**Charity Number**
**SC043410**
## **Environmental Protection Scotland**
**Report and Financial Statements**
**For the Year Ended 31 March 2024**
## **Environmental Protection Scotland**
## **Report and Accounts for the Year Ended 31 March 2024**
## **Contents**
||_Page_|
|---|---|
|Reference and Administration Details|3|
|Trustees' Annual Report|4 - 8|
|Independent Examiner's Report|9|
|Receipts and Payments Account|10|
|Statement of Balances|11|
|Notes to the Accounts|12 - 14|
Page 2 of 14
**Report and Accounts for the Year Ended 31 March 2024**
## **Environmental Protection Scotland**
## **Reference and Administration Details**
|**Charity Name**|Environmental Protection Scotland|
|---|---|
|**Charity Number**|SC043410|
|**Principal Address**|Room 3|
||Select Business Centre|
||10 Newton Place|
||Glasgow|
||G3 7PR|
|**Trustees**|_Chair_|
||_(Resigned on 19th February 2024)_|
||_(Resigned on 19th February 2024)_|
||_(Resigned on 19th February 2024)_|
||_(Appointed on 19th February 2024)_|
||_(Appointed on 19th February 2024)_|
||_(Appointed on 19th February 2024)_|
||_(Appointed on 19th February 2024)_|
||_(Appointed on 19th February 2024)_|
|**Bankers**|Unity Trust Bank|
||PO Box 7193|
||Plantery Road|
||Willenhall|
||WV1 9DG|
||Clydesdale Bank|
||30 St Vincent Place|
||Glasgow|
||G1 2HL|
|**Independent Examiner**||
||Brett Nicholls Associates|
||Herbert House|
||24 Herbert Street|
||Glasgow|
||G20 6NB|
Page 3 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Trustees' Annual Report**
The trustees present their Report and Accounts for the Year Ended 31 March 2024.
## **Structure, Governance and Management**
## _Governing Document_
Environmental Protection Scotland is a Scottish Charitable Incorporated Organisation that is governed by its Constitution and was granted charitable status on the 13 September 2012. The charity is registered in Scotland with the Office of the Scottish Charity Regulator (OSCR), with charity number SC043410. The charity's constitution was updated in November 2018 and was approved at the AGM on 22 November 2018.
## _Trustee Recruitment and appointment_
## Number of charity trustees
- The maximum number of Charity Trustees is 12.
- The minimum number of Charity Trustees shall be 4 for the 12 months following the date of incorporation of the Charity and will increase to 8 thereafter.
## Eligibility
- A person will not be eligible for election or appointment to the Board unless he or she is a Member of the Charity.
- A person will not be eligible for election or appointment to the Board if he or she is: -
o disqualified by law from being a Charity Trustee; or
o an employee of the Charity.
## _Key Management Remuneration_
In the opinion of the trustees there is one member of key management, the Admin and Events Co-ordinator. In the year to 31 March 2023 total employer costs relating to this post were £25,482 (2023: £25,645)
## _Sourcing Income_
The Principal source of income remains funding from Scottish Government, which covers the co-ordinating costs associated with Clean Air Day. Membership fees and surpluses from events are also essential to ensure success.
## _Organisational Structure_
The Board of Trustees continue to give their time freely to the governance of EPS by attending bi-monthly meetings, consultation and communications between meetings and events and contributing time at events.
## **Objectives and Activities**
The Charity’s purposes shall be to promote:-
• the improvement of the environment (as defined in section 1 of the Environmental Protection Act 1990 and including all elements of the natural environment and ecology, and the interaction of human beings with the environment) in Scotland and elsewhere by any means, including by:-
- promoting changes in public policy and practice to minimise air, noise and land pollution;
- initiating, assisting, promoting and encouraging the investigation, consideration and discussion of all forms of pollution in order to achieve its reduction or prevention;
- promoting public education in all matters relating to the reduction of pollution; and
- the advancement of knowledge, education and best practice among the professions, public authorities, and the general public; and industry and business in Scotland.
Page 4 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Trustees' Annual Report**
## **Objectives and Activities**
## _Charitable Activities_
## **Introduction**
EPS continued to maintain its role as a knowledge broker and source of independent, balanced policy information and advice, bringing together individuals and organisations across the public, private, and voluntary sectors to discuss ideas and solutions to issues related to air quality, land quality, and noise.
April 2023 saw EPS staff return to an office-based work environment. The Board agreed that a return to the office would be highly beneficial for the mental wellbeing of our staff, and would create opportunities for increased teamworking, knowledge sharing and collaboration. Staff were offered the opportunity to work on a hybrid format.
## **Clean Air Day (CAD)**
EPS continued to play a fundamental role in the Scottish Government’s “Cleaner Air For Scotland 2” (CAFS2) strategy throughout the year, particularly with the coordination of Clean Air Day (CAD).
CAD took place on 15th June 2023 and was coordinated by EPS for a sixth year, with continued funding from the Scottish Government and in partnership with nationwide coordinators of the campaign, Global Action Plan (GAP). Approximately 215 organisations and individuals participated in events and activities, demonstrating an increase from the previous years that we have ran the campaign.
CAD 2023 focused on communicating the detrimental effects that air pollution can have on our brain health and mental health, and the actions that people can take to reduce levels of air pollution and its negative health impacts. People who breathe polluted air are more likely to develop mental health and brain problems, such as depression, anxiety, and dementia. Growing evidence suggests a link between environmental pollution and mental health, with researchers demonstrating an association between high concentrations of small particle pollution, often created by car fumes, and greater psychological distress and impaired cognitive performance. Other common air pollutants are also associated with stress, depression, and suicidal thoughts.
As well as being endorsed by a number of regional health boards, CAD 2023 was also backed by groups and organisations within the mental health sector such as Brain Health Scotland and the Alzheimer Scotland Dementia Research Centre. The key actions that we were promoting for CAD 2023 were:
## **EPS Events**
CAD Legacy Workshop
EPS was keen to extend the CAD campaign to a series of year-round legacy events and activities to maintain momentum and encouraging sustained behavioural change.
A two hour online brainstorming workshop was organised on 6th December 2023 for all individuals, groups and organisations interested in collaborating on future events and social media campaigns, as well as creating and promoting shared resources. The aim was to determine the most effective, efficient and collaborative ways to expand the reach of CAD Scotland and its legacy, working towards the public engagement aims of the Scottish Government’s Cleaner Air for Scotland 2 Strategy (CAFS2).
20 organisations participated in the interactive workshop.
Page 5 of 14
**Environmental Protection Scotland**
**Report and Accounts for the Year Ended 31 March 2024**
## **Trustees' Annual Report**
## _Charitable Activities_
## **AGM**
The AGM for EPS was held on 19th February 2024. 29 members attended this meeting which was held online via Microsoft Teams for members while the Board of Trustees were present in person following a day of brainstorming around the strategic vision and future direction of EPS.
The accounts examiners, Brett Nicholls Associates, guided EPS membership through the accounts and found no areas for concern for the coming year.
had served his tenure on the EPS Board of Trustees but put himself forward for re-election. He was duly re-
elected. New Trustees were elected to the Board –
Furthermore, and aside from the normal business of the AGM, EPS were delighted to secure two distinguished guest speakers -
- Senior Policy Analyst at Environmental Standards Scotland.
- Scientific Outreach and Impact Officer, University of Stirling.
## **The Way Forward for EPS**
In December 2023, EPS was allocated 5 days of fully funded support with a Senior Business Adviser from Community Enterprise In Scotland (CEIS). This was to assist the Board devise a business development plan to help identify the charity’s USP and explore potential new income generation streams. In the unfortunate situation that this is not achievable, this process will also investigate continuing but merging or transferring control to another likeminded organisation or the winding up of the charity.
Page 6 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Trustees' Annual Report**
## **EPS Staff Changes**
In January 2024, our Policy and Communications officer, Emma Eusebi resigned from EPS to relocate to London where she had been offered the position of Policy Officer with a leading cancer charity whose activities were close to her heart.
## **Expert Advisory Groups**
EPS continued to regularly run expert advisory groups for the three core areas of its work; air quality, land quality, and noise. All three of these groups continued to meet on a virtual basis. The primary objective of these groups is to be a sounding board for discussions about policy. This includes the assessment of areas of good practice, feeding into consultation exercises by the Scottish Government, and considering wider UK policy developments, where relevant to Scotland.
The Air Quality Group met three times during the period, co-chaired by Jennifer Simpson (Sweco) and BoT member, Dr Iain McLellan on an alternate basis. Membership continued to comprise of twelve people and the group has a distinguished list of named individuals with an air quality or environmental science background. The group has and will continue to keep abreast of the latest developments in Scotland, the UK, and internationally (via updates on EFCA conferences). A small sub group was set up with a view to delivering an in person Conference and Exhibition around Air Quality Sensors later in 2024.
Our Land Quality EAG met 3 times led by the Policy and Communications Officer as the group continues without a permanent chair. Through infographics provided by the Food and Agriculture Organisation of the UN and the Global Soil Partnership, EPS promoted World Soils Day 2023 on all social media platforms.
The Scottish Noise Advisory Group (SNAG) continued to be well chaired by Steve Williamson (The City of Edinburgh Council) and his input and knowledge of noise and noise nuisance is particularly useful.
Membership currently sits at seven and we will continue to benefit from the expertise of our members. The group met 3 time during 2023/24.
## **Communications**
EPS continued to be a source of balanced, impartial views, and was invited on a number of occasions by radio and TV news channels to provide comment and media responses on environmental matters.
EPS responded to several Scottish and UK wide consultation documents.
EPS expanded its social media coverage on all platforms and increased its social media following.
EPS also released a Clean Air Day Evaluation Report which was in depth review of all EPS activities and involvement in the campaign.
Page 7 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Trustees' Annual Report**
## **Financial Review**
## _Reserves Policy_
It is the policy of the Charity to maintain unrestricted funds, which are free reserves of the Charity, at a level equivalent to six month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the organisation's current activities while consideration is given to ways in which additional funds may be raised.
Based on the year ended 31 March 2024, ordinary expenditure for 6 months amounts to £35,840. At 31 March 2024 the charity held unrestricted free reserves of £145,571 therefore the trustees are satisfied this policy is being met. Funds held in excess of this balance will be reinvested in the development of the charity.
## _Financial Review_
The charity generated a net surplus of £14,757 for the year ended 31 March 2024 (2023: £21,938). At 31 March 2024 reserves stood at £145,571 (2023: £130,814), with all of these being unrestricted (2023: £130,814).
The trustees declare that they have approved the report above.
Signed on behalf of the charity's trustees:
> Date: 26th November 2024
> Date: 26th November 2024
Page 8 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Independent Examiner's Report**
|**Report to the trustees/members of**|Environmental Protection Scotland|
|---|---|
|**Registered charity number**|SC043410|
|**Accounts of the charity for the period**|1 April 2023 to 31 March 2024|
|**Set out on pages**|9 - 14|
## **Respective responsibilities of trustees and examiner:**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's statement:**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
## **Independent Examiner's statement:**
In the course of my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that in any material respect the requirements to:
- keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 9 of 14
## **Environmental Protection Scotland**
## **Report and Accounts for the Year Ended 31 March 2024**
## **Receipts and Payments Account**
|**Receipts**
_Notes_
Donations
3
Grants
4
Fundraising Activities
5
Other
6
**Payments**
Charitable Activities Costs
7
Fundraising Costs
8
**Net Receipts/-Payments**
_Transfers Between Funds_
Net Surplus/-Deficit for the Year
_Funds Brought Forward_
**Funds Carried Forward**
10|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
68
-
68
-
68,527
68,527
60
-
60
17,782
-
17,782
17,910
68,527
86,437
3,153
68,046
71,199
-
481
481
3,153
68,527
71,680
**14,757**
**-**
**14,757**
-
14,757
-
14,757
130,814
-
130,814
**£145,571**
**-**
**£145,571**|_2023_
_Total_
_£_
342
72,255
360
23,475|
|---|---|---|
|||96,432|
|||69,076
5,418|
|||74,494|
|||**21,938**|
|||-
21,938
108,876
**£130,814**|
The notes on pages 11 to 12 form an integral part of these accounts. All income and expenditure during the year was unrestricted.
Page 10 of 14
**Report and Accounts for the Year Ended 31 March 2024**
## **Environmental Protection Scotland**
## **Statement of Balances**
|Opening Cash and Bank Balances
_Surplus/-Deficit for the year_
Closing Cash and Bank Balances|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
130,814
-
130,814
14,757
-
14,757
145,571
-
145,571|_2023_
_Total_
_£_
108,876
21,938|
|---|---|---|
|||130,814|
> Date: 26th November 2024
> Date: 26th November 2024
Page 11 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Notes to the Accounts**
## **1. General Information**
Environmental Protection Scotland ("the charity") is a SCIO and governed by its constitution. It was registered as a charity in Scotland (registered number SC043410) on 13 September 2012. Its registered address is Room 8, Select Business Centre, 10 Newton Place, Glasgow, G3 7PR.
## **2. Basis of Preparation**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
|**3. Donations**
Donations
**4. Grants**
Scottish Government
**5. Fundraising**
Events
**6. Other Income**
Membership
Bank Interest
Employer Allowance|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
68
-
68
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
-
68,527
68,527
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
60
-
60
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
11,255
-
11,255
2,105
-
2,105
4,422
-
4,422
17,782
-
17,782|_2023_
_Total_
_£_
342|
|---|---|---|
|||_2023_
_Total_
_£_
72,255|
|||_2023_
_Total_
_£_
360|
|||_2023_
_Total_
_£_
18,126
539
4,810|
|||23,475|
Page 12 of 14
**Environmental Protection Scotland Report and Accounts for the Year Ended 31 March 2024**
## **Notes to the Accounts**
|**7. Charitable Activities Costs**
Salaries
Employer NI
Pensions
Accounting - IE
Bank Service Charges
Board of Trustees
Breathe Scotland
Insurance
EPUK (International Labmate)
IT & Website
Office Costs
Payroll Fees
Consultancy
Rent
Recruitment
Staff Training, Travel & Subsistence
Miscellaneous
**8. Fundraising Costs**
Clean Air Day|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
48,719
48,719
4,422
4,422
3,410
3,410
900
900
314
314
5
915
920
122
122
456
456
-
1,230
1,230
181
181
936
936
1,800
1,800
7,200
7,200
-
435
435
98
56
154
3,153
68,046
71,199
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
481
481|_2023_
_Total_
_£_
49,056
4,810
3,434
810
87
720
118
314
1,165
1,911
930
894
-
3,914
689
224
-|
|---|---|---|
|||69,076|
|||_2023_
_Total_
_£_
5,418|
## **9. Related Party Transactions**
The trustees received no remuneration or expenses during the year (2023: Nil).
There were no related party transactions during the year (2023: Nil).
Page 13 of 14
**Report and Accounts for the Year Ended 31 March 2024**
## **Environmental Protection Scotland**
## **Notes to the Accounts**
|**10. Funds Analysis**
**Unrestricted**
General
**Restricted**
Scottish Government
**Grand Total**
**Purposes of Funds**
General Fund
Scottish Government|_Opening_
_Closing_
_Balance_
_Balance_
_1 April 23_
_Receipts_
_Payments_
_Transfers_
_31 Mar 24_
130,814
17,910
3,153
145,571
-
68,527
68,527
-
130,814
86,437
71,680
-
145,571
The unrestricted, 'free reserves' of the charity
Annual funding for Clean Air day event and overhead costs of the organisation|
|---|---|
Page 14 of 14