2024-10-31-accounts

APPENDIX 1

OSCr	Trustees’ Annual Report for the period
	Period start date Period end date
	Day Month Year Day Month Year
	From 01 11 2023 To 31 10 2024

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Cetacean Research & Rescue Unit Other names charity is known CRRU by Registered charity number SC035473 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

Dates acted if Trustee name Office (if any) not for whole year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Name of person (or body) entitled to ee (if any)

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name Dates acted if not for whole year
Structure, governance and management
Type of governing document Trust deed/constitution adopted 29 March 2004.
Trustee recruitment and appointment New trustees are appointed by invitation from people who are willing and
able to stand for appointment, and who, in the opinion of the existing or
continuing trustees, are sympathetic to the objectives of the trust and its
trustees.
Objectives and activities
Charitable purposes To protect and conserve cetaceans (whales, dolphins and porpoises) and
other marine life for the public benefit, through scientific investigation,
environmental education and the provision of professional veterinary
assistance to sick, stranded and injured animals.
Summary of the main activities To undertake relevant research in relation to cetaceans and other marine
in relation to these objects wildlife and to disseminate the useful results of such research; to advance
the education of the public in relation to marine wildlife and marine
conservation, particularly in Scotland.
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APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

The charity published a number of prominent scientific publications in 023/2024 (listed at https://crru.org.uk/research/publications). Keynote talks were made at several public venues and at international conferences in Sicily and Australia. Internships were provided during the summer of 2024 for 37 trainees/students who participated in the CRRU summer research programme and 3 university project dissertations were supported.

Grant funding in support of the charity's marine research, education and rescue work was gratefully received from: the John Lewis Partnership Nature Fund, LUSH Charity Pot, the Michael & Shirley Hunt Charitable Trust, Betty Phillips Charitable Trust, Animal Charity Trust, Orcome Trust, Animal Rescue Foundation, Animal Friends Pet Insurance, Martin Mills Wildlife Maintenance Trust, Carmela and Ronnie Pignatelli Foundation, Garfield Weston Foundation, Whirlwind Charitable Trust, Hugh Fraser Foundation, Jean Sainsbury Animal Welfare Trust, Sylvia Aitken's Charitable Trust, D'Oyly Carte Charitable Trust, Robert Barr Charitable Trust, Aberbrothock Skea Trust, Britford Bridge Trust, King Charles III Charitable Fund, Sea Changers, Marchig Animal Welfare Trust, Matthew Good Foundation, Animal Defence Trust, Beryl Evetts and Robert Luff Animal Welfare Trust Ltd, Gordon Fraser Charitable Trust, Animal Defence Trust, Stafford Trust, Thistledown Trust, SPAR Community Cashback and Scotmid Community Fund.

Funding was provided for the purchase of a static caravan unit, for full outfitting and supply of a 2nd boat for the charity, a new digital camera, towards ongoing research studies with coastal minke whales in northeast Scotland, to fund a PhD study, for rescue/veterinary supplies and equipment, for vehicle repairs and upgrades (boats and Land Rovers), for funded training placements for 4 young people suffering from hardship, and for new windows, doors and heaters for the CRRU office.

Financial review

Brief statement of the charity’s policy on reserves

Details of any deficit

Donated facilities and services (if any)

• Sufficient financial reserves may be used to fund current and future activities. Reserves are held to cover for cash flow fluctuations, to provide for unforeseen costs, to provide for a buffer against a fall in income, and to enable the charity to take advantage of unforeseen opportunities. CRRU’s objective is to maintain an appropriate level of reserves to keep pace with the development of the organisation, with regular reviews being performed of both the reserves policy itself and the level of reserves held.

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APPENDIX 1

Other optional information

During the accounting period 1 Nov 2023 to 31 Oct 2024, CRRU Trustee provided a series of JNCC-accredited Marine Mammal Observer Training Courses on behalf of CRRU for which payments were made to him as compensation for the delivery of said services. These payments were regarded by the charity’s trustees as "reasonable" under the Charities and Trustee Investment (Scotland) Act 2005, under the circumstances that the payments were made as compensation/expenses for the delivery of the courses.

Before entering into this agreement, the charity’s trustees were satisfied that it was in the interests of the charity for this service to be provided by Referring to the CRRU charity's adopted constitution, the trustees note that there is no provision which expressly prohibits any service provider, including any member of the charity, from receiving adequate compensation/reimbursement in this respect, but an agreement was made that the maximum amount paid per service provider would not exceed £6,000 per annum.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s)
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Position (e.g. Chair) Trustee Chair Date 18/12/2024 18/12/2024

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APPENDIX 3 OSCR Scottd) Clk4rrty Regulator Independent examiner's report on the accounts Report to the Charity name trustèoslmembors of CETACEAN RESEARCH AND RESCUE UNIT Reglstèred charfty SC035473 number On the accounts of th• charlty for tho perlod Period slart iiale per￿ end dale Month Yw Year 01 1t 2023 to 31 10 2024 Set out on pages 1-6 Ir•mtmbBrh) Inclu6• th• p¥9• oliddi￿al $hfy•t$l Respectlv• responsibilitles of tru8teo8 and exarnlner The charity's trustees are responsible for the preparation of the accounts in accordance th the terms of the Charities and Trustee Investment (Scollandl 2005 A¢1 and the Charities Accounts Iscollandl Regulation$ 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as required under section 44{11 Icl of the Act and lo slate whether particular matters have come lo my attention. Basls of Indop•ndont My examination is carried out in accordance wilh RegulalKJn 11 of the 2006 Accounts examlner's Statement Regulalions. An examination ineludes a review of the accounling recorijs kept by the eharily and a comparison of the accounts presented wilh those recortJs. 11 also includes consideration of any unusual items or disclosures in Ihe accounts and seeks explanations from the Iruslees concerning any such matters. The pro¢edures undertaken do not provide all the evidence thal would be required in an audit and. consequently, I do rtol express an audit opinion on the given by the accounts. Independent ex•minef• In the COU￿ of my exominalion, no matter has come lo my allenlion statement whKh gives me reasonable cause to believe that in any material respect the requirements.. lo keep aecounling records in accordance with seclKin 44111 la} of the 2005 Act and Regulation 4 of Ihe 2006 Accounls Regulations, and lo prepare a¢¢ounls which accord with the accounting records and comply with Regulation 9 of the 2006 Ac¢ounls Regulations have not been met. or lo which, in my OPTnion. attention should be drawn in order lo enable a proper understandin of the accounts lo be reached. Date: Slgned": Name.. Relevant professional qualification(sl or body FELLOW OF THE INSTITtrrE OF CHARTERED ACCOUtirANTS IN ENGLAND Ilf any): AND WALES 17 December 2024 Addre$5: ALPHA BUSINESS SERVICES LIMITED INVEREBRIE ELLON AB41 8PX 'Please delète the words in the boGk* il tsy do noi appty. If IheKrfds th> akwty. sat those matters which have come lo yourattentx)n on the follo¥wng page. ' OSCR will accept or typèj $vJnalure5

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve herg brief details of any items that the •xarninor wlshes to dlsclos•

NPPENDIX 2 CETACEAN RESEARCH AND RESCUE UNIT SC035473 OSCR Receipts and pa ments accounts For lh• perfod froffl Scott6h Chaftty Reguktor oi 2023 31 io Section A Statement of receipts and payments Unr¥tricled E¥pendable Pèrmangnl Total funds Gurr•nt p•rfod Total funds last rfod nd fund• hJthd• A1 R4cel DDnalions 17.4 17. Gfan15 55.742 93.347 149.099 72.242 R8¢eipts Irom fuThJrai Grosts Irading r￿￿P1S Income Irom Inwsiments Oihf ihEn land buihlin ¢liwb6$ Rents from land & bu￿dI￿S Gross r6¢6lPts from oth•rch8riiab è¢livrtN75 4.911 4,911 1.410 Repald Al Sub lol•l •0.122 17&989 78,443 A2 Re¢èipt frrtrn ••••t & Invtmvnl ul Plguods from Dffix•d 4sW$ Proc••¢5 Irom s•1• d Invtslm•ntS A2 Sub tot•1 2,4 2,450 2,0S0 145 2N 2,0 Tol•lrK•lpi$ 072 93.347 171A19 80.493 P4yrrwts Exp2nsasf¢r Ivndrnisin9 Gross Iridiry paym•nt$ Inveaimenl mana9•nwi ￿Ots P•ym•nis roLJlirp d￿•¢Ity10 ¢Wt¥ .106 103.eei 60.211 Grants and doniikns Govemantt C0515'. Authl I Ind•pvnd•nt•X•rnl￿1￿ Pr•p•rabOn ol annulll aCCDUnt$ Lagal costs hei 2,100 Loan Repa 6.850 6.850 111,9J6 $,795 89,413 A3 Sub lolal 71.398 560 A4 P¥yrngntB rolatlftg 10 I¥￿ and Inv•sfrngTrt mov•mgnt• Puf¢ha8è5 01 fMed a5￿t5 17,999 47A17 811 Purchase ol Inve51menls A4 SI￿ tot•1 17.9Yg 47,117 85.816 Tol•lpaym•nts 09,39S 81.377 177,772 69,413 8,323 1.3S3 11,080 A5 Trantfer6 tol (from) funds Surplus/(d•ftW fT￿r é.323 4.970 1.353 11,Q80

APPENDIX2 CETACEAN RESEARCH AND RESCUE UNIT Sectron B Statement of balances SC035473 ExpEndabie O•t¥i fvTr B1 C•oh fundB 150,4fjoi 516 12.172 1,012 16.32Jl 67.602 82 Inv••lm•rbts ¢OEIM••l*) Li1¢￿Ir B3 Oth•r4•••t• lonw4t T¢iii y•¥ 84 Lthbllttl•i 1.JOD L￿Tr 715 I,￿5 6,435 8S¢•htlwnt114bll Tr SlgNdby D•t• of apprOv41 17112124 19112124

APPENDLX 2 CETACEAN RESEARCH AND RESCUE UNIT SC035473 Section C Notes to the Accounts C1 Nature and purpose of funds (may be $18ted on analysis of funds worksheetsj UNRESTRICTED FUNDS MAY BE USED IN ACCORDANCE WITH THE ORGANISATION% CHARITABLE OBJECTIVES AT THE DISCRETION OF THE TRUSTEES. RESTRICTEO FUNDS ONLY BE USED FOR PARTICULAR RESTRICTED PURPOSES WITHIN THE OBJECTS OF TrIE CHARITY. RESTRICTIONS ARISE WHEN SPECIFIED BY THE DONOR OR WHEN FUNDS ARE RAISED FOR PARTICULAR RESTRICTED PURPOSES. Typ¢ ol acliviiy Or proiocl Siipporied NLthb•rolgrwt• C2 Grant• Tot•1 C3a Tru8t•• Tgmun•r•tlon Ilno rfjrnUr￿r8￿n was paJ ¢Jwr¥J ptiripd lo any Inlee Orparn￿ ¢•nrctod to tru8Me tr05$ IhLq b)x lo1￿￿￿s• ￿mplet8 3bl Atsihorily under whicli Paid C3b Tru8t•• rgrnun•r•tlon. d•talls . PAYMENTS FOR OELIVERY OF TRAINING COURSES 5,547 C4J Tru•t•• •xpen••s If no axpenses ￿re p8K110 •ny c•rty trus￿• duriry ihè pei)d ¢IKin rms8 this box loknerM8a complete s•ct)n 4bl Ilkffthrol C4b Tru•l•• •xpens••- d•talls 222 TF14VEL EXPENSES . POSTAGE STATIONERY EXPENSES 129 B•l•nc• Ou1•t￿￿I￿ C5 Tran8actlon$ wlth truate•• and connect•d ￿TIOn$ C6 Oth•r Infomatlon CRRU R & Paecounts x)24 for pnnbng.xxl P

PPENtxxz CETACEAN RESEARCH AND RESCUE UNIT SC035473 Additional analysis111 AnItysts￿ t•celWS ind p•ym•¥ 1 Donaiio DONATIOF4S 17.469 17A69 T4ti 17 17,169 2Gr•m THE BIG GNÈ THE JOHN LEVIIS FOUNDATION N4TURE BETTY PHILLIPS CHARIT•AE TRUST LUSH CHARITY POT GRANTS UNoeR£ID.000 Taiii io,cffjJ 1&L ilooo 10.000 742 94.009 149,C49 62.179 7224) J Gro•• r￿*￿ frorn 4lh•r¢Ptarftth T4w¢uTh•nt MEM8ERSHIP SUBSCRIPTIONS OELlkERY OF TRAINING C¢JJRSES orHER )76 45 Trrt 4•11 1.269 T•wi•vtpwhJd Dd OFFICE EXPENSES COSTS IREPAIRSWFUELI eoAT GOSTS (EQUIP￿NT. REP￿Rs thOFLELI FIWINCE COSTS EOUIPMENT ANO SUPPLIES AOVERTISING DELIVERY QF TRAINifK c(VlSES 5.317 5W3 J.067 7J 1437 14.092 6.9B4 729tt $5 24,096 7.693 176> 53.370 8.316 S.769 4,￿5 1,225 221 769 RENT 62ZS Tty•l 106 lQ3.866 60,210

NFPEKXX2 SC035473 Additional analysis121 S Qr•¥kdown￿ unrnitritt•d lund t￿￿3.¢￿It1 R•c•W 17 GrÈrtts S%742 Grasstraain In .122 ODth22 63M14 RK•l Prllcttds Irw Sole ol Til￿ ois•lS roc￿￿$ k¥• 2.05D •JP72 65.161 Invoilmnl rn8noggff￿ cc•¥ Grifjls and￿￿11¢￿• •J.I 211 dil Iirthywi R• 71.391 71.191 Purch•s•1 DI TIX•O•b50t• Subh¢•i 17.W• •9.395 .J J23 fj.J13 ¢,JiJ 3,519 •nd Df

APPENryX2 CETACEAN RESEARCH AND RESCUE UNIT SC035473 Additional analysis131 Ao5J1-1Écty -tnlti narnE ol l ¢hler ¢5trrfl•thlv . 4. tnlv nJmEol R•c•iplD D¢n•iitylS •3,JIT 14.629 R￿￿ostrOM li In¢omoTrLYn GtQ55 T￿lp1S .)47 .347 Procqqds ial• bsstl¥ •J,J47 •J.J47 14,0 Piym•ntb 1•14lin9 Oilq¢•ylOth1n￿t11 Gt•nii lfjd d￿•11<￿1 Sub ¢•W 47.11? 47.017 .)77 .377 497Q •7Q 4.97• 14,IZ• N•lur•