2025-03-31-accounts

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OCEAN DECADE HERITAGE NETWORK UK ANNUAL REPORT& FINANCIALSTATEMENTS Forthe year ending 31 March 2025 Scottish Charity number: SC052384

Reference & Administrative Information…………………………………………………………2 Objectives and Activities ..................................................................................... 3 Why was your charity set up? ............................................................................... 4 Purpose ................................................................................................................... 4 CHFP Aims ............................................................................................................... 5 Scope of Activities .................................................................................................... 5 Engagement Strategy ................................................................................................ 6 Who does your charity help? ................................................................................ 6 What Was Done (Year 2) ....................................................................................... 7 Digital Platforms ....................................................................................................... 7 Secretariat and Governance ...................................................................................... 8 Stakeholder Engagement and Public Dissemination .................................................... 8 Endorsed Decade Actions ......................................................................................... 9 Capacity Building and Training ................................................................................... 9 Outcomes of Actions ........................................................................................... 9 Global Recognition of Cultural Heritage in Ocean Science ........................................... 9 Strengthened International Networks ....................................................................... 10 Elevated Profile of Scotland’s Marine Cultural Heritage .............................................. 10 Empowered Early-Career Professionals .................................................................... 11 Increased Public Engagement .................................................................................. 11 Impact of the Work ............................................................................................ 12 Global Ocean Governance ....................................................................................... 12 Scotland’s Position in Global Ocean Conversations ................................................... 12 Collaboration and Co-Design ................................................................................... 13 Future Ocean Leadership ......................................................................................... 13 Public Awareness and Support ................................................................................. 13 Conclusion ....................................................................................................... 13 Financial Review………………………………………………………………………..…………….. 14 Reserves Policy & Going Concern………………………………………………….……………. 15 Plans for future periods…………………………………………………………………………….. 15 Statement of Trustees’ Responsibilities…………………………………………………….... 16 Independent Examiner’s Report……………………………………………………………..….. 17 Receipts and Payments Account………………………………………………………………… 18 Statement of Balances……………………………………………………………………………… 19 Notes to the Accounts………………………………………………………………………………. 20

Trustees Annual Report

Reference and Administration

Ocean Decade Heritage Network UK (ODHNUK) is a Scottish Charitable Incorporated Organisation (SCIO).

ODHNUK Charity Information:

Registered name: Ocean Decade Heritage Network UK
Also known as: ODHNUK
Scottish Charity Number: SC052384
ORCID ID:
Registered address

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Trustees and Members of the charity :

Independent Examiner:

Hollis Accounting Limited, 3 Melville Crescent, Edinburgh, EH3 7HW

Structure, Governance and Management

ODHNUK is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered on 6 March 2023. It has a single tier structure and as such the trustees are the members of the charity. It operates under the regulatory oversight of the Office of the Scottish Charity Regulator (OSCR) and adheres to the provisions outlined in the Scottish Charities Act. As a charitable organisation, ODHNUK is subject to the legal framework established by the Act, which governs various aspects of its operations, including decision-making processes, board and members' meetings, financial management, and amendments to its constitution. Compliance with the Act ensures that ODHNUK operates transparently, ethically, and in alignment with its charitable objectives.

Appointment of Trustees

The original trustees are the individuals who signed the charity trustee declaration forms which accompanied the application for incorporation of the organisation New Trustees are appointed by existing Trustees.

Organisational Structure

The Trustees meet when necessary. If decisions are required between meetings, then emailed agreement is deemed sufficient.

Objectives and Activities

This report serves as the Trustees' Annual Report for ODHNUK’s second year of operation, marking a period of growth, collaboration, and measurable impact. Following a foundational first year focused on establishing governance, networks, and strategic planning, year two advanced ODHN-UK’s mission to integrate marine cultural heritage into the UN Decade of Ocean Science for Sustainable Development 2021–2030 (hereafter the UN Ocean Decade). ODHN-UK continues to champion the essential role of marine cultural heritage in shaping sustainable ocean futures. Our work demonstrates how heritage can serve as a valuable evidence base and action-oriented lens for ocean science and policy. We achieve this through a policy of practice—supporting endorsed Decade Actions, advising on active heritage integration, and building research and stakeholder networks that connect local knowledge systems to global ocean governance.

This report outlines the charity’s purpose, who it serves, and the key activities undertaken in the second year. It provides a detailed overview of outputs and outcomes, with specific reference to the expansion of CHFP-endorsed projects, increased stakeholder engagement, and public dissemination through SeaVoice Magazine and related platforms. Finally, the report assesses the growing impact of the charity’s work—both in Scotland and internationally—by evidencing how cultural heritage is increasingly recognised as central to ocean science, sustainability, and policy development.

Figure 1: The OSCR TAR Key Concepts (sourced from the OSCR TAR Guiding Document)

Why was your charity set up?

Ocean Decade Heritage Network UK (ODHN-UK) is a Scottish Charitable Incorporated Organisation (SCIO). It was established 06/03/2023 to address the need for integrating cultural heritage into the UN's Decade of Ocean Science for Sustainable Development 2021-2030. The principal office of the organisation is in Scotland (and will remain in Scotland).

The principle activity of ODHN-UK is supporting the Cultural Heritage Framework Programme (CHFP). CHFP provides the evidence, metrics, and active examples of the centrality of cultural heritage for effective ocean science. This will be achieved through a policy of practice evidenced through associated endorsed Decade Actions, developing and building upon research networks, and contributing to and advising on active examples of cultural heritage integration into the Ocean Decade.

Purpose

ODHN-UK aims to safeguard, protect and understand marine cultural heritage for the betterment of society by encouraging the efficient and sustainable use of ocean resources and facilitating collaboration between voluntary and professional organizations engaged in managing, preserving, and enhancing the marine environment in Scotland and internationally. Furthermore, we will advance the education of the public about the importance of protection,

appreciation, and responsible enjoyment of Scotland and the world’s marine environment and the preservation of its rich coastal and underwater heritage.

The primary funder for CHFP is Lloyd's Register Foundation (LRF) with support from the University of Edinburgh. CHFP is also endorsed as an official action of the UN Ocean Decade.

CHFP Aims

Showcase integration of heritage and ocean science.
Encourage ocean literacy and public engagement.
Develop capacity and support early careers.
Facilitate diversity and representation.
Encourage co-design and best practices.
Foster effective communication and evaluation.

Scope of Activities

Activities include:

digital platform provision,
webinars,
matchmaking meetings,
co-design workshops,
capacity building,
technical advice,
publication support.

Engagement Strategy

Engagement methods include:

face-to-face,
digital,
print communication with various stakeholders, including:
cultural heritage stakeholders,
policymakers,
traditional communities,
the general public.

Who does your charity help?

ODHNUK’s work is focused on integrating marine cultural heritage into ocean science and policy, ultimately benefiting a broad range of stakeholders and communities through its activities. By supporting CHFP and related initiatives, ODHNUK contributes to the UN Ocean Decade. The beneficiaries of this work include:

1. Cultural Heritage Stakeholders

Professionals and organisations working in the fields of archaeology, cultural heritage studies, and maritime history gain opportunities to collaborate with scientists and policymakers, ensuring cultural heritage perspectives are included in ocean-related decision-making.

2. Early-Career Researchers and Practitioners

ODHN-UK promotes capacity building, training, and career development through activities such as co-design workshops, matchmaking meetings, and publication support, providing pathways for emerging professionals to engage in interdisciplinary work.

3. Traditional and Indigenous Communities

By fostering co-design and inclusive practices, ODHN-UK amplifies the voices of coastal communities whose cultural heritage and knowledge are central to sustainable ocean stewardship.

4. Policymakers and Ocean Science Stakeholders

Through technical advice, evidence provision, and the development of best practices, ODHNUK equips decision-makers with tools to incorporate cultural heritage into effective ocean governance and science policy.

The General Public

Public engagement and ocean literacy efforts, including webinars, digital platforms, and print materials, aim to enhance awareness of the critical role cultural heritage plays in sustainable ocean science and stewardship, fostering a deeper connection to the ocean.

By bringing diverse voices and expertise together, ODHN-UK supports equitable and inclusive cultural heritage approaches to achieving the goals of the Ocean Decade, ensuring long-term benefits for communities, ecosystems, and humanity as a whole.

What Was Done (Year 2)

The second year of ODHN-UK built upon a strong foundation to drive forward integration of cultural heritage into ocean science on both national and international levels. This period marked a transition from groundwork to strategic action, policy influence, and network expansion—culminating in milestone achievements across research, public engagement, and international policy arenas.

CHFP continued its leadership as the only endorsed Ocean Decade Programme embedding cultural heritage into global ocean science. The CHFP held its first annual meeting, with participation from all but one endorsed projects, and launched new research groups. During this reporting period, ODHN-UK significantly advanced the visibility of heritage in ocean governance, coordinated new collaborative networks, presented at key events, and strengthened partnerships with major international organisations.

Digital Platforms

The CHFP website continued to evolve as a central hub for cultural heritage and ocean science, now hosting updates from 21 endorsed projects and newly launched research clusters. It provides critical access to resources, announcements, and dissemination materials for stakeholders and the public alike. CHFP also completed its first open feedback and co-creation period to shape future development, with research clusters and webinar planning currently underway, based on stakeholder feedback.

SeaVoice magazine, the CHFP’s public-facing platforms, launched three new volumes since the last report: “Blue Tech”, "Sense", and WaterWomxn", together featuring over 33 new articles. Notably, SeaVoice magazine reached a new milestone with its sixth volume, WaterWomxn, launched in partnership with WWF and UNESCO-IOC Ocean Literacy on International Women’s Day. Featuring 13 articles from 11 countries—including four Indigenous authors—this volume doubled public reach and cemented SeaVoice as a global platform for inclusive ocean storytelling. SeaVoice also launched its first-ever print edition, debuting on World Oceans Day at the Ocean Literacy Conference in Venice and Immersed in Change Conference in Costa Rica, with a foreword by esteemed ocean advocates

ach issue continues to spotlight UK heritage while showcasing

global perspectives.

Secretariat and Governance

The Secretariat, hosted at the University of Edinburgh, remains the operational centre for CHFP. It expanded coordination activities to support new research clusters and international events, while maintaining governance excellence. Policy integration efforts were elevated this year through CHFP’s direct involvement in shaping the UK National Ocean Decade strategy, a recognition of its leadership and growing policy influence.

Stakeholder Engagement and Public Dissemination

ODHN-UK and CHFP were featured at major global conferences, including the UN Ocean Decade Conference (Barcelona, Spain), Immersed in Change (San Jose, Costa Rica), Ocean Literacy Conference (Venice, Italy), Climate Week (New York, USA), Edinburgh Ocean Leaders Events, Edinburgh Ocean Heritage Event, Blue Earth Summit (London), Scottish Coastal Testimonies Event in the Scottish Parliament, and multiple UK National Ocean Decade Committee (UKNDC) meetings. At the UKNDC Stakeholder Event in London (March 2025), CHFP delivered a keynote presentation positioning cultural heritage at the core of the UK's Ocean Decade priorities. This contribution is now being written into the UK’s official strategy—marking a milestone for cultural heritage integration at the policy level.

To advance ocean literacy centred on cultural heritage, CHFP formalised a partnership with UNESCO Blue Schools, allowing CHFP projects to contribute materials and extend their reach to over 40 schools, with an expected increase to 100 by year-end.

Additionally, in collaboration with Blue Ventures, the Secretariat served as a judge for the Ocean Film Festival, spotlighting coastal community films. The CHFP published two op-eds with Happy Eco News and the Ocean Decade ECOP Programme, further expanding its media presence. The launch of three SeaVoice volumes and its print edition, coupled with ongoing stakeholder newsletters and digital updates, enhanced public dissemination and awareness across sectors and communities.

Endorsed Decade Actions

ODHN-UK supported the endorsement of 11 new Decade Actions, expanding CHFP’s network to over 21 endorsed Projects and Actions. These projects now contribute to CHFP’s growing research clusters and expanding coalition driving cultural heritage integration across the global science and policy frameworks.

Capacity Building and Training

The year saw the launch of interdisciplinary research clusters, providing platforms for codesign and knowledge exchange across key themes:

Ocean Literacy and Public Engagement
Cultural Heritage and Biodiversity
Indigenous Knowledge
Community Resilience

Each cluster is developing shared outputs for UN publications and global policy dialogues, with future training workshops and webinars planned to support continued capacity-building. CHFP also continued sharing training opportunities via newsletters and direct outreach, ensuring endorsed projects and early-career participants are supported in building their leadership capacity within the Ocean Decade. CHFP’s first Annual Meeting further reinforced the importance of shared learning and co-creation.

Outcomes of Actions

ODHN-UK’s strategic actions in the reporting period resulted in significant outcomes across policy engagement, global recognition, and network expansion—further strengthening Scotland's position in international ocean conversations and embedding cultural heritage into the Ocean Decade’s scientific and governance agendas.

Global Recognition of Cultural Heritage in Ocean Science

With 21 endorsed Decade Actions now under CHFP (the only cultural heritage projects included within the UN Ocean Decade at the date of reporting), cultural heritage has gained

increasing recognition as central to sustainable ocean governance. CHFP’s policy influence, particularly in the UK’s national Ocean Decade strategy, affirms the value of heritage in informing inclusive ocean science and management frameworks. CHFP’s direct contributions to UNESCO’s Engagement with Indigenous Local Knowledge Feedback, and the development of an internal Indigenous Funding Challenges Report, highlight its commitment to equity and recognition of diverse knowledge systems.

Strengthened International Networks

ODHN-UK has successfully built and strengthened connections between diverse stakeholders, including policymakers, NGOs, academics, and communities. Activities at global events like the UN Ocean Decade Conference and UNESCO meetings have positioned ODHN-UK as a leading voice in advocating for the integration of cultural heritage into ocean science. Through its work, the charity has facilitated cross-sector collaboration, enabling stakeholders to codesign solutions for ocean sustainability, and fostering deeper connections between cultural heritage and ocean science communities. This is particularly evidenced by our endorsed projects, a number of whom are co-led with local and/or traditional communities who would not otherwise have access to the UN Ocean Decade.

This year in particular, ODHN-UK catalysed cross-sector collaboration through its growing partnerships with leading organisations including WWF, UNESCO-IOC, IUCN, Conservation International, and the Ocean Defenders Project. These relationships will culminate in two cohosted high-level events at the upcoming UN Ocean Conference (UNOC3), advancing human rights, ocean citizenship, and community-led marine conservation on a global stage.

Elevated Profile of Scotland’s Marine Cultural Heritage

ODHN-UK has recently increased local public engagement in Edinburgh, organising meetings with four local stakeholders to develop community events on cultural heritage and the ocean, planned for the coming months. Two match-making events were held at the University of Edinburgh. The first, hosted by CHFP partner Edinburgh Ocean Leaders, brought together international ocean conservation leaders. The second was an Ocean Heritage Workshop featuring international speakers addressing heritage’s role in the Ocean Decade. The CHFP also participated in the University of Edinburgh’s Cultural Heritage Festival. Furthermore, CHFP’s

advisory board contributed to the MASTS Conference (Marine Alliance for Science and Technology Scotland), and the Scottish Coastal Testimonies meeting in Scottish Parliament, where CHFP was presented as part of a broader marine strategy to key ocean science stakeholders.

SeaVoice Magazine continues to showcase Scottish cultural heritage to an international audience, reinforcing Scotland’s leadership in linking heritage with ocean governance. These have included SeaVoice hosting storytelling events and workshops throughout Edinburgh, through collaborations with Typewronger Bookshop and Portobello Festival, and recording and disseminating these Scottish-centred stories to SeaVoice’s global audience. The events are expanding across the UK, with upcoming activities planned in Cornwall.

Empowered Early-Career Professionals

CHFP’s inclusive approach—highlighted in the WaterWomxn volume and throughout stakeholder events—has empowered early-career researchers, Indigenous authors, and local practitioners to take active roles in the Ocean Decade. Upcoming cluster-led training workshops will continue this momentum, fostering a diverse new generation of ocean leaders. The CHFP employs five Early Career Professionals as part of the secretariate, who are supported not only to run the programme, but to present and share their work at international conferences and meetings otherwise unavailable to them.

Increased Public Engagement

ODHN-UK’s public dissemination efforts have resulted in increased engagement with the general public. Through SeaVoice Magazine and other platforms, the charity has brought the importance of marine cultural heritage to a broader audience both within Scotland and abroad, fostering greater awareness and understanding of the ocean as not only an environmental space but also a cultural one.

ODHN-UK’s public engagement more than doubled in reach this year. SeaVoice’s print edition and SeaMedia platform expanded CHFP’s audience across formats and regions, and SeaVoice’s 6th volume, WaterWomxn, was the most successful volume to date. Launched on International

Women’s Day in partnership with WWF and UNESCO-IOC Ocean Literacy, it featured 20 articles from 11 countries, including 4 by Indigenous authors.

Through inclusive storytelling, stakeholder events, and collaborative dissemination, ODHNUK brought cultural heritage to new audiences, redefining public engagement with ocean conservation.

Impact of the Work

ODHN-UK’s work continues to shift global perspectives on ocean sustainability—anchoring cultural heritage as a key pillar in ocean science and policy. The following impacts reflect the charity’s expanding influence:

Global Ocean Governance

The endorsement of 11 additional Decade Actions (now totalling 21) has led to a greater inclusion of cultural heritage in global ocean governance frameworks, providing a platform for cultural perspectives to inform ocean management. Efforts to support Indigenous engagement remain a priority, with CHFP contributing to UNESCO’s Engagement with Indigenous Local Knowledge Feedback and developing an Indigenous funding document to address challenges in accessing financial resources. The wider impact of this is that these projects are shaping the way that ocean science considers the human relationship with the sea, ensuring that future policies are more inclusive and reflective of diverse cultural values.

Scotland’s Position in Global Ocean Conversations

ODHN-UK’s work has significantly raised the profile of Scotland’s marine cultural heritage. Through the publication of Scottish projects in SeaVoice Magazine, the successful hosting of matchmaking workshops at the University of Edinburgh, work as part of the MASTS conference and Scottish Coasal Testimonies Meeting in Parliament, and the international presentation of Scottish-centred SeaVoice events, the charity has positioned Scotland as a key player in the global conversation on sustainable ocean science. Scottish stakeholders, researchers, and early-career professionals have been empowered to impact international networks, amplifying the country’s contributions to ocean science and cultural heritage integration.

Collaboration and Co-Design

ODHN-UK’s efforts to create a collaborative network of stakeholders has catalysed interdisciplinary cooperation between ocean scientists, cultural heritage experts, policymakers, and communities. During this reporting period, CHFP conducted an open feedback period for co-creation of the organisation’s activities. Its results are widespread but include the new CHFP research clusters, which formalise interdisciplinary collaboration and knowledge exchange. Matchmaking events, the first CHFP Annual Meeting, and new partnerships have deepened the programme’s collaborative model.

Future Ocean Leadership

By providing training and resources to early-career professionals, ODHN-UK has ensured that the next generation of ocean leaders is equipped with the knowledge and skills to advocate for the inclusion of cultural heritage in ocean governance. The co-design of CHFP activities with early-career professionals, Indigenous leaders, and local communities ensures a next generation of inclusive ocean leaders who are shaping future policy and practice.

Public Awareness and Support

ODHN-UK’s public engagement initiatives have significantly increased awareness of the importance of cultural heritage in ocean science. Through expanded dissemination platforms including SeaVoice Magazine, community partnerships, and youth engagement via Blue Schools, CHFP is fostering long-term support for ocean governance that reflects cultural values and heritage-based solutions.

Conclusion

ODHN-UK’s second year marked a period of strategic delivery and measurable impact, moving from foundational development to active contribution across the UN Ocean Decade. With the CHFP Secretariat firmly established at the University of Edinburgh, the charity supported a robust programme of activities, outreach, and governance that directly embedded cultural heritage within ocean science dialogues.

ODHN-UK met or exceeded all original Year 2 goals, as laid out in the previous year’s report. As planned, the CHFP and SeaVoice successfully supported early-career researchers and

advanced public understanding through the publication of three additional digital volumes and one print edition of SeaVoice. These platforms amplified 25 new stories and launched SeaMedia for audiovisual storytelling. SeaVoice’s print debut—featuring a foreword by

garnered wide visibility at events like the Ocean Literacy Conference in Venice and Immersed in Change in Costa Rica.

ODHN-UK also achieved and surpassed its target of doubling CHFP-endorsed Decade Actions, growing from 10 to 21 endorsed projects, many of which are co-led with traditional and Indigenous knowledge holders. As envisioned, ODHN-UK had an impactful presence at major international events including the UN Ocean Conference in Barcelona and Immersed in Change, while also expanding its footprint to the UK National Ocean Decade Committee meetings, the Ocean Literacy Conference, Blue Earth Summit, and key events in Edinburgh and Glasgow.

ODHN-UK’s international reputation as a thought leader continued to grow through op-eds, advisory work, and new partnerships—including with UNESCO Blue Schools, now bringing cultural heritage materials to over 40 schools globally, with plans to reach 100 by year-end. Meanwhile, local engagement intensified through community meetings, stakeholder workshops, and judging roles at events like the Blue Ventures Ocean Film Festival. These efforts reflect ODHN-UK’s increasingly influential role in shaping ocean policy that reflects both natural and cultural dimensions.

Financial Review

The financial position at the end of the financial year at 31 March 2025 is shown in the financial statements from page 16 to page 20. There was limited expenditure in the year, as an invoice has not yet been received from the university for the work done. The Statement of Balances shows amounts due at the end of the year of £135,330 (2024: £53,637).

The Trustees continue to closely monitor costs to enable the charity to continue to operate successfully in achieving its Objectives.

Reserves Policy and Going Concern

The Trustees plan to put a Reserves Policy in place. The unrestricted funds at the year-end were £260,812, which the Trustees consider to be sufficient. The Trustees have reviewed the financial position of the charity and the commitments going forward and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The Trustees are of the view that the charity is a going concern.

Plans for future periods

In year three, ODHN-UK will focus on finalising the co-created Cultural Heritage Framework Programme (CHFP) guiding principles, accelerating the new CHFP research clusters, and launching a series of thematic webinars informed by stakeholder feedback. As a cornerstone of the charity’s strategic influence, this finalised framework will guide endorsed projects and help shape cultural heritage integration across global Ocean Decade activities.

ODHN-UK will also grow its partnership with UNESCO Blue Schools, and deepen its support for Indigenous engagement through funding access initiatives and advisory work with groups like WWF and the UK National Decade Committee. The Secretariat will continue to build capacity for early-career professionals, including editorial mentorship, training workshops, and international exposure through SeaVoice.

The CHFP will work to endorse additional Decade Actions while facilitating collaboration between endorsed projects, communities, and science-policy networks. Stakeholder events across Scotland will continue, helping to ensure that coastal voices are reflected in global ocean sustainability conversations. On a global scale, ODHN will participate in key events including UNOC3 (UN Ocean Decade conference in Nice, France), working with partners to increase the charity’s impact.

The outcome of this work will be a significant expansion of cultural heritage visibility, credibility, and relevance within ocean science and governance frameworks. ODHN-UK is not only preserving marine cultural heritage but positioning it as an essential lens for understanding the ocean’s past, present, and future. By supporting a new generation of ocean leaders, strengthening interdisciplinary networks, and ensuring that community-rooted perspectives shape ocean policy, ODHN-UK continues to reframe the ocean as a cultural and historical space—one that must be protected, celebrated, and understood.

Statement Of Trustees’ Responsibilities

The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the SCIO during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the SCIO at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations. They are also responsible for safeguarding the assets of the SCIO and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

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Signed
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17/12/2025
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Independent Examiner's Report to tbe Trustees of Ocean Decade Heritage Nelwork UK I report on the accounts of th¢ charity for the year ended 31 March 2025 which are s¢t out on page% 18 tn 22. R¢spe¢tive responsibilities of trustees and examiD¢r The charity's truste¢s are responsible for the preparation of the accounts in accordancc with the temis of the Charities and Trustee Investment (S¢otland} Act 2005 and the Charities A¢counts (S¢otland) Regulations 2006 (as amended). The charity trustees ¢onsider that the audit requirement of Regulation l O(l) (d} of the 2(106 A¢¢ounts Regulalions does not apply. It is my r¢sponsibility lo ¢xaminc the accounts as required under section 4411) (c) of th¢ Act and to stale whether particular matters hav¢ com¢ to my attention. Basis of independent eLgminer's startement My examinatioii is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examiijation includes a r¢view of the accounting records kept by the charity and a cornparison of the accounts presented with those recor(Ls. It also includ¢s consideration of any unusual items or disclosures in the accounts, and s¢¢ks explanations from the trustees con¢erniDg any such matters. The procedures undertaken do not provide all the evidenc¢ that would be required in an audit, and consequently I (lo not express an audit opinion on the view given by the accounts. tndependent examiner's stat¢ment In the course of my examination, no matter h&8 come to my attention which gives me reasonable cause to beRieve that in any material respect the requirements: to keep accounting re¢orts in ac¢oTdance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to 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. tn my opinion, attention should be drawn in order to enable a proper undergtanding of the accounts to be reached. Name Addr Date: 17

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Ocean Decade Heritage Network UK Receipts and Payments Account Year ending 31 March 2025

Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 Receipts Note 3 £ £ £ Donations & legacies - - - Grants 92,533 - 92,533 Investment Income - - - Other Receipts - - - Total Receipts 92,533 - 92,533 Payments Note 4 Costs of generating funds - - - Charitable activities 7,043 - 7,043 Other costs - - - Total Payments 7,043 - 7,043 85,490 - 85,490 Transfers Note 2 - - - 85,490 - 85,490 Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year	Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 £ £ £ - - - 175,383 - 175,383 - - - - - -
	175,383 - 175,383
	- - - 61 - 61 - - -
	61 - 61
	175,322 - 175,322 - - -
	175,322 - 175,322

SC052384

Page 19

Ocean Decade Heritage Network UK Statement of Balances At 31 March 2025

Unrestricted Funds Funds 2025 2025 £ £ Bank & Deposit Balances 175,322 - Movement in year: 85,490 - Bank & deposit balances carried forward 260,812 - Assets note 5 Liabilities note 6 University of Edinburgh Independent examination Excess of Receipts over Payments for the year Bank & deposit balances brought forward Restricted	Total Unrestricted Funds Funds Funds 2025 2024 2024 £ £ £ 175,322 - - 85,490 175,322 - 260,812 175,322 - 8,000 134,130 1,200 135,330 Restricted	Total Unrestricted Funds Funds Funds 2025 2024 2024 £ £ £ 175,322 - - 85,490 175,322 - 260,812 175,322 - 8,000 134,130 1,200 135,330 Restricted	Total Funds 2024 £ - 175,322
		175,322 -	175,322
			- 52,437 1,200
			53,637

The accounts were approved by the trustees on 17/12/2025

For and on behalf of all the trustees

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Ocean Decade Heritage Network UK Notes to the Accounts Year ending 31 March 2025

Page 20

Basis of Accounting:

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

Taxation

The Charity is not registered for VAT and accordingly expenditure includes irrecoverable input VAT where appropriate. The organisation is recognised as a charity by HM Revenue and Customs. Accordingly, no provision is made for taxation liabilities.

Note 1. Trustee Remuneration and Related Party Transactions

During the year no trustees were remunerated or reimbursed any expenses. No Trustee or person related to a trustee has a personal interest in any contract or transactions entered into by the charity during the year.

At 01.04.24 £ 175,322	Income £ 92,533	Transfers £ -	At 31.03.25 £ 260,812
175,322	92,533	-	260,812
-	-	-	-
-	-	-	-

175,322	92,533	-	260,812

Fund Purposes

Restricted funds

There were no restricted funds in the period.

Unrestricted General Funds

These funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. They include funding received from the Lloyds Register Foundation to run the Cultural Heritage Framework Programme, which is considered to be part of the core purposes of the organisation.

There were no transfers in the period.