Corporate report

Mining Remediation Authority annual report and accounts 2024 to 2025: Accountability report

Published 18 July 2025

1. Accountability report

The accountability report meets key accountability requirements to Parliament. The requirements are based on the Companies Act 2006, as adapted for the public sector.

It encompasses the matters required to be dealt with in a directors’ report and in the remuneration and staff report, as set out in chapter 6 of the Companies Act.

It covers information including directors’ salaries and other payments, governance arrangements and the audit certificate and report. It is signed and dated by the accounting officer.

The accountability report consists of 3 main parts. These are the:

• corporate governance report, dealing with the Mining Remediation Authority’s governance structures and how they support the achievement of the Mining Remediation Authority’s objectives
• remuneration and staff report, containing information about senior managers’ remuneration and other staff related disclosures required by the Companies Act and other governmental sources
• parliamentary accountability and audit report, comprising additional disclosures required by Parliament, and a view on such matters as regularity of expenditure, fees and charges and long term expenditure trends – it includes the audit certificate and report

2. Corporate governance report

The corporate governance report consists of 3 main parts. These are the:

• directors’ report, which covers a variety of statutory disclosures not outlined elsewhere in the annual report and accounts
• statement of accounting officer’s responsibilities, which sets out clearly the responsibilities assumed with respect to the annual report and accounts by the nominated accounting officer, and the legislative basis for them
• governance statement, which explains the composition and organisation of the Mining Remediation Authority’s board and governance structures and how they support the achievement of the Mining Remediation Authority’s objectives

3. Statement of the accounting officer’s responsibilities

The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the Mining Remediation Authority and of its income and expenditure, Statement of Financial Position and cash flows for the financial year.

In preparing the accounts, the accounting officer is required to comply with the requirements of the government financial reporting manual and in particular to:

• observe the Accounts Direction issued by the Secretary of State, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis
• make judgements and estimates on a reasonable basis
• state whether applicable accounting standards, as set out in the government financial reporting manual, have been followed, and disclose and explain any material departures in the financial statements
• prepare the financial statements on a going concern basis
• confirm that the annual report and accounts as a whole is fair, balanced and understandable and take personal responsibility for the annual report and accounts and the judgements required for determining that it is fair, balanced and understandable

The accounting officer for the Department for Energy Security and Net Zero has designated the chief executive as accounting officer of the Mining Remediation Authority.

The responsibilities of an accounting officer, including responsibility for the propriety and regularity of the public finances for which the accounting officer is answerable, for keeping proper records and for safeguarding the Mining Remediation Authority’s assets, are set out in Managing Public Money published by the HM Treasury.

As the accounting officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the Mining Remediation Authority’s auditors are aware of that information.

So far as I am aware, there is no relevant audit information of which the auditors are unaware.

4. Director’s report

The Mining Remediation Authority presents its report and audited financial statements for the year ended 31 March 2025.

The accounts have been prepared in a form directed by the Secretary of State with the consent of HM Treasury in accordance with paragraph 15(1)(b) of Schedule 1 of the Coal Industry Act 1994 (“the Act”).

The accounting officer authorised these financial statements for issue on the date of certification by the Comptroller and Auditor General.

4.1 Functions, duties and powers of the Mining Remediation Authority

The powers and functions of the Mining Remediation Authority were initially set out in legislation by the Coal Industry Act 1994 and the Subsidence Act 1991 (as amended by the Coal Industry Act 1994). We assumed our functions on 31 October 1994.

These functions are set out online, and relate to the coal industry and the management of interests inherited from the British Coal Corporation, licensing of coal mining operations, dealing with coal mining subsidence and providing information.

The 1994 Act has been further amended by subsequent legislation, including the Water Act 2003 and the Water Services (Scotland) Act 2005.

This has extended the Mining Remediation Authority’s powers to prevent or lessen the effect of the discharge of polluted water from a coal mine onto any land or into watercourses.

The Energy Act 2011 extended the Mining Remediation Authority’s powers to use its expertise in other non-coal mining related contexts including action to protect water quality from the effects of polluted mine water discharge from abandoned mines, as required by the Water Framework Directives.

4.2 Review of operations

The chief executive’s report gives a summary of our activities during the year and the future outlook.

4.3 Finance risk management

The governance statement sets out the governance structures that we’ve used to monitor and control risk and the board’s approach to risk management. This, with the performance report, also identifies and discusses the significant risks and the mitigation in place.

We’ve a strong system of financial control and active financial risk management. We’ve no borrowings and rely on grant in aid and other income to fund our cash requirements.

We therefore have minimal exposure to liquidity, credit and cash flow risk. All assets and liabilities are denominated in sterling and so there is no exposure to currency risk.

We do not hold any assets that are directly impacted by interest rate movements nor do we engage in any hedge accounting.

We hold some items on the Statement of Financial Position that are discounted using rates specified by HM Treasury, specifically provisions. HM Treasury vary these discount rates from time to time, which will affect both the Statement of Financial Position and the Statement of Comprehensive Net Expenditure.

In 2024 to 2025 this was a decrease of £59 million (decrease of £876 million in 2023 to 2024 and a decrease of £4,467 million in 2022 to 2023). Please refer to note 13 in the accounts.

4.4 Future developments

Our future developments and objectives have been discussed in other areas of the annual report, including the chief executive’s report and the strategic risks section of the performance report.

4.5 Research and development activities

We undertake a range of research and development activities to improve the efficiency of our operations and in particular reduce the long term net cost of treating mine water.

This includes finding uses for our by-products (for instance iron ochre) and promoting the use of mine water flowing through abandoned mine workings as a source of geothermal heat and low carbon energy. Updates on these initiatives are outlined within the performance report.

4.6 Post balance sheet events

We’ve no post balance sheet events requiring disclosure.

4.7 Branches outside the UK

We’ve no branches outside the UK.

4.8 Donations

We made no political or charitable donations during the year.

4.9 Employee involvement

We’re committed to engaging with colleagues across the business, as outlined in our people report.

4.10 Employment

We’re committed to equal opportunities and have a strong focus on diversity and inclusion. This commitment means that decisions to appoint, reward, train, develop and promote are taken on the basis of skills and abilities, matched against the requirements of the job.

We continue our work to attract, develop and maintain a more diverse workforce. We are making progress but know there is more to do and we will keep delivering against our equality, diversity and inclusion plan to create a great place to work for everyone.

We seek to attract and retain high calibre employees. Opportunities for training are given high priority to ensure that all staff can contribute to their own career development.

4.11 Pensions and other post retirement benefits

Former and current employees who have chosen to join are covered by the provisions of the Principal Civil Service Pension Scheme (PCSPS), which is an unfunded multi employer defined benefit scheme.

The accounting policy is given in note 1 to the accounts and further information about the scheme is provided in the remuneration and staff report.

4.12 Personal data

There was one Information Commissioner’s Office (ICO) reportable data breach during the year. On assessment, the ICO were content with the approach we had taken to manage this breach and confirmed that there was no further action from them. The governance statement on page 67 provides further details of our information risk management activities.

4.13 Long-term expenditure plans

Long-term expenditure trends are reviewed by the directors as part of the annual review of provisions. Please see note 13 to the accounts.

4.14 Auditors

The Comptroller and Auditor General was appointed under the Coal Industry Act 1994 and reports to Parliament on the audit examination. The audit fee was £108,000. No remuneration was paid to our auditors for non-audit work and no other services were provided.

4.15 Access to information and complaints

As a public body, we’ve a duty to answer requests under the Freedom of Information Act 2000 (FOIA) and the Environmental Information Regulations 2004 (EIR).

We received 100 requests (FOIA, EIR and Subject Access Requests) during the year. All requests have been answered within the statutory deadline or agreed extensions.

3 requests have gone to appeal and in each case a Mining Remediation Authority official, independent from the original process, upheld the Mining Remediation Authority’s initial decision.

We received 26 letters from Members of Parliament, 0 from Members of the Scottish Parliament and 6 from Welsh Senedd Members and responded fully to each in a timely manner in line with our customer service standards.

We received 42 complaints from members of the public and other customers. One complaint was referred to the ombudsman who in turn referred the complaint to the National Audit Office.

The National Audit Office investigation concluded that the Mining Remediation Authority had acted properly and the complaint was not upheld.

All other complaints were dealt with under our complaints procedure and resolved within the organisation. Read our complaints procedure.

5. Board of directors

5.1 Board and their interests

No board member of the Mining Remediation Authority has any financial interest in the Mining Remediation Authority.

A register of interests is maintained, which is open to the public to view at our offices in Mansfield or can be accessed online.

There were no related party transactions in respect of board members in 2024 to 2025.

Lisa Pinney MBE, chief executive

• appointed as chief executive from 1 June 2018
• appointed as board director from 1 June 2018 to 31 March 2020
• reappointed every 3 years to 31 March 2026

Paul Frammingham, chief finance and information officer

• appointed as board director from 1 April 2011 to 31 March 2014
• reappointed every 3 years to 31 March 2026

Carl Banton, operations director

• appointed as board director from 22 March 2021 to 31 March 2023
• reappointed to 31 March 2026

Jeff Halliwell, chair

• appointed as chair from 1 April 2021 to 31 March 2024
• reappointed as chair from 1 April 2024 to 31 March 2027

Jayne Scott, non-executive director

• appointed as board director from 1 April 2019 to 31 March 2022
• reappointed to 31 March 2025
• reappointed to 31 March 2028

David Brooks, non-executive director

• appointed as board director from 1 April 2022 to 31 March 2025
• reappointed to 31 March 2028

Bev Smith, non-executive director

• appointed as board director from 1 April 2023 to 31 March 2026
• reappointed to 31 March 2029

Kate Denham, non-executive director

• appointed as board director from 1 April 2024 to 31 March 2027

6. Governance statement

Our governance statement explains the governance, risk management and control arrangements we have in place to ensure achievement of the Mining Remediation Authority’s objectives.

It explains how we ensure that these remain effective as the Mining Remediation Authority evolves so that we can continue to make a better future for people and the environment in mining areas.

6.1 The Mining Remediation Authority’s governance framework

We’re committed to high standards of corporate governance. We work within a framework document that is reviewed and agreed periodically with the Department for Energy Security and Net Zero (DESNZ).

It sets out the purpose of the Mining Remediation Authority, the core elements of our relationship with our sponsoring body and the framework within which we operate.

The Mining Remediation Authority has an established governance framework supported by an appropriate organisational culture and this is further explained through the statement.

6.2 The board and its committees

Board of directors

The Mining Remediation Authority has an established governance framework supported by a board of directors.

The board sets and communicates strategic intent and direction, makes strategic decisions that cannot be delegated and monitors and challenges corporate business performance.

Non-executive directors are recruited and appointed to the board by the Secretary of State for DESNZ.

Statutory executive directors are recruited to their posts by the board and appointed to the board by the Secretary of State for DESNZ.

During 2024 to 22025 we held board meetings in England, Wales and Scotland. Alongside these meetings the board made site visits to: Forest of Dean, Gloucestershire, England; Careau tip, Cardiff, and Tylorstown tip, Rhondda Cynon Taf, Wales; and Pitfirrane mine water treatment scheme, Fife, Scotland.

Other board and committee meetings are held in person or by use of videoconferencing to obtain the benefits of a hybrid approach.

The innovation and services director, people and engagement director, environment director, programme and contract assurance director, and programme director – inland saline mine water attend the board by invitation.

Other senior managers attend the board or committees to present papers, join strategic discussions and support their learning and development.

During 2024 to 2025 the Mining Remediation Authority had 8 statutory directors (5 non-executive and 3 statutory executive).

In 2024 to 2025 the Mining Remediation Authority also supported the Board Apprenticeship Programme, with an apprentice joining the board on a 12-month unique learning, development and placement programme.

The programme seeks to enable a wider diversity of individuals to play their part in our boardrooms.

6.3 Board performance

Compliance with the corporate governance code

We comply with the corporate governance code in central government departments and government guidance in so far as is relevant and practical for an arm’s length body of our size and complexity.

In line with our framework document:

• the board monitors the Mining Remediation Authority’s performance in an effective manner, including playing an active role in managing stakeholder relationships
• the board constructively challenges and helps to develop strategy, supported by the effective leadership of the chair who oversees a high standard of discussion and debate at meetings
• the board receives accurate, timely and clear information to support its decision making which is concise and fit for purpose – this includes frequent updates on the Mining Remediation Authority’s financial position, and a corporate scorecard showing achievement against corporate objectives
• the board ensures that a balanced and reasonable assessment of performance is reported to DESNZ and regularly debates the main risks facing the Mining Remediation Authority
• through its audit and risk assurance committee the board maintains sound risk management and internal control systems
• the board annually reviews the Mining Remediation Authority’s corporate governance documentation and the terms of reference for the board’s sub-committees
• the board has an appropriate balance of skills and experience to enable it to discharge its responsibilities effectively
• the people and remuneration committee agrees executive remuneration within the guidelines set by HM Treasury and the DESNZ – non-executive remuneration is set by the DESNZ and reviewed annually

Board performance and effectiveness review

The board undertakes regular evaluation of its own performance and that of its directors. All board members’ performance is appraised annually.

Our most recent board effectiveness review was undertaken during August 2024 and was externally facilitated and aligned to the Cabinet Office arm’s length body board effectiveness review principles.

Overall the review found the board to be high performing and effective, cohesive and aligned and committed to the aims of the organisation.

Continuous improvement actions agreed included development of a stakeholder assurance map, key stakeholder analysis and insights based on good practice, the inclusion of an annual item on stakeholder management in the board forward look and provision of a rolling 3-month summary of CEO/director strategic partner meetings and site visits for visibility.

These actions will be reviewed and regularly reported back to the board.

The board undertakes regular strategy and development sessions outside of formal board meetings to reflect on key aspects of its work, and board members undertake site visits both individually and collectively.

The board regularly reviewed its collective objectives during 2024 to 2025 and has agreed new objectives for 2025 to 2026.

The board agreed that it has substantively achieved its objectives and continued to operate effectively during 2024 to 2025.

6.4 Board committees

Audit and risk assurance committee (ARAC)

The ARAC comprises 3 non-executive director members. During 2024 to 2025 the committee was chaired by Jayne Scott, non-executive director, who has recent, relevant financial experience, with the chief finance and information officer as the nominated executive lead.

Standing attendees are the chief executive as accounting officer, the chief finance and information officer, the head of finance and the head of business planning, risk and governance.

Internal and external auditors are usually invited to attend all meetings of the committee. Other senior managers attended the committee to present papers and join discussions.

The committee ensures that we operate effective and integrated risk management and control systems to ensure the overall level of assurance is adequate.

It reviews external audit strategy and outcomes, recommends the approval of the annual report and accounts, and oversees the internal audit function provided by the Government Internal Audit Agency (GIAA).

During the year the committee held an effectiveness review using the National Audit Office online tool which looked across key areas of membership, skills and experience, roles and responsibilities and scope.

All regular ARAC attendees were invited to take part and overall response was very positive across all areas.

ARAC discussed the detail of the responses at the January 2025 meeting noting that since the committee is meeting or exceeding essential and best practice standards across the board no formal actions were required, and that regular review of effectiveness would continue per the terms of reference.

The committee met 4 times during the year.

During the year the committee has:

• continued to focus on financial reporting risk and reviewed our accounting policies, including review of significant judgements made in preparing the accounts and assumptions underlying our provisions balance
• received regular updates on the risk management and assurance framework, fraud prevention strategy and the Mining Remediation Authority’s work to manage cyber risk
• reviewed internal audit reviews undertaken by GIAA of our approach to:
  • public safety
  • sustainability
  • engineering
  • corporate governance
  • contract management
  • corporate programme management
  • our fit for the future programme

The internal audit opinion for 2024 to 25 offered management a ‘moderate’ level of assurance over the adequacy and effectiveness of the framework of governance, risk management and internal controls of the organisation.

The GIAA report noted that while the headline opinion remains the same as last year, their engagement, analysis of findings and recommendations continued to demonstrate a maturing first and second line risk management and control environment and has been achieved despite the increased size and complexity of the work undertaken, and that innovative work on mine water heat continues to demonstrate how the Mining Remediation Authority continues to work with others to create value.

The report also noted that the Mining Remediation Authority has continued to evolve its governance and control framework and expand its strategic capacity, capability and resilience to ensure it remains effective in delivering its objectives and customer needs, managing associated risks.

It also provided recommendations to enhance controls in specific areas and these have been adopted as appropriate.

People and remuneration committee

The people and remuneration committee comprises 3 non-executive director members.

During 2024 to2025 the committee was chaired by David Brooks with the people and resources director as the nominated executive lead until June 2024, and the new people and engagement director for the remainder of the year as part of an executive leadership team restructure.

The people and remuneration committee supports the Mining Remediation Authority to improve organisational capability to meet future business requirements.

The committee held its annual light touch effectiveness review in December 2024, and agreed that they were satisfied with the current level of performance and effectiveness but remain mindful for ongoing inclusion of external voices and greater consideration of wider attendees for specific items where it adds value.

The committee met 5 times during the year.

During the year the committee has considered:

• performance development review (PDR) distribution for 2023 to 2024 to ensure the equitable distribution of performance related pay (PRP)
• the pay remit principles prior to submission to government
• pay gap reporting
• regular updates from the staff engagement group
• results from the 2024 people survey
• people related management information and analytics for areas such as absence, employee retention, recruitment, and equality, diversity, and inclusion (EDI)
• the organisation’s approach to recruitment and development
• progress with the great place to work theme of our business plan

Health, safety and wellbeing (HSW) committee

The HSW committee comprises 3 non-executive director members.

During 2024 to 2025 the committee was chaired by Bev Smith with the environment director as the nominated executive lead.

The committee’s main responsibilities are to provide oversight of the Mining Remediation Authority’s health, safety and wellbeing plan, ensure a positive health and safety culture is embedded throughout the organisation and advise the board on HSW matters to support the business plan.

The HSW committee reviews detailed information on health, safety, and wellbeing performance to gain assurance on how the organisation is performing and to set the priorities.

The committee met 3 times during the year.

During the year the committee has considered:

• the annual management review which provides assurance on the suitability, adequacy and effectiveness of the HSW management system and proposed future objectives to enable continued improvement
• HSW culture and behaviours
• HSW risks and associated assurance
• the British Safety Council’s 5-Star audit of the organisation

Environment and sustainability (EAS) committee

The EAS committee comprises 3 non-executive director members.

During 2024 to 2025 the committee was chaired by Kate Denham with the operations director as the nominated executive lead until January 2025, and the environment director for the remainder of the year as part of an executive leadership team restructure.

The committee’s main responsibilities are to provide oversight of the Mining Remediation Authority’s sustainability plan, and advise the board on environment and sustainability matters to support the business plan.

The EAS committee reviews detailed information on environmental and sustainability performance to gain assurance on how the organisation is performing and to set the priorities.

The committee met 3 times during the year.

During the year the committee has considered:

• progress against the organisation’s sustainability plan
• deep dives on decarbonisation and renewable energy, circular economy, nature recovery and empowering sustainable change
• sustainability and environmental compliance
• one external voice on addressing the challenges of climate change

Saline mine water programme assurance committee (SMWPAC)

The SMWPA committee comprises 1 non-executive director, the chief executive, chief finance and information officer, operations director, programme director – inland saline mine water and head of salinity programme.

During 2024-25 the committee was chaired by Bev Smith with the programme director – inland saline mine water as the nominated executive lead.

The committee’s main responsibilities are to review and provide challenge to the overall delivery strategy for the programme to ensure it meets strategic requirements, manage the authority’s risk exposure to an appropriate level and take account of learnings from industry best practice.

The SMWPA committee reviews detailed information on the saline mine water programme to gain assurance on programme delivery.

The committee met 3 times during the year.

During the year the committee has considered:

• progress against key programme milestones
• the programme’s governance and approval processes
• the programme’s financial position
• mitigation of key programme risk and issues

6.5 Membership and attendance of the board and its committees

Non-executive directors

	Board (8 meetings)	ARAC (4 meetings)	People and remuneration (5 meetings)	HSW (3 meetings)	EAS (3 meetings)	SMWPAC (3 meetings)
Jeff Halliwell, chair of board	7	0 (not a member of this committee)	4	1 (not a member of this committee)	2 (not a member of this committee)	0 (not a member of this committee)
Jayne Scott, chair of audit committee	8	4	0 (not a member of this committee)	0 (not a member of this committee)	2	0 (not a member of this committee)
Bev Smith, chair of HSW and SMWPAC	8	4	4	3	0 (not a member of this committee)	3
David Brooks, chair of people and remuneration committee	7	0 (not a member of this committee)	5	3	2	0 (not a member of this committee)
Kate Denham, chair of EAS committee	6	4	0 (not a member of this committee)	3	3	0 (not a member of this committee)

Statutory executive directors

	Board (8 meetings)	ARAC (4 meetings)	People and remuneration (5 meetings)	HSW (3 meetings)	EAS (3 meetings)	SMWPAC (3 meetings)
Lisa Pinney MBE, chief executive	8	4 (not a member of this committee)	4 (not a member of this committee)	2 (not a member of this committee)	2 (not a member of this committee)	2 (not a member of this committee)
Paul Frammingham, chief finance and information officer	7	3 (not a member of this committee)	2 (not a member of this committee)	0 (not a member of this committee)	0 (not a member of this committee)	0 (not a member of this committee)
Carl Banton, operations director	8	0 (not a member of this committee)	1 (not a member of this committee)	2 (not a member of this committee)	2 (not a member of this committee)	1 (not a member of this committee)

6.6 Performance management – executive leadership team

The executive leadership team (ELT) comprises the chief executive, the chief finance and information officer, the operations director, the environment director, the people and engagement director, the innovation and services director, the programme and contract assurance director and the programme director – inland saline mine water.

Each of these report directly to the chief executive.

Each director is responsible for the leadership and delivery of their directorate and is also collectively responsible for leadership and delivery across the organisation.

During 2024 to 2025 ELT meetings were also attended by the assistant digital and information director and a head of department who attended meetings as a development opportunity on a 6 monthly basis.

Fortnightly business meetings have a formalised rolling agenda which considers all aspects of the organisation’s work.

The meeting also considers the chief executive’s monthly update report which provides a high level oversight of how the business is performing as a whole and normally includes:

• a review of organisational performance
• a financial summary report
• a review of movements against the Mining Remediation Authority’s corporate risk
• information on our people and the health, safety and wellbeing of our people, suppliers and the public
• updates from each programme board (quarterly)

ELT also holds monthly strategy meetings which generally consider more strategic and longer term items, which require more in depth discussion, steer and shape.

6.7 Financial control

The Mining Remediation Authority has a strong system of financial control based on well-defined levels of delegated authority and a clear budgetary framework.

This system has remained effective with no significant control issues noted by internal or external audit during the year.

Matters reserved for the board are clearly set out in the framework of strategic control with further detailed guidance in respect of policies, procedures and delegated authority levels published and available to staff.

The investment and opportunities board is an important part of our financial controls framework and has delegated authority from the chief executive to approve capital expenditure, key programmes, projects and commercial opportunities provided they are:

• in line with the Mining Remediation Authority’s strategy as set out in its 3-year business plan agreed by the board
• within the board’s risk appetite
• not a matter reserved to a government department
• in line with other government guidance relevant to the Mining Remediation Authority

Once programmes and projects have been approved by the investment and opportunities board they are overseen by a relevant programme board with the investment and opportunities board receiving regular updates and providing further oversight as required.

As part of our financial control framework we undertake an annual detailed review of our provisions for liability arising from past coal mining.

Our business teams validate key assumptions and revise estimates that feed into this balance based on latest information.

This is followed by comprehensive review and challenge by our finance team and members of the ELT and analysis of drivers behind our provisions balance and key movements are presented to the audit and risk assurance committee.

Outputs from the provisions model feed into our annual financial statements (see note 13 to the accounts) as well as providing a framework for our detailed budget setting and medium term business planning.

6.8 Risk management

Embedded risk management and culture

We have focused on continual improvement of our risk management and assurance processes to promote real time reporting and good quality conversations across all levels of the organisation.

Risk management is live and embedded within a culture that encourages real-time discussion and ownership of risks. This is evidenced by:

• clear alignment of our strategic risks to our business plan
• regular full review of our risk appetite statement by our board, with continued explicit incorporation of risk appetite into our discussions and decision making through the investment and opportunities board framework
• regular and ongoing ARAC support, scrutiny and challenge including a deep dive review of our ‘3 lines of assurance’
• processes that ensure, in line with our framework of strategic control, any issue or project that falls outside the board’s risk appetite is formally considered by the board for decision
• monthly risk reviews at a directorate level including horizon scanning and deep dives across directorate and department level risks
• a revised and improved annual risk review process for strategic and directorate level risks
• a risk register that is live, regularly updated and subject to quarterly management sign off, periodic ARAC, ELT and business team review
• an in-depth review of our risk management and assurance framework (RMAF), building on the UK Government’s Orange Book and current best practice
• ongoing communication of the RMAF and high levels of engagement at risk management workshops

Information assurance and cyber security

The Mining Remediation Authority does not hold top secret or secret information and the inherent information risk posed to government through the Mining Remediation Authority is relatively low.

The senior information risk owner (the chief finance and information officer) is a board member and ensures that proportionate controls are implemented to manage information risk in line with the board’s risk appetite.

Current global issues continue to lead to a heightened cyber security threat assessment by the National Cyber Security Centre (NCSC).

We recognise that a positive cyber security culture is key to maintaining an effective defence.

Over the year we’ve continued to undertake a range of communications to improve information security awareness and improve our staffs’ understanding of cyber risks through ongoing cyber awareness training, blogs and phishing campaigns to ensure that staff can recognise threats.

We have an appropriate risk assessment, information risk management and data protection policy and an information asset register.

We proactively monitor the threat landscape and promote awareness of threats to our supply chain.

We manage our overall information risk using appropriate technical controls, processes, procedures and training.

We continually improve our technical controls and a technical security strategy of strength through depth has been effective in trapping threats.

We’re not aware of any significant breaches of security or policy or loss of personal protected information during the year.

Risk assessment

Aligned to our 3-year business plan we have identified the key threats and opportunities which could potentially impact achieving our objectives, and regularly discuss mitigation at an ELT and board level.

Further explanation of the risks and control measures is provided in the strategic risks section of the performance report.

We do not attempt to eliminate risk but pursue opportunities to make a better future for people and the environment by ensuring risk is considered and managed.

Explicit reference to risk appetite allows us to adopt a common language across the Mining Remediation Authority and provides a framework for managers to confidently make risk-based decisions.

6.9 Other considerations

Alexander tax review

The Mining Remediation Authority has complied with the Alexander tax review off-payroll procedures as per HM Treasury requirements to ensure any off-payroll staff are paying the appropriate income tax and national insurance.

MacPherson review (2013) of quality assurance

The Mining Remediation Authority does not currently operate any business critical analytical models as defined in the MacPherson review (2013).

Counter fraud (including anti-bribery, anti-corruption) and whistleblowing

We’re committed to creating a transparent environment and have a robust policy framework including clear policies for counter-fraud (incorporating bribery and corruption) and whistleblowing.

Each policy provides guidance to staff and is part of the induction process.

These policies are reviewed on an annual basis for relevance and clarity, before being briefed to staff and published on our intranet.

Assessment of activity and feedback confirms that policies are well understood, effective and easy to use.

The board is particularly committed to ensuring that staff feel empowered, supported and protected should they need to raise any areas of concern.

Preventing modern slavery

We have updated our modern slavery statement and approach in relation to supporting the requirements of the Modern Slavery Act 2015.

6.10 Arm’s length body review

During 2023 to 2024 the Mining Remediation Authority (then the Coal Authority) was subject to a stage 1 Cabinet Office arm’s length body review. This concluded that:

The Coal Authority provided comprehensive evidence to support the review and engaged fully in the process. This allowed for a robust assessment and to gain maximum possible value from the review. The overall recommendation is not to proceed to full-scale review.

Throughout the review, there was consistent evidence which demonstrated that the Coal Authority has effective leadership and mechanisms in place to enable it to run well.

The review report was published in November 2024 and made a small number of recommendations for the Mining Remediation Authority to enhance its board governance including ensuring that a chair-led board effectiveness review is carried out annually in line with Cabinet Office guidance and that the Mining Remediation Authority should undertake a portfolio review of capability to provide assurance over its increasingly complex programmes.

During 2024 to 2025 we completed all actions against the recommendations from the report.

6.11 Robust and continually improving control environment

As outlined in the performance report, our organisation is continuing to develop as we manage larger and more complex programmes of work to keep people safe, provide peace of mind and protect and enhance the environment.

Our 2025 to 2028 business plan is ambitious and through our next business plan period we will continue to evolve our organisation, further enhancing our governance and efficiency to make a better future for people and the environment in mining areas as we head towards our 10-year vision.

We are aware that In order to support this we need to continue to further develop our governance and controls.

Our governance steering group oversees ongoing improvements of our governance and control environment, bringing together key individuals from across the organisation and fostering our culture of continuous improvement.

During 2024 to 2025 we continued to promote an even stronger risk management culture, further improved our counter fraud awareness and executed our action plan, and continued to strengthen cyber security controls.

We continue to ensure best practice across our functional areas of work in line with government functional standards, with assurance reviews and action plans in place to address any remaining areas for ongoing improvement.

Ongoing work also includes the further professionalisation of programme and project management and a continued strengthening of our contract assurance capability.

We realise that it is important to ensure that we are not complacent and that we continue to review and evolve our control environment to ensure that it stays proportionate and effective as the external environment and our organisation continue to change.

6.12 Effectiveness of control environment

The system of governance, risk management and control is designed to manage risk to a reasonable level rather than to eliminate all risk of failure to achieve policies, aims and objectives. It can therefore only provide reasonable and not absolute assurance of effectiveness.

The system of internal control has been in place in the Mining Remediation Authority for the year ended 31 March 2025 and, as illustrated, up to the date of approval of the annual report and accounts, in accordance with HM Treasury guidance.

Based on all of the elements of the Mining Remediation Authority governance framework, I am satisfied that the Mining Remediation Authority’s governance, risk management and internal control arrangements are proportionate, fit for purpose and working as intended.

7. Remuneration and staff report

This report has been prepared in accordance with the government’s financial reporting manual.

The report is made by the accounting officer on behalf of the board on the recommendations of the people and remuneration committee.

As part of the accountability report, the remuneration and staff report details key information relating to salaries and other payments, and any exit payments or other significant awards to current or former senior managers. It also contains certain policies on pay, wider issues and statutory disclosure relating to such issues as fair pay and off-payroll engagements.

The following tables and sections within this report are subject to audit:

• non-executive directors’ remuneration
• executive directors’ remuneration
• executive directors’ pension entitlements
• average numbers of persons employed (totals only)
• staff and related costs
• staff composition (overall total but not gender splits)
• reporting of Civil Service and other compensation schemes
• pay multiples

7.1 People and remuneration committee

As explained in the governance statement, the Mining Remediation Authority has an established people and remuneration committee.

This determines and keeps under review the pay and reward strategy for all staff of the Mining Remediation Authority and reviews the principles of the pay remit for submission to the Secretary of State for DESNZ.

The committee’s terms of reference prescribe that the chief executive shall not be present when their remuneration and conditions of employment are being considered.

7.2 Remuneration policy for the executive directors

The people and remuneration committee reviews and makes recommendations about the remuneration of the executive directors including the chief executive.

All executive pay is agreed within the framework of the senior civil servant pay remit guidance set by Cabinet Office.

7.3 Trade union (facility time publication requirements)

Under the above regulations the Mining Remediation Authority is required to provide details of trade union time. For 2024 to 2025, there is no activity to report.

7.4 Staff turnover

41 employees left the organisation during the year, a percentage of 9.9%, which is broadly in line with a percentage of 10.1% in 2023 to 2024.

7.5 Staff sickness absence

Overall average working days lost per staff year was 5.4, broadly in line with 2023 to 2024 at 5.6 days.

Colleagues who have extended periods of absence are supported in their return to work through occupational health assessments and the use of our employee assistance programme.

7.6 Performance development reviews

The executive directors participate in our PDR process. Individual assessments are made by the chief executive and reviewed by the chair and the people and remuneration committee.

The chief executive’s assessment is made by the chair and reviewed by the people and remuneration committee.

Appraisal of individual colleague performance is based on the achievement of defined objectives and behaviours assessed against 4 performance scores.

7.7 Performance related pay

PRP is non-pensionable and is subject to obtaining annual approval via the pay remit process from DESNZ.

The pay remit for 2024 to 2025 was approved by DESNZ in October 2024.

PRP is earned based on a corporate award so that it reflects both corporate and individual performance against objectives.

Corporate performance for 2024 to 2025 has been assessed by the board at 100% and PRP has been awarded accordingly.

The following sections of the Remuneration and Staff Report are subject to audit.

7.8 Executive directors’ contracts

It’s our policy that executive directors should have employment contracts with an indefinite term, requiring a notice period of six months from the Mining Remediation Authority to a director.

The notice period to be given by a director to the Mining Remediation Authority is 6 months for the chief executive and 3 months for the remaining executive directors.

The details of the executive directors’ employment contracts are shown below.

	Date of continuous service
Lisa Pinney MBE	1 June 2018
Paul Frammingham	6 May 2008
Carl Banton	5 January 2004

7.9 Non-executive directors’ remuneration (subject to audit)

Non-executive directors have been appointed by DESNZ in line with the code of practice issued by the commissioner for public appointments.

Their terms of engagement and remuneration are determined by DESNZ.

They are not eligible to participate in the pension schemes or to receive PRP.

The fees paid to the non-executive directors are shown below.

	Contract end date	2024 to 2025	2023 to 2024
Jeff Halliwell	31 March 2027	£27,050	£27,050
Jayne Scott	31 March 2028	£11,666	£11,666
David Brooks	31 March 2028	£11,666	£11,666
Bev Smith	31 March 2029	£11,666	£11,666
Kate Denham	31 March 2027	£11,666	-
Steve Wilson	31 March 2024	-	£11,666

	Salary 2024 to 2025	Salary 2023 to 2024	Allowance 2024 to 2025	Allowance 2023 to 2024	PRP 2024 to 2025	PRP 2023 to 2024	Pension benefits 2024 to 2025	Pension benefits 2023 to 2024	Total 2024 to 2025	Total 2023 to 2024
Lisa Pinney MBE	£145,000 to £150,000	£140,000 to £145,000	0	0	£15,000 to £20,000	£15,000 to £20,000	£59,000	£58,000	£225,000 to £230,000	£220,000 to £225,000
Paul Frammingham	£110,000 to £115,000	£105,000 to £110,000	£5,000 to £10,000	£5,000 to £10,000	£10,000 to £15,000	£5,000 to £10,000	£43,000	£41,000	£170,000 to £175,000	£160,000 to £165,000
Carl Banton	£90,000 to £95,000	£85,000 to £90,000	£5,000 to £10,000	£5,000 to £10,000	£5,000 to £10,000	£5,000 to £10,000	£70,000	£56,000	£175,000 to £180,000	£160,000 to £165,000

The value of pension benefits accrued during the year is calculated as the real increase in pension multiplied by 20 plus the real increase in any lump sum less the contributions made by the individual.

The real increases exclude increases due to inflation or any increase or decrease due to a transfer of pension rights.

Executive directors’ remuneration includes salary, non-consolidated PRP earned in the year under the PDR process (non-contractual), certain allowances and the value of pension benefits accrued during the year.

Allowances include a car allowance in both years for Paul Frammingham, and a responsibility allowance in both years for Carl Banton.

PRP is based on performance levels attained and is made as part of the performance review process. PRP relates to the performance in the year in which it becomes payable to the individual.

We also participate in an HM Revenue and Customs (HMRC) approved cycle to work scheme. Carl Banton participated in this scheme during both 2023 to 2024 and 2024 to 2025. Lisa Pinney participated in this scheme during 2023 to 2024 but did not during 2024 to 2025.

No executive directors received any benefits in kind during 2023 to 2024 or 2024 to 2025.

7.10 Executive directors’ pension entitlements (subject to audit)

	Accrued pension at pension age at 31 March 2025 and related lump sum	Real increase in pension and related lump sum at pension age	Cash equivalent transfer value at 31 March 2025	Cash equivalent transfer value at 31 March 2024	Real increase in cash equivalent transfer value
Lisa Pinney MBE	£25,000 to £30,000	£ 2,500 to £5,000	£357,000	£286,000	£37,000
Paul Frammingham	£45,000 to £50,000	£ 2,500 to £5,000	£722,000	£629,000	£29,000
Carl Banton	£40,000 to £45,000	£2,500 to £5,000	£846,000	£759,000	£65,000

7.11 Civil service pensions

Pension benefits are provided through the Civil Service pension arrangements. Before 1 April 2015, the only scheme was the PCSPS, which is divided into a few different sections – classic, premium, and classic plus provide benefits on a final salary basis, while nuvos provides benefits on a career average basis.

From 1 April 2015 a new pension scheme for civil servants was introduced – the Civil Servants and Others Pension Scheme or alpha, which provides benefits on a career average basis.

All newly-appointed civil servants, and the majority of those already in service, joined the new scheme.

The PCSPS and alpha are unfunded statutory schemes. Employees and employers make contributions (employee contributions range between 4.6% and 8.05%, depending on salary).

The balance of the cost of benefits in payment is met by monies voted by Parliament each year.

Pensions in payment are increased annually in line with the Pensions Increase legislation. Instead of the defined benefit arrangements, employees may opt for a defined contribution pension with an employer contribution, the partnership pension account.

In alpha, pension builds up at a rate of 2.32% of pensionable earnings each year, and the total amount accrued is adjusted annually in line with a rate set by HM Treasury.

Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004. All members who switched to alpha from the PCSPS had their PCSPS benefits ‘banked’, with those with earlier benefits in one of the final salary sections of the PCSPS having those benefits based on their final salary when they leave alpha.

The accrued pensions shown in this report are the pension the member is entitled to receive when they reach normal pension age, or immediately on ceasing to be an active member of the scheme if they are already at or over normal pension age.

Normal pension age is 60 for members of classic, premium, and classic plus, 65 for members of nuvos, and the higher of 65 or state pension age for members of alpha.

The pension figures in this report show pension earned in PCSPS or alpha – as appropriate. Where a member has benefits in both the PCSPS and alpha, the figures show the combined value of their benefits in the 2 schemes but note that the constituent parts of that pension may be payable from different ages.

When the government introduced new public service pension schemes in 2015, there were transitional arrangements which treated existing scheme members differently based on their age.

Older members of the PCSPS remained in that scheme, rather than moving to alpha. In 2018, the Court of Appeal found that the transitional arrangements in the public service pension schemes unlawfully discriminated against younger members.

As a result, steps are being taken to remedy those 2015 reforms, making the pension scheme provisions fair to all members.

The public service pension’s remedy is made up of two parts. The first part closed the PCSPS on 31 March 2022, with all active members becoming members of alpha from 1 April 2022.

The second part removes the age discrimination for the remedy period, between 1 April 2015 and 31 March 2022, by moving the membership of eligible members during this period back into the PCSPS on 1 October 2023. This is known as “rollback”.

For members who are in scope of the public service pension remedy, the calculation of their benefits for the purpose of calculating their cash equivalent transfer value and their single total figure of remuneration, as of 31 March 2024 and 31 March 2025, reflects the fact that membership between 1 April 2015 and 31 March 2022 has been rolled back into the PCSPS.

Although members will in due course get an option to decide whether that period should count towards PCSPS or alpha benefits, the figures show the rolled back position (the PCSPS benefits for that period).

The partnership pension account is an occupational defined contribution pension arrangement which is part of the Legal & General Mastertrust.

The employer makes a basic contribution of between 8% and 14.75% (depending on the age of the member).

The employee does not have to contribute but, where they do make contributions, the employer will match these up to a limit of 3% of pensionable salary (in addition to the employer’s basic contribution).

Employers also contribute a further 0.5% of pensionable salary to cover the cost of centrally provided risk benefit cover (death in service and ill health retirement).

Further details about the Civil Service pension arrangements can be found at the website www.civilservicepensionscheme.org.uk.

For 2024 to 2025, employers’ contributions of £5,146,000 were payable to the PCSPS (2023 to 2024: £4,083,000) at a rate of 28.97% of pensionable pay (2023 to 2024: based on pay bands the rates were between 26.6% to 30.3%).

The scheme actuary reviews employer contributions every 4 years following a full scheme valuation.

The salary bands and contribution rates were revised for 2024 to 2025 and will remain unchanged until 2028 to 2029.

The contribution rates reflect benefits as they are accrued, not when the costs are actually incurred, and reflect past experience of the scheme.

Employees can opt to open a partnership pension account, a stakeholder pension with an employer contribution. Employer contributions of £65,657 (2023 to 2024: £48,876) were paid in respect of 18 (2023 to2024: 10) employees who switched from alpha to the partnership scheme.

7.12 Cash equivalent transfer value

A cash equivalent transfer value (CETV) is the actuarially assessed capitalised value of the pension scheme benefits accrued by a member at a particular point in time.

The benefits valued are the member’s accrued benefits and any contingent spouse’s pension payable from the scheme.

A CETV is a payment made by a pension scheme or arrangement to secure pension benefits in another pension scheme or arrangement when the member leaves a scheme and chooses to transfer the benefits accrued in their former scheme.

The pension figures shown relate to the benefits that the individual has accrued as a consequence of their total membership of the pension scheme, not just their service in a senior capacity to which disclosure applies.

The figures include the value of any pension benefit in another scheme or arrangement which the member has transferred to the Civil Service pension arrangements.

They also include any additional pension benefit accrued to the member as a result of their buying additional pension benefits at their own cost.

CETVs are worked out in accordance with the Occupational Pension Schemes (Transfer Values) (Amendment) Regulations 2008 and do not take account of any actual or potential reduction to benefits resulting from lifetime allowance tax, which may be due when pension benefits are taken.

7.13 Real increase in CETV

This reflects the increase in CETV that is funded by the employer. It does not include the increase in accrued pension due to inflation, contributions paid by the employee (including the value of any benefits transferred from another pension scheme or arrangement) and uses common market valuation factors for the start and end of the period.

Two people (2023 to 2024: nil) retired early on ill-health grounds; the total additional accrued pension liabilities in the year amounted to £12,000 (2023 to 2024: £0).

The following table shows the average number of people employed by the Mining Remediation Authority throughout 2024 to 2025 and is consistent with the organisational structure for both years.

It reflects continued growth in the Mining Remediation Authority’s operational programmes and externally funded work.

7.14 Average number of people employed 2024 to 2025 (totals subject to audit)

Department	Staff	Other	Total
Development and information	48	12	60
Operations	150	5	155
Commercial and innovation	34	3	37
Digital and information technology	42	5	47
Corporate management and services	96	12	108
Total numbers	370	37	407

9 full-time equivalent staff were charged to capital projects during 2024 to 2025.

7.15 Average number of people employed 2023 to 2024 (totals subject to audit)

Department	Staff	Other	Total
Development and information	49	8	57
Operations	122	16	138
Commercial and innovation	29	2	31
Digital and information technology	37	5	42
Corporate management and services	77	7	84
Total numbers	314	38	352

7.8 full-time equivalent staff were charged to capital projects during 2023 to 2024.

7.16 Staff and related costs 2024 to 2025 (totals subject to audit)

	Staff	Other	Total
Wages and salaries	£19,485,000	£0	£19,485,000
Social security costs	£2,220,000	£0	£2,220,000
Other pension costs	£5,200,000	£0	£5,200,000
Agency staff costs	£0	£1,286,000	£1,286,000
Total costs	£26,905,000	£1,286,000	£28,191,000

7.17 Staff and related costs 2023 to 2024 (totals subject to audit)

	Staff	Other	Total
Wages and salaries	£16,395,000	£0	£16,395,000
Social security costs	£1,863,000	£0	£1,863,000
Other pension costs	£4,064,000	£0	£4,064,000
Agency staff costs	£0	£769,000	£769,000
Total costs	£22,322,000	£769,000	£23,091,000

7.18 Staff composition (overall total subject to audit, not the gender split)

The following table shows the composition of the Mining Remediation Authority’s workforce as at 31 March 2025.

	Non-executive directors	Executive leadership team	Senior managers	Staff	Total
Male	2	5	13	233	253
Female	3	4	14	183	204
Total	5	9	27	416	457

7.19 Disability, diversity and inclusion

We are an inclusive employer and welcome applications from everyone with the right skills to help us create a better future for people and the environment in mining areas.

We offer a guaranteed interview scheme for disabled applicants and under-represented ethnically diverse groups. We continually work to promote inclusion and remove bias from our recruitment practices.

We embrace diversity and proactively implement inclusive measures to support both applicants and colleagues in achieving success within our organisation.

We promote flexible working arrangements, including part-time roles and compressed work schedules.

We have delivered against the actions outlined in our equality, diversity and inclusion plan (2021 to 2024) and our anti-racism plan (2022 to 2025) improving the diversity of our workforce.

Our 2025 to 2028 inclusion plan, which includes our anti-racism actions, will be published this year and will outline practical steps to help us improve, and we continue to listen and learn.

We continue to attract, recruit, and retain a diverse workforce at all levels and to develop them throughout our organisation. We encourage everyone to feel comfortable confidentially self-disclosing diversity data to improve the accuracy of our reporting and enable us to implement clear actions.

Our goal is to be a truly diverse and inclusive organisation – a ‘great place to work for everyone’. We know we have more to do and are committed to continuing to improve and drive positive change.

Further information about our diversity and inclusion work can be found in the Our People section of this report.

7.20 Reporting of Civil Service and other compensation schemes – exit packages (subject to audit)

These figures are for 2023 to 2024, with 2022 to 2023 in brackets.

	Number of compulsory redundancies	Number of other departures agreed	Total number of exit packages
Less than £10,000	0 (0)	0 (0)	0 (0)
£10,000 to £25,000	0 (0)	0 (0)	0 (0)
£25,000 to £50,000	0 (0)	0 (0)	0 (0)
£50,000 to £100,000	0 (0)	0 (0)	0 (0)
Total number of exit packages	0 (0)	0 (0)	0 (0)
Total cost	£0 (£0)	£0 (£0)	£0 (£0)

Where the Mining Remediation Authority has agreed early retirements, the additional costs are met by the Mining Remediation Authority and not by the Civil Service pension scheme. Ill-health retirement costs are met by the pension scheme and are not included in the table.

7.21 Reporting of high paid off-payroll appointments

There were 7 highly paid off-payroll worker engagements as at 31 March 2025, earning £245 per day or greater.

Length of employment	Number
Less than 1 year	4
Between 1 and 2 years	2
Between 2 and 3 years	0
Between 3 and 4 years	1
4 or more years	0

There were 14 highly paid off-payroll workers engaged at any point during the year ended 31 March 2025, earning £245 per day or greater.

	Number
Not subject to off-payroll legislation	0
Subject to off-payroll legislation and determined as in-scope of IR35	0
Subject to off-payroll legislation and determined as out-of-scope of IR35	14

The Mining Remediation Authority routinely performs checks on proposed roles, including HMRC’s employment status service tests, to determine IR35 status prior to any offer.

Where these checks suggest that assurance as to income tax and national insurance obligations is required, contracts include the above mentioned clauses and assurance is requested from either the worker or the agent through whom they work.

There were no engagements that saw a change to IR35 status during the year following the consistency review.

There were no off-payroll engagements of ‘board members, and/or senior officials with significant financial responsibility’ during the financial year.

There were 14 individuals that have been deemed ‘board members, and/or, senior officials with significant financial responsibility’, during the financial year. This figure includes both off-payroll and on-payroll engagements.

Consultancy expenditure for the year was £0. Consultancy expenditure for 2023 to 2024 was also £0.

7.22 Pay multiples (subject to audit)

The percentage change from the previous financial year for salary and allowances, and PRP, of the highest paid director and the employees of the Mining Remediation Authority are:

Salary and Allowances	2024 to 2025	2023 to 2024 restated
Highest paid director (mid-point of band)	0%	3.5%
Employees of the Mining Remediation Authority	3.9%	5.6%

PRP	2024 to 2025	2023 to 2024 restated
Highest paid director (mid-point of band)	0%	0%
Employees of the Mining Remediation Authority	6.3%	1.3%

In 2024 to 2025, the average employee salary and allowances increased by 3.9% (2023 to 2024: 5.6%).

This included a pay award which averaged 5% (2023 to 2024: 5%) across all levels in the organisation. In 2024 to 2025, there was no one-off cost of living payments (2023 to 2024: £1,500 for all staff grades below executive level).

PRP is linked to the achievement of organisational performance targets, which were met in full during 2024 to 2025.

The salary and PRP for the highest paid director is capped.

The ratio of the highest paid director’s remuneration to that of the employee at the 3 quartiles is as below:

Year	25th percentile	Median	75th percentile
2024 to 2025	4.3	3.4	2.9
2023 to 2024	4.6	3.5	3.0

Total remuneration includes salary, allowances and non-consolidated PRP.

It does not include severance payments, employer pension contributions or the CETV of pensions.

The figures upon which these calculations are based are:

Year	25th percentile total pay and benefits	25th percentile salary	Median total pay and benefits	Median salary	75th percentile total pay and benefits	75th percentile salary
2024 to 2025	38,596	36,278	48,948	46,563	58,661	54,892
2023 to 2024 restated	36,219	33,886	47,641	45,099	56,334	53,595

In 2024 to 2025 and 2023 to 2024, no employee received remuneration in excess of the highest paid director.

Remuneration ranged from £22,162 to £167,500 (2023 to 2024: £20,058 to £167,500).

8. Parliamentary accountability and audit report

As part of the accountability report, the parliamentary accountability and audit report sets out those additional disclosures required by Parliament, if not detailed elsewhere in the annual report and accounts, and contains the external audit report.

8.1 Government functional standards

The Mining Remediation Authority complies with the adoption of government functional standards, whilst ensuring they meet business needs and priorities.

The following sections are subject to audit.

8.2 Regularity of expenditure: losses, special payments and gifts

There have been no losses or special payments in excess of £300,000, or any gifts during 2024 to 2025.

8.3 Fees and charges

The Mining Remediation Authority complies with the cost allocation and charging requirements set out in HM Treasury’s Managing Public Money.

The Mining Remediation Authority’s most significant income streams, as outlined at notes 2 and 4 of the financial statements, are explained below.

Commercial and innovation operating segment includes the provision of advisory and technical services which generated income of £9,996,000 (2023 to 2024: £8,117,000), costs of £9,636,000 (2023 to 2024: £7,773,000) and a surplus of £360,000 (2023 to 2024:: £344,000 surplus).

The financial objective for the provision of advisory and technical services is either full cost recovery (including an allowance for overhead recovery) when providing services across government, or commercial rates, which reflect the increased levels of risk, when providing services into competitive markets.

The proportion of income as a result of full cost recovery is in excess of 97% (2023 to 2024: 97%), reflecting the continued provision of services to our customers across government as we support them in the delivery of key programmes.

Commercial and innovation operating segment includes the provision of mining reports, which generated income of £6,710,000 (2023 to 2024: £6,623,000), costs of £3,442,000 (2023 to 2024: £2,855,000) and a surplus of £3,268,000 (2023 to 2024: £3,768,000 surplus).

Expenditure associated with specific programmes and activities is managed and reported under the operations segment, but relates to the enhancement of data and information. The financial objective for mining reports is to provide services at a commercial rate.

Development and information operating segment includes the provision of data licensing and mining information which generated income of £2,317,000 (2023 to 2024: £1,743,000), internal recharges of £1,537,000 (2023 to 2024: £1,426,000), costs of £3,493,000 (2023 to 2024: £3,075,000) and a surplus of £361,000 (2023 to 2024: £94,000 surplus).

The financial objective for the provision of data licensing and mining information is full cost recovery (including an allowance for overhead recovery).

Development and information operating segment includes the provision of licensing and permissions activities which generated income of £1,005,000 (2023 to 2024: £745,000), costs of £1,491,000 (2023 to 2024: £1,059,000) and a deficit of £485,000 (2023 to 2024: £314,000 deficit).

The financial objective for the provision of licensing and permissions services is full cost recovery plus an allowance for overhead recovery.

8.4 Remote contingent liabilities

Remote contingent liabilities are not required to be disclosed under International Accounting Standard (IAS) 37, but are considered here for parliamentary reporting and accountability purposes.

The Mining Remediation Authority believes that sufficient disclosure is available in the financial statements, in note 16 contingent liabilities and note 13 provisions, to give the reader a full understanding of the liabilities it faces and may face.

8.5 Going concern

This report has been created on the basis of the Mining Remediation Authority being a going concern as detailed in note 1.3 of the financial statements.

This accountability report has been approved by the chief executive and accounting officer.

Lisa Pinney MBE, chief executive and accounting officer, 7 July 2025.

9. The certificate and report of the Comptroller and Auditor General to the House of Commons

9.1 Opinion on financial statements

I certify that I have audited the financial statements of the Coal Authority for the year ended 31 March 2025 under the Coal Industry Act 1994.

The financial statements comprise the authority’s:

• statement of financial position as at 31 March 2025
• statement of comprehensive net expenditure, statement of cash flows and statement of changes in taxpayers’ equity for the year then ended
• the related notes including the significant accounting policies

The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and UK adopted international accounting standards.

In my opinion, the financial statements:

• give a true and fair view of the state of the authority’s affairs as at 31 March 2025 and its net operating expenditure for the year then ended
• have been properly prepared in accordance with the Coal Industry Act 1994 and Secretary of State directions issued thereunder

9.2 Opinion on regularity

In my opinion, in all material respects, the income and expenditure recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

9.3 Basis for opinions

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs UK), applicable law and Practice Note 10 Audit of Financial Statements and Regularity of Public Sector Bodies in the United Kingdom (2024).

My responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of my certificate.

Those standards require me and my staff to comply with the Financial Reporting Council’s Revised Ethical Standard 2019.

I am independent of the authority in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK.

My staff and I have fulfilled our other ethical responsibilities in accordance with these requirements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

9.4 Emphasis of matter

I draw attention to the disclosures made in notes 1.2 and 13 to the financial statements concerning the uncertainties inherent in the provisions in respect of mine water schemes of £1,238 million (2024: £1,198 million) and public safety and subsidence of £324 million (2024: £271 million) as at 31 March 2025.

As set out in the notes, given the size and long-term nature of the liabilities and the number and nature of the assumptions on which the estimates of these specific provisions are based, the authority has needed to make significant judgements in estimating the provision and a considerable degree of uncertainty exists over the value of the liabilities.

Material changes to the liabilities could occur as a result of subsequent information and events that are different from the current assumptions adopted by the authority.

My opinion is not modified in respect of this matter.

9.5 Conclusions relating to going concern

In auditing the financial statements, I have concluded that the authority’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the authority’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the accounting officer with respect to going concern are described in the relevant sections of this certificate.

The going concern basis of accounting for the authority is adopted in consideration of the requirements set out in HM Treasury’s Government Financial Reporting Manual, which requires entities to adopt the going concern basis of accounting in the preparation of the financial statements where it is anticipated that the services which they provide will continue into the future.

9.6 Other information

The other information comprises information included in the annual report, but does not include the financial statements and my auditor’s certificate and report thereon.

The accounting officer is responsible for the other information.

My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my certificate I do not express any form of assurance conclusion thereon.

My responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated.

If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves.

If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.

I have nothing to report in this regard.

9.7 Opinion on other matters

In my opinion the part of the remuneration and staff report to be audited has been properly prepared in accordance with Secretary of State directions issued under the Coal Industry Act 1994.

In my opinion, based on the work undertaken in the course of the audit:

• the parts of the accountability report subject to audit have been properly prepared in accordance with Secretary of State directions made under the Coal Industry Act 1994
• the information given in the performance report and accountability report for the financial year for which the financial statements are prepared is consistent with the financial statements and is in accordance with the applicable legal requirements

9.8 Matters on which I report by exception

In the light of the knowledge and understanding of the authority and its environment obtained in the course of the audit, I have not identified material misstatements in the performance report and the accountability report.

I have nothing to report in respect of the following matters which I report to you if, in my opinion:

• adequate accounting records have not been kept by the authority or returns adequate for my audit have not been received from branches not visited by my staff
• I have not received all of the information and explanations I require for my audit
• the financial statements and the parts of the accountability report subject to audit are not in agreement with the accounting records and returns
• certain disclosures of remuneration specified by HM Treasury’s Government Financial Reporting Manual have not been made or parts of the remuneration and staff report to be audited is not in agreement with the accounting records and returns
• the governance statement does not reflect compliance with HM Treasury’s guidance

9.9 Responsibilities of the accounting officer for the financial statements

As explained more fully in the statement of accounting officer’s responsibilities, the accounting officer is responsible for:

• maintaining proper accounting records
• providing the Comptroller and Auditor General with access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters
• providing the Comptroller and Auditor General with additional information and explanations needed for his audit
• providing the Comptroller and Auditor General with unrestricted access to persons within the authority from whom the auditor determines it necessary to obtain audit evidence
• ensuring such internal controls are in place as deemed necessary to enable the preparation of financial statements to be free from material misstatement, whether due to fraud or error
• preparing financial statements which give a true and fair view in accordance with Secretary of State directions issued under the Coal Industry Act 1994
• preparing the annual report, which includes the remuneration and staff report, in accordance with Secretary of State directions directions issued under the Coal Industry Act 1994
• assessing the authority’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the accounting officer anticipates that the services provided by the authority will not continue to be provided in the future

9.10 Auditor’s responsibilities for the audit of the financial statements

My responsibility is to audit, certify and report on the financial statements in accordance with the Coal Industry Act 1994.

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a certificate that includes my opinion.

Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

9.11 Extent to which the audit was considered capable of detecting non-compliance with laws and regulations including fraud

I design procedures in line with my responsibilities, outlined above, to detect material misstatements in respect of non-compliance with laws and regulations, including fraud.

The extent to which my procedures are capable of detecting non-compliance with laws and regulations, including fraud is detailed below.

9.12 Identifying and assessing potential risks related to non-compliance with laws and regulations, including fraud

In identifying and assessing risks of material misstatement in respect of non-compliance with laws and regulations, including fraud, I:

• considered the nature of the sector, control environment and operational performance including the design of the authority’s accounting policies
• inquired of management, the authority’s head of internal audit and those charged with governance, including obtaining and reviewing supporting documentation relating to the authority’s policies and procedures on:
  • identifying, evaluating and complying with laws and regulations
  • detecting and responding to the risks of fraud
  • the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations including the authority’s controls relating to the authority’s compliance with the Coal Industry Act 1994 and Managing Public Money
• inquired of management, the authority’s head of internal audit and those charged with governance whether:
  • they were aware of any instances of noncompliance with laws and regulations
  • they had knowledge of any actual, suspected, or alleged fraud
  • discussed with the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud

As a result of these procedures, I considered the opportunities and incentives that may exist within the authority for fraud and identified the greatest potential for fraud in the following areas:

• revenue recognition
• posting of unusual journals
• complex transactions and bias in management estimates

In common with all audits under ISAs (UK), I am required to perform specific procedures to respond to the risk of management override.

I obtained an understanding of the authority’s framework of authority and other legal and regulatory frameworks in which the authority operates.

I focused on those laws and regulations that had a direct effect on material amounts and disclosures in the financial statements or that had a fundamental effect on the operations of the authority.

The key laws and regulations I considered in this context included the Coal Industry Act 1994, Managing Public Money, and relevant employment law, pensions legislation and tax legislation.

9.13 Audit response to identified risk

To respond to the identified risks resulting from the above procedures:

• I reviewed the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described above as having direct effect on the financial statements;
• I enquired of management and the ARAC concerning actual and potential litigation and claims
• I reviewed minutes of meetings of those charged with governance and the board and internal audit reports
• I addressed the risk of fraud through management override of controls by:
  • testing the appropriateness of journal entries and other adjustments
  • assessing whether the judgements on estimates are indicative of a potential bias
  • evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business

I communicated relevant identified laws and regulations and potential risks of fraud to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website. This description forms part of my certificate.

9.14 Other auditor’s responsibilities

I am required to obtain sufficient appropriate audit evidence to give reasonable assurance that the expenditure and income recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control I identify during my audit.

I have no observations to make on these financial statements.

Gareth Davies, Comptroller and Auditor General, 14 July 2025.

National Audit Office, 157-197 Buckingham Palace Road, Victoria, London, SW1W 9SP