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2024-03-31-accounts

Company number: 1459056 Charity number: 279000

The Tree Council

Report and financial statements For the year ended 31 March 2024

The Tree Council

Contents

For the year ended 31 March 2024

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 19 Statement of financial activities (incorporating an income and expenditure account) ................... 24 Balance sheet ............................................................................................................................... 25 Statement of cash flows ................................................................................................................ 26 Notes to the financial statements ................................................................................................. 27

The Tree Council

Reference and administrative information

For the year ended 31 March 2024

Company number 1459056
Country of incorporation
United Kingdom
Charity number 279000
Country of registration
England & Wales
Registered office and 14 Dock Offices
operational address Surrey Quays Road
LONDON
SE16 2XU
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Joel Cadbury Chair
Andrew Fenwick Treasurer
Tariq Ahmed
Anna Goulandris
Eliza Newport (from 7 November 2023)
Key management Sara Lom
Chief Executive & Company Secretary
personnel Clare Bowen
Director of		 Programmes, Partnerships & Communications
Niloufer Limki Director of Finance
Jon Stokes
Director of		 Trees, Science & Research
Bankers NatWest Bank Ltd
London Bridge Branch
PO Box 35, 10 Southwark Street
London SE1 1TJ
Solicitors Macfarlanes LLP
20 Cursitor Street
London EC4A 1LT
Auditor Sayer Vincent LLP
Chartered Accountants and Statutory Auditor
110 Golden Lane
LONDON
EC1Y 0TG

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

The Trustees present their report and the audited financial statements for the year ended 31 March 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The Tree Council was established in 1973 when Dutch elm disease swept across the land and urgent action was required to restore precious British treescapes. In response to the loss of millions of elms, The Tree Council, a national charity, brought everyone together to plant and care for trees across the UK.

Today, as we celebrate our 50[th] anniversary, The Tree Council continues to bring people together with a shared mission to care for trees, hedgerows and our planet’s future. We inspire and empower organisations, government, communities and individuals, providing knowledge and tools to create positive, lasting change at a national and local level.

Our work has never been more important than it is now, as we face a global climate crisis. We and our volunteers and partners are playing a key role in helping shape policy, find practical solutions, raise awareness, and deliver tree planting and tree care to benefit communities and help achieve the government target of carbon net zero by 2050.

We focus our work on wider treescapes rather than forests – working with partners to protect and establish copses and spinneys, hedgerows and orchards, parkland and wood pasture trees, as well as life-enhancing street trees, urban avenues, community tree nurseries, and city playground plantations.

Our strapline, ‘Working Together for the Love of Trees’ emphasises the common thread of collaboration that runs through our history. It is the truth most often echoed back to us by our partners and stakeholders, that we bring people together for the benefit of trees. It reflects our desire for partnership and our quest for practical solutions. It expresses our deep-rooted, emotional response to trees. These two things, collaboration to find practical solutions and a love for trees, combined with good care and a great sense of fun, summarise our team and its core values today.

We are supported in our work by thousands of amazing volunteer Tree Wardens, plus a growing force of Young Ambassadors and Young Tree Champions in 338 schools across the UK.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

We have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. In shaping our objectives for the year and planning our activities, the Trustees have also considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Summary: Achievements & Performance

The work of The Tree Council spans the UK and has three branches – Community Action, Young Learning, and Practical Science & Research. Partnership working underpins everything we do and reflects our role as a membership organisation bringing together a diverse range of public, notfor-profit and private bodies united by their concern for trees.

In 2023/24, our 50[th] anniversary year, the charity has seen renewal, growth and achievement in all three branches of our work.

The Tree Council is entirely self-funding with income generated through grants and gifts from major donors, charitable trusts, corporate partnership, membership fees and legacy giving and some government contracts.

Total income has grown from £446,202 in 2018/19 to £2,152,669 in 2023/24.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Total income for 23/24 was £2,152,669 (compared to £2,524,224 for the previous year) and total expenditure was £2,342,055 (compared to £2,291,346 last year).

During the year, one of our major partnerships with The Queen’s Green Canopy, which marked Queen Elizabeth’s 70 years on the throne, came to an end. Our total revenue fell from £2.5m to £2.1m, mainly because of the project ending.

Unrestricted reserves at the end of the financial year were £674,399 and restricted reserves (mainly tree planting funds) were £458,209. Total reserves were £1,132,608.

Highlights of the Year include:

Community Tree Planting: The Tree Warden Scheme

The Tree Council's Tree Warden Scheme is a national initiative which supports local authorities and independent networks to promote, conserve and care for trees, bringing health and wellbeing and new skills to individuals, and an improved environment in their communities.

Tree Warden volunteers gather information about local trees, engage and help with local issues and organise and take part in tree-related activities, such as seed growing, tree and hedgerow planting, tree care, woodland walks and providing alerts to pests and diseases. Their role promoting, protecting, planting and celebrating trees is vital to help tackle climate change, meet nationally ambitious planting targets, increase biodiversity, and enhance the nation’s health and wellbeing.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Thousands of volunteer Tree Wardens across the country work within local networks which, with our help and support, are set up and managed by public and civil society organisations such as local authorities, parish councils and voluntary groups. The Tree Warden Scheme was launched in 1990 in the aftermath of the Great Storm of 1987.

The Tree Council is enormously grateful to the Tree Wardens for their support. They are capable, committed and inspirational and participate in activities as our representatives, for example, gathering field data, planting and caring for trees, and disseminating information.

As part of our work that adds social value and transforms communities nationwide, The Tree Council holds annual Tree Warden Forums across the country. These are a mix of online and in person events. The Forums are an opportunity for volunteers to hear key speakers present on locally and nationally important tree-related topics and to see and hear about other Tree Wardens' projects.

We are pleased to see the growth in interest from volunteers across the country, including five newly established Networks (Dorset County, Ceredigion County, Walsall City, Wirral City, Hartlepool Town). This growth has been enabled with the kind support of 29th May 1961 Charitable Trust and the Northwick Trust, helping us establish and offer training to new networks.

Community Tree Planting: National Tree Week 2023

The Tree Council’s year has five focal points: Seed Gathering Season (autumn), National Tree Week (end of November), Trees Love Care (March/April), National Hedgerow Week (springtime), and Walk in the Woods (May). The highlight and main focus of activity is National Tree Week. Launched by The Tree Council in 1975, this is the annual event that brings everyone together to celebrate trees and mark the start of the winter tree planting season.

Highlights of the 2023 National Tree Week, themed on ‘Grow a Tree in 23’, included:

Community Tree Planting: Life on the Hedge Programme

Hedgerows are a vulnerable and declining part of our heritage, with an estimated 50% loss since WW2, leaving huge gaps in the ecological, environmental, educational and social map of our country. It is vital we safeguard and improve their future.

This year is the second year of our £500,000, three-year partnership programme ‘Life on the Hedge’, funded by Defra’s Trees Call to Action Fund. It aims to raise awareness of the value of

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

urban and rural hedges and to encourage different audiences to help establish bigger, healthier, better-connected hedgerows.

Life on the Hedge develops partnerships with People’s Trust for Endangered Species (PTES), Farming & Wildlife Advisory Group (FWAG), Hedgelink and Royal Parks Guild. In addition, it is establishing new collaborations with two smaller conservation charities, Another Way (led by 20year-old Defra Plant Health Ambassador, Amy Bray) and the National Hedgelaying Society (NHLS).

The Tree Council is the lead partner guiding the delivery of the programme, which is helping build capacity in four charities, safeguard heritage hedge-laying skills, engage hundreds of students attending ‘Green Careers Discovery Days’, find sites for community tree nurseries, inspire urban and rural planting, and bring new long-term finance for planting hedgerows and their trees.

*The Trees Call to Action Fund is funded by Defra and is being delivered by The National Lottery Heritage Fund in partnership with Natural England and the Environment Agency.

Community Tree Planting: Network Rail

For the past three years, we have worked with Network Rail on two £1 million community planting programmes focused on National and Southern regions. In February 2024, the programme won the Rail Business Award for ‘Sustainability and Environmental Excellence’.

By March 2024, the combined programmes had established more than 350,000 trees, in collaboration with 180 community partners, who contributed more than 1,000 volunteer hours, on sites ranging from Glasgow, to Oswestry, to Plymouth.

The schemes have brought a wide variety of environmental and social benefits, including flood attenuation, ancient woodland restoration, habitat conservation and connectivity, urban improvements, and climate change and air pollution mitigation.

Community Tree Planting: Branching Out Grants Programme

The Tree Council’s ‘Branching Out’ grants programme focuses on supporting smaller planting projects, hedges, copses and orchards - establishing the right trees, in the right places, to create greener and healthier local communities, in city and rural locations, for the benefit of the public.

The grants require the involvement of young people and, through the programme, thousands of children have engaged with the wonders of the natural world and started to explore the importance of nature in their everyday lives. They have learnt how to plant and care for trees; increased their knowledge of maths and science; discovered the joy of preparing and eating home-grown produce; and seen the benefits of working together as a team.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Equally importantly, the programme instils an understanding of the importance of trees for the future of our planet and for their own wellbeing - and it nurtures the next generation of active environmentalists.

In 2023/24, our Branching Out grants continued to support small planting schemes with funds from our Jubilee Partners and Animal Friends partnership. More than 35,000 trees and hedge whips were planted with help from young people, usually under the age of 16, in schools and community spaces across the UK. The children were helped by their parents, teachers, the community and The Tree Council's volunteer Tree Wardens.

Community Tree Planting: Golden Orchards

To celebrate The Tree Council’s 50[th] anniversary, we supported the planting of 50 Golden Orchards across England, Wales and Scotland. Half of the orchards, comprising ‘golden’ varieties of apple, plum, pear and apricot trees, were established by our long-standing Tree Warden networks, with the remainder split equally between schools and community groups.

Young Learning: National Schools Programme

Learning has been a thread running through The Tree Council’s work for decades, whether it be skills shared with volunteer Tree Wardens, the learning acquired through citizen science, or the new knowledge gained by young people benefiting from the charity’s community planting grants. Our learning programme has become more formal and strategic in nature following the significant receipt of funds from the Daily Mail ‘Be a Tree Angel’ campaign in 2019 and from M&G plc, our Principal Education Partner since 2020. Since then, our National Schools Programme has continued to thrive and grow, focusing on work with some of the most diverse and deprived communities across the UK.

We have identified four issues that negatively impact children, young people and nature in schools:

  1. Growing social anxiety and other related mental health concerns associated with the climate and biodiversity crises (eco-anxiety) and the global pandemic.

  2. Gap in understanding the value and role of trees in addressing the crises and in particular a lack of technical horticulture knowledge and skills that could lead to green careers.

  3. Inequality that is prevalent in society with regards to children and young people having a voice and opportunity to influence positive change.

  4. Nature-poor school grounds and access to nature for the purposes of learning and health and wellbeing.

The schools’ team, with support from six part-time regional leads and the wider Tree Council team, aims to tackle these issues and is responsible for the three elements of the programme: ‘Orchards for Schools’ ‘Young Tree Champions’ and ‘Young Tree Champion Ambassadors’.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Highlights of 2023/24 include:

Orchards for Schools planted 1,550 fruit trees and 3.3kms of fruiting hedgerow (16,800 whips) in 335 schools across England, Wales, Scotland and Northern Ireland. The schools received a package of teacher training and curriculum-linked resources to support them in planning and learning to care for their trees and share their experiences.

Young Tree Champions continued to be supported by generous funding from M&G plc, working in partnership with Speakers Trust and other organisations including Eco-Schools, Forest Schools Association, RHS and many more national charities

Each of the 338 Young Tree Champion schools has benefited from a combination of free trees, a tech kit and access to an online hub to network and share activities, as well as a comprehensive package of teacher training, support and resources. Pupils also take part in public speaking workshops to build their confidence and help them find their voice and become ambassadors for trees and nature. In 2023/24, the 338 schools who took up the tree offer planted 325 trees and just under 3kms of hedgerow (14,580 whips).

Young Tree Champion Senior Ambassadors (15-26 years old) Ten young Ambassadors have been appointed from a wide variety of backgrounds including musicians, artists, poets, marine scientists, bakers and horticulture students. Following training, their role is to inspire young people to become a #ForceForNature and to help create, plan and deliver the Force for Nature Exhibition tour and Festival. In 2023/24, the Ambassadors also played a key role, sharing the exhibition at the Big Bang Science Fair in Birmingham, a green careers Discovery Day at Hampton Court Palace and delivering a special lesson to a visiting school at No 10 Downing Street.

School Ambassadors (7-14 years old) - Thanks to funding from WFH Foundation, 50 inspiring 7- 14 year olds from schools across the UK became powerful ‘Forces for Nature’, speaking up for trees and encouraging their fellow pupils to connect with the natural world. Senior Ambassadors delivered carefully crafted, online Masterclasses throughout the spring and summer terms including ‘Art in Nature’, ‘Story in Nature’ and ‘Actions for Nature’.

Force for Nature Festival – The academic year culminated in a national Force for Nature Festival at Birmingham Botanical Gardens in June 2023 which celebrated all the fabulous achievements of the Young Tree Champions Schools. It brought together thousands of students from across the UK who had been championing trees and nature. A recording of the event attracted 92 schools to watch and was later made available on The Tree Council’s YouTube channel. Highlights included a sensory experience combining music, light and sculpture, accompanied by audio recordings of school children taken throughout the year.

Force for Nature Exhibition – Touring the UK since June 2023, the aim of the exhibition is to give Young Tree Champions and Ambassadors a platform to speak up and share the impact of their work with a wider public audience. Teaming up with visual effects company ‘’Squid Soup’’, the schools team used AI sound and light technology, together with Plantwave, an electrical

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

conductivity sensor, to create an immersive installation known as Voices of Nature. The installation inspired over 10,000 young people, community groups and members of the public to listen to the voices of young people speaking about their personal connections with nature and concerns for the future, whilst physically connecting into a living tree to compose music through the tree.

Big Bang Science Fair - The Tree Council’s schools team engaged thousands of young people at the ‘Routes into Rail’ stand hosted by our partners, Network Rail, at Birmingham NEC’s Big Bang Young Scientists & Engineers Fair over four days in June 2023. Team Tree Council and Young Ambassadors contributed a glade of birch and gave attendees an opportunity to engage with trees in new and unexpected ways.

‘Discovery Day’ Green Careers at Hampton Court Palace (October 2023) – The Tree Council joined a green careers day for 150 horticulture trainees and apprentices organised by the Royal Parks Guild. This included Plantwave and ‘Murder Mys-tree’ workshops plus a session for 50 secondary school pupils focused on the importance of hedgerows to nature and society.

Lessons 10 with Akshata Murty - The schools’ team were invited to Number 10 Downing Street during National Tree Week to showcase the Young Tree Champions core workshops with school children from Yeovil in Somerset. The children connected with trees using the Plantwave technology, a ‘’Murder Mys-tree’ tree health workshop and speaking up experience, all delivered by our Young Tree Champion Ambassadors.

Teesside Exhibition - The Force for Nature Exhibition spent five days in Teesside, in the North East at two venues - Preston Park Museum and Grounds in Stockton-on-Tees and St Peter’s Catholic College in Middlesbrough. Team Tree Council delivered 28 workshops to 334 school children from six primary schools and two secondary schools. We held a teacher training session engaging 43 teachers and organised a planting event with school children and three community groups, planting 525 trees.

Practical Science & Research:

The Tree Council began as an informal coalition of tree organisations and our model of collaboration with the public, private and third sector helps develop tree and hedgerow policy with a strong, trusted and unified voice.

In our role as a convenor for the sector, The Tree Council chairs or serves on more than a dozen, national, high-level, policy, practice and advisory boards to governments in the UK nations and EU on the topics of tree health/disease, tree safety, habitats, biodiversity and climate change. In these fora, we represent the views and concerns of our charity member organisations, local authorities and volunteer Tree Warden networks, enhancing the operating environment and highlighting issues of concern.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Practical Science & Research: Ash Dieback (ADB) / Oak Processionary Moth (OPM)

The Tree Council partners with Defra, Fera Science, Forest Research, Network Rail and leading universities on a variety of research programmes that help shape national policy and best practice. We aim to increase knowledge and apply science to help establish varied and biodiverse treescapes across Britain, which will be resilient to climate change and pests and diseases.

Our science and action research this year has continued to support government and local authorities in England and Scotland as they tackle threats from ash dieback and OPM.

Practical Science & Research: Local Authority Tree Strategies

A strategic approach is one of the most important factors underpinning well-planned and wellresourced treescapes – and yet just over one third of local authorities have a tree strategy. A wellwritten local tree strategy sets out the vision for how a local treescape will be managed now and for the future and acts as go-to reference for a wide range of local stakeholders.

As large and increasing numbers of local authorities are announcing climate emergencies, we have continued our work with Defra and Fera Science to give practical guidance to help local authorities develop tree strategies for themselves.

Following the publication of our Trees and Woodland Strategy Toolkit in Spring 2023, we held four workshops across the country to help tackle some of the challenges local authorities must overcome when planning and implementing their strategies. More than 36 local authorities attended, bringing their own regional context and perspectives. Overall, there was a real sense of positivity, ambition, and collaboration, with a desire for practical support and an appreciation of the collective opportunity to work together to develop useful resources.

Practical Science & Research: Shared Outcomes

This research project with Defra and Natural England aims to establish new techniques to grow ‘Trees outside Woodlands’ and is funded through Treasury’s ‘Shared Outcomes Fund’. The project’s vision is to develop new ways of expanding bio-secure tree cover at reduced costs, to meet increased UK tree planting ambitions and reverse trends in tree losses.

The Tree Council is co-ordinating and sharing the findings of five pilot schemes with local authority partners looking at: urban tree establishment, agro-forestry and orchards, community tree nurseries, hedgerow tree management, and subsidised planting.

Practical Science & Research: UK Treescapes and Connected Treescapes

We are a core part of the ‘Connected Treescapes’ project funded under the UK Treescapes programme. This three-year research project with the Universities of York, Derby, Strathclyde, Newcastle, Edinburgh and the James Hutton Institute, aims to understand how we can expand treescapes in a way that is resilient and encourages connection between people and trees. The

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Tree Council will produce a tool to help land managers navigate decision-making around tree planting, identifying risks and benefits.

Practical Science & Research: Hedgelink

Hedges are Britain’s most widespread Priority Habitat – providing connectivity and homes to more than 130 national priority species. They have a high biodiversity and carbon storage value, as well as helping improve air quality in cities.

The Tree Council is Chair of Hedgelink, the partnership that brings everyone interested in hedgerows together, to share knowledge and ideas, to encourage and inspire, and to work with farmers and other land managers to conserve and enhance our hedgerow heritage.

The partnership comprises nearly 30 organisations including, People’s Trust for Endangered Species, Farming & Wildlife Advisory Group, Campaign to Protect Rural England, Defra, Woodland Trust, National Farmers Union, and the Centre for Ecology and Hydrology.

This year, in addition to grant giving for hedgerows and hedgerow trees through our community programme, we have worked with partners to develop joint responses to consultations. We coordinated discussions between Hedgelink and Defra on government’s proposals to replicate into domestic legislation, the EU’s hedgerow cross-compliance rules.

With the ongoing ‘Life on the Hedge’ programme, hedgerows will remain an important component of The Tree Council's work going forward.

Practical Science & Research: PhD Programmes

The Tree Council is currently supporting three PhD researchers, currently in their second year studying topics relevant to The Tree Council’s broader aims. As part of the programme, each student has a three-month placement with The Tree Council, becoming members of our team and contributing to wider programmes.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Looking forward to 2024/25 & beyond

Community Tree Planting:

Young Learning:

Practical Science & Research:

Fundraising:

Management:

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Beneficiaries of our services

The beneficiaries of our services include: our volunteers and members; pupils and teachers participating in our National Schools Programme; communities and landowners receiving grantfunding to establish trees; local authorities supported to help tackle tree pests and diseases and plan future tree strategies; our coalition of conservation charities whom we bring together to comment on consultations and address tree-related challenges; and the UK general public who receive the important social benefits of our tree, hedgerow and orchard planting. In addition, our work helps conserve wildlife and habitats, improves biodiversity and contributes to tackling climate change and safeguarding the future health of our planet. All these are covered in greater detail in the achievements and performance section above.

Financial review

The Tree Council is entirely self-funding with income generated through grants and gifts from major donors, charitable trusts, corporate partnership, membership fees and legacy giving. In 2023/24, the charity’s total income for the year was £2,152,669 (compared to £2,524,224 for the previous year) and total expenditure was £2,342,055 (compared to £2,291,346 last year).

During the year, one of our major partnerships with The Queen’s Green Canopy, which marked Queen Elizabeth’s 70 years on the throne, came to an end. Our total revenue fell from £2.5m to £2.1m, mainly because of the project ending. In spite of a reduction in our restricted income, we distributed grants of £863,545 during the year, £240,766 of which are small community grants, increasing the proportion of grants awarded from restricted income. This reduced our year end bank and cash balance.

Unrestricted reserves at the end of the financial year were £674,399 and restricted reserves (mainly tree planting funds) were £458,209. Total reserves were £1,132,608.

Reserves policy and going concern

It is the policy of the Tree Council to maintain unrestricted funds at a level which equates to at least six months core costs. The budgeted core costs for 2024/25 are £1,353,657 and so unrestricted reserves at £674,399 are equivalent to 6.0 months of core costs.

The Trustees continue to keep the risks facing The Tree Council under close review and ensure that costs are carefully controlled. The Trustees continue to keep all the reserves in the form of interest-earning bank accounts and deposits.

The Trustees, as part of their continuous risk assessment, monitor the changes in the economy, plus any ongoing impacts of government policy, flexible working and the charity’s normal activities.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

The Tree Council has generated many new grants and contracts over the past two years and is confident of its ability to operate as a going concern.

Risk Assessment

The Board maintains a risk assessment system which is based on a numerical assessment of risk, with an accompanying management commentary. Trustees consider these reports regularly both for the organisation as a whole and for major projects. The aim is to highlight and measure potential risks to the success of an activity or process, assess the impact, and put in place appropriate management action. The system encompasses all areas of our activities, although the continuing increased projects and programmes with corporate partners marks this area out for ongoing development.

Risks are reviewed in depth under six headings: financial, operational, regulatory, reputational, strategic and external. Our top three key risks identified and their mitigation are:

Fundraising

The charity’s fundraising objective was to reach £2m sustainable annual income by 2022/23, of which c25% to be unrestricted. This has been achieved once again in 2023/24, which will enable us to develop and, in the longer-term, establish ambitious programmes for public benefit in our three key areas of work: Community Action, Young Learning, and Practical Science & Research.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Life on the Hedge is supporting the core costs of our Head of Development 2022-2025 (in addition to two hedge-related roles), which gives us confidence and continuity to grow our fundraising initiatives.

We are incredibly grateful to our partners for their support, which has included funding for core costs on projects and programmes, as well as activities such as comms and marketing. Grants from M&G, National Lottery Heritage Fund, Network Rail, The Northwick Trust and The Golden Bottle Trust have been greatly appreciated to help us invest in the future successful growth of the charity. These funds have enabled us to achieve significant public benefit with little additional fundraising expenditure.

The current fundraising approach focuses on a mix of corporate partnerships, research applications and philanthropic fundraising. Our fundraising does not include direct marketing or telephone campaigns and we remain mindful at all times of the need to safeguard vulnerable people.

The Tree Council does not use professional fundraisers or agencies and received no complaints in this financial year.

Structure, governance and management

The organisation is a charitable company limited by guarantee, formally incorporated on 5 December 1979 and registered as a charity on 17 December 1979. The organisation’s genesis however, dates back to ‘Plant a Tree in ‘73’, hence the 50[th] anniversary celebrations in 23/24.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. All Trustees give their time voluntarily and receive no benefits from the charity. The Trustees have not claimed any expenses.

The members of the Board of Trustees meet regularly to review its affairs, review the charity’s aims, objectives and activities, as well as report on the benefits for the public good. The Board has a Finance Committee, chaired by the Treasurer, to oversee the charity’s financial affairs, to report to the Board and make recommendations as appropriate at each meeting.

The Chief Executive, Sara Lom, together with the Senior Team comprising the Director of Trees, Science & Research, the Director of Programmes, Partnerships & Communications and the Director of Finance manage the day-to-day administration of the charity.

On 1 May 2023, following a review by specialist consultants Secondsight and the Trustees’ discussion and approval of their report and recommendations, The Tree Council’s pension scheme migrated from NEST to Royal London. The charity simultaneously introduced a salary sacrifice scheme, offering guidance to all employees during and after the transition.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

I would like to thank my fellow Trustees for their wonderful commitment and shared expertise.

We have appointed five new team members through the year, growing from 17 to 22 people. We offer them a warm welcome and huge thanks to the existing team, who juggle daily deadlines and a wide range of national programmes and projects - always with enthusiasm, professionalism and smiles on their faces.

Appointment of Trustees

The Tree Council subscribes to the seven principles of the Nolan Rules in appointing trustees. These are: selflessness, integrity, objectivity, accountability, openness, honesty and leadership. In addition, the Tree Council looks for the following qualities, skills and experience:

The number of Trustees is required to be no less than three, with no maximum number. One third of Trustees retire at each annual meeting and are eligible for reappointment, subject to the provision in the Articles that Trustees shall normally serve for no more than six years.

The Board is responsible for ensuring that an appropriate succession strategy is adopted for the replacement of Trustees. The Chair and Chief Executive take responsibility for informing the Board when new Trustees need to be appointed.

In order to identify Trustees, when a vacancy is about to occur, the Chair and Chief Executive review the balance of skills, attributes and experience on the current Board relative to the future needs of the organisation. Trustees are appointed to ensure the positive evolution of the charity. Prior to appointment, new Trustees meet formally with at least two current Trustees and usually attend at least one Board Meeting as an observer.

Induction for new Trustees is carried out by the Chief Executive and includes familiarisation with people, activities and events over a number of months.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Remuneration policy for key management personnel

The Tree Council’s Remunerations Committee, chaired by the Treasurer, comprises three appropriately experienced Trustees, reviews the remuneration of all employees, based on market data and performance.

Statement of responsibilities of the Trustees

The Trustees (who are also directors of The Tree Council for the purposes of company law) are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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The Tree Council

Trustees` annual report

For the year ended 31 March 2024

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was 14 (2023: 12). The Trustees are members of the charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The Trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The Trustees’ annual report has been approved by the Trustees on 20 November 2024 and signed on their behalf by

Joel Cadbury Andrew Fenwick Chairman Treasurer

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Independent auditor`s report

To the members of

The Tree Council

Opinion

We have audited the financial statements of The Tree Council (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on The Tree Council's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

19

Independent auditor`s report

To the members of

The Tree Council

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

20

Independent auditor`s report

To the members of

The Tree Council

Responsibilities of Trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

21

Independent auditor`s report

To the members of

The Tree Council

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

22

Independent auditor`s report

To the members of

The Tree Council

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

6 December 2024

for and on behalf of Sayer Vincent LLP, Statutory Auditor, 110 Golden Lane, LONDON, EC1Y 0TG

23

The Tree Council

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

For theyear ended 31 March 2024
Note
Income from:
2
3
4
5
5
5
5
Net income / (expenditure)
Transfer between funds
Reconciliation of funds:
Total funds carried forward
Net movement in funds
Total funds brought forward
Total expenditure
Charitable activities
Tree and hedge planting
Education and community engagement
Science and Research
Investments
Other
Total income
Raising funds
Expenditure on:
Education and community engagement
Donations and legacies
Charitable activities
Tree and hedge planting
Science and Research		 Unrestricted
£
103,751
105,296
664,977
-
18,772
5,808		 Restricted
£
12,377
964,923
-
276,765
-
-		 2024
Total
£
116,128
1,070,219
664,977
276,765
18,772
5,808		 Unrestricted
£
200,172
82,649
399,368
2,000
774
8,546		 Restricted
£
10,259
1,594,972
-
225,483
-
-		 2023
Total
£
210,431
1,677,621
399,368
227,483
774
8,546
898,604 1,254,065 2,152,669 693,509 1,830,714 2,524,224
87,929
250,222
404,192
72,000		 44,383
1,113,636
-
369,693		 132,312
1,363,858
404,192
441,693		 122,980
11,503
264,215
151,736		 20,442
1,514,517
205,953		 143,422
1,526,020
264,215
357,689
814,343 1,527,712 2,342,055 550,434 1,740,912 2,291,346
84,261 (273,648) (189,387) 143,075 89,803 232,878
-
84,261
590,138		 -
(273,648)
731,855		 -
(189,387)
1,321,993		 -
143,075
447,063		 -
89,803
642,052		 -
232,878
1,089,115
674,399 458,209 1,132,608 590,138 731,855 1,321,993

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements."

24

The Tree Council

Company no. 01459056

Balance sheet

As at 31 March 2024

As at 31 March 2024
Note
Fixed assets:
12
Current assets:
13
Liabilities:
14
17a
Total unrestricted funds
Total assets less current liabilities
Debtors
Restricted income funds
Unrestricted income funds:
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Cash at bank and in hand
Short term deposits
Tangible assets
General funds
Total charity funds		 £
268,257
400,000
989,290		 2024
£
10,464		 £
227,937
-
1,705,981		 2023
£
19,030
10,464
1,122,144		 19,030
1,302,963
1,657,547
(535,404)		 1,933,918
(630,955)
674,399 590,139
1,132,608 1,321,993
1,132,608 1,321,993
458,209
674,399		 731,855
590,138
1,132,608 1,321,993

Approved by the trustees on 20 November 2024 and signed on their behalf by:

Joel Cadbury Chairman

Andrew Fenwick Treasurer

25

The Tree Council

Statement of cash flows

For the year ended 31 March 2024

For the year ended 31 March 2024 For the year ended 31 March 2024 For the year ended 31 March 2024
Note
£
£
Cash flows from operating activities
Net (expenditure)/ income for the reporting period
(189,387)
(as per the statement of financial activities)
Depreciation charges
11,300
(Increase)/decrease in debtors
(40,320)
(Decrease)/ Increase in creditors
(95,550)
Net cash (used in)/ provided by operating activities
(313,957)
(2,734)
(2,734)
(316,691)
1,705,981
1,389,290
Analysis of cash and cash equivalents
At 1 April 2023
Cash flows
£
£
Cash at bank and in hand
1,705,981
(716,691)
Short term depositis
-
400,000
Total cash and cash equivalents
1,705,981
(316,691)
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Net cash used in investing activities
Cash flows from investing activities:
Purchase of fixed assets
2024		 £
£
232,878
10,536
287,844
80,581
611,839
(4,312)
(4,312)
607,527
1,098,453
1,705,981
Other non-
cash
changes
At 31
March 2024
£
£
-
989,290
400,000
-
1,389,290
2023
(313,957)
(2,734)
(316,691)
1,705,981		 611,839
(4,312)
607,527
1,098,453
At 1 April 2023
£
1,705,981
-		 Other non-
cash
changes
£
-
1,389,290 1,705,981
Cash flows
£
(716,691)
400,000		 At 31
March 2024
£
989,290
400,000
1,705,981 (316,691) - 1,389,290

26

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies

a) Statutory information

The Tree Council is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is 14 Dock Offices, Surrey Quays Road, LONDON, SE16 2XU

b) Basis of preparation

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 (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees have considered inflation, the uncertain economic climate and their normal activities and confirm that there are no material uncertainties about the charity's ability to continue as a going concern. In particular they have reviewed the future cash flows and commitments and have ascertained that there are sufficient unrestricted reserves and future cash flows to confirm that the charity is a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating the liability for multi-year grant commitments.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

27

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient and the amount of grant payable is known.

28

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies (continued)

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of salary time by each activity each year. For this year the percentages are

Tree and hedge planting 52%
Education and community activities 13%
Science & Research 18%
Fundraising 5%
Support costs 10%
Governance costs 2%

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Tree and hedge planting 58%
Education and community activities 17%
Science & Research 19%
Fundraising 6%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

l) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. Fixtures & Fittings and Office & Computer Equipment are depreciated over 3 years.

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

p) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

29

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies (continued)

q) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value

Subscriptions
Donations and legacies
Friends of the Tree Council		 Unrestricted
£
59,858
27,138
16,755		 £
12,377
-
-
Restricted		 2024
Total
£
72,234
27,138
16,755		 Unrestricted
£
160,985
22,089
17,098		 £
10,259
-
-
Restricted		 2023
Total
£
171,244
22,089
17,098
103,751 12,377 116,128 200,172 10,259 210,431

3 Income from charitable activities

Income from charitable activities
Unrestricted
£
Network Rail Community Planting
-
Close the Gap
-
Tree planting grants
-
Jubilee Partners Fund
16,500
Tree Partners Fund
12,000
Animal Friends
5,000
Queen's Green Canopy
61,796
-
Trees Call to Action Fund
10,000
105,296
Science & Research
664,977
M & G
-
YTC Ambassadors Programme
-
-
-
770,273
Unrestricted
£
18,772
18,772
Total income from charitable
Income from investments
Income from cash deposits
Tree and hedge planting
Education and community engagement
Orchards for Schools
Northwick Trust		 Unrestricted
£
-
-
-
16,500
12,000
5,000
61,796
-
10,000		 £
696,500
-
7,020
22,000
16,000
20,000
-
10,000
193,403
Restricted		 2024
Total
£
696,500
-
7,020
38,500
28,000
25,000
61,796
10,000
203,403		 Unrestricted
£
-
-
-
81,000
1,649
-
-		 £
795,500
358,255
7,000
110,500
23,351
180,000
120,366
Restricted		 2023
Total
£
795,500
358,255
7,000
191,500
25,000
180,000
120,366
964,923
-
276,177
-
588		 1,070,219
664,977
276,177
-
588		 82,649
399,368
2,000
-
-		 1,594,972
-
161,927
40,900
22,656		 1,677,621
399,368
-
163,927
40,900
22,656
- 276,765 276,765 2,000 225,483 227,483
770,273 1,241,688 2,011,961 484,017 1,820,455 2,304,472
Unrestricted
£
18,772		 £
-
Restricted		 2024
Total
£
18,772		 Unrestricted
£
774		 £
-
Restricted		 2023
Total
£
774
18,772 - 18,772 774 - 774

30

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

5a Analysis of expenditure (current year)

Charitable activities

Staff costs (Note 8)
Tree Warden Scheme
Office and Facility costs
Grants Payable (Note 6)
Audit and other governance costs
Recruitment, Training & Consultancy
Website, IT,data management & telephone costs
Marketing and Brand costs
Learning & Engagement
Depreciation
Travel costs
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023		 Raising
funds
£
65,182
-
-
-
-
-
-
51,869
-
-
-		 Tree and
hedge
planting
£
249,863
-
43,703
863,545
5,870
2,332
-
-
-
-
45,929		 £
293,318
-
-
-
-
-
-
93,617
-
24,234
Science &
Research		 £
260,727
366
-
-
-
-
-
-
-
-
36,267
Education and
community
engagement		 Governance
costs
£
32,591
-
-
-
11,867
-
-
-
-
-
332
 Support
costs
£
184,682
-
11,034
-
-
3,405
46,483
-
-
11,301
3,538		 2024
Total
£
1,086,363
366
54,736
863,545
17,738
5,737
46,483
51,869
93,617
11,301
110,300		 2023
Total
£
895,311
2,777
77,018
1,104,679
19,598
10,071
46,229
51,153
-
10,536
73,974
117,050
13,022
2,240		 1,211,242
130,221
22,395		 411,169
26,044
4,479		 297,361
91,155
15,677		 44,791
-
(44,791)		 260,442
(260,442)
-		 2,342,055
-
-		 2,291,346
-
-
132,312 1,363,858 441,693 404,192 - - 2,342,055 2,291,346
143,422 1,526,020 357,689 264,215 - -

31

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

5b Analysis of expenditure (prior year)

Analysis of expenditure (prior year)
Staff costs (Note 8)
Tree Warden Scheme
Office and Facility costs
Grants Payable (Note 6)
Audit and other governance costs
Recruitment, Training & Consultancy
Website, IT,data management & telephone costs
Marketing and Brand costs
Depreciation
Travel costs
Support costs
Governance costs
Total expenditure 2023		 Raising
funds
£
62,672
-
-
-
-
-
-
51,153
-
-
113,825
24,186
5,412
143,422		 Charitable activities Governance
costs
£
35,812
-
-
-
16,656
-
-
-
-
1,654
54,123
-
(54,123)
-		 Support
costs
£
134,297
-
43,187
-
-
4,690
46,229
-
10,536
2,916
241,855
(241,855)
-
-		 2023
Total
£
895,311
2,777
77,018
1,104,679
19,598
10,071
46,229
51,153
10,536
73,974
Tree and
hedge
planting
£
196,968
-
33,831
1,104,679
2,941
5,381
-
-
-
34,231
1,378,031
120,928
27,061
1,526,020		 £
214,875
-
-
-
-
-
-
-
-
19,742
234,617
24,186
5,412
264,215
Science &
Research		 £
250,687
2,777
-
-
-
-
-
-
-
15,431
268,895
72,557
16,237
357,689
Education and
community
engagement
2,291,346
-
-
2,291,346

32

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

6a Grant making (current year)

e year ended 31 March 2024
Grant making (current year)
Cost
Schools & community groups
At the end of the year
Network Rail		 Grants
£
435,988
427,556		 Support
costs
£
-
-		 2024
£
435,988
427,556
863,545 - 863,545

During 2024 and 2023, The Tree Council used an internal committee to assess grant applications as well as having a joint committee with Network Rail for the grants made from their restricted funds. The most significant individual grants were to the Wylye Valley Project (£16,997) to re-establish elms to support local moth populations, to City of Doncaster Council (£25,330) for tree planting in schools and cemeteries, Petersfield Community Garden (£21,226) to plant a Miyawaki method forest, new hedgerows and for habitat restorations, to Misbourne Greeway-Russell Farm (£20,000) for a hedgerow along a new 4km walking and cycling route, to Action for Conservation 's Penpoint Project (£19,989) to plant Miyawaki method mini-forests, restore wood pasture and an orchard, to Bradgate Park Trust (£21,931) to plant English oak and hawthorn in a historic deer park, create a community tree nursery and provide education sessions, to London Borough of Newham (£14,950) for school planting and street tree replacement.

6b Grant making (prior year)

Grant making (prior year)
Cost
Schools & community groups
At the end of the year
Network Rail		 Grants
£
329,441
775,238		 Support
costs
£
-
-		 2023
£
329,441
775,238
1,104,679 - 1,104,679

7 Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2024 2023
£ £
Depreciation 11,300 10,536
Operating lease 11,602 11,602
Auditor's remuneration (excluding VAT):
Audit 9,950 9,300
Under-provision in respect of the prior year - 3,700

33

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
National insurance
Employer’s contribution to defined contribution pension schemes
Salaries and wages		 2024
£
887,078
89,684
109,602		 2023
£
762,343
80,781
52,187
1,086,363 895,311

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2024 2023
No. No.
£90,000 - £99,999 1 1
£60,000 - £69,999 1 2

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £341,008 (2023: £325,781).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

There were no payments to trustees for expenses (2023: nil).

9 Team numbers

The average number of employees (head count based on number of team members employed) during the year was 22 (2023: 17).

The team is split across the activities of the charity as follows (full time equivalent basis):

Tree and hedge planting
Education and community engagement
Science & Research
Governance
Support, Fundraising and marketing		 2024
No.
5.6
5.9
5.6
4.9
0.4		 2023
No.
4.8
3.2
5.3
3.6
0.3
22.4 17.2

10 Related party transactions

In April and May 24, the charity paid grants to the value of £29,144 to Bradford Farming LLP, a company of which trustee Eliza Newport's spouse is a director. Although paid in 23-24, the grants were approved a year earlier and accrued in the 2023/24 Audited Accounts. Eliza was appointed as a Trustee of the charity in November 23 and was not involved in the award of the grants, nor has she ever been a member of the Grant Approvals Committee.

In 23/24, the charity received donations from related parties amounting to £3,500 (2023: £9,500).

34

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
All of the above assets are used for charitable purposes.
At the start of the year
At the end of the year
Net book value
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
Depreciation
At the end of the year
Cost		 Fixtures and
furniture
£
2,838
-		 Office and
computer
equipment
£
71,704
2,734		 Total
£
74,542
2,734
2,838 74,438 77,276
2,838
-		 52,674
11,300		 55,512
11,300
2,838 63,974 66,812
- 10,464 10,464
- 19,030 19,030

13 Debtors

Debtors
Grants and sponsorship receivable
Accrued income
Accruals
Taxation and social security
Grants payable
Creditors: amounts falling due within one year
Prepayments and other debtors
Trade creditors		 2024
£
119,253
4,383
144,622		 2023
£
129,480
6,086
92,372
268,257 227,937
2024
£
159,631
105,523
209,196
61,053		 2023
£
218,489
84,287
292,929
35,250
535,404 630,955

14 Creditors: amounts falling due within one year

35

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

15 Pension scheme

The company pays 7% to the Royal London for its employees, and the employee contributes 1% in compliance with the rules of auto enrolment. The company moved from Nest to Royal London in May 23 following a pension review by Foster Denovo.

16a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)

review by Foster Denovo.
Net current assets
Net assets at 31 March 2024
Tangible fixed assets		 General
unrestricted
£
10,464
663,935		 Designated
£
-
-		 Restricted
£
-
458,209		 Total funds
£
10,464
1,122,144
674,399 - 458,209 1,132,608

16b Analysis of net assets between funds (prior year)

Total restricted funds
General funds
The Northwick Trust
The Queen's Green Canopy
Net current assets
YTC Ambassadors Programme
Trees Call to Action Fund
Kusuma Trust Fund
Siemens Fund
Movements in funds (current year)
Good Gifts Guide
Orchards for Schools
Net assets at 31 March 2023
Southern Network Rail
Jubilee Partner Fund
Animal Friends Fund
Tree Partner Fund
29 May Charitable Trust
Vernon Hill Branching Out 2
Tree Angel Planting Funds
Tangible fixed assets
Total funds
Total unrestricted funds
Restricted funds:
Branching Out 1
Network Rail Fund
Special Assignment Fund
M & G Fund
Close the Gap Fund		 At 1 April
2023
£
113,831
78,697
10,411
52,183
99,776
628
66,853
52,622
3,790
-
3,140
209,943
-
-
5,979
35,464
(1,863)
402
-
-		 General
unrestricted
£
19,030
571,108		 Designated
£
-
-		 Restricted
£
-
731,855		 Total funds
£
19,030
1,302,963
590,138 - 731,855 1,321,993
Income
£
12,377
-
-
-
588
-
359,000
276,177
-
-
-
337,500
22,000
20,000
7,020
-
193,403
-
10,000
16,000		 Expenditure
£
(19,151)
(44,634)
(10,411)
(52,183)
(64,009)
(40)
(418,515)
(282,016)
(2,351)
-
-
(382,392)
(5,102)
(20,793)
(12,179)
(23,668)
(174,784)
(66)
(6,022)
(9,395)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
(16,898)
-
-
-
-
-
-
16,898		 At 31
March
2024
£
107,056
34,063
-
-
36,355
588
7,338
46,783
1,439
-
3,140
165,051
-
(793)
820
11,796
16,756
336
3,978
23,503
731,855 1,254,065 (1,527,712) - 458,209
590,138 898,604 (814,343) - 674,399
590,138 898,604 (814,343) - 674,399
1,321,993 2,152,669 (2,342,055) - 1,132,608

17a Movements in funds (current year)

The narrative to explain the purpose of each fund is given at the foot of the note below.

36

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

17b Movements in funds (prior year)

e year ended 31 March 2024
Movements in funds (prior year)
Total restricted funds
General funds
Tree Angel Planting Funds
Orchards for Schools
Special Assignment Fund
Siemens Fund
29 May Charitable Trust
Total unrestricted funds
Restricted funds:
Vernon Hill Branching Out 2
The Queen's Green Canopy
Close the Gap Fund
Kusuma Trust Fund
Southern Network Rail
Jubilee Partner Fund
Animal Friends Fund
Branching Out 1
Good Gifts Guide
Network Rail Fund
M & G Fund
Total funds
Unrestricted funds:
YTC Ambassadors Programme
Trees Call to Action Fund		 At 1 April
2022
£
103,070
79,697
10,411
52,183
122,659
628
35,082
60,727
3,790
24,655
3,140
113,886
19,051
6,074
7,000
-
-
-		 Income &
gains
£
10,259
-
-
-
22,656
-
408,000
161,927
-
358,255
-
387,500
110,500
23,351
7,000
40,900
120,366
180,000		 Expenditure
& losses
£
502
(1,000)
-
-
(30,485)
-
(376,229)
(170,032)
-
(382,910)
-
(291,443)
(144,605)
(29,425)
(8,021)
(5,436)
(122,229)
(179,598)		 Transfers
£
-
-
-
-
(15,054)
-
-
-
-
-
-
-
15,054
-
-
-
-
-		 At 31
March
2023
£
113,831
78,697
10,411
52,183
99,776
628
66,853
52,622
3,790
-
3,140
209,943
-
-
5,979
35,464
(1,863)
402
642,052 1,830,714 (1,740,912) - 731,855
447,063 693,509 (550,434) - 590,138
447,063 693,509 (550,434) - 590,138
1,089,115 2,524,224 (2,291,346) - 1,321,993

Purposes of restricted funds

The Branching Out 1 Tree Planting Funds are for planting with schools and community groups.The majority of the funds have been donated by an anonymous donor's Charitable Trust.

The Vernon Hill Branching Out 2 Tree Planting Funds are for planting projects for schools and community groups. The Fund was made possible by a generous gift from Vernon Hill to the Daily Mail 'Be a Tree Angel' campaign.

The Good Gifts Catalogue makes grants to the Tree Council for the planting of oak saplings, bluebell woods and meadows of flowers.

Tree Angel Funds are dedicated to a variety of tree planting and have been funded by public and corporate gifts to the 'Be a Tree Angel' campaign.

The Orchards for Schools Funds are to fund orchards and fruiting hedgerows planting in schools. The fund was created following generous gifts from Lord Sugar, Richard Caring and Sir Jony Ive plus an anonymous donor following the Daily Mail campaign.

The Special Assignment Fund is to carry out specific tree research projects in overseas countries.

The Network Rail Fund is a four-year programme of community tree and hedgerow planting in cities and the countryside, mainly in England.

M&G Fund is a three-year programme dedicated to inspiring young people in schools across the UK to become Young Tree Champions and to gain the skills to become a #ForceForNature.

The Welsh Trees Siemens fund is dedicated to a tree planting project with the local community at Wolf’s Castle in Pembrokeshire and other tree planting projects in Wales.

37

The Tree Council

Notes to the financial statements

For the year ended 31 March 2024

Purposes of restricted funds

The Green Recovery Challenge Fund supports an 18-month programme, ‘Close the Gap’, to establish bigger, healthier, better connected hedgerows and hedgerow trees in England, working with Defra, National Lottery Heritage Fund and five charity partners.

The Kusuma Trust supports The Tree Council's Young Ambassadors programme.

The Southern Network Rail fund is a three-year programme of community tree and hedgerow planting in the Southern Network Rail region.

The Jubilee Partner Fund is a two-year programme in partnership with The Queen's Green Canopy to plant trees in celebration of Her Majesty Queen Elizabeth II's 70 years on the throne.

Animal Friends Fund is a programme focussed on tree and hedgerow planting projects that prioritise wildlife and biodiversity benefits.

29 May Charitable Trust is a fund to support volunteer Tree Warden networks, especially new networks, with training and other materials.

YTC Ambassadors Programme supports young people in schools to develop into effective Senior Brand Ambassadors.

The Trees Call to Action Fund is a programme which supports the planting and management of hedgerows and Community Seed nurseries.

Queen's Green Canopy is an initiative to support the planting of a million trees to celebrate the late Queen Elizabeth's Jubilee celebrations.

The Tree Partners programme is a 3-year partnership enabling organisations to support community tree, orchard and hedgerow planting and care in city streets, urban parks and school playgrounds across the nation.

The Northwick Trust provided funding to support our volunteer Tree Wardens and the trees they look after by helping to establish golden orchards as part of our 50th anniversary celebrations and enabling us to deliver inperson and online training sessions for our volunteers on pruning, grafting and fruit tree care.

18 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods


each of the following periods
Within one year
Within one to two years		 2024
£
16,115
-
Land and		 2023
£
17,580
16,115
buildings
16,115 33,695

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

38