Annual Report & Financial Statements for the year ended 31 December 2024
Scottish charity number SC044185
CONTENTS
| Trustees’ Annual Report .................................................................................................... | 1 - 4 |
|---|---|
| Independent Examiner’s Report ......................................................................................... | 5 |
| Statement of Receipts & Payments .................................................................................... | 6 |
| Statement of Balances ....................................................................................................... | 7 |
| Notes to the Financial Statements ...................................................................................... | 8 - 11 |
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name Bats without Borders (BwB) Charity Number SC044185 Principle Address Bats without Borders University of Stirling Biological and Environmental Sciences Stirling FK9 4LA Scotland
Current Trustees
Scientific Advisors
Ambassadors
Bank The Cooperative Bank PLC P O Box 101 1 Balloon Street Manchester M60 4EP
Independent Examiner
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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Bats without Borders is a one tier Scottish Charitable Incorporated Organisation (SCIO), registered with OSCR on the 6[th] August 2013, and is governed by its constitution that was also adopted on 6[th] August 2013.
Appointment of Trustees
The charity governance and strategic direction is overseen by a Board of five Trustees. The Board Members are elected at the Annual General Meeting (AGM), which is held in February/March at the end of our financial year (January to December). In line with our constitution, we can have up to nine Board Members.
VISION, MISSION AND COMMITMENTS
Our vision for the future
Bats and their habitats in southern African are valued, protected and conserved for the well-being of bats, biodiversity and people.
Our mission
Bats without Borders is dedicated to conserving bats, biodiversity and healthy ecosystems within southern Africa’s changing landscape. We will achieve this by supporting and conducting applied research that informs targeted conservation action , strengthening local capacity and promoting a positive attitude towards bats through public engagement .
Our commitments
Bats without Borders will strive to:
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PROTECT bat diversity and habitats by advocating for policy change with key stakeholders across southern Africa, informed by collaborative, evidence-based and ethical research.
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RESTORE important natural habitats though conservation action informed by evidence-based research, in collaboration with African and international partners.
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ENGAGE ecologists, researchers and conservationists across Africa to mobilise and protect their natural heritage through capacity strengthening and networking.
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INSPIRE people in southern Africa to learn, better understand, appreciate and even love bats through inclusive, participatory and fun education and community engagement.
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EMPOWER people to create and realise more sustainable livelihood strategies that both contribute to the alleviation of poverty and the conservation of key ecosystems and biodiversity.
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
CHAIR’S MESSAGE
I am pleased to share with you some of the fantastic achievements and highlights from the Bats without Borders team over the last year.
After the success of our first Women in (bat) Science Indaba in 2023, we were delighted to run the 2024 Women in (bat) Science event as part of the International Day of Women and Girls in Science in February 2024. The Indaba involved a fantastic line-up of early career women working on diverse and inspiring projects.
This year we were also excited to launch our Early Career Training Pipeline. This is a one-year programme aimed at providing early career professionals with an opportunity to join courses in employability, research, people engagement and leadership skills.
We have continued to support our 2023 Bat Group cohort, and with funding from the Rufford Foundation for our Capacity Development Officer (Dr Christopher Imakando), we have delivered additional training, advice and support as these newly created bat groups establish their activities.
In the latter half of 2024 we were excited to have BwB’s very first Community Engagement Officer, based in Ndola (Zambia) who kicked off our Copperbelt bats project, which aims to work with local youth and school groups, delivering our Classrooms without Walls programme to address humanbat conflict in the area. We are really excited to share more about this project as it develops.
Towards the end of the year (November) we ran our second AfriPopo Student Indaba - which bought together early career researchers working on African bats!
Finally, we have continued to run our brilliant Winged Wednesday webinars, with a further eight webinars delivered, showcasing the great work taking place in Africa and across the globe for bat conservation.
On behalf of the board of trustees, I would like to thank our donors, volunteers and partners for their continued support. I would also like to give a special thank you to our incredible team, headed by Rachael Cooper-Bohannon for their amazing work over the last twelve months. I am really proud of everything we have achieved this year, and excited for what 2025 holds!
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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Overview
Total receipts for the year was £53,914 (2023: £61,400) total payments for the year was £40,393 (2023: £49,733). The charity had a surplus of £13,520 (2023: £11,667).
Reserves Policy
The trustees consider that an appropriate level of reserves is the equivalent of three months’ staff salaries and associated overheads. This benchmark provides a practical buffer while ensuring that funds in excess of this level can be directed straight into charitable activities.
At the end of the accounting year, Bats without Borders held unrestricted reserves of £9,786 (2023: £10,317) and allocated funds for Bats without Borders running costs of £14,291 (2023: £5,000). The trustees are satisfied that this represents a realistic position and will continue to review the reserves policy annually to ensure it reflects the charity’s commitments and risks.
FUTURE PLANS
Looking ahead, Bats without Borders will continue to strengthen capacity, engage communities, and champion bat conservation across southern Africa. Our key priorities for 2025 include:
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Early Career Training Pipeline – continue to grow this initiative by providing practical training and mentorship to emerging conservationists across the region.
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Bat Group Development – run our second How to Start a Bat Group course while continuing to support the 2023 trainees and affiliated bat groups as they expand their community engagement.
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Women in (Bat) Science Indaba – host the third symposium, building on the success of previous events and amplifying the voices of women in conservation.
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#WingedWednesday Webinars – deliver our popular webinar series to share knowledge and highlight bat conservation work across Africa and beyond.
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Habitat Connections Project (Lusaka, Zambia) – launch a new urban conservation initiative, connecting people and wildlife in city landscapes.
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Classrooms without Walls – roll out this youth engagement programme across southern Africa, including a Train the Trainer element to scale the programme while ensuring quality and care.
These initiatives reflect our commitment to supporting the next generation of conservation leaders, inspiring communities, and developing innovative approaches to bat and habitat conservation.
APPROVAL
This report was approved by the Board on 15[th] September 2025 and signed on their behalf by:
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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examiner's Report to the Trustees of Bats without Borders
I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 6 to 11.
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) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 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 2006 Regulations. 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 view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter came to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
16[th] September 2025
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STATEMENT OF RECEIPTS & PAYMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Receipts | Note | Funds £ |
Funds £ |
2024 £ |
2023 £ |
| Donations | 5 | 731 | 12,159 | 12,890 | 4,251 |
| Grants | 6 | - | 20,633 | 20,633 | 52,962 |
| Fundraising | 7 | 1,490 | 10,423 | 11,913 | 4,187 |
| Sponsorship | 8 | - | 7,932 | 7,932 | - |
| Other Income | 545 | - | 545 | - | |
| 2,767 | 51,147 | 53,914 | 61,400 | ||
| Payments | |||||
| Fund Raising Costs | - | - | - | 295 | |
| Charitable Activities | 9 | 3,304 | 36,306 | 39,610 | 48,523 |
| Governance Costs | - 3,304 |
300 36,606 |
300 39,910 |
200 49,018 |
|
| Purchase of Fixed Assets | 10 | - | 483 | 483 | 715 |
| 3,304 | 37,089 | 40,393 | 49,733 | ||
| Net movement in funds | (537) | 14,058 | 13,520 | 11,667 | |
| Transfers between funds | - | - | |||
| Surplus/(Deficit) for year | (537) | 14,058 | 13,520 | 11,667 |
The Notes on pages 8 to 11 form an integral part of these accounts.
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STATEMENT OF BALANCES
AS AT 31 DECEMBER 2024
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds Reconciliation | Note Funds £ |
Funds £ |
2024 £ |
2023 £ |
| Balance as at 01 January 2024 | 10,317 | 19,612 | 29,929 | 18,262 |
| Surplus/(Deficit) for year | (531) | 14,058 | 13,527 | 11,667 |
| Balance as at 31 December 2024 | 9,786 | 33,670 | 43,456 | 29,929 |
| Bank & Cash Balances | ||||
| Cash at Bank | 43,163 | 29,696 | ||
| Cash in Hand | 293 | 233 | ||
| 43,456 | 29,929 | |||
| Other Assets | ||||
| Printer | 155 | - | ||
| Cell Phone | 265 | - | ||
| Clinometer | 63 | - | ||
| 2 Laptops (est) | 500 | 700 | ||
| Fieldwork Equipment (est) | 300 | 400 | ||
| GPS (est) | 70 | 100 | ||
| Samsung Tablet (est) | 40 | 60 | ||
| Echo Meters Touch Detectors (est) | 90 | 120 | ||
| Liabilities | ||||
| Preparation and IE of Accounts | 350 | 300 | ||
| Contingent Liabilities |
The charity has no other material liabilities, contingent liabilities or obligations.
The Notes on pages 8 to 11 form an integral part of these accounts.
These accounts were approved by the trustees on 21 March 2025 and signed on their behalf by:
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 DECEMBER 2024
1. Basis of preparation
These accounts have been prepared on the receipts & payments basis in accordance with:
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(a) The Charities and Trustee Investment (Scotland) Act 2005
-
(b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
There have been no changes to the basis of preparation or to the previous year’s accounts.
2. Fund accounting
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(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
-
(b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.
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(c) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
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(d) The purposes of the funds are shown in Note 12.
3. Taxation
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(a) The charity is not liable to income tax or capital gains tax on its charitable activities.
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(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4. Transactions with trustees and related parties
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(a) No remuneration was paid to trustees or any persons connected with them during the year (2023: £Nil).
-
(b) No expenses were reimbursed to the trustees during the year (2023: £Nil).
-
(c) The charity's insurance policy includes trustee indemnity insurance cover for all of its trustees.
5. Donations
| Donations | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| MSc fees donation | - | - | - | 2,400 |
| Halloween Donation | - | - | - | 20 |
| CG - individual donation | - | 12,159 | 12,159 | - |
| SC - individual donations | 600 | - | 600 | - |
| Individuals | 50 | - | 50 | 1,020 |
| Gift Aid | 81 | - | 81 | 811 |
| 731 | 12,159 | 12,890 | 4,251 |
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6. Grants
| Grants | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds £ |
Funds £ |
2024 £ |
2023 £ |
|
| Rufford Foundation | - | 5,996 | 5,996 | 10,000 |
| Baillie Gifford | - | 3,500 | 3,500 | - |
| Marjorie Coote | - | 1,000 | 1,000 | - |
| Copperbelt | - | 3,837 | 3,837 | - |
| EKCT | - | 4,000 | 4,000 | - |
| IFAW | - | 2,300 | 2,300 | - |
| Admin & Coms Grant | - | - | - | 6,000 |
| Conservation Intern programme | - | - | - | 4,000 |
| RF Namibia Sponsorship | - | - | - | 7,500 |
| RF Namibia LE | - | - | - | 20,462 |
| BwB Running Cost Grant | - | - | - | 5,000 |
| - | 20,633 | 20,633 | 52,962 |
7. Fundraising
| Fundraising | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds £ |
Funds £ |
2024 £ |
2023 £ |
|
| Big Give - Green Match Fund | - | 2,421 | 2,421 | - |
| Big Give - Champion Fund | - | 2,500 | 2,500 | - |
| Big Give - Christmas Challenge | - | 5,502 | 5,502 | - |
| Teemill | 334 | 334 | - | |
| Give as you Live | 688 | - | 688 | 3,687 |
| Amazon | - | - | - | 33 |
| Eventbrite | 172 | - | 172 | 127 |
| Halloween fundraising | 296 | - | 296 | 43 |
| 1,490 | 10,423 | 11,913 | 3,890 |
8. Sponsorship
| Sponsorship | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Elekon | - | 1,000 | 1,000 | - |
| Wildlife Acoustics | - | 1,450 | 1,450 | - |
| Pelagic | - | 250 | 250 | - |
| Trident Foundation | - | 2,488 | 2,488 | - |
| BCI | - | 2,244 | 2,244 | - |
| NHBS | - | 250 | 250 | - |
| Tredstone Construction | - | 250 | 250 | - |
| - | 7,932 | 7,932 | - |
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9. Cost of charitable activities
| Cost of charitable activities | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds £ |
Funds £ |
2024 £ |
2023 £ |
|
| Salaries | 32 | 23,427 | 23,459 | 8,581 |
| Education | 196 | 1,757 | 1,953 | 131 |
| Consumables | - | 33 | 33 | - |
| Admin | 181 | 9 | 190 | 52 |
| Training | 882 | 76 | 958 | 3,221 |
| Volunteer/Staff Expenses | 338 | 184 | 522 | 389 |
| Insurance | - | 286 | 286 | 146 |
| Workshop Costs | - | - | - | 27,461 |
| Event & Meeting Costs | 36 | 298 | 334 | 976 |
| Memberships | - | 149 | 149 | 270 |
| IT Costs | - | 557 | 557 | 1,097 |
| Project Costs | 1,337 | 8,432 | 9,769 | 5,895 |
| Hospitality | - | - | - | 278 |
| Bank Charges | 21 | 53 | 74 | 26 |
| Travel | 240 | 853 | 1,093 | - |
| Clothing | 41 | 191 | **232 ** | - |
| 3,304 | 36,306 | 39,610 | 48,523 |
10. Equipment
| Equipment | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Laptops | - | - | - | 715 |
| Cell Phone | - | 265 | 265 | - |
| Printer | - | 155 | 155 | - |
| Clinometer | - - |
63 483 |
63 483 |
- 715 |
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11. Movement of funds
| Movement of funds | ||||
|---|---|---|---|---|
| As at | As at | |||
| 31/12/2023 | Receipts | Payments | 31/12/2024 | |
| Unrestricted Funds | £ | £ | £ | £ |
| General Fund | 10,317 | 2,400 | (2,932) | 9,786 |
| Restricted Funds | ||||
| RF - BCA | 238 | - | (238) | - |
| Baillie Gifford | - | 3,500 | (3,500) | - |
| IFAW | - | 2,300 | - | 2,300 |
| Marjorie Coote | - | 1,000 | - | 1,000 |
| RF - Fruit Bat Project | - | 5,997 | (1,382) | 4,615 |
| Admin & Comms Coordinator Grant | 2,412 | - | (2,412) | - |
| Internship Stipend | 2,836 | - | (2,418) | 418 |
| Trident Foundation | - | 2,488 | - | 2,488 |
| Copperbelt Bats Crowdfunding | 2,003 | - | (948) | 1,055 |
| C4C | - | 3,837 | (2,494) | 1,343 |
| BCI Sponsorship | 1,242 | 2,244 | (1,034) | 2,452 |
| RF - CDO | 5,881 | - | (5,881) | - |
| EKCT | - | 4,000 | (292) | 3,708 |
| Allocated BWB Running Costs | 5,000 | 25,782 | (16,491) | 14,291 |
| 19,612 | 51,148 | (37,090) | 33,670 | |
| Total Funds | 29,929 | 53,548 | (40,021) | 43,456 |
12. Purpose of funds
| Purpose of funds | |
|---|---|
| General fund | Unrestricted funding that can be used at the discretion of the CEO and/or Board for BwB charitable purposes |
| Admin Officer grant | Restricted funding to pay for the Admin & Comms Coordinator post |
| Baillie Gifford | Restricted funding BwB core costs to support the organisation to grow |
| BCI | Restricted funding for Bat Group Training |
| BwB running costs | Restricted funding for BwB core costs |
| C4C | Restricted funding for youth engagement – Classrooms without Walls |
| Conservation Interns | Restricted funding for Conservation Intern programme |
| Copperbelt Bats | Restricted funding for Human-Bat Interaction Project in Zambia |
| EKCT | Restricted funding to support the development of a Fruit Bat CommunityScienceproject |
| IFAW | Restricted funding for Bat Rehabilitation |
| Marjorie Coote | Restricted funding for bat welfare activities |
| Rufford Foundation – CDO |
Restricted funding |
| Rufford Foundation – FBP |
Restricted funding for BwB’s Junior Conservation Officer fruit bat monitoring project in Monkey Bay (Malawi) – funds for fieldwork, Project Assistant and otherproject runningcosts |
| Trident Foundation | Sponsorship towards a co-designed bat book (youth panel) |
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