UK Architects Declare Financial Statements Year Ended 31 December 2024
Charity registration number: 1207518
UK Architects Declare
Financial Statements
Year Ended 31 December 2024
| Contents | |
|---|---|
| Page | |
| Charity Reference and Administrative Details | 2 |
| Trustees’ Annual Report | 3 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 |
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UK Architects Declare
Charity Reference and Administrative Details
Year Ended 31 December 2024
Charity registration number 1207518 Trustees Alasdair Ben Dixon Anna Pamphilon Anna Woodeson Craig Robertson Julia Barfield Kevin Logan Mandy Franz Tom Greenall Zoe Watson Carrie Behar Tom Gibson Chloe van Grieken Deepthi Ravi Laura Baron Registered office ℅ Marks Barfield Architects 50 Bromells Road London SW4 0BG Accountants Praxis 1 Fore Street Avenue London EC2Y 9DT
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UK Architects Declare
Trustees’ Annual Report
Year Ended 31 December 2024
The Trustees present their report and the financial statements of the charity for the period ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Trustees of the charity
The trustees who have served during the period and since the period end were as follows:
Alasdair Ben Dixon Anna Pamphilon Anna Woodeson Craig Robertson Julia Barfield Kevin Logan Mandy Franz Tom Greenall Zoe Watson Carrie Behar Tom Gibson Chloe van Grieken Deepthi Ravi Laura Baron
Objectives and activities
For the public benefit, to promote the conservation, protection, and improvement of the physical and natural environment, in particular, by
• Establishing and regularly updating an industry wide recognised declaration for architectural practices which can reduce emissions, waste and material use.
• Promoting knowledge and awareness, across the construction industry, of the climate and biodiversity emergencies by providing support, guidance, research, sharing of knowledge and education to help signatory practices meet the demands of their environmental declarations.
• Working with government and policy makers to inform and advise them of ways in which policy and laws can be used to improve biodiversity and mitigate the negative effects of climate change.
In furtherance of that object but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its objects.
Public benefit
The trustees confirm that they have referred to the recommendations contained in the Charity Commission's general guidance on public benefit when reviewing UK Architects Declare’s aims and objectives, and in planning activities and setting policies and priorities for the year ahead.
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UK Architects Declare
Trustees’ Annual Report
Year Ended 31 December 2024
Public benefit (continued)
The activities that UK Architects Declare carries out to further its charitable purposes for the public benefit (as described under Achievements and Performance) are guided by the Objects above: we pursue these objects because limiting climate change to below dangerous levels and protecting biodiversity will protect the public at home and abroad, as well as the natural environment, from the most damaging consequences of global warming.
Strategic Report
Achievements and performance
Since UK Architects Declare launched as an unincorporated association in 2019 we now have gained over 1,300 signatory architectural practices across the UK, who we are engaging with to encourage them to embed the declaration points into practice.
Our aim is that through establishing and regularly updating an industry wide recognised decorations for architectural practices will have an impact on the conservation or improvement to the environment. UK Architects Declare represents over 1,330 architectural practices who have signed our declaration, which is over one third the number of RIBA registered practices. This is a large proportion of an industry that is linked to 42% of emissions, 62% of waste and 50% of material use within the UK. This has a significant impact on the environment.
The declarations and associated commitments are transforming the industry by actively creating ways to create less waste, reduce emissions and establish a careful use of materials and consideration of the natural environment. All of these will and are already impacting the environment by creating more space for natural landscapes, improving biodiversity, working in a circular economy, and facilitating it. 95% of our signatories are actively engaging with us through the newsletters, training, steering group meetings and tools are being used to transform the construction industry.
Our activities in 2024 as an unincorporated association:
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Engaging with signatory practices via email, meet the steering group events
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Coms team and strategy
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Policy group - Launch of Building blocks
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Regenerative Architecture Index
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Regenerative Primer
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Practice Guide
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Climate Justice update
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Student ambassadors’ theory of change
2024 marked the 5th year of the UK Architects Declare movement, which resulted in celebrations and we got registered as a charity.
Looking forward to 2025 after a successful 5th year we are we are going to develop our work within supporting signatory practices via the Regenerative Architecture Index, updates to practice guide (released sequentially). We are progressing our work within the industry to develop guidance for policy makers.
Financial review (including reserves policy)
At the balance sheet date, the UK Architects Declare Balance is £0. This is due to the fact that the bank account under with the charity is going to operate took time to open. The account was not opened at the end of 2024. We therefore did not transfer the operation from the unincorporated association to the charity until the account was set up. This was transfer was made under the advice of our accountants.
The trustees review the reserves position of the charity each year and have established a policy to hold a small operational reserve to cover any unforeseen gaps in fundraising and enable the charity to continue its operations. The trustees aim to build up this reserve to the equivalent of eight to twelve weeks of unrestricted spend.
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UK Architects Declare
Trustees’ Annual Report
Year Ended 31 December 2024
Plans for future periods
UK Architects Declare’s 2025/26 programme of events continues with a programme of training, engagement, outreach and production documentation.
Structure, governance and management
The organisation is a Charitable Incorporated Organisation, incorporated on 19th March 2024. The Charity was established under a Foundation Model Constitution which establishes the objectives and powers of the charitable incorporated organisation and is governed under this document. The only voting members of the Charity are the trustees.
The below is to be read together with the constitution. ‘UK ARCHITECTS DECLARE 04 Constitution 2403’.
The trustees may refer to themselves as the steering group. The group has ‘Task and Finish (T&F) subgroups’ that work on specific projects as outlined in the above section. Each T&F group is chaired by one trustee, who reports back to the SG. We are always looking to improve this method.
The steering group includes 14 trustees, as outlined on the first page. Decisions are made together but to facilitate this we have appointed officers:
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Chair [Julia Barfield]
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Treasurer [Anna Woodeson / Mandy Franz]
Potential officers for the coming years are:
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Impact / Benefit lead / officer
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Inclusion and Safeguarding officer
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Secretary
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Data officer
Additional support is given by consultants - the Manager [part time], Comms officer [part time]. Consultants have support via the trustees, the manager is reporting to the steering group and coms officer to the manager.
Beyond this structure the organization is supported by:
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Signatory practices
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Volunteers are linked to the ‘Task and Finish groups’ and managed by the lead trustee of the group.
Monitoring
We monitor AD’s impact by directly engaging with signatories through surveys at various milestones and with participants (AD signatories and others) at our events. We also monitor press which mentions Architects Declare, and occasions when members of the steering group are invited to speak on behalf of Architects Declare. We share this via social media, and often publish it on our website to ensure this advocacy is captured, and can be built upon by others seeking to advance aligned causes.
We plan to have an officer to set up our annual impact report which will report on our impact.
Recruitment and appointment of the Board of Trustees
The steering group members are the charity trustees for the purposes of charity law. The trustees are elected by the steering group members of UK Architects Declare, with trustees serving a minimum of three years. The constitution stipulates that there must be no more than 30 trustees.
Trustees must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. All prospective trustees go through a process of interview and review by existing trustees, following an open recruitment process, inviting trustees that have significantly contributed to the charity’s objectives.
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UK Architects Declare
Trustees’ Annual Report
Year Ended 31 December 2024
Trustee induction and training
Trustees are experienced in the area of the charity's work and have been appointed by the members for the specific skills they can bring to the Board. All potential trustees are briefed, the job description is shared, the constitution is shared and training arranged if requested.
Trustees and benefit
The Trustees monitor and regularly check the position of all trustees to ensure that any personal benefit is incidental. The trustees are satisfied that this is the case.
Risk management
An annual risk register is considered by the Trustees, and regular reviews of risk are undertaken within the context of individual projects or specific pieces of work. The main risk to the charity on a rolling basis is whether sufficient resources are available to deliver its objectives. A revised strategy is being put into place to respond to this risk. A risk register is being drafted at present.
On behalf of the board of trustees
M Franz, Trustee
22 October 2025
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UK Architects Declare
Statement of Financial Activities
Year Ended 31 December 2024
----- Start of picture text -----
2025
Unrestricted
funds Total
Note £ £
Net movement in funds 11 - -
Total funds carried forward 11 - -
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There is no income or expenditure in the period.
The statement of financial activities includes all gains and losses recognised during the period.
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UK Architects Declare
Balance Sheet
Year Ended 31 December 2025
| Year Ended 31 December 2025 | |
|---|---|
| Note Current assets Cash at bank and in hand Debtors Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Net assets Charity Funds Unrestricted funds 4 Total charity funds 4 |
2025 £ - - |
| - - |
|
| - | |
| - | |
| - | |
| - | |
| - |
The financial statements were approved and authorised for issue by the Board on 22 October 2025. Signed on behalf of the board of trustees.
M Franz, Trustee
The notes on pages 9 to 11 form part of these financial statements.
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UK Architects Declare
Notes to the Financial Statements
Year Ended 31 December 2024
1 Summary of significant accounting policies
(a) General information and basis of preparation
UK Architects Declare is a Charitable Incorporated Organisation incorporated in England. In the event of the charity being wound up, the members have no liability to contribute to its assets. The address of the registered office is given in the charity information on page 2 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
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UK Architects Declare
Notes to the Financial Statements
Year Ended 31 December 2024
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.
Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
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Expenditure on charitable activities includes the costs of the charity’s education and advocacy activities; and
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Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
(e) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
(f) Judgements and key sources of estimation uncertainty
No significant judgements have been made in the process of applying the above accounting policies.
2 Trustees' and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year (2024: £ nil).
The trustees did not have any expenses reimbursed during the year (2024: £ nil).
3 Staff costs and employee benefits
The average monthly number of employees and full time and full time equivalent (FTE) was nil (2024: nil).
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UK Architects Declare
Notes to the Financial Statements
Year Ended 31 December 2024
4 Fund reconciliation
Unrestricted funds
| General Fund | Income Expenditure Transfers Gains / (losses) Balance at 31 Mar 2025 £ £ £ £ £ - - - - - |
|---|---|
| - - - - - |
5 Related party transactions
There are no related party transactions during the period.
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