2024-12-31-accounts - Bright Green Nature

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BRIGHT

GREEN NATURE

A SCOTTISH CHARITABLE INCORPORATED ORGANISATION Charity Number: SC051628

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024

Bright Green Nature Report of the Trustees For the year ended 31 December 2024

Reference and administrative information

Charity registration number of Bright Green Nature (BGN) is SC051628.

Trustees

The trustees serving during the period and since the year end were as follows (those in bold form the current board):

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Bankers

Co-operative Bank

PO Box 101 1 Balloon Street Manchester M60 4EP

Independent Examiner

James Anderson & Co Pentland Estate Straiton Edinburgh EH20 9HQ

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Bright Green Nature Report of the Trustees For the period ended 31 December 2024 (continued)

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS 102).

Objectives and Activities

The charity was established to repair, restore and conserve ecosystems within the parkland, returning them to good health and improving their resilience, for the benefit of the environment, biodiversity and local communities. Specifically, the charity is responsible for the stewardship of the Selkirk Deer Park and restoring its ecosystems to good health.

The charity is also focused on providing education and skills development in nature restoration, as well as supporting communities to become more connected with Nature, aimed at enhancing mental and physical wellbeing.

The purposes are broadly four-fold in nature:

Rewilding research and delivery;
Engagement and learning about rewilding and the Selkirk Deer Park;
Provision of activities and space for improvements in health & wellbeing; and
Preservation and curation of knowledge about the local historic site.

The activities are all aimed at delivering these purposes through:

Passive learning (publicly available information and interpretation)
Active learning (hands on experience, teaching);
Volunteering (hands on experience);
Maintaining the rewilded sites for ecological and societal benefit; and
Curation and interpretation.

Achievements and Performance

Selkirk Deer Park

Throughout the reporting period, the site has undergone extensive ecological surveying, covering a wide range of plant and animal taxa. These efforts have been led by the charity’s Biodiversity Officer, with valuable contributions from specialist local organisations. The data gathered has informed the development of a comprehensive Restoration and Management Plan (RMAP), which sets out a strategic framework for the conservation and enhancement of this ecologically rich yet highly vulnerable site—home to 129 recorded species of butterflies and moths, including substantial numbers of Northern Brown Argus butterfly, which is classified as vulnerable, making the Deer Park a significant hot spot for this species .

The RMAP also incorporates the ongoing maintenance of the restored pondscape in the southern section of the site. This significant restoration milestone, completed in July 2024, was supported by funding from the NatureScot Nature Restoration Fund and has resulted in an astonishingly biodiverse landscape, bringing in species not observed on site previously. The work was the focus for significant media coverage during 2024, including on ITV’s Borderlife, SkyNews and BBC Scotland.

Looking ahead to 2025, the focus will shift towards active biodiversity conservation and the development of robust methodologies for monitoring changes in species abundance and diversity over time. Mapping of the site’s vegetative cover, using the National Vegetation Classification (NVC) system, will be conducted during summer 2025 under the leadership of a local botanist and BSBI recorder.

Activities to connect the biodiverse Deer Park site with surrounding landscapes will be progressed. The charity has an ongoing partnership with the neighbouring Haining estate to the west, funded by Rewilding Britain and we are in discussions with the owners of Selkirk Hill to the east over collaboration. Looking south, we have started to connect the farmland and mire sites through active discussions with the farmer landowners.

On the Deer Park, conservation grazing, primarily using native-breed cattle, continues to be the principal grassland management approach. This has been complemented by targeted manual removal of regenerating gorse and scrub, particularly in sensitive calcareous zones, undertaken by dedicated volunteer teams.

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Bright Green Nature Report of the Trustees For the period ended 31 December 2024 (continued)

Achievements and Performance (continued).

Selkirk Deer Park (continued)

The charity now benefits from a regular and active volunteer group who support manual habitat management tasks across the site. In addition, a smaller group of experienced naturalists and surveyors has been established to assist with specialised invertebrate monitoring.

Fundraising activities

In the latter part of 2024, the charity achieved continued success in fundraising, securing a total of £34,000 through grants from the Garfield Weston Foundation, Swire Charitable Trust, Rewilding Britain, and the Fallago Environment Fund. These funds have supported ongoing restoration work at the Deer Park site, a pilot ecological study at the neighbouring Haining Estate, and the development of new youth-focused engagement programmes.

While the fundraising landscape in 2025 has proven more challenging—largely due to increased competition and extended decision-making timelines among funders—the charity’s funding pipeline remains robust. A number of substantial applications are currently under review by funders, and efforts are guided by a newly developed Fundraising Strategy, designed to support sustainable growth and diversification of income streams in the years ahead.

Stakeholder and community engagement

Community outreach efforts expanded significantly throughout the year. In addition to the regular volunteering sessions, at the Deer Park and neighbouring Haining estate, the charity hosted a series of nature-focused events, including guided 'walk and talk' sessions, a well attended Bioblitz and onsite training in surveying and other ecological skills.

Engagement with and supporting young people was an increasing focus for the charity as the year progressed. Our new Young Rangers group, for ages 9-15 aims to develop site focused skills, both nature and people-focused, to equip young people for study or work in conservation or nature restoration. This group is now oversubscribed with a long waiting list. Our Young Rewilders Forum for ages 16-24, aims to develop broad skills, networks and confidence in young people looking to work in nature restoration.

In the community, our unique Wild Your Space and Microgrant programme gathered considerable momentum. The table below illustrates some of the achievements to date by our Nature Restoration Officer and volunteer Coordinator.

62 microgrants supporting schools, families, and individuals across our region
198 volunteers restoring habitats at Deer Park, Haining, and our wetland sites
35 schools involved in workshops, planning, and site visits with hundreds of children

There was also significant ecological impact:

51 wildflower meadows created;
144 native trees planted;
13 ponds established;
70 metres of hedgerow planted

Based on feedback and learnings from this programme, we also launched a series of early stage projects based on WYS: The WYS Ambassadors are a small group of motivated individuals across the Scottish Borders are being supported by the charity to gain skills and confidence to engage with others within their own communities on nature restoration issues.

There are a number of enhanced provision settings within schools across the region which focus on the learning and development of young people with additional needs. These young people are typically excluded from accessing nature based activities due to lack of resources, so the charity has started to discuss the development of nature based sensory spaces for these settings.

Our Nature Restoration Officer delivered a number of teacher-focused sessions for teachers across the region, aiming to give them the skills and confidence needed to maintain and develop the restored natural spaces developed under the WYS programme. We aim to continue this, dependent on funding. .

Bright Green Nature were selected to be the Community Engagement partner for the Scottish Borders by a cross-border partnership programme to conserve the iconic red squirrel. This collaboration, the Red Squirrel Recovery Network , is led by Northumberland Wildlife Trust and is funded by the National Lottery for five years. This will fund one dedicated role at BGN and one temporary associate position.

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Bright Green Nature Report of the Trustees For the period ended 31 December 2024 (continued)

Achievements and Performance (continued)

Volunteering

Volunteer engagement remains fundamental to the charity's operations. Habitat restoration and conservation work at both the Selkirk Deer Park and Haining sites is supported by volunteers, coordinated by the charity’s Biodiversity Officer.

	Objective	Measure	Results	Outcome
2024	Deer Park site	BGN	156 volunteers, delivering 360 hours of	Site maintained,
	maintenance and	Volunteer	service	volunteers
	surveying	hours		trained and site
				biodiversity
				mapped
	Haining surveying and	BGN	157 volunteers delivering 300 hours of	Site biodiversity
	engagement	Volunteer	service	mapped,
		hours		volunteers
				trained
2023	Wetland restoration	BGN	Around 16 volunteers on three days	Wetland
	and associated	Voluntees	delivering around 192 volunteer hours.	restored and
	biodiversiy benefits	hours		eight
				hibernaculae
				created.
2022	Tree planting 880 trees	BGN	Around 20 volunteers on two days	880 trees
		Voluntees	delivering around 120 volunteer hours.	planted.
		hours

Going concern and post-balance sheet events

The trustees have considered very carefully the likely outcome for financial resilience of the charity over the next 12 months and the most likely outcome, taking into account:

Projected budget for 2025;
Trading results for the period to date;
Diversification of income and increase in receipt of grant for 2025;
The responsiveness of the charity to financial circumstances; and
The availability of relevant grant income.

Taking all of the foregoing into account, the trustees have formed the view that the charity remains a Going Concern and has adequate funds in place to sustain its on-going operations.

Financial Review

Results for the period

The results for the period are as stated in the Statement of Financial Activities on page 8.

The Charity had unrestricted fund income amounting to £1,689 (2023: 4,307) and unrestricted fund expenditure of £4,493 (2023: £11,189) resulting in a net deficit for the period of £2,804 (2023: £6,882 deficit). The movements on restricted funds are confirmed in pages 8 and 17.

Reserves policy

The Trustees have considered the reserves required and have taken into account the charity’s current and future liabilities. The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted current and unexpected charitable expenditure. They consider this level will provide sufficient funds to ensure that support and governance costs are covered.

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Bright Green Nature Report of the Trustees For the period ended 31 December 2024 (continued)

Financial Review (continued)

Reserves policy (continued)

An analysis of Net Assets between Reserve Funds is disclosed in Note 12 of the accounts. At 31 December 2024 free reserves amounted to £11,892 (2023: £14,696) which is equivalent more than four months planned expenditure.

Risk Management

The charity actively monitors risk across three primary areas:

Grant Dependency : The charity’s early-stage development makes access to funding crucial, requiring it to rapidly build credibility with funders.
Core Cost Funding : Core operational costs are inherently difficult to fund. The initial land gift included seed funding for years 1 and 2, after which alternative funding must be sourced.
Human Resource Constraints : With only two part-time paid staff, the charity largely relies on volunteers to implement plans and manage fundraising, although an experienced fundraiser has been working with the organisation over 2025.

The Board continues to review risk exposure regularly and to strengthen internal controls.

The Board regularly reviews all of the risks to which the charity is exposed and the procedures in place to manage these risks.

Plans for the future

Key upcoming initiatives include expanding the highly impactful 'Wild Your Space' micro grant programme. The charity aims to secure sufficient funding for a dedicated Nature Restoration Officer to oversee the programme and continue to develop and maintain relationships with local schools, communities, and partner organisations. It is also hoped that the WYS Ambassador programme can continue to develop.

The charity aims to continue and develop its youth focused programmes, the Young Rewilders Forum, the Young Rangers and the Enhanced Provision support. Although costs have been minimal to launch these programmes, funding is required to develop and maintain these further, as well as securing the staff required to develop and implement them.

The charity also intends to collaborate more widely across the Scottish Borders, increasing the reach and impact of its nature restoration and conservation efforts, especially through its ‘Living Classroom’, the Deer Park. It is hoped to be able to offer research opportunities to tertiary education establishments in 2026. We also plan to continue to connect our grassland site to the wider landscape, to improve the resilience of its ecosystems and to improve the resilience of the regions species populations. This will entail substantial and ongoing engagement with the community and landowners.

Finally, our role in the five year Red Squirrel Recovery Network is pivotal in assuring the future of this iconic species. We are honoured to be able to contribute to these efforts.

Structure, Governance and Management

Governing Document

Bright Green Nature is a Scottish charitable incorporated organisation (SCIO) and is governed by its Constitution.

It is a registered charity with the Office of the Scottish Charity Regulator (OSCR).

Appointment of new Trustees

Trustees are appointed at the charity’s Annual General Meeting in accordance with the terms of the Constitution.

Recruitment of new Trustees

The Trustees are recruited to maintain a balance of skills within the Board.

Induction and Training of Trustees

New Trustees are briefed on their legal obligations under charity law, the content of the Constitution, the Board and decision-making processes, and recent performance of the charity.

Trustees are encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

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Bright Green Nature Report of the Trustees For the period ended 31 December 2024 (continued)

Structure, Governance and Management (continued)

Structure

The Board of Trustees make policy decisions and carry out financial management. The Trustees meet on average four times a year to receive reports on management issues and financial reviews. The Chair acts in an unpaid capacity as the Chief Executive Officer.

Key management personnel remuneration

The Trustees consider that they, and in particular the Chair, comprise the Key Management personnel of the charity, in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. Trustees are required to disclose all relevant interests and in accordance with charity policy, withdraw from decisions where a conflict of interest arises. All Trustees give of their time freely and no trustee received remuneration during the period for services as a trustee.

The Trustees have outsourced the roles of Secretary and Finance Agent to CGPM Consulting LLP. The level of the fee is reviewed annually in accordance with rates appropriate for the roles.

Detail of related party transactions and expense payments are disclosed in the accounts.

Reference and administrative information

The information is contained in page 1 of the report.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

observe the methods and principles in the applicable Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’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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Chair

23[rd] September 2025

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Bright Green Nature Independent Examiner’s Report to the trustees of the organisation For the period ended 31 December 2024

I report on the accounts of the charity year ended 31 December 2024, which are set out on pages 8 to 19.

Respective responsibilities of trustees and independent 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 and the Charities Accounts (Scotland) Regulations 2006. The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that in any material respect the requirements:
(a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
(b) to prepare financial statements which accord with the accounting records and comply with Regulation 8 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 financial statements to be reached.

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23[rd] September 2025

James Anderson & Co Chartered Accountant (ICAS) Pentland Estate STRAITON Edinburgh EH20 9QH

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Bright Green Nature Statement of financial activities for the period ended 31 December 2024

Note Income from: Donations and legacies 4 Charitable activities 5 Other trading activities Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net surplus/(deficit) Net surplus/(deficit) and movement in funds Total funds at 1st January 11 Total funds at 31st December 11	Unrestricted Funds £ 1,689 - - 1,689 - 4,493 4,493 (2,804) (2,804) 14,696 11,892	Restricted Funds £ 8,059 51,908 - 59,967 2,500 38,251 40,751 19,216 19,216 200,101 219,317	Total Funds 2024 £ 9,748 51,908 - 61.656 2,500 42,744 45,244 16,412 16,412 214,797 231,209	Total Funds 2023 £ 6,868 10,288 -
				17,156
				- (23,937)
				(23,937)
				(6,781)
				(6,781) 221,578
				214,797

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.

The notes on pages 10 to 19 form part of these financial statements.

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Bright Green Nature Balance Sheet As at 31 December 2024

Charity number SC051628 Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors – amounts falling due within one year 10 Net current assets Net assets Funds Unrestricted funds 11 Restricted funds 11 Total charitable funds	5,000 33,906	2024 £ 200,000 31,209 231,209 11,892 219,317 231,209	2023 £ 200,000 5,000 14,248
	38,906 (7,697)		19,248 (4,451) 14,797

			214,797
			14,696 200,101
			214,797

The notes on pages 10 to 19 form part of these financial statements.

The financial statements were approved by the board on 23rd September 2025 and signed on its behalf by:

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Chair

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Bright Green Nature Notes to the Financial Statements

For the period ended 31 December 2024

1. Statutory information

Bright Green Nature is a Scottish Charitable Incorporated Association (SCIO) which was registered on 8[th] March 2022. The charity was incorporated in Scotland.

The company’s registration number and registered office address can be found on the Reference and Administrative Details on page 1.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

2. Accounting Policies

The principal accounting policies adopted, judgement and key sources of estimation and uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation and assessment of going concern

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with:

United Kingdom Accounting Standards, including Financial Reporting Standard 102. 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ("FRS 102") (United Kingdom Generally Accepted Accounting Practice);
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP - FRS 102 effective 1 January 2019);
The Charities and Trustee Investment (Scotland) Act 2005; and
The Charities Accounts (Scotland) Regulations 2006 (as amended).

Bright Green Nature meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Going Concern

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items as fair value. The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern as it has sufficient available funds to meet its anticipated expenditure. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

c) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Further explanation of the nature and purpose of each fund are disclosed in note 11.

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Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

2. Accounting Policies (continued)

d) Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and grants are recognised when they have been communicated in writing with notification of both the amount and settlement date. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Government and other grants are recognised at fair value when the charity has entitlement, after any performance condition is met, where it is probably that the income will be received and the amount can be measured reliably.

Interest on funds held on deposit is included upon notification of the interest paid or payable by the Bank.

e) Donated services

The society benefits greatly from the involvement and support of its volunteers. In accordance with FRS 102 and the Charity’s SORP (FRS 102) economic contribution of volunteers is not recognised in the accounts.

f) Expenditure recognition

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

All expenditure relates to charitable actions and governance costs being an Independent Examiner and bookkeeper.

g) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

h) Tangible fixed assets and depreciation

All assets costing more than £1,000 are capitalised and valued at historical cost.

Depreciation is provided on tangible fixed assets, except for land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life as follows:

Buildings - over 50 years;
IT equipment - over 3 years.

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Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

2. Accounting Policies (continued)

i) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

j) 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.

k) Cash at bank and in hand

Cash at bank and cash in hand includes costs 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.

l) 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.

m) Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are finally recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are realistically measured at amortised cost using the effective interest method.

n) Taxation

No provision for corporation tax is necessary as the charity does not trade. The charity suffers input VAT on of its expenditure and which it is unable to recover.

3 Related party transactions and trustees’ expenses and remuneration

One trustee has paid £900 of operating costs (2023: £900) and which have been accrued for repayment to them.

The benefactor, onated Selkirk Deer Park is the spouse of a trustee. Mr has do upport the Microgrant Fund. a trustee, donated £3,061 in 2023 to support the Microgrant Fund.

The trustees give freely of their time and expertise without any form of remuneration or other benefit in cash or kind.

No trustees were reimbursed expenses during the period (2023: £0).

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Bright Green Nature Notes to the Financial Statements

For the period ended 31 December 2024 (continued)

4 Donations and legacies 2024 Donations Donations and legacies 2023 Donations	Unrestricted Funds £ 1,689 1,689 Unrestricted Funds £ 3,807 3,807	Restricted Funds £ 8,059 8,059 Restricted Funds £ 3,061 3,061	Total £ 9,748
			9,748
			Total £ 6,898
			6,898

Of other donations in 2024, £- (2023: nil represent costs for which the charity was liable, but where the cost was met by a trustee.

5 Charitable activities 2024 Grant income Charitable activities 2023 Grant income 6 Fundraising costs 2024 Fundraising consultant . Fundraising costs 2023 Fundraising consultant	- - 500 500 - - - -	51,908 51,908 9,788 9,788 2,500 2,500 - -	51,908
			51,908
			10,288
			10,288
			2,500
			2,500
			-
			-

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Bright Green Nature Notes to the Financial Statements

For the period ended 31 December 2024 (continued)

7 Expenditure on charitable activities 2024 Staff cost Estate Management Conservation activities Estate and materials Grant to Bang Goes the Borders Rewilding microgrants Subscription costs to similar organisations Support costs Governance costs Support costs Technology costs Accountancy fees Office running costs Insurance Marketing & PR Recruitment Training Governance costs Secretariat fees Independent examiner’s fee	Unrestricted Funds £ - 134 500 - - - 160 2,274 1,425 4,493 336 900 332 527 - 179 2,274 1,000 425 1,425	Restricted Funds £ 11,437 1,848 16,156 1,399 1,000 4,118 - 2,293 - 38,251 - - - - 500 - 1,793 2,293 - - -	Total £ 11,437 1,982 16,656 1,399- 1,000 4,118 160 4,567 1,425
			42,744
			336 900 332 527 500 179 1,793
			4,567
			1,000 425
			1,425

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Bright Green Nature Notes to the Financial Statements

For the period ended 31 December 2024 (continued)

Unrestricted Funds £ 7 Expenditure on charitable activities (continued) Expenditure on charitable activities 2023 Conservation activities 3,375 Community engagement 150 Grant to Eco Tweed - Grant to Bang Goes the Borders 1,700 Rewilding microgrants 1,317 Support costs 3,287 Governance costs 1,360 11,189 Support costs Technology costs 2,243 Accountancy fees 550 Office running costs 266 Memberships 228 3,287 Unrestricted Funds £ Expenditure on charitable activities 2023 (continued) Governance costs Legal and governance costs - Secretariat fees 1,000 Independent examiner’s fee 360 1,360	Restricted Funds £ - - 9,788 - 2,960 - - 12,748 - - - - - Restricted Funds £ - - - -	Total £ 3,375 150 9,788 1,700 4,277 3,287 1,360
		23,937
		2,243 550 266 228
		3,287
		Total £ - 1,000 360
		1,360

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Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

8 Tangible fixed assets Cost At 1st January 2024 Additions Disposals At 31st December 2024 Depreciation At 1st January 2023 Charge for the period Disposals At 31st December 2023 At 31st December 2024 At 31st December 2023	Selkirk Deer Park £ 200,000 - - 200,000 - - - - 200,000 200,000	Total £ 200,000 - -
		200,000
		- - -
		-
		200,000
		200,000

Selkirk Deer Park was gifted to the charity on 17[th] November 2022, with the effective date of the transaction being when it was recorded at the Land Registry on 13[th] January 2023. The land was valued on 14[th] September 2022 at £200,000; the Park has been recognised at this value. A charitable exemption from Land and Buildings Transaction Tax was sought and obtained.

9 Debtors Other debtors	Total 2024 £ 5,000 5,000	Total 2023 £ 5,000
		5,000

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Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

10 Creditors Amounts falling due within one Creditors & accruals 11 Statement of funds 2024 Unrestricted funds General fund Restricted funds Blackport land fund Microgrant fund Swire Biodiversity Fund NatureScot National Lottery Nature Northumberland Wildlife Trust Garfield Weston Grant Small grants Total funds Statement of funds 2023 Unrestricted funds General fund Restricted funds Blackport land fund Microgrant fund Swire Eco Tweed Fund Total funds	year Balance at 1January 2024 £ 14,696 200,000 101 - 200,101 214,797 Balance at 1 January 2023 £ 21,578 200,000 - - 200,000 221,578		Total 2024 £ 7,697	Total 2023 £ 4,451 4,451 Expenditure £ Transfers Between Funds £ (4,493) - (5,120) (2,090) (19,403) (8,359) (2,104) (3,000) (675) (40,751) (45,242) Expenditure £ Transfers Between Funds £ (11,189) - - - (2,960) - (9,788) - (12,748) (23,937) -	Balance at 31 December 2024 £ 11,892
			7,697
			Income £ 1,689 - 5,680 5,000 18,120 19,824 2,384 8,000 959 59,967 61.656 Income £ 4,307 - 3,061 9,788 12,849 17,156
			- 5,680 5,000 18,120 19,824 2,384 8,000 959		200,000 661 2,910 (1,283) 11,465 280 5,000 284
					219,317
					231,209
					Balance at 31 December 2023 £ 14,696
			- 3,061 9,788		200,000 101 -
					200,101
					214,797

Page | 17

Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

11 Statement of funds (continued)

The Unrestricted Funds represents the unrestricted funds which the trustees are free to use in accordance with the charitable objects of the charity.

The restricted funds of the Charity and the purposes for which they have been given are:

Restricted fund name

Blackport land fund Microgrant fund Garfield Weston Grant

National Lottery Nature Restoration Officer Grant

NatureScot

Northumberland Wildlife Trust

Small Grants Fund Swire Biodiversity Fund

Swire Tweed Eco fund

Purpose

This represents the value of the land donated to the charity.

Donations for the purpose of funding the microgrant scheme operated by the Charity.

A grant for the purposes of supporting fundraising efforts and general marketing.

Funding for the salary and training of a Nature Restoration Officer, the role of whom is to support Wild Your Space (WYS) Microgrant applicants with their own small scale nature restoration projects.

Nature Restoration Fund funded the restoration of a wetland area at the Deer Park and Haining sites.

NWT disbursed National Lottery Heritage Fund grant monies specifically funding BGN to conduct community engagement activities as part of the Development phase work programme to conserve red squirrels.

Comprises several small grants for the promotion of the engagement work of the charity.

To fund the Biodiversity Officer position for 1 day per week, to conduct maintenance and surveying of the Deer Park site.

A grant to manage an onward grant to Tweed Eco for the production of bird boxes to be used in conservation settings.

Analysis of net assets between funds 2024 Restricted funds Unrestricted funds Analysis of net assets between funds 2023 Unrestricted funds Restricted funds	Fixed Assets £ 200,000 - 200,000 Fixed Assets £ - 200,000 200,000	Cash £ 19,317 14,589 33,906 Cash £ 14,147 101 14,248	Net Current Assets/ (Liabilities) £ Total £ - 219,317 (2,697) 11,892
			(2,697) 231,209
			Net Current Assets £ Total £ 549 14,696 - 200,101
			549 214,797

12 Analysis of net assets between funds 2024

Page | 18

Bright Green Nature Notes to the Financial Statements For the period ended 31 December 2024 (continued)

13 Prior period Statement of Financial Activities

Note Income from: Donations and legacies 4 Charitable activities 5 Other trading activities Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net surplus/(deficit) Net surplus/(deficit) and movement in funds Total funds at 1st January 11 Total funds at 31st December 11	Unrestricted Funds £ 3,807 500 4,307 - (11,189) (6,882) (6,882) (6,882) 21,578 14,696	Restricted Funds £ 3,061 9,788 12,849 - (12,748) 101 101 101 200,000 200,101	Total Funds 2023 £ 6,868 10,288
			17,156
			- (23,937)
			(23,937)
			(6,781)
			(6,781) 221,578
			214,797

Page | 19

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