage, obsolesce9 OT olhpr relevanl taclors. If) Investments Hxed a8$8t investments ale a form of finar[al Instrument and ar8 InltSally recognlsed ai their traTrsaclion cost a subs8qU8nlly rneasud ai falr valu& at the balance sh8el dat8, unless the value cannot be Tneasured rellably In which case il 15 measured al cosl16ss Impalrmènl. Inveslmenl galns and lossos, whether reallsed 01 unreallsed. are comne and presented as,gaIn{lOs9esI on Inveslrn8nls' In the statem8nt ol tinancial actitte$. Investments In subskllarles are valuod al cost less provisl¢)n lor Impairment.
Stormwater Shepherds UK Notes to the Flnanelal Siolements for the Y•ar Ended 31 August 2025 2 Voluntary Income Unre$tricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Voluntary Income Donations 89,585 89.585 71,347 Total 71,347 3 Incomlng resources from eharliable actlvltles Unreslricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 Income from charitable activities 4,434 4.434 17,902 Total 4.434 4,434 17,902
StoYmwérShWrd$UK Notès lOth&FIMnEthI SialemEn fOrty$S1 Ertthd JI Augu81202 4 Towi r•soyrcqgqxpondEd Charh&ble Co51 c*$i$ 2015 WE4trS PpD5i Ern01$t1 e9 7l,700 71,7 77,116 2.467 ¥214 9214 prtclS Accoun1cy15o5 01(prOsaI1e 1A46 292 1,162 Sub6¢rilbr¢ Èk¢hat sundry(ts 140 140 8&6aT
Stormwater Shepherd9 UK Notes to the Financlal St8temenls Contlnued for the Year Ended 31 August 2025 5 Net Incomlng Resources for the Year This Is slated aller charglng.. 2025 2024 Depreciation ol owned assets 292 292 6 Staff costs The average number of pgrsons employed in the year was 1 12024.. 11 The number ol employees whose employee berielils (excluding employer pension costs) exceeded £60.000 was 1 12024.. 11 The total employee b&nelils ol the key managamenl personnel were £83,49412024.' £79,582), including salaries, efflployerfs NalK)nal Insurance conlributSons and pension contributions. 7 Tyustggs Remunerallon & Related Party Tran$a¢tions During the year, no Trusl&es received any remuneration or other benellls12024.' £nill 8 Independant Examlner'8 Fees Those are included within Accountancy Fees under Governance Costs as detailed below= 2025 2024 as restated Indepèndent Examiner's Fees Fees paid lo the Indepgndenl Examiner in respect ol.. all other setvices not included above 600 2,766 846 835 Total Accountancy fges 1,446 3,601
Stormwatey Shephord$ UK Notes lo lh8 Flnanclal Statemenls Conllnued for the Year Endèd 31 Augusl 2025 9 TAnglbla Hxed Ass8ls Compuler Equlpment Cost As at 1 Septernb&r 2024 Additions Disposals As al 31 August 2025 1,459 Depreclallon As at 1 Seplember 2024 Charge for the year On disposals As at 31 August 2025 1,168 1,168 Net Book Valuè As at 31 August 2025 291 As at 31 August 2024 291 10 Flx8d Assel Invg$tmonts Invèstments In 8ubsldlary companles or valuatlon As at I SgPt8rnber 2024 100 As al 31 August 2025 100 Net book value As al 31 August 2025 loo As 8131 August 2024 100 Principal Svbsldlarle8 The lollowing was a subsidiary uertakIrQ ol Storrnwaler Shepherds UK.. Name Company Numbey Reglslered Olllce Holdlng Storrnwat8r Shapherds Enterprises Lirniled 13290135 Spel PrUC, Laneaster Road, Shrewsbury, SY13NQ 100Yo Th9 financial resulls ol the subsidiary lor the yea¥ were.. Nam Iorne Expendllure ProfiVILossl Net Llabllitles Slormwater Sh9pherds Enterprlses Llmil 8,825 110,5781 13.7531 122,2011
Stomiwèler Shepherds UK Notes to the Flnanclal Statements Contlnued for the Year Ended 31 August 2025 11 Debtors 2025 2024 Amounts owed by group undertaklngs Other debtors 22,104 14,429 3,494 Total 17,923 12 Credltors: Falllng Duo wlthln One Year 2025 2024 Trade creditors Other laxalion and social security Pension creditor Other creditors Accruals 56 2,484 390 2.244 372 629 2,817 656 Total 6,062 13 Credllors: Falllng Due after more than One Year 2025 2024 Other loans 247,256 247,256 The loan from SPEL in unsecured, interest free and there is no sel repayment dale 14 Analysls of Net Assets Between Funds Unreslrlcted Funds Reslrlcted Funds Total Funds Tanglble Fixed Assets Fixod Asset Investments Current Assets Current Liabilities Long Term Liabilities 100 22,636 13,586) {247,256) 100 22,636 (3,5861 1247,2561 Nel Assets al 31 August 2025 228.1061 228,106
Stormwater Shepherds UK Notes to the Financial Statements Continued for the Year Ended 31 August 2025 15 Mov9mgnt In funds Broughl Forward In¢omlng Resources Resources Expènded Transfer8 Inl{oul) Carrled Forward Unreslrlcted Funds 234.456 94,019 87,669 228,106 RestriGted Fund$ Total of Fund8 (234,456) 94,019 87,669 228,106 16 Pension commltments Slormwater Shepherds UK operates a defined contribution pension scheme. The assets ol the scherne are held separately from those ol the charitable company in an independently administered fLJnd. The pension cost charge represents contributions payable by the charitable company lo the lund and amounted lo £2,58012024.. £2,467). The amount oulslanding al Ihe year end was £39012024.. £3721. 17 Related party transactions Al the year end there was a loan owed of £22.10412024.' £14,429) from Siormwater Enterprises Limited, whioh is a 1000/0 subsidiary ol Slormwaler Shepherds UK. 18 Controlling party The company is limited by guarantee and controlled by Ihg directors.