Charity registrntion numbor 1204810 (England and Wales) COMMUNITIES FOR NATURE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 COMMUNITIES FOR NATURE LEGAL AND ADMINISTRATIVE INFORMATION RY A Phillips C W&ks E Yuan R Kumar D CauThx M T￿b01 AT Phillips GL Lede5ma R Friedbffj8r JA Carandang Charlty number (England and Wales) 1204810 Princlpal athJrBs$ 39 The Avenue Chiswck W4 1HB Ind•pondÈnt examlner Cottons Group ￿rnited Chesthut Fidd H$￿se Chestnui Rugby Wamckshire United Kingth)m CV212PD COMMUNITIES FOR NATURE CONTENTS Trustees, rep(wl Independent èxamin8rfs rsport stat8ment offinanaal adiwhès Balance sheet Noles to the financial slatem￿ts 9-13 COMMUNITIES FOR NATURE TRUSTEES. REPORT FOR THE YEAR ENDED 31 hlARCH 2025 The trustees pres8nt thèir annual report and finanaal ststements ts the yeareThJed 31 Matth 2025. The Inanclal ststements have been prepared in acc(wtsnce with the accounting set out in note 1 to the finanaal ststements and ¢￿[￿Y with the dprity's goveming docuThEnt. the Charibes Act 2011, the Charities Act (Northern Ireland} 2008, FRS 102 Yhe FInar￿la1 ReKMNb"ng Standard applicable in the UK and Rèpublic of Ireland Ihe Charities SORP "Acwunling and Reporb"ng by Charibos.. Statement of Rectmrr*ndÈd Practtce applicable to chatiiies preparing their accx)unts in ￿cOrd￿nCe with the Frnanaal Reporting Stsndard ap￿Kable in the UK and Republic of Ir81arKt IFRS 102)". Objectives and actr¥ihes The objectives ofth• CIO art: To promote for Ihe benefft of the public the ￿)nSerVatiOn protection and improvement of the physical and natural environment by prThlloting biolog￿1 diver&ty, in particular but not exdusivety in the Philippines. To promote sustainable devd0p￿￿nl for Ihe benefft of the public. in particL￿ar but rh)t exdusNely in the PhSllpplnes, by- a. prèsewation. ConSeNat￿n and the w0tsCtic￿ of the environment and thè pr￿j￿rnI use ofres0ur￿. b. the relief of poverty and th8 im[￿0ver￿ent of the conditions of frfg in s(mlly and ewnomically disadvantaged communitses. c. the prcrfnotion of sustsin8ble rneans of achiewng econownic gr(A•th and regenerdtHJn. S￿￿tainable develwment means development which meets Ihe needs of the %￿lF￿)ut compromising th& abilty of fuknre generations to meet their own needs. To advance Ihe education of Ihe publ￿ in: The consetwon lineFuding wldllfe conservatK>n), p￿te(al)n arKI Hllwovernent ol the physicd and natura] environrnent and biodivetsity.. b. SUbje￿s relating to sustsinable develop￿Ent arKI tr* pr￿e￿.￿. enhancement and rehabilitation of thè enwronment.. and c. To prot¥K>to study and research in such sut4ects IxovKleil tt￿t the l￿fvI results of such Stt￿Y ate tli55eminated to the public at large. To delNer the wtrposes the CIO wll use such rnear6 as detemiined by ifs Trust￿5 including the fullowng: Prowding or assisbng in the prowsion ol gLxyJs, services. resoLJrces and grants b.Developing OT assisbng in the devdopment of infrastrlthre and the education ol commun￿e5 c.Providing or a5Sisbng peryk wth the mearns to Irve arKI SUPPDrt ttTremsetves or their community for the preserrt and the fU￿re. Pubk benefft The trustees have pad duè rÈgard to gU￿ance isstjed by thè Chthty c(￿MIsSKyn in dec*Jing what actiwties the charity should Und￿tsk8. Achievements and p￿f0mlanCe s￿n￿Gant actMfr8s 8nd 8chievpmerts against obie¢lwes During the reporting peric￿, the t￿￿e¢S focused on ddNering charttatA8 programmes alIgn￿j to the eharivs objactives of biodwersty Ixx)servthn. sustainatde Iwditrthds. aNI 6dtKxlion, while continuing to strengthen governancg, partnerthp and ddivary fiaTr￿Or￿. Activttses were delivered primarily through structured parlnerships ￿ estsblished local organisations, supprthd by corporate and acadernic GolloboraloTr. This deliv6ry mtMJ81 enabled Ihe (knrity to operate effidently while maintsining appropriate oversight and ac(xJuntabilty for fvThJs appl￿ to OV8rseas prograrnmes. COMMUNITIES FOR NATURE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Blodlverslty and •nvironmgnt31 protection Programme actwtty supFM)rted i%)nservalion and rest0rd￿n of pr*Jrity eix)systems, in¢ludlng forest and coastal enwronmants. Activtbes induded hatMtaL ￿toratiOn, tModNersty rtxTrniloriniJ. and training in marine and tefrestiial conservation techniques. These inlwentions c￿ntrI￿￿jt￿I to ￿)th er1vir￿m0ntaI prOtedl(￿ and improved local (spacity for long-term stewardship. Edueatlon, sklll$ and Ilvelih*)ods The charity 5UPPOrted access to edLtcatk)n, vctational skills ar￿ prdctscal training linked lo environmentsl managem8nt. agilcu￿Ire and fishen8s. This trKILwJed sd)olarships, structured traini￿ prograrllmès and ¢ommunity-bas8d learning althvities dèswJned to strenglhen suslainable INdihcoY opportunities and dimale r85ili¢nce. Community engagement and particlpation Delivery was bascd on actwe participati(M by thal communrfie5, Students arKI publicThseG1￿ stakelK>ldèrs. Engagement activities strengthened awarenes5 of conservatitin p￿ritI?$. supported bèhawour change in ￿latiOn to waste and resource rrÉn8gemenl. and improved local capabdty to sustsin project ouicomes beyond the fvnding Partngr5hlps and organisational development During the y8ar. the charity exparK18d its partnership networ1¢ ￿sS (x)rpc￿￿e, ￿ademiC and non-profft sectors. These partnérships suptx)rted funding. lechrhi(xl eXF￿rtI5e. vduntÈèr engage1r￿n1 programme d81ivèry apauty. Trustees consider partnership devebpment to be essentia to athieviThJ scale and lon￿ter￿ sustainabilrfy. Ovérall, the trust&s con%d8r that the has met its objecbv•s for th& yw by: delivering wnsèmtion and restorati￿ activily in priority erA)systems' supporting education and skn.lls developrrEnt linked to sustainable livelit￿S.. strengthening community participati￿ and local (apaoty: 8TMI . 8xpanding partnerships to supp)rt fvtute programme growth. The tnjstees reviow programme performaneA thr￿gh regular rewxting from delwery partnws and exeurtive management and use these reviews to inforn fuiure programme deshJn and risk managemenL COMMUNITIES FOR NATURE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial rgvtgw During the year ended 31 March 2￿25. Ihe chathy ree4v*J voluntary irKome compris1r￿ ￿th unrestricted donat*)ns and restricted funds promded speufic pro¥Jrdmme actswb'es delivered through partnar organisations. Restricted ftmds were applied ift 8ccor(lance with th)nor agreernents and were used sojely lo support programme delNery, induding biodiveTwty conservali)n, educatK)n, skills development and Community￿aSed environmentsl inrliatiV8s implèrnented by approvej prcyect Cfxmxjnty parts￿5. Unrestrf¢*ed funds ￿Ere used lo support operating r￿Sts. 9)veff*nce. pathership development and pwramme overyghL enabling the charity to (Trperats effectively and meet wulatory wuirements while maximising the proport[￿ of eXpe￿Ilture directed t(JWdrds charrtable activibes. The Irustees are sattsfi8d tt)8t fijrnfs recei￿￿ during the year were ap￿led in furlher4nc8 of the charitys charrtable obpcbves and in a(tordan¢% the teThns of any funding restriclions. The charity maintains appropriate finarr(?al o)ntrols. induding segregation of rastricted and unrestricted fvnds, budget monitoring. and regular finanrial reportng to th6 board. Ex￿ndi￿1ré kvels arÈ rewewed against available resourcès to Ènsure finarrial sustsinabilty and re5W)sible stewardship of lurKIs. At the of the reFQrting period, th& chartty held stffiuent cath balan￿S to ￿￿et short-terni commitments and c#)nlinue ￿anned actwrbes whli è futur8 fijnding is securgj. The trustees ￿cognIs9 that continuèd fundraising pathership deveb)pment are essential to 5UPPOrt fijlure programme delivery and oryanisational sustsinabilty. Reserves polKy It is Ihe policy of the chanty that unrestrEcied fuThts vthich havè not baan d￿nated for a spe¢rfic use should be m8int8ined al a level equival￿1 to beh¥een three and six mtsnths of normal oper8ung eypendtture. The trust￿ considerlhat tnaintsinuu r&serves at this level vthl alh)w the charity to: rA)ntinue current aclivtbes in the event of 5FK>rt-term fundirvJ interwptions.. arKI . manage cash Ilow timing drfferences bet%￿ income r￿lpt and pr(yJramme expeThl(ture. During fhe reporting period, re$￿VeS monitixed by the In￿tee$ aThY were maintained broadly in lir)o with this policy. Given tre chariws eady-5tage lurKJing profile, the trustees conb'nue to review the reseNes wsition rgyulady and %*ill adjust targets as income levels ar￿ pwramme (ammitments increase. COMMUNITIES FOR NATURE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Strueture. govemance and management Commun￿"8$ frK Nature is govemeil by its Constlbjbc￿. vthyth ￿ oinsistent wrfh Charity Commiss[C￿ guKlanc8 and prtsmdes the framework for the tharivs d￿rilab1È objects, Irustee rewnsibilibes. and deus1on-y￿4klng prwesses. TrustÈes The constttt¥tK>n sets out the procedures for the apptMnkn*nl. retirernent, and reapwintment of trustées. Trustees aré recruited based on th8 sknlls, cxperience. and commtbn￿t requirEd lo athnce the charÈWs objectives: with ard to the bcneffts of dNet5ity and balanced expwtsse a(yoss COrtservati￿. community devewnent, finance. governan￿, and parthèrship worknng. New twst¢es receiv8 an induction ts)vering: the d)arity's goveming docurrEnt", truste8 legal duties and respon￿bilIbe4 finanThal ccwitrols 8nd reporbng", and safeguarding and pathership pcAi(ies. Trusteès meel regulady during the year to review ffinancÉal rwryJramm& delfvery, ca)mplrdn¢x and risk management. and stratagic pnortb"es. Management and Operations The trustees retain overall resportsibifity for the strategic direction and financ4al oversight of the tharity. Day-ttrday operational managèment, progmmme owtd1nati￿ and partner liaison Arè dekgated lo eXe￿tiVe he￿Ie[shiP and prcoramrlle taams, 0￿rating urKlèr tNstee-approved Wioes and delegated aLrthority frameworks. Programme dèlivery is undertaken primarity through eststAished twoieci and community partners operating in l¢xal contexls. Formal partnership agreerwls and du&dilkge￿e woc*s58s are useAI to ensure. alignrllgntwith the charity's objecbves. appropriate 5afegu8rding and risk managemenL financial acC￿lnt?bi11ty fw restrided fund5.' ar . rnonitoring and rewrts'TrJ ol programme and t￿rt￿￿. Rlsk Managemont The t￿Ste8S Thaintsin a Fisk vegister arKI regukgFty rewewthe winctpal risks facil￿ the tharity. induding= reliance on iestricted project fvnding" delivery risks assoaatad wth overseas arxl community-basal programme5: safeguarding and dLJty of care". regulatory and financial complian(*: and partnership and retKrtational risk. Mitigation mèasures inclLKIe: partner dl￿11[1genCa and {￿8￿31 agmments: safeguarding and whistleblowng ￿l¢les. firkanoal controls over restricted futKIs', gular programme and ffinancTral T*￿￿ng lo tnjstees". and diveTsffjrAtion of partnerships and fun¢Jing SIMJI￿. The trustees (￿sKIef that appropriate systeffls of intemal contrd and risk management a￿ in pEatè and are proporbonate to the thariils srze. a(*vities and slage of deyeW￿l The trustees YIFK) ￿[Wed during Ihe year and up to the dat6 of signature of thè finanoal ststE￿￿nts were: RY A Phillips C Weeks E Yuan R Kumar D Caunc M Trebol AT Phillips GL Ledesma R Friedberyei JACarand8ng COMMUNITIES FOR NATURE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trust￿. reF¥)rtwas approvEd by thg Board ofTrustee& KAfk RY A Phillips Trustse Date.. 22 January 2026 COMMUNITIES FOR NATURE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITIES FOR NATURE I report to the trustee5 on my 8xam1r￿t1on of Ihe finawal statery￿ of Communilies for Natura {the charity) for the year 8nded 31 March 2025. Responsibllrties and basls of report As the trustees of the charity you ￿ resp￿SIble foT thg wepara1ion of the finan(aal statements in XCOrdan￿ wth the requiremants of the Charities Act 2011 a￿1 thè Charitw Aci (Northem Ireland) 2008. You are satisfied that thè finana81 statements of the ch8rity are not required by tharity law to be audited 8ThJ have ¢hoson instead tD have an independ6nt examinab"on. I rèport in respeLt of my èxamination of Ihe doriws finan(#al ststerne￿ carri￿1 uTrJer seGtK>n 65 of the Gharities Act (Northem Ire18ndl 2008 and secL1r￿ 145 of the Charit￿S Act 2011. In carr￿n9 ujl my examination I have folkwed the ganeral DIr9Ctyc￿S given by the Charity CommissK)n for ￿rthÈrn Ireland urvJ&r sectian 6519Xbl of the Charities Act (Northem Ireland) 2008 aThJ the Direct*)ns gTven by the Charity CommissiC￿ under section 1451Sllb} of the Charttigs Act 2011. Ind8pend8nt examinèrfs statement Your attèntion is drnwn to the fact that the charity h8$ pJEpared the finarwial statements in ¥c4))rdance with the relevant vèrsion of the Statemgrt of R8c(xnmendwJ PrnCti￿ appluble to charities p￿parIng their finanual staÉemeFts in accordarEC& With ts Financial Réporting Slzndard awlKzble in the UK and Republic of Ireland IFRS 1021 in tKgfererKe tr) the Accounting and Reporbng by Chartbes.. StateTnent of RecommeThJed PraGbce ￿Ued on 1 April 2005 which is referred to in Ihe extant reguklions bLrt has now been withdrawn. l urwjerstand that this ha5 been done in order for the financial stalements to prowde a true arKI frdir view in a(xx)rdanr£ UK Genérally Accepted Am)unting Practicè. I have ecmnpleted my examinatkjn. I confirm that no Tnatters have IX)me lo my attenthm in fX)nnedion with the examinatifm) giving me ¢ause to believe that in arry material respect accounti￿ records were no* kèpt in res[￿￿ of the charity as required by ￿l￿)n 63 of lh8 CharitEs Ad 2008 and section 130 of the Charities Acl 2011. the financial ststements do not accord those retxwts" or the financial staletnents do not ￿￿th the a(%￿Unting req￿￿ements of tho Charities Ad {Northem Ireland) 2008 and the applicaNé requirements concerning [r￿M and (￿ntent of finanaal stat8ments set out in the Charities (Aceounts and Reports) Regulali)ns 21M18 other th8n any requirement that the finartial ststemènts gwe a and fair view, whiGh is not a matter cOnsTrdW￿ as p8rt of an independent examination. I have eoncams and have come across no other matter5 in connedion 7Mth thè exarninati￿ to which atten￿n should be drawn in this rewi i ord nabje a wrjper Understs￿j1r￿a of the financial stalements to be reached. t2{￿ Robuts fc4 Cottons Group Limitsd Chèstnut Field Housè Chèstnut Field Rugby WarwickshiTe CV212PD Uniied Kingtkim Date.. ...221.a.! /*. COMMUNITIES FOR NATURE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestrict•d funds 2025 2024 Inromg from." Donalions 8nd 18gaci8S 16,785 66.785 11.117 Trtal in¢omo 16.785 6.785 11,117 Expenditur• on: Charttable athities 10,314 60,314 837 Total expendi￿re 10.314 60,314 837 Not Ineomo and movement In funds 6.471 6,471 10,280 Reconcilia￿0￿ of fvnds: Fund balances at 1 ￿ll12024 10280 10.280 Fund balances * 31 March 2025 16.751 16,751 10,280 The $181ement of ffinanual acb'vities indudes all gains losspA recogni￿1 in the year. AJI incorne aThJ expenditure ¢Jerive from continuing activiiès. COMMUNITIES FOR NATURE BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Notes Current assèts Cash at bank and in hand 18.191 11,000 Creditors: amounts falling wlthin one year 10 (1,440) 1720) Not current assets 16,751 10,280 The funds ofthe charlty Unrestrirted funds 12 16,751 10.280 16.751 10,280 19th January 2026 Tha financial stat8w*nts ￿te apprDwJ by the trustees on............. A IkiLr RY A Phillips Trust•e COMMUNITIES FOR NATURE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Acctwntlng poficie5 Charlty hrfomiation Communities for Nature is a Charitable IrthTrKJrai8d OrganiSab￿ registered in Eng￿nd and Wales. 1.1 A￿OuntIng conventlon Th8 financial statements have been prepar&1 in aco)rdance with the chariws goveming documanl, the Charities Act 2011. thè Charibes Ad (Northem Irdandl 2008. FRS 102 Tr FI￿ar￿jaI Reporti￿ Standard applicable in thé UK and RepuNic of Ireland" and the Charitt8s s0RP'A￿nIir￿￿ and Reporting by Charities.. Statement of R8commended Praclice a￿1{Zb￿ to tharTiies weparing their accounts in accordance with the Financial Reporbng Stsndard appl￿ble in the UK and Repu￿￿ of Ireland IFRS 1021.. Tho charity is a Public Bcnefil Entity as defined by FRS 102. The charity has taken advantag¢ of Ihe provi￿ in the SORP for charib"&8 rTrDt t) pr8p8re a statement of cash flows. The financtal statern￿ts are wepared in sterfing. which 15 the knnctional ￿]rre￿Y of charity. Mtsnetary amounts in these finan(?al statements a￿ n)urMkl to the rwrpst £. The finanaal statements hav8 been prepar&J under the hislcrfical cost ￿nyo￿t￿)n. Thè prtncipal ar￿Unting licies adopt8d arè set out bdow. 1.2 Golng coneem At th8 tim8 of apFKt)ving the ffnancral stat6monts, the Injstees have a reasonable exp*tion that the d￿rity has adequate resources to continue in operational e￿$tence for the foreseeable f(rture. Thus the trustees ontinue to adopt the goiThJ concem basis of ￿x¥junI1rQ in preparing the )Inanc4al stat8mants. la Charltable funds Unrestricted fvnds are available for use ai the (fispitsl must be maintained by the eJ)arity. 1.4 Incom• In¢orne is recognised when the charity i$19galty enliyed to it after any performance o)ndil(ons hsve ￿en me( the amwnts can be measured reliabty, and it is probth that ir￿c￿ wll be r￿￿ed. Cash donations are reojgnised on ￿ceIPt. Other donaboris are recrynised On￿ the charity has been nottfied of the d￿ation. unless pÈrfOmar￿ wThJttNJns require deferral of the anKJunt. Income 18x rwverable in relatton to donalions r8cewl under Grft Aid or deeds of L￿ant is reo)gnised at the time of the donation. Legacies arè recogni5ed on or otherwise rf the ¢*arity has be8n notifiad of an impending dTStribution. the amount i% known. rBwpl is expeci&J. W the anb)unt is r￿1 known. th& 1098cy is treated as a ntingent assst. COMMUNITIES FOR NATURE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Contlnued) 1.5 Expenditure ExPendrtU￿ is ra￿gnised once there is a legJ ￿ construcbve obligat￿n to transfer economic benefft to a third party. it is probable that a transfer of eixjnomic ￿nefftS will ￿ rEquired in selllernent, and th8 amount of the obligati¢x) be measurgj relwbty. Expèndrture is classified by 8thwty. The costs of each adivity are made up of the total of direct costs and shared costs, including support ttjsis involved in undertaking each acttvty. DifeGI ¢x)sls attributable to a single activity are allocated directly to that aclwtty. Shared cosls whKth rnntribute ID more U)an one aCti￿ty and support costs which are rK>t attritrKrtable tr) a single actswty are apÈ￿knon￿J txlween thosè actNities on a b￿$ Consistent wtth the use of resources. Central slaff costs ar8 allocated on the basis of time sp8nt. and depreciati{￿ ch8rges are allO￿ted on the of the assevs use. 1.6 Cash and cash equivaltnts Cash and CAsh equivalents i￿ude tssh in hand. deposits held at call wth banks. other short-temi liquid investments with original mÈtrJrrties of three r￿nthS or less, arHJ bank overdralts. Bank overdrafts 8re shown thin borrowings In current liabilities. Basic finanual assets Basic financial assets, whith indude debtors and ￿sh aThJ bank balances. ale initialty measured at transaction price induding transathn costs and are subseqU￿1JY CaTT*d at amortised cost using the effective interest m8thtsJ unless tha arrangement constibjtes a financing ir8nsaction. whete the Iransaction is rnè8sured al the present ￿lue of the fuiure T￿ipts discounted at a market rate of interest. FinanGial assets classified as receivablè wrthin one year ar8 not amorlised. Basic flnancialllablli￿oS Basic finanaal liabilthes, induding crpajitors and bank h)ans are intbally recc*Jnised at Iransaction price unkss the arrangemenl constttutes a finanong transaL*on. where the debt inStrU￿nI is mè&%ured at the present value of the fulure payments dI￿OUnted al a martet rate of interest. Financial liabilrfies classified a5 payable within on¢ year are not amorbsed. Debt inslruments are subsequenly cam8¢J at affKJrtised cosL using the effectwe intaresl rate Trdde cradttors are obligalKDns to pÈy for goods or servTh￿ Ihat have been acquired in tho ordinary tt)urse of operations from supplEr5. Amounts payable are classifiwj as Trjrrent liabilib"8s rf payment is due wrthin one year or less. If not, they are preserrt¢d as rKKKxJrrent liabi1th&5. Trade ¢redttors are re￿nis￿d initially at transaction pri￿ and subs8qL*ndy measurtrj al amodlsed o)5t using th8 effective interest method. Derecognition of financlal liabilldes Financial fiabilities are d8r8cOgnis￿ wtrEn Ihe ¢hariWs contrdcttjal 0￿jgationS ex￿re or are discharged or Car￿elled. In¢ome from donations and lega Unrestrict•d Restrictéd funds funds 2025 202S Total Restricted funds 2024 202S Donatiws and grts 16.785 66.785 10- COMMUNITIES FOR NATURE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable actlvities Charitabl• acti¥iiies 2Q25 Charltab activitles 2024 Direct costs Staff costs B8nk Gh*g$s sUb￿p1K)ns Stationery postage IT software and ￿n￿mableS Adverti￿n9 Travel 4,836 395 17 425 30 286 72 6,635 117 Grant funding of acaivihes (see note 4) 52,239 Share of support and govemance costs15ee note S) Govemance 1.440 720 60.314 837 Anatysl$ by fvnd UnrestrKted fijnds RestrTCted funds 10.314 50.000 837 60.314 837 Grants payable Charrtsblè aetivities 2025 Grants tr) InsUlu￿OnSI2 grants}'. Other 52,239 Support costs allocated lo acti¥ili8S 2025 2024 G0Veman￿ ojsts 1,440 720 Analys8d between: Charitable activities 1,440 720 COMMUNITIES FOR NATURE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Not movernent in funds 2025 2024 The net rYK)vwment in funds stated after chargIn￿(￿￿1￿￿g). Fees payab￿ I￿the iNlepetKknt examinaliC￿ Df charitys firAncial statements Trustee¥ None of the trustees lor 8rEY per￿$ (ffinected v￿h them) receiv&J any remuneration ￿ benefits from thg thariiy during tho year. Employees Th8 avarage monthty number of employ￿$ during the year was: 2025 Mumber 2024 Number Total Employment costs 2025 2024 W8ges and salarias 4.836 Thero were no employees vthose annual rernunerat￿ wa5 tnore than £60,Cth. Remunorntlon of key managemgnt ￿lSO￿n•1 Tha remunerdtion of key marwgement ￿￿￿nnel was as folkths: Taxatlon The charity is Èxemplfrom taxaiion on its &tivrfies all its irnxjme 5s applied ￿ (tsritable pU￿seS. 10 Creditors: amounts falllng due wilhin one year 2025 2024 Acrxuals and deferrgd income 1,440 720 12- COMMUNITIES FOR NATURE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Restricted fvnds The ￿$tricted fuThJs of the charity comprise the unexperKled balan￿ of Ilonalions and grants held on trust subject to specific condf(v)ns by donors 8S to htrw they may be used. At 1 April Incoming Resources At 31 March 2025 Proje¢tkn 3 {50,0001 The Pr(yect ACE restricted fund repr&sents fiJFMling receNed to support the delivery of Projec* ACE (Actions for Communities and Enwronment). a communrty-based c£￿serVatIon, livelihoods and clitnate resilience F*ogr8mmè in Southern Negros Occidental. Philippines. ddivered in partnership wilh the PhIlippE￿ Reef and Rainforest Conservation FOUndat￿n, Inc. IPRRCFII. The fvnd5 are restricted kn usa soldy in relafK)n to Projed ACE actNities. induding community livelikthds. ed￿￿tKIn and scholarship supporL ￿tiZen and environmental monrtoring. Iccal climate acbi initiattves. arKI related programme ddivery o)sts. In acuydance Ythh the pathership arrangements, lunds are tranSf￿Ted to th8 project dèlwÈry partner to implement agreed FKoject activibes. Any amunts not yèt aXP8ndèd by tha partner al thè reporting date rernain restricted for Project ACE arKI are appSied to prLyect delsvery in subsequent finan(xal perio(ts in sine w￿h the aptKoved proiect plan and fuThJer restiicltL)ns. 12 Unr•strleted funds The unrestricted funds of the chatity cort4)risÈ Ihe unex[￿MIed b8larK*S of d(x)8tions and grants which are not subject to SP8uffie condittons by dorKYs and grantors as to h¢yw they may be used. These indude deslgnatgd fvnds which have been set aside oul of unrestric￿￿ funds by the twstees for sp8cfft purposes. At 1 Aprll Incomlng Rèsources At 31 March 2025 General fvnds 10.280 16.785 {10.3141 16,751 Prèvlous year. At 1 Aprfl 2023 Incomlng resources Resources At 31 Mareh expended 2024 General bjnds 11.117 183n 10280 13 Related party trdnsacttons There no discbsable related patty transadK)ns during lh8 year {2024- rTronel. 13-