## Accounts Action Ethiopia/Sunarma UK For the period to 31st December 2024 **----- Start of picture text -----**
Action Ethiopia: Executive Summary 2024
In Partnership with SUNARMA Ethiopia.
In 2024, Action Ethiopia worked closely with our Ethiopian sister organisation SUNARMA
(Sustainable Natural Resources Management Association), enabling them to continue
restoring ecosystems, building local resilience, and strengthening climate-smart livelihoods
across several regions in Ethiopia. Operating in often complex and challenging environments
—including conflict-affected areas in Amhara Region—SUNARMA’s teams implemented
community-centred interventions that advanced both ecological recovery and social
wellbeing. Action Ethiopia has supported SUNARMA Head Office to implement its projects
across the country.
These include the Metema dry forests and frankincense woodlands in Northwest Ethiopia,
Wof-Washa Forest in the highlands of the country along the Rift Valley and Shashemene
restoration zones, further south by the Rift Valley lakes. This was done amidst widespread
insecurity, devaluation of the Ethiopian birr and interruptions to digital communication.
Nevertheless the teams made remarkable progress, laying strong foundations for long-term,
locally driven sustainability.
1. Metema Project (UKAM): Frankincense, Forest Governance, and Community Voice
The Metema area, located in North Gondar Zone, is a vast area for Frankincense production.
In 2024, SUNARMA focused on strengthening local forest governance, restoring degraded
Boswellia (frankincense) habitats, and supporting forest-based enterprise development.
A key highlight was a multi-stakeholder workshop involving 42 participants— including
community leaders, government administrators, and forest cooperative members—which led
to practical strategies for strengthening participatory forest governance. A follow-up field
monitoring visit by a 20-member task force assessed forest management plans and illegal
activity by outsiders in the Tach Lemlem Terara and Agamwuha sites.
To reduce wildfire risk, SUNARMA coordinated the construction of 12.7 kilometres of
firebreaks around vulnerable forest areas. Meanwhile, four Participatory Forest Management
Cooperatives (PFMCs) replanted over 15,000 tree seedlings—primarily to replace Boswellia
trees lost to wildfires and droughts.
One of the year’s most forward-looking interventions involved research on Boswellia
propagation by cuttings. With input from the University of Gondar, SUNARMA planted over
1,000 cuttings as part of a trial to counteract the natural regeneration challenges faced by
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frankincense trees. This innovative work lays the eae oa alte .
groundwork for large-scale vegetative propagation . & : er hee > See a
in future years. a ar po dee
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Women were increasingly integrated into value- Ter Bi ane oh See ?
added forest enterprise activities. Eighty five i | IAS ot | Aaa
individuals (mainly women) were trained in ee B. pt sidAN Mee
frankincense grading and value enhancement. The Be24 Pe’ Ree.a Y,
number of Village Tree Enterprises (VTEs) with cae ereoe \ Fae
business plans rose from 7 to 15, including groups ae. FT, on
engagedin frankincensecollection, fuel-saving ory Wakes di De ce ae
stove production and honey processing. Subsidised a a
stove production reached 652 units, improving indoor air quality and reducing firewood
demand for local households.
2. Darwin Project: Climate-Smart Agriculture and Livelihoods
The Darwin-funded programme focused on building rural resilience through a mix of training,
community organisation and enterprise development. This year, despite significant access
restrictions due to regional insecurity, the project made important strides in reaching farmers
with practical and sustainable solutions.
, 3 Some — lp a. -ay 6 / Over 1,048 farmers were trained in
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ee aa Al ear eae. practices. These sessions covered
a PD fe Nig yee soil and water conservation,
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pom tk — > and energy-efficient farming
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pierre. f 4 Fr ge PE SF ere acting sacks to 120 frankincense-collecting
ossal fi’ : fi - i) No) households to improve the storage
4 va & 5 OE OS ga) and market value of their produce.
oe > “ Beekeeping groups, restructured
Ee =~ into smaller, more accountable
teams, recorded their first harvests: 110 kg and 80 kg from two VTEs. These achievements,
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modest in scale but symbolically powerful, demonstrated what can be done even under significant operational stress. One important lesson was the benefit of limiting group size to no more than 10 individuals to improve enterprise focus and accountability. 3. Wof-Washa Forest: Tree Planting, Seed Collection and Youth Engagement Wof-Washa, an ancient forest in central Ethiopia, was one of the most productive zones for restoration work in 2024. In collaboration with WeForest and AFR100, SUNARMA coordinated the planting of over 424,000 trees across 85 hectares during the 2023-2024 season. This brought the cumulative total to 976,880 trees planted over three years— surpassing the original target by 30%. Species included native hardwoods, fruit-bearing trees, and fast-growing exotics suitable for soil restoration and household use. Tree survival rates from the 2022 and 2023 plantings were high (averaging 75-95%), and monitoring showed average heights exceeding 1.6 metres—a sign of strong early establishment. Youth played a transformative role through a new seed collection enterprise, which gathered over 450 kg of native seeds and began laying plans for scaled-up production and market outreach in 2025. The project demonstrated how conservation goals can align with youth employment, entrepreneurship and long-term sustainability. Household-level agroforestry also expanded dramatically: 539 households received over 148,000 seedlings for backyard and field-edge planting. These trees will enhance soil fertility, reduce erosion, and increase food and fodder production. One woodlot group planted 21,100 eucalyptus seedlings on 2.15 hectares of land, demonstrating SUNARMA’s support for integrated land-use planning. 4. Shashemene and Arsinegele Sites: Scaling Agroforestry and Dryland Management In Shashemene and Arsinegele, SUNARMA continued to support community-led restoration efforts focused on degraded farmland and adjacent forest edges. Planting interventions included a mix of multipurpose species for forage, fuelwood, and household use. **----- Start of picture text -----**
Site preparation and community —_—
mobilisation allowed early planting Bae 2s ae él re
during the rainy season, resulting in : Spey Fs re OD eRe
improved survival rates and tree rahe OLN: i od
establishment. Farmers who had
participated in previous agroforestry
Campaigns were active in mentoring new o Ca ee a
households, reinforcing a model of oe — —
farmer-to-farmer extension that has proven effective in SUNARMA’s work.
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Lessons from this zone included the importance of improved nursery techniques, better spacing, and planting depth—skills that were actively transferred through seasonal training workshops and peer-to-peer site visits. 5. Learning, Adaptation and Local Enforcement **----- Start of picture text -----**
Throughout 2024, SUNARMA’s success was grounded in its ability to adapt. Insecurity,
internet shutdowns and fuel shortages required flexible delivery, mobile communications, and
local delegation of authority. 4es FN uaeapeaene 3
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in standout example was the Gundo PFMC |g fe ue ee1 ie
Metema, which enforced its bylaws pk aEo sae Hg mits" j a) di
rigorously, collecting over ETB 185,000 in A i A a yyafi an 2 Sn
fines from illegal loggers. This demonstrates y 3 = & ; a ies ji ; s
the maturity of SUNARMA’s approach to / i > ih a) y : —_
community governance, where the powerto (3 \ \ § 4 i A2B \tH) Ect Rae
consensus and commitment. eaOni eeehag ea
The SUNARMA team in Ethiopia have ie aS ce as RT eee hal vee ee
delivered the projects in sometimes very difficult and dangerous places. We are so thankful
for their commitment and professionalism. None of this would have been possible without
the many individuals and partners who give so generously to the work of the organisation.
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Financial review A difficult year for fundraising has shown is reflected in in a reduced income of £32,722 (2023 £44,568) while costs have been managed at £44,719 (2023 £48,767) Reserves Policy The level of reserves are important to help with the funding that enables projects to continue and is continually monitored by Trustees. The Action Ethiopia Board agree and administer the disbursement of funds against a work programme agreed with field staff in Ethiopia. Occasional challenges on the ground, such as environmental factors, drought, excessive rain, etc., or delays in the response of local stakeholders can mean that the project runs behind schedule. In this event, the Action Ethiopia Board will renegotiate the activities to bring the projects back on track and this can result in the fluctuation of the level of restricted project reserves. The Trustees acknowledge their responsibility to ensure that the charity at all times retains unrestricted reserves to ensure that it is able to fulfil its ongoing obligations. A target for these reserves has been set to cover three months of unrestricted expenditure. The free reserves held on 31 December 2024 were £1596 (2023 £13,593) Trustees’ responsibility statement. # 22/10/2025 Independent examiner's report to the membersltrustees of The Sustainable Natural Resource Management Association (UK) I report on the accounts for the year ended 31 December 2024. R•sp8ctiva responsibilities of trustaes and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (th8 2011 Act) and that an independent examination is needed. It Is my responsibility to- examine the accounts under section 145 of the 2011 Actr, to follow the prO￿dureS laid down in the general Directions given by the Charity Commission under section 145{5){b) of the 2011 Act" and to state whether particular matters have come to my attention. Basis of independent examinor's report My examination was carried out in accordance with the general Dir8Ctions given by the Charity Commission. An examination inGludes a review of the accounting ￿CordS kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees coricerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examinakn'on, no matter has come to my attention: (1) which gives me r8asonable cause to believe that in any material respect the reqU1￿Ments.. to keep accounting records in accordance with section 130 of the 2011 Act: and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Marie Johns FCCA Batchelor & Company Accountants Ltd ChaTlton House, Cullompton, Devon EX15 1AE 14h October 2025 The Sustalnable Natural Resource Management Associatlon (UK) Statement of Flnanclal Activltles Year Ended 31 December 2024 2024 Unrestrfcted Funds 2023 Restricted Funds Total Funds Total Funds Noto Income and endowments from: Donations and legacies Investment income 32,PA1 81 32,641 81 44,436 132 Total income 32,722 32,722 44,568 Expenditure Costs of raising funds Charftable aclivitles 26,537 18.182 26.537 18,182 21,662 27,105 Total Expendlture 44.719 44,719 Net (expendilutre)I Income (11.997) (11,997) (4,199} Transfer between funds 100 Net movement in funds (11,997) (11.997) (4,099) Reconclllatlon of funds Total funds brought forward 13,593 13.593 17,692 Total funds Carrled forward 1.596 1,596 13,593 Tho Su8talnable Natural Resource Management Associatlon (UK) Statement of Financial Position Year Ended 31 December 2024 Note 2024 2023 Current assets Debtors Cash at bank and In hand 833 4,393 5,226 963 15,403 16,366 Creditor8'. amounts falling due wlthln one year 3,630 2.773 Net current assets 1,596 13.593 Total assets less current Ilabllltles 1,598 13.593 Net assots Funds of the charity ResriGted funds Unrestrlcted fijnds 1,596 13,593 Total charfty funds 1,596 13,593 Notes l. Donatlons and legacles Individuals alld trusts Just Grving Donations generaled by Direct Mail 6,417 71 26.152 32,641 2. Investment income Bank interest received 81 3. Costs of raislng funds Direct Mall campaign Consultancy Donors and grant reporting Just Giving expenses 24.250 1.441 631 216 26.537 4. Charitable actlvlties SET staff training and operational support Technical and policy advice Publio awarenes8 Office costs Accountancy fees Independent examination fees Cost of trustees, meetings Management costs 10.420 967 1,446 2,774 206 1,200 203 967 18,182 5. Debtors HMRC Gift ald 833 6. Creditors Accruals 3630 7. Charitabl8 funds 0110112024 Income Expenditure Transfers 3111212024 General funds 2024 13,593 32.722 (44,719) 1,596 General funds 2023 17,692 44,568 (48.767) 100 13,593