Charity registration number 1082163 (England and Wales)
Company registration number 03963387
NATIONAL BIODIVERSITY NETWORK TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NATIONAL BIODIVERSITY NETWORK TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Tomlin (Chair)
Mr D Aslan
Mr R Cooke
Dr G Hutton
Ms A Kershaw
Ms L Li
Ms E Polychroniadou
Ms M Rudd
Senior Management Team
Dr G Thomas
Chief Executive Officer
Ms M Henshall
Communications & Engagement Manager
Ms H Manders-Jones
NBN Atlas Lead Developer
Ms C Tansey
Biodiversity Data Manager
Ms J Taylor
Head of Finance & Operations
Mr M Tetley
Scotland Programme Manager
Charity number (England and Wales)
1082163
Company number
03963387
Registered office
27 Old Gloucester Street
Holborn
London
WC1N 3AX
Independent examiner
Rogers Spencer
Newstead House
Pelham Rd
Nottingham
NG5 1AP
Bankers
TSB
11 Low Pavement
Nottingham
NG1 7DQ
NATIONAL BIODIVERSITY NETWORK TRUST
CONTENTS
Page
Introduction
1
Trustees' report
2 - 6
Statement of Trustees' responsibilities
7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Statement of cash flows
11
Notes to the financial statements
12 - 27
NATIONAL BIODIVERSITY NETWORK TRUST
INTRODUCTION
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

Welcome to the Trustees’ Annual Report and Financial Statements of the National Biodiversity Network Trust, for the year ended 31 March 2025. This document fulfils the Trust's statutory reporting requirements as a charity registered in England and Wales and a company limited by guarantee. A more detailed review of the NBN Trust's activities and achievements through the year can be found in our 2024-25 Impact Report.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing documents, the Companies Act 2006 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 published in October 2019.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Objectives and activities

 

The National Biodiversity Network Trust (‘NBN Trust’ or ‘Trust’) is the UK charity dedicated to biodiversity data. Our mission is "making data work for nature", and our strategic ambitions are set out in the Trust’s 2022-27 Strategy.

 

We manage the UK’s largest partnership for nature – the National Biodiversity Network – which brings together hundreds of organisations with an interest in collecting, sharing and using biodiversity data. Our partners include national and local charities, government agencies, Local Environmental Records Centres, recording groups, universities, and ecological businesses. Working together, we create a vast flow of data carrying the evidence needed to protect and restore biodiversity.

 

At the heart of this flow is the NBN Atlas, our data portal. The NBN Atlas is the UK’s largest repository of publicly available biodiversity data, bringing together data from 184 partners. This is a large proportion of our 217 registered data partners. Remarkably, most of the UK’s wildlife data is collected by volunteers. Sustaining and growing the volunteer community is essential to the continuing flow of new data into the future. We manage iNaturalistUK, one of the foremost digital recording tools, and support the rapidly growing community of people who use it to record their observations of UK wildlife.

 

2024-25 was a successful year for the Trust. We significantly enhanced access to biodiversity data, by March 2025 we had shared 299,925,350 records on the NBN Atlas. This included 54,449 records shared through our newly implemented Access Controls system. These records were shared with us at full capture-resolution, but were generalised to a 1km public spatial resolution.

 

We delivered on major projects which focused on data and technology: specifically, the NBN Atlas Accelerator Project, funded by Natural England and the Environment Agency and our Better Biodiversity Data Project, funded by the Scottish Government and NatureScot, which continued to drive forward improved systems and access to the data needed for the recovery of Scotland's nature.

 

We, as the lead partner for the popular citizen science recording application iNaturalistUK, continue to support and promote this data tool to new audiences as it gathers momentum, surpassing 139,000 people adding observations for over 6.4 millions observations of UK wildlife.

 

Our annual conference was hosted by Merseyside Maritime Museum in Liverpool, and featured keynote speakers Andy Cotgreave from Tableu and the Sir John Burnett Memorial Lecture was delivered by Professor Miles Richardson, Professor of Human Factors and Nature Connectedness at the University of Derby. At the event, we held the NBN Awards for Wildlife Recording ceremony to honour and celebrate those who make outstanding contributions in the field of biodiversity data.

 

Public benefit

We have had regard to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

The role of volunteers

The Trust benefits enormously from the support of its Trustees, who are unpaid volunteers. We are hugely grateful to them.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

Funding Summary

 

In 2024-25, we benefited from the following grants, some of which were secured in-year and others continued from previous years. Most are for multi-year projects.

 

 

We are enormously grateful to our members, donors and funders for the support that they provide in enabling us to make data work for nature. In 2024-25, the Trust received £250,021 in unrestricted funds in the form of grants, membership subscriptions, donations, NBN Conference ticket sales and donated services. Membership subscriptions and donations amounted to £136,099 for the year, making an important contribution to achieving our mission.

 

The Trust's net expenditure was higher than incoming resources, resulting in a negative in-year balance of £84,357. The Trust's total fund balance at 31 March 2025 was £165,029 which will be carried forward into 2025-26.

 

The Trust is anticipating a balanced year-end position for 2025-26.

 

We will continue to take forward the Medium-Term Financial Strategy to secure additional income across restricted and unrestricted funding sources. As such, the Board of Trustees has a reasonable level of confidence that the income target will be met. Should income fall short of the target, the Trust will adjust expenditure accordingly.

 

Trust reserves

 

The unrestricted funds not committed or invested in tangible fixed assets ('the free reserve') held by the charity at 31 March 2025 amount to £92,742.

 

Annually, the Finance and Audit Committee (FAC, a committee of the Board) reviews the free reserve figure and the amount required to meet the reserve policy (set at three months' running costs) to ensure that adequate reserves are maintained.

 

As at 1 July 2025, the amount required to run the Trust for three months is £180,007.

 

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Risk management

 

A Risk Register is maintained to facilitate the management of all significant risks to the Trust, including those pertaining to Finance, Technology, Staffing, Governance and Engagement. The Risk Register tracks changes in the risk level for each risk and documents mitigation. Each relevant Board committee reviews the Risk Register on a quarterly basis and ensures that the Trust has systems designed to manage all risks. The Risk Register is also presented to the Board at each meeting, and the committees may escalate risks to the Board at any time, as needed. The main internal financial risks are minimised through the consistent application of procedures for financial delegation and appropriate authorisation of all transactions.

Plans for future periods

 

A work plan is in place for 2025-2026 setting out the priority activities for the year. This includes:

 

Going concern

 

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity will continue to operate for the foreseeable future. However, there is uncertainty around some possible funding at this stage. The Trust will be notified about the outcome of a National Heritage Lottery Fund bid in late November / December. If this bid is successful the Trust will continue to operate as it has done previously, for the foreseeable future. If the bid is not successful, the Trust will continue to operate but potentially with a lower staff base covering essential operations only.

Achievements and performance

 

Please refer to the "Objectives and activities” section above for details of the Trust's main achievements. Further detail is provided in our Annual Impact Report 2024-25.

 

Financial review

 

Please refer to the "Funding summary and Trust reserves” section above for the financial review of the year.

 

Structure, governance and management

 

The Trust is a charitable company limited by guarantee, incorporated on 3 April 2000 and registered as a charity on 25 August 2000. The company was set up under a Memorandum of Association, which established its objectives and powers, and is governed under its Articles of Association (updated November 2018). As set out in the Articles of Association, the charitable Object (purpose) of the NBN Trust is:

 

To advance, formally and informally, public participation in and public understanding and enjoyment of the conservation of biological resources, together with their sustainable and wise use, by providing public access to biological records, data or information pertaining to the UK, the Channel Islands and the Isle of Man.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

The Trust has power to do anything which is calculated to further its Object or is conducive or incidental to doing so. For example, the Trust has power to undertake the following activities (selected articles only, for the full list please refer to the Articles of Association):

  1. To facilitate, promote and co-ordinate the collection, compilation, collation, interpretation, pooling and dissemination of biological records;

  2. To promote and facilitate the survey and study of biodiversity through biological recording and both disseminate and promote the dissemination of the results of such study and research;

  3. Through the provision of services, advice, guidance or other means, develop understanding of how biological data and information can be used to aid decisions taken by others consistent with the Object.

The terms of reference for the Board of Trustees are laid out in the Trust's Rules and Standing Orders. The Board meets at least four times a year to monitor the Trust's performance, agree the strategy and take decisions regarding governance issues and significant strategic matters.

 

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:

 

Mr P Tomlin (Chair)
Mr D Aslan
Mr R Cooke
Dr G Hutton
Mr T Jagger
(Resigned 31 March 2025)
Ms A Kershaw
Ms L Li
Ms E Polychroniadou
Ms M Rudd

 

Following expected turnover in Board trustees in 2023-24, we are looking forward to the continued evolution of the Charity with the support of our current Board members.

 

Trustees are appointed via open application and a competency-based selection process. Trustees are able to serve two three year terms. In exceptional cases a third term may be agreed by members at the AGM.

 

The AGM is held at the annual NBN Conference in November.

 

The Finance and Audit Committee (FAC) is a permanent sub-committee of the Board. The terms of reference for the FAC were reviewed and agreed at the Board of Trustee meeting in May 2024. The FAC meets four times a year, in advance of the Board meetings, to monitor the Trust's financial processes and provide an audit function.

 

The Data and Technology Committee (C&TC) was established in 2023-24 and is now a permanent sub-committee of the Board. The terms of reference for the D&TC were agreed at the Board of Trustee meeting in May 2024. The D&TC meets four times a year, in advance of the Board meetings, to monitor the Trust's data and technical processes.

 

Further ad hoc sub-committees may be convened as needed, on a 'task and finish' basis, to ensure adequate oversight of significant matters.

 

The Chief Executive Officer is appointed by the Board of Trustees and is responsible for the daily operation of the Trust, including (but not restricted to) the development and implementation of strategic and operational plans, financial and team management, stakeholder relations, advocacy and fundraising.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

Arrangements for setting pay and remuneration of key management personnel

 

All Trustees give their time freely and have not received remuneration for time devoted to Trust business in the year. Remuneration of Trustee expenses is detailed within the financial accounts.

 

Where staff pay increases exceed the Chief Executive Officer delegated authority financial limits, these are presented to the Board of Trustees for approval within the annual budget.

 

Three employees received total remuneration exceeding £60,000 in 2024-25.

Relationships with related parties and any other charities and organisations

 

All Trustees and senior members of staff annual update the Declaration of Interest form to notify the Trust of any relationships with related parties.

Donated Services and Facilities

 

To calculate donated services, the main consideration was whether the Trust would have paid for the work or services had it not been carried out by another party. Based on these criteria, donated services during 2024-25 were valued at £24,752 and included free use of rooms for the NBN Conference and general meeting along with pro bono advice and assistance for legal matters and Trustee recruitment assistance.

In accordance with the company's articles, a resolution proposing that Rogers Spencer be reappointed as auditor of the company will be put at a General Meeting.

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

Mr P Tomlin (Chair)
Dated: 6 November 2025
NATIONAL BIODIVERSITY NETWORK TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -

The trustees, who are also the directors of National Biodiversity Network Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the 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; and

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

NATIONAL BIODIVERSITY NETWORK TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NATIONAL BIODIVERSITY NETWORK TRUST
- 8 -

I report to the trustees on my examination of the financial statements of National Biodiversity Network Trust (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Melvin Bailey FCCA DChA
For and on behalf of Rogers Spencer
Chartered Accountants
Newstead House
Pelham Rd
Nottingham
NG5 1AP
14 November 2025
NATIONAL BIODIVERSITY NETWORK TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
204,822
624,223
829,045
189,795
499,866
689,661
Investments
4
9,325
-
9,325
8,457
-
8,457
Other income
5
35,874
-
35,874
30,580
-
30,580
Total income
250,021
624,223
874,244
228,832
499,866
728,698
Expenditure on:
Raising funds
6
7,733
-
7,733
8,015
-
8,015
Charitable activities
7
326,645
634,947
961,592
230,384
452,622
683,006
Total expenditure
334,378
634,947
969,325
238,399
452,622
691,021
Net income/(expenditure)
(84,357)
(10,724)
(95,081)
(9,567)
47,244
37,677
Transfers between funds
(231)
231
-
25,528
(25,528)
-
Net movement in funds
9
(84,588)
(10,493)
(95,081)
15,961
21,716
37,677
Reconciliation of funds:
Fund balances at 1 April 2024
179,809
80,301
260,110
163,848
58,585
222,433
Fund balances at 31 March 2025
95,221
69,808
165,029
179,809
80,301
260,110

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

NATIONAL BIODIVERSITY NETWORK TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
14
2,477
3,600
Investments
15
2
2
2,479
3,602
Current assets
Debtors
16
44,052
74,116
Cash at bank and in hand
247,312
269,291
291,364
343,407
Creditors: amounts falling due within one year
17
(128,814)
(86,899)
Net current assets
162,550
256,508
Total assets less current liabilities
165,029
260,110
The funds of the charity
Restricted income funds
19
69,808
80,301
Unrestricted funds
20
95,221
179,809
165,029
260,110

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 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements were approved by the trustees on 6 November 2025
Mr P Tomlin (Chair)
Company registration number 03963387 (England and Wales)
NATIONAL BIODIVERSITY NETWORK TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
26
(29,591)
45,612
Investing activities
Purchase of tangible fixed assets
(1,713)
(4,422)
Investment income received
9,325
8,457
Net cash generated from investing activities
7,612
4,035
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(21,979)
49,647
Cash and cash equivalents at beginning of year
269,291
219,644
Cash and cash equivalents at end of year
247,312
269,291
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
1
Accounting policies
Charity information

National Biodiversity Network Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 27 Old Gloucester Street, Holborn, London, WC1N 3AX.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 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. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity will continue to operate for the foreseeable future. However, there is uncertainty around some possible funding at this stage. The Trust will be notified about the outcome of a National Heritage Lottery Fund bid in late November / December. If this bid is successful the Trust will continue to operate as it has done previously, for the foreseeable future. If the bid is not successful, the Trust will continue to operate but potentially with a lower staff base covering essential operations only.

1.3
Charitable funds

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 or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

 

Donations and legacy income is received by way of donations, grants and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

 

Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 13 -

Investment income is included when receivable.

 

Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

 

All costs are allocated between the expenditure categories of the sofa on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

1.6
Tangible fixed assets

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:

Fixtures and fittings
two years straight line

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 the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Impairment of fixed assets

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).

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -
1.9
Cash and cash equivalents

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.

1.10
Financial instruments

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

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

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.

Derecognition of financial liabilities

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

1.11
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act

1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these applied to its charitable objects.

1.12
Employee benefits

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.

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.13

Pension costs

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charitable company. The annual contributions payable are charged to the statement of financial activities.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
3
Donations and legacies
Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
Donations
4,165
-
4,165
2,333

Grants receivable

68,723
624,223
692,946
562,664

Subscriptions

131,934
-
131,934
124,664
204,822
624,223
829,045
689,661
For the year ended 31 March 2024
189,795
499,866
689,661
Grants receivable for core activities
Amazon AWS Imagine
-
-
-
24,828
Campaign for National Parks
-
-
-
1,032
Caring for Gods Acre
1,500
-
1,500
1,500
Enterprise Development
-
-
-
17,395
Environment Agency
5,000
-
5,000
14,015
Esmee Fairbairn Foundation
60,000
-
60,000
60,000
Groundwork UK
-
1,659
1,659
19,121
John Ellerman Foundation
-
40,000
40,000
40,000
Manx National Heritage
-
2,000
2,000
2,000
National Museums Northern Ireland
-
15,750
15,750
15,000
Natural England
-
214,750
214,750
109,492
Natural History Museum
-
17,959
17,959
15,115
Natural Resources Wales
-
16,050
16,050
15,000
Nature Scot
-
316,055
316,055
227,900
Other
2,223
-
2,223
266
68,723
624,223
692,946
562,664
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Income from unlisted investments
499
6,000
Interest receivable
8,826
2,457
9,325
8,457
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
1,755
3,056
Donated services and facilities
24,752
17,789
Conference income
9,367
9,735
35,874
30,580
6

Raising funds

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Weather lottery costs
114
197
Other fundraising costs
615
1,350
Staff costs
7,004
6,468
7,733
8,015
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
7
Charitable activities
2025
2024
£
£
Depreciation and impairment
1,160
2,078

Donated services and facilities

24,752
17,789

Project costs

529,791
270,543

Website development

1,385
1,499

NBN Atlas Project

121,880
180,001
678,968
471,910
Share of support costs (see note 8)
260,885
191,423
Share of governance costs (see note 8)
21,739
19,673
961,592
683,006
Analysis by fund
Unrestricted funds
326,645
230,384
Restricted funds
634,947
452,622
961,592
683,006
8
Support costs allocated to activities
2025
2024
£
£
Staff costs
205,996
148,512
Depreciation
1,676
800
Premises
2,490
7,936
Insurance
2,460
1,632
Travelling expenses
16,737
16,436
Consultancy costs
10,800
-
Communications & IT
5,707
4,977
Postage, printing & stationery
5,114
4,059
Meeting & conference costs
9,668
5,882
Finance costs
173
1,029
Training
65
160
Governance costs
21,738
19,673
282,624
211,096
Analysed between:
Charitable Activities
282,624
211,096
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
Support costs allocated to activities
(Continued)
- 19 -
2025
2024
Governance costs comprise:
£
£
Consultancy costs
4,728
1,506
Accountancy
874
940
Examiners fees
6,540
6,900
Trustees expenses
2,709
5,039
Board meeting expenses
-
1,707
Legal fees
6,887
3,581
21,738
19,673
9
Net movement in funds
2025
2024
£
£
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets
2,836
2,877
10
Trustees

None of the trustees (or any persons connected with them) received any remuneration from the charity during the year.

 

During the year, expenses totalling £2,321 were reimbursed to trustees (2024: £5,039).

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
11
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Management
1
1
Senior Management
5
4
Technical
3
2
Officers
8
6
17
13
Employment costs
2025
2024
£
£
Wages and salaries
618,146
386,210
Social security costs
55,766
37,976
Other pension costs
41,127
26,937
715,039
451,123
The number of employees whose annual remuneration was £60,000 or more were:
2025
2024
Number
Number
£60,000 - £69,999
2
2
£70,000 - £79,999
1
-
Pension contributions in relation to higher paid staff totalled £7,720.
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13
Donated services and facilities

To calculate donated services, the main consideration was whether the Trust would have paid for the work or services had it not been carried out by another party. Based on these criteria, donated services during 2024-25 totalled £24,752. This includes room hire in relation to meetings and the NBN conference plus work on the NBN mapping redesign project.

 

 

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
14
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2024
17,326
Additions
1,713
At 31 March 2025
19,039
Depreciation and impairment
At 1 April 2024
13,726
Depreciation charged in the year
2,836
At 31 March 2025
16,562
Carrying amount
At 31 March 2025
2,477
At 31 March 2024
3,600
15
Fixed asset investments
Other investments
£
Cost or valuation
At 1 April 2024 & 31 March 2025
2
Carrying amount
At 31 March 2025
2
At 31 March 2024
2
2025
2024
Other investments comprise:
Notes
£
£
Investments in subsidiaries
24
2
2
16
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,748
22,131
Prepayments and accrued income
42,304
51,985
44,052
74,116
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
17
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
15,682
11,537
Trade creditors
5,048
8,931
Other creditors
7,221
7,289
Accruals and deferred income
100,863
59,142
128,814
86,899
18
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

 

The charge to the statement of financial activities in respect of defined contribution schemes was £41,127 (2024: £26,937).

19
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
-
-
-
-
-
NBN Atlas Project
-
125,200
(121,880)
(3,320)
-
John Ellerman Foundation
36,035
40,000
(49,517)
-
26,518
Better Biodiversity Data Project
15,155
296,055
(314,761)
3,551
-
New to Nature Project
-
1,659
(1,659)
-
-
National Education Nature Park
-
17,959
(17,284)
-
675
New Atlas Accelerator Project
29,111
143,350
(129,846)
-
42,615
80,301
624,223
(634,947)
231
69,808
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Restricted funds
(Continued)
- 23 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
-
-
-
-
-
NBN Atlas Project
-
120,000
(180,001)
60,001
-
Amazon - AWS Imagine
-
24,828
(24,917)
89
-
John Ellerman Foundation
-
40,000
(3,965)
-
36,035
Better Biodiversity Data Project
50,000
212,900
(197,745)
(50,000)
15,155
Enterprise Development Programme
8,643
17,395
(5,408)
(20,630)
-
New to Nature Project
(58)
19,121
(21,790)
2,727
-
Turing Project
-
12,600
(10,000)
(2,600)
-
Nature Education Nature Park and Climate Action Awards
-
15,115
-
(15,115)
-
New Atlas Accelerator Project
-
37,907
(8,796)
-
29,111
58,585
499,866
(452,622)
(25,528)
80,301
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Restricted funds
(Continued)
- 24 -

NBN Atlas Project

These figures represent contributions from the statutory nature conservation bodies to the annual running costs of the NBN Atlas (see expanded list on page 15).

 

John Ellerman Foundation

Grant funding of £120,000 has been received from the John Ellerman Foundation, for the period from January 2024 to January 2027. The funding is a contribution to our core costs and will support the following outcomes: the NBN Atlas will be providing enhanced access to UK biodiversity data; we will be better equipped to meet the conservation sector’s changing needs; and we will be a more resilient organisation.

 

Better Biodiversity Data Project

Funding received from Scottish Government and NatureScot to deliver the Better Biodiversity Data Project (November 2022 to January 2025). The project is a partnership with Local Environmental Records Centres and the Scottish Biodiversity Information Forum, and aims to safeguard and enhance access to Scotland's biodiversity data.

 

New to Nature Project

The New to Nature programme, run by Groundwork UK, provided 12-month employment opportunities in nature organisations for 96 young people from who might not normally have had access to a career in the environmental sector. The programme focused on young people who are from an ethnic minority, who are disabled or who are from low-income homes. We created a new position of NBN Atlas Support Officer, which was 90% funded by the programme from April 2023 to April 2024.

 

National Education Nature Park and Climate Action Awards

We are a partner in this major project funded by the Department for Education and led by the Natural History Museum. The project aims to make sure every young person in England has opportunities to develop a meaningful connection to nature, understands the concepts of climate change and biodiversity loss, and feels able to do something about it. Our role in the project includes developing resources to help schools utilise iNaturalistUK. The project is currently funded from January 2023 to August 2025.

 

NBN Atlas Accelerator

The NBN Trust has secured funding from Natural England and the Environment Agency to meet a series of objectives, which include: implementation of high priority, high impact enhancements to the NBN Atlas, and the development of an NBN Atlas Strategy and Route Map. The project runs from January 2024 to March 2025.

20
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
179,809
250,021
(334,378)
(231)
95,221
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
163,848
228,832
(238,399)
25,528
179,809
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
1,139
1,338
2,477
Investments
2
-
2
Current assets/(liabilities)
94,080
68,470
162,550
95,221
69,808
165,029
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
3,079
521
3,600
Investments
2
-
2
Current assets/(liabilities)
176,728
79,780
256,508
179,809
80,301
260,110

 

 

 

22
Company limited by guarantee

National Biodiversity Network Trust is a company limited by guarantee and accordingly does not have a share capital. There were 8 members of the company at the year end (2024: 9 members). Every member promises, if the charitable company is dissolved while he or she remains a member or within 12 months afterwards, to pay up to £10 towards the cost of dissolution and the liabilities incurred by the Charity while the contributor was a member.

23
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate compensation
65,907
58,774
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Related party transactions
(Continued)
- 26 -

The Trustees believe there is no controlling party of the charitable company.

 

BioD Services Limited is a 100% subsidiary of National Biodiversity Network Trust. It is a company limited by shares incorporated in England and Wales, company number 04178674.

 

During the year, BioD Services transferred £499 to NBN Limited (2024: £6,000). As at 31 March 2025 a balance of £4 (2024: £4) remained outstanding to BioD Services Limited.

24
Subsidiaries

These financial statements are separate charity financial statements for National Biodiversity Network Trust.

Details of the charity's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
BioD Services Limited
United Kingdom
Project management
Ordinary
100.00
NBN Scotland CIC
United Kingdom
Dormant
N/A
100.00

BioD Services Limited is no longer trading.

 

NBN Scotland CIC was incorporated on 27 February 2025. The company is a Community Interest Company (CIC), limited by guarantee without share capital. The company has not traded during the period.

25
Recorder 6 Consortium

The NBN Trust is the agent for the Recorder 6 consortium.

 

During the year income totalling £10,700 (2024: £10,225) was received in respect of software licences and expenditure totalling £63 (2024: £42) has been incurred.

 

At 31 March 2025 the balance owing to the Recorder 6 consortium was £60,693 (2024: £50,056).

26
Cash generated from operations
2025
2024
£
£
(Deficit)/surpus for the year
(95,081)
37,677
Adjustments for:
Investment income recognised in statement of financial activities
(9,325)
(8,457)
Depreciation and impairment of tangible fixed assets
2,836
2,877
Movements in working capital:
Decrease in debtors
30,064
2,199
Increase in creditors
41,915
11,316
Cash (absorbed by)/generated from operations
(29,591)
45,612
NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
27
Analysis of changes in net funds

The charity had no material debt during the year.

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