SCOTLAND_THE_BIG_PICTURE - Accounts

Established as a social enterprise in 2016, SCOTLAND: The Big Picture became a charity on September 3rd, 2020, so although this report covers a very short, initial period, it also articulates a big ambition: to support and enable the transformational recovery of nature across Scotland.

Established as a social enterprise in 2016, SCOTLAND: The Big Picture became a charity on September 1st, 2020, so although this report covers a very short, initial period, it also articulates a big ambition: to support and enable the transformational recovery of nature across Scotland.

With the growing threat of climate breakdown and global nature loss, the restoration of Scotland’s natural living systems has never been more pressing. And yet, there are many environmental groups already working to protect nature, so why do we need another?

The conservation of isolated fragments of habitat and diminished populations of wildlife has failed to arrest and reverse the ecological decline which now threatens the functionality of the ecosystems upon which we all depend. Hanging on to fragments and threads of nature isn’t enough. We need large scale rewilding.

Rewilding is now a major part of the conversation around Scotland’s future land management. We were the first organisation in Scotland wholly dedicated to championing rewilding, reframing its meaning to land managers, policymakers and conservation partners, and igniting fresh thinking around the benefits rewilding can bring to nature, climate and people.

It's easy to assume that rewilding is all about restoring vibrant, diverse habitats and returning lost species, but rolling out rewilding at the scale necessary to address the existential challenges we face, is only possible with the support of people. As much as anything, rewilding relies on a shift in societal mindset; a reimagining of our relationship with nature.

We want to push at new boundaries; to stretch people’s imaginations to what is possible, not just to settle for what is easy or comfortable.

Our core team has spent the last two decades using powerful visual imagery to communicate complex environmental issues. We believe passionately in the power of storytelling to influence opinion and bring about change. Our hard-won understanding of the cultural and social context of land use change in Scotland makes us ideally positioned to create and share rewilding success stories to inform and inspire further rewilding and help turn the tide for nature recovery in Scotland.

Our plans moving forward include some exciting and innovative practical rewilding initiatives, but our vision for rewilding across Scotland, will only be realised if we can influence others to join the rewilding journey.

Ron Neville

The trustees present their report and financial statements for the year ended 31 December 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, 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 (FRS 102) (effective 1 January 2019)".

The company's objects are:

• To promote for the benefit of the public, ecological restoration as a means of re-establishing biological diversity and abundance in Scotland, and in furtherance of this, to promote the return of missing or threatened native species to their former range.

• To advance the education of the public in the restoration of fully functioning ecosystems and the socio-economic and cultural benefits that can be derived therefrom.

Our vision

Our vision is of a vast network of rewilded land and water across Scotland where wildlife flourishes and people thrive.

Our mission

We work in a spirit of collaboration with a diverse range of people to make rewilding happen, at many different levels, across Scotland.

Over the course of 2020, SCOTLAND: The Big Picture continued its work to:

• Increase the area of land and water committed to rewilding in Scotland

Building relationships with a wide range of land managers from large estates to farms to community woodlands, has helped develop and enable rewilding actions at different scales and settings.

• Return lost species to our land so they enrich our ecosystems

Working with partners, we continue to support the continued expansion of beavers, the return of cranes to the wetlands of the Cairngorms and the reintroduction of lynx to the Scottish Highlands.

• Improve public understanding of rewilding and its benefits to nature, climate and people.

We have created a wide range of impactful communications that we share across multiple platforms with a large and diverse audience. We continue to collaborate with like-minded organisations to produce outreach material designed to open minds, change perspectives and bring about positive change.

• Promote rewilding as a tool to achieve national environmental, economic and public health objectives.

Throughout the year, we continued to work with partners in the Scottish Rewilding Alliance to effectively communicate the benefits of rewilding to key policymakers.

Highlights

• Our media team completed the bulk of the filming for our Riverwoods documentary, which is on schedule for release in September 2021.

• We produced three short films for the Scottish Rewilding Alliance (SRA) and managed the production of a rewilding animation, which will launch the ‘Rewilding Nation’ campaign. On behalf of SRA, we also contributed to manifesto briefing papers for all Scottish political parties ahead of the May election.

• We produced short advocacy films for RZSS, Spey Catchment Initiative, Woodland Trust Scotland and the Alliance for Scotland’s Rainforest. Filming projects are ongoing for Wildland, Cairngorms Connect, Dee Catchment Partnership and the Scottish Rewilding Alliance.

• We collaborated with the Beaver Trust over their film, Beavers Without Borders, which has found a significant audience. We also worked with Trees for Life and others, on a petition to prevent further beaver shootings in Tayside. The petition gained over 17,000 signatures – the most signed parliamentary petition since devolution.

• We produced communications assets for The European Nature Trust, along with several of their European associates, Saving Wildcats and the Atlantic Salmon Trust.

• The pandemic curtailed our ‘public appearances’ but we made presentations to Fisheries Management Scotland, the Chartered Institute of Foresters and the Cairngorm Club. We also hosted two webinars which attracted 270 delegates.

• In March, we attended a gathering of leading rewilding practitioners in Spain. The output from this 3-day event was a pan-European Call to Action, which has been presented to policymakers across Europe, including the UK Government.

• We produced 12 x Rewilding Stories on our web site, attracting an average audience of 6,000 readers per story. Our social media audience continues to grow apace with statistics showing higher engagement levels than other organisations with much higher followings.

• We joined the Our Seas Coalition and the Alliance for Scotland’s Rainforest.

• We completed a habitat feasibility study to assess the suitability of the Cairngorms for the return of cranes. This was favourable and allows us to move on to the development phase of this exciting project.

• We contributed to the community buyout of the Langholm Moor Estate.

Plans for future periods

A significant part of 2020 was spent shaping future strategy in anticipation of gaining charitable status. With projects now planned, costed and at various stages of being funded, we move into 2021 with an exciting array of opportunities before us.

The Northwoods Rewilding Network

This is a core project to create more rewilded land across Scotland by bringing together a diverse group of landowners under a shared brand, ideology and agreed set of rewilding principles. Scheduled for public launch in April ’21.

https://www.scotlandbigpicture.com/northwoods

Scottish Rewilding Alliance

During the run up to the Scottish elections in May, we will be working with SRA partners to inform and influence MSPs to adopt rewilding as part of future land management policy and to declare Scotland as the world’s first Rewilding Nation.

Riverwoods

This major communications initiative is due for completion by July with regional screenings scheduled to launch at our Big Picture rewilding conference in September.

https://www.scotlandbigpicture.com/riverwoods

Rewilding Escapes

Our programme of educational rewilding retreats has been curtailed by the pandemic but with early signs of restrictions easing, it is hoped that we can deliver the bulk of our planned programme in 2021.

https://www.scotlandbigpicture.com/rewildingescapes

Lynx to Scotland

With a partnership between SCOTLAND: The Big Picture, Trees for Life and the Vincent Wildlife Trust now in place, Lynx to Scotland will launch in February. This is a 14-month social feasibility study to establish the level of public and stakeholder support for the return of lynx.

https://www.scotlandbigpicture.com/lynx-to-scotland

Rewilding Reachout

With the recent awarding of a significant grant, this project will accelerate awareness of rewilding and its benefits among young people. Rewilding Reachout will be rolled out from May ’21 and will span two years.

The charity is a company limited by guarantee incorporated in Scotland. It is run in accordance with its Memorandum and Articles of Association. Scotland: The Big Picture obtained charitable status on 3 September 2020.

The organisation is run by a Board of Trustees. Decisions are made by the Board at monthly meetings.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

The trustees' report was approved by the Board of Trustees.

I report on the financial statements of the charity for the year ended 31 December 2020, which are set out on pages 7 to 18.

The charity’s trustees, who are also the directors of Scotland:The Big Picture for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

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.

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

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Scotland:The Big Picture is a private company limited by guarantee incorporated in Scotland. The registered office is Ballintean, Glenfeshie, Kingussie, Inverness-shire, PH21 1NX.

The financial statements have been prepared in accordance with the charity's Articles of Association, 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 (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Liabilities are recognised as expenditure 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. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Conservation promotion and education

Conservation promotion and education

Retreats income

Sales and commissions

Talks, events and conferences

Grants received

Project income

Merchandise sales

Conservation promotion and education

Conservation promotion and education

Sales and commission costs

Project costs

Subcontractor costs

Retreats expenses

Management fees

Talks, events and conference costs

Directors fees

Refunds issued

Other direct charitable costs

Conservation promotion and education

Activities which improve public understanding of rewilding and its benefit to nature, climate and people.

Post, print and stationery

Insurance

Telecommunications

IT software and consumables

Travel costs

Legal and professional fees

Advertising and marketing

Bank charges

Taxation

Sundry expenses

Legal and professional fees

The average monthly number of employees during the year was:

During the year the charity entered into the following transactions with related parties:

During the year 6 trustees made donations to the charity of £63,706. These donations were freely given and used to settle the outstanding amounts owed to the same 6 trustees.

During the year Mark Hamblin, a trustee, received payments of £13,528 for goods and services provided to the charitable company. These transactions were carried out at an open market value. At the balance sheet date the trustee was owed £7,322 (2019 - £12,914). This loan is considered to be a normal trade debt.

During the year the trustee, James Shooter, received payments of £21,969 for goods and services provided to the charitable company. These transactions were carried out at an open market value. At the balance sheet date the trustee was owed £3,643 (2019 - £7,195). This loan is considered to be a normal trade debt.

During the year the trustee, Peter Cairns, received payments of £1,842 for goods and services provided to the charitable company. These transactions were carried out at an open market value. At the balance sheet date the company owed the trustee £1,700 (2019 - £41,669). This loan is considered a normal trade debt.

During the year White Tip Media, a business owned and operated by the trustee Mat Larkin, received payments of £28,218 for goods and services provided to the charitable company. These transactions were carried out at an open market value. At the balance sheet date there were no amounts owed to White Tip Media (2019 - £nil).