2024-09-30-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

REBEL RESTORATION

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1197777

Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

REBEL RESTORATION

(Charitable Incorporated Organisation)

CONTENTS

Page 3	Legal and Administrative Information
Pages 4 to 5	Trustees' Report
Page 6	Statement of Financial Activities
Page 7	Balance Sheet
Pages 8 to 16	Notes to the Financial Statements
Page 17	Independent Examiner's Report

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REBEL RESTORATION

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1197777 DATE OF REGISTRATION 3rd February 2022 START OF FINANCIAL YEAR 1st October 2023 END OF FINANCIAL YEAR 30th September 2024 TRUSTEES AS AT 30TH SEPTEMBER 2024 Mrs Claire Jenkin Dr Richard Woodfine Mr Daniel Bates Mr Ciaran Nelson Mrs Jane Williamson Mrs Morven Robertson (Appointed 24th June 2024) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 3rd February 2022

OBJECTS

To promote for the benefit of the public the conservation, protection and improvement of the natural environment by the provision of such grants and donations as the Trustees shall think fit in particular for the following: a ) Projects focused on removing carbon from the atmosphere and restoring natural habitats. b ) Research into projects on the impact of naturalbased carbon removal and the publication of the useful results of such research. c ) Raising awareness of the impact of climate change and encourage communities to become involved in nature-based projects.

CORRESPONDENCE ADDRESS

CORRESPONDENCE ADDRESS First Floor 10 Queen Street Place London EC4R 1BE PRIMARY BANKERS Metro Bank Plc One Southampton Row London WC1B 5HA INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

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REBEL RESTORATION

(Charitable Incorporated Organisation)

TRUSTEES REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Aims & Objectives

Rebel Restoration is a Charitable Incorporated Organisation registered in England & Wales but active across England, Wales and Scotland, with a primary charitable purpose of environmental conservation.

Specifically, Rebel Restoration will provide grants and funding to holistic environmental projects which:

• Remove carbon from the atmosphere whilst restoring natural habitats and biodiversity;

• Develop research on the impact of nature-based carbon removal and;

• Encourage communities to become involved in nature-based projects.

Preferably all three. Mostly in the UK.

Achievements

The primary focus of the charity during this reporting period was for the charity to develop its governance, resourcing and grant administration processes to deliver a scale up in fundraising and grant-making activities after our first year of activity. Our funding from Rebel Energy Ltd under a Funding Agreement increased with their customer growth and we also received donations from 2 new donors. This enabled us to increase our grant giving to support existing and new partners, namely:

· Project Seagrass : Seagrass restoration and research activities on the Welsh coastline;

· Seawilding : Seagrass and native oyster restoration and research activities in Loch Craignish, Scotland;

· Moors For The Future : Peatland restoration activity on Ilkley Moor in the north of England and research activities on dense sphagnum planting in the Peak District;

• Just One Tree: Mangrove restoration in Madagascar;

• Chiltern Rangers: Chalk stream restoration and youth conservation in the Chilterns, England;

• Chiltern Conservation Board: C itizen science to track biodiversity in the Chilterns, England;

• Forest of Marston Vale Trust: Woodland restoration in one of England’s Community Forests;

· 10 Community Grants: To schools across England & NI for nature based projects – from a gardening club greenhouse to forest schools and Earth Day projects.

The partners and projects were selected as a result of their carbon, biodiversity and community impact across the UK, being delivered by highly credible groups and partnerships. We have commissioned a review of our selection criteria and assessment process with Pilio to strengthen our governance and add best practice from industry experts. We also appointed a new Trustee with conservation expertise -both as a practitioner and grant maker- to strengthen our governance.

Looking forwards, we plan to expand our relationships with these partners, ideally to multi-year grants, so are developing a financial framework to enable these commitments. We are setting up a working relationship with Heart of Bucks to support our grant administration process so that we can maintain our low overheads and maximise our efficiency in grant making. We will also be looking to build new partnerships that expand our habitat and geographic coverage, as the income of our charity continues to grow.

Trustees Selection Method

The Trustees are appointed in accordance with the Charity's Governing Document.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Note INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Investment Income 3b TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD	Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023/24 2022/23 £ £ £ £ £ 12,352 468,996 - 481,348 152,492 718 - - 718 - 13,070 468,996 - 482,066 152,492 63,417 468,996 - 532,413 40,207 1,380 - - 1,380 1,150 64,797 468,996 - 533,793 41,357 (51,727) - - (51,727) 111,135 81,135 30,000 - 111,135 - 29,408 30,000 - 59,408 111,135

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 8 to 16 form part of these dormant financial statements.

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REBEL RESTOIIATION (ChantatAe IrwF¢nt&l Orgarm￿l1)n) BALANCE SHEET A6 AT m SEPTE4•BER 2024 TOTAL JO-S￿24 3tyS•p.23 F￿31 TarK1b￿ Asaots 30.OC¥) T￿1 Flx•J Curr•mt Au•ts D•biof8 & PropAyftrt• Ca8h Al Bonk aThY In Har Totsi Curr•nt AM•t• 10 204 916 210 420 210420 Cr•dh•r•'. Anwrt•f•lUrwJ d￿•T￿1h￿oI• 11 181.012 181,012 NET CURRENT A$￿T• 29.408 29.408 81,135 59,401 111.13S ¢r•Jltor& dw in 11￿ It•n ye•r 12 NET ASSET• 111 13$ Fund•ofth•Ch•thy GoMr•l Fund 29.108 01.13S Rè•tnctsd FuTrJ4 Tot•1 Fund• 111 135 S¥rtd on l￿'r t•h•llby T1￿............................ ... .. .. . Printsd N#rr*'.

REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is 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.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.

Unrestricted Funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted Funds

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.

Designated Funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Taxation

The charity is exempt from tax on its charitable activities.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

2. TANGIBLE FIXED ASSETS

The CIO held no tangible fixed assets during this or the previous financial year.

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2024 : None 30th September 2023 : None

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

3. INCOMING RESOURCES

Note a) Donations, Grants & Legacies Gifts & Donations 6 b) Investment Income Interest 4. RESOURCES EXPENDED a) Cost of Charitable Activities Bank Charges Consultancy Fees Gifts & Grants 6 & 8 Insurance Costs License & Subscriptions Staff Costs Sundry Expenses Training Costs Travel & Subsistence b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees

Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023/24 2022/23 £ £ £ £ £ 12,352 468,996 - 481,348 152,492 12,352 468,996 - 481,348 152,492 718 - - 718 - 718 - - 718 - Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023/24 2022/23 £ £ £ £ £ 85 - 85 - 6,000 - - 6,000 - - 468,996 - 468,996 40,207 164 - - 164 - 1,702 - - 1,702 - 31,458 - - 31,458 - 380 - - 380 - 22,604 - - 22,604 - 1,023 - - 1,023 - 63,417 468,996 - 532,413 40,207 1,380 - - 1,380 800 - - - - 350 1,380 - - 1,380 1,150

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

5. INVESTMENTS

CURRENT FINANCIAL YEAR

Highlands Rewilding Ltd PREVIOUS FINANCIAL YEAR Highlands Rewilding Ltd Cost Value 01-Oct-23 Additions Disposals Gains/(Losses) on Investments Market Value 30-Sep-24

Balance Profit/(Loss) Additions/ Balance 01-Oct-23 On Investment (Disposals) 30-Sep-24 £ £ £ 30,000 - - 30,000 30,000 - - 30,000 Balance Profit/(Loss) Additions/ Balance 01-Oct-22 On Investment (Disposals) 30-Sep-23 £ £ £ - - 30,000 30,000 - - 30,000 30,000 Highlands Unrestricted Restricted Total Rewilding Ltd Fund Fund 30-Sep-24 £ £ £ £ 30,000 30,000 - 30,000 - - - - - - - - - - - - 30,000 30,000 - 30,000

Highlands Rewilding Ltd

The Charity holds investments with Highlands Rewilding Ltd (Registered Company Number SC701646) and the original indexed book investment as at the 30th September 2023 was £30,000 and the Charity holds 3,000 Ordinary Shares in the Company. The market value of the investment held stood at £30,000 as at 30th September 2023.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

6. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR

Highlands Rewilding LtdHighlands Rewilding Ltd JUST ONE Tree - Mangroves Moors for the Future - Ilkley Moor Moors for the Future - Dense Sphagnum Seawilding - Seagrass and Native Oysters Chiltern Rangers - Rebel Rangers Forest of Marston Vale - Restoration Project Seagrass - N Wales Monitoring Project Seagrass - S Wales Restoration Chiltern Rangers - Wye River Restoration Chiltern Cons Board - Tracking the Impact Project Seagrass - Boat Sponsorship Community Grant - Seer Green School Community Grant - Ballynure Primary Community Grant - West Grantham CofE Sch Community Grant - St Ives School Community Grant - Monkspath School Community Grant - Chiltern Rangers Comm Grant - Charter School East Dulwich Community Grant - St Uny CofE School Community Grant - Friends of Ashton

Balance Balance 01-Oct-23 Income Expenditure Transfers 30-Sep-24 £ £ £ £ £ 30,000 - - - 30,000 - 7,000 7,000 - - - 31,500 31,500 - - - 148,000 148,000 - - - 62,500 62,500 - - - 9,600 9,600 - - - 75,000 75,000 - - - 3,000 3,000 - - - 52,000 52,000 - - - 30,000 30,000 - - - 28,300 28,300 - - - 11,500 11,500 - - - 1,000 1,000 - - - 1,000 1,000 - - - 996 996 - - - 1,000 1,000 - - - 1,000 1,000 - - - 3,600 3,600 - - - 1,000 1,000 - - - 1,000 1,000 - - 30,000 468,996 468,996 - 30,000

PREVIOUS FINANCIAL YEAR

Highlands Rewilding Ltd	Balance Balance 01-Oct-22 Income Expenditure Transfers 30-Sep-23 £ £ £ £ £ - - - 30,000 30,000 - - - 30,000 30,000

The designated funds held are represented by the investments held with Highland Rewilding Ltd and the Charity's cash reserves.

7. RESTRICTED FUNDS

The CIO held no restricted funds during this or the previous financial year.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

8. GRANTS PAYABLE

JUST ONE Tree - Mangroves Moors for the Future - Ilkley Moor Moors for the Future - Dense Sphagnum Seawilding - Seagrass and Native Oysters Chiltern Rangers - Rebel Rangers Forest of Marston Vale - Restoration Project Seagrass - N Wales Monitoring Project Seagrass - S Wales Restoration Chiltern Rangers - Wye River Restoration Chiltern Cons Board - Tracking the Impact Project Seagrass - Boat Sponsorship Community Grant - Seer Green School Community Grant - Ballynure Primary Community Grant - West Grantham CofE Sch Community Grant - St Ives School Community Grant - Monkspath School Community Grant - Chiltern Rangers Comm Grant - Charter School East Dulwich Community Grant - St Uny CofE School Community Grant - Friends of Ashton

Grants to Grants to TOTAL TOTAL Institutions Individuals 2023/24 2022/23 £ £ £ £ 7,000 - 7,000 - 31,500 - 31,500 7,500 148,000 - 148,000 - 62,500 - 62,500 17,107 9,600 - 9,600 - 75,000 - 75,000 - 3,000 - 3,000 52,000 - 52,000 10,000 30,000 - 30,000 - 28,300 - 28,300 - 11,500 - 11,500 5,000 1,000 - 1,000 - 1,000 - 1,000 - 996 - 996 - 1,000 - 1,000 - 1,000 - 1,000 - 3,600 - 3,600 - 1,000 - 1,000 - 1,000 - 1,000 - - - - 600 468,996 - 468,996 40,207

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

9. CASH AT BANK AND IN HAND

Cash at Bank & in Hand 10. DEBTORS AND PREPAYMENTS Sundry Debtors	Unrestricted Restricted TOTAL TOTAL Fund Fund 30-Sep-24 30-Sep-23 £ £ £ £ 204,916 - 204,916 81,935 204,916 - 204,916 81,935 Unrestricted Restricted TOTAL TOTAL Fund Fund 30-Sep-24 30-Sep-23 £ £ £ £ 5,504 - 5,504 - 5,504 - 5,504 -

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Grant Obligations Independent Examiner's Fee PAYE & N.I	Unrestricted Restricted TOTAL TOTAL Fund Fund 30-Sep-24 30-Sep-23 £ £ £ £ 173,640 - 173,640 - 1,380 - 1,380 800 5,992 - 5,992 - 181,012 - 181,012 800

12. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial year.

13. NET ASSETS BETWEEN FUNDS

Fixed Asset Investments Net Current Assets Long Term Liabilities	Unrestricted Restricted TOTAL TOTAL Fund Fund 30-Sep-24 30-Sep-23 £ £ £ £ 30,000 - 30,000 30,000 29,408 - 29,408 81,135 - - - - 59,408 - 59,408 111,135

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

14. STAFF COSTS AND NUMBERS

Gross Wages, Salaries & Fees Employer's National Insurance Costs Pension Contributions Employees who were engaged in each of the following activities: Charitable Activities	TOTAL 2023/24 £ 27,479 2,746 1,233 31,458 TOTAL 2023/24 1	TOTAL 2022/23 £ - - - - TOTAL 2022/23 Nil

The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000.

15. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

16. RISK ASSESSMENT

The Trustees actively review the major risks to which Rebel Restoration is exposed and have established systems and procedures to mitigate those risks.

The Trustees consider the loss of our anchor funder to be Rebel Restoration’s major financial risk. Active efforts are being made to attract additional corporate funders, and we maintain a policy of only awarding grants when funds are in Rebel Restoration’s bank account, thereby minimising risk to our grantees. In addition, the Trustees identified that payment volatility from our funders could lead to liquidity problems for Rebel Restoration and have put in place the reserves policy to ensure Rebel Restoration will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income.

The Trustees have also examined other operational and business risks which they face and confirm that they have established actions to mitigate the significant risks.

17. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the Rebel Restoration’s needs. This is based on Rebel Restoration's size and the level of financial commitments held. We have financial controls in place to ensure no grant is awarded until funds are in Rebel Restoration’s bank account, thereby minimising risk to our grantees and that reserves of 3-months operating costs are retained to ensure Rebel Restoration will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure.

The Trustees are developing a financial framework to enable multi-year grants whilst continuing to minimise the financial risk to our grantees so will be targeting an increase in operational reserves to 6 months and the development of an endowment style fund to provide longer term financial resilience. The Trustees will endeavour not to set aside funds unnecessarily within this framework.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024

18. PUBLIC BENEFIT

Rebel Restoration acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how Rebel Restoration has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities Rebel Restoration should undertake.

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REBEL RESTORATION

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Rebel Restoration on the accounts for the year ended 30th September 2024 set out on pages 6 to 16.

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.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• 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.

Independent examiner's statement

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians.

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:

2. to keep accounting records in accordance with section 130 of the Charities Act; and

3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

Date: 9th May 2025

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