Docusign Envelope ID: 98EBD6FD-6CD9-41E3-B593-2ECC1B1A49A4 ## **Embercombe - a company limited by guarantee** **Annual Report** **Period Ended 31 December 2023** Company Registration Number 05943952 Charity Registration Number 1116793 1 Docusign Envelope ID: 98EBD6FD-6CD9-41E3-B593-2ECC1B1A49A4 ## **TRUSTEES ANNUAL REPORT** The Trustees, who are also directors for the purposes of company law, submit their report and the unaudited financial statements of the Trust for the period ended 31 December 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts, and comply with the Company’s Memorandum and Articles of Association, the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), which was published on 16 July 2014. This report includes the Directors Report as required by Company Law. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Registered Company number: 5943952 (England and Wales) Registered Charity Number: 1116793 Registered Office: Embercombe, Higher Ashton, Exeter, Devon EX6 7QT ## **TRUSTEES** Jacqueline Tallett – appointed November 2021 – resigned June 2024 Emma Johnston-Donne – appointed February 2022 – resigned August 2024 Anand Punja – appointed February 2022 – resigned June 2024 Katherine Allso – appointed February 2022 – resigned September 2024 Emma Butterworth – appointed December 2023 Justin Adams – appointed April 2024 Ian Wilkinson – appointed June 2024 ## **BANKERS** The Co-Operative Bank - Skelmersdale WN8 6WT The objects of the company are to promote all purposes which are charitable under the laws of England and Wales. ## **GOVERNING DOCUMENT** Embercombe is a charitable company limited by guarantee, having no share capital, incorporated under the Companies Act and governed in accordance with the Memorandum and Articles of Association dated 22 September 2006 and amended October 2015. It is a registered charity. 2 Docusign Envelope ID: 98EBD6FD-6CD9-41E3-B593-2ECC1B1A49A4 ## **CHAIRS REPORT** Whilst I was not the chair during the period being reported, I hereby submit my report, prepared to the best of my knowledge and understanding of the charity’s challenges and celebrations in the 2023 financial year. 2023 has been a year of both transition and resilience for the charity, as we continue to build on the strategic objectives established in previous years. Despite the challenges we have faced, we remain steadfast in our mission to reconnect people with nature, themselves, and each other. One of the key highlights this year was the successful launch of our Rewilding Training programme, which not only sold out in its first year but also garnered a waiting list and £16,000 of presales for 2024. This strong demand reinforces our belief that our work is resonating with a growing community and that our focus on deep nature connection and societal transformation is more relevant than ever. However, 2023 was also a year of difficult but necessary decisions. In May, redundancies were made, including the departure of our Managing Director, in order to reduce overheads. This restructuring was not easy for the team, but it was essential to ensure the financial stability of the charity. These changes resulted in a saving of £44,000 from July to December 2023, ultimately moving us from a deficit position to a surplus of £39,329 by the year’s end. While these measures were tough, they have allowed us to emerge in a stronger financial position. The broader financial outlook and economic context remain areas of concern as we look ahead to 2024. A new group of trustees is in the process of evaluating and streamlining our core model to ensure that we are well-positioned to meet these challenges head-on while staying true to our mission. As we continue to evolve and grow, I am confident that the charity will remain a beacon for those seeking reconnection with nature, purpose, and community. I look forward to the future with optimism, knowing that the foundations laid in 2023 will support our ongoing efforts to make a lasting impact. 3 Docusign Envelope ID: 98EBD6FD-6CD9-41E3-B593-2ECC1B1A49A4 ## **RESERVES** The Board has over the last year monitored the reserve position closely, keeping cash flow forecast and expenditure under constant review. Our reserve policy going forward is to explore how to increase and maintain reserves at a sustainable level. The Charity’s reserves position at the year-end was as follows: **----- Start of picture text -----**
Reserve FY2023 12mths FY2022 9mths
Unrestricted Funds - Reserves (44,889) (145,810)
Fixed Assets 1,109,596 1,135,910
Restricted Funds 17,837 53,116
Endowment Funds 914,993 914,993
Total 1,997,537 1,958,209
Annual operating expenditure 478,320 332,367
Ratio of reserves to annual operating expenditure 0.24 0.17
**----- End of picture text -----**
_(Endowment Funds – The endowment represents the gift of the freehold property to the charity together with expenditure by the previous trust on the property at Embercombe, prior to the company being formed)_ ## **Small Company Provisions** This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006. The annual report was Approved by the Trustees of the charity and signed on its behalf by: **Justin Adams** – Chair of Trustees Date 25/09/24 4 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Expenditure (Notes 5)**
**Expenditure on:**
Tax payable
Net gains/(losses) on
investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other
Raising funds
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
151,393
71,699
365,384
250,672
-
-
873
115
-
-
-
-
517,650
322,486
-
-
473,408
328,661
-
-
4,912
3,706
478,320
332,367
39,329
9,881
-
-
-
39,329
9,881
-
-
-
39,329
9,881
-
-
-
-
-
-
-
-
39,329
9,881
-
1,958,209
1,968,090
1,997,538
1,958,209
1|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
151,393
71,699
365,384
250,672
-
-
873
115
-
-
-
-
517,650
322,486
-
-
473,408
328,661
-
-
4,912
3,706
478,320
332,367
39,329
9,881
-
-
-
39,329
9,881
-
-
-
39,329
9,881
-
-
-
-
-
-
-
-
39,329
9,881
-
1,958,209
1,968,090
1,997,538
1,958,209
1| |---|---|---|---|---|---| ||19,766|131,627|-|151,393|71,699| ||365,384|-|-|365,384|250,672| ||-|-|-|-|-| ||873|-|-|873|115| ||-|-|-|-|-| ||-|-|-|-|-| ||386,023|131,627|-|517,650|322,486| ||||||| |||-|-|-|-| ||381,652|91,756|-|473,408|328,661| ||-||-|-|-| ||4,912|-|-|4,912|3,706| ||386,564|91,756|-|478,320|332,367| ||||||| ||542
-|39,871|-|39,329|9,881
-| ||-|-|-|-|-| ||542
-|39,871|-|39,329|9,881
-| ||-|-|-|-|-| ||542
-|39,871|-|39,329|9,881
-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||542
-|39,871|-|39,329|9,881
-| ||||||| ||990,100|53,116|914,993|1,958,209|1,968,090| ||989,558|92,987|914,993|1,997,538|1,958,209| ||-
-
-||||| Embercombe Financials 31.12.23 1 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 - ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets**
**Tangible assets (Note 9)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 10)**
**Debtors (Note 11)**
**Investments**
**Cash at bank and in hand (Note 13)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 14)**
**Restricted income funds (Note 14)**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||1,109,596|-|914,993|2,024,589|2,050,903| ||-|-|-|-|-| ||-|-|-|-|-| ||1,109,596|-|914,993|2,024,589|2,050,903| ||||||| ||650|-|-|650|400| ||38,246|-|-|38,246|3,199| ||-|-|-|-|-| ||58,603|-|-|58,603|68,224| ||97,499|-|-|97,499|71,823| ||||||| ||
104,454|-|-|104,454|131,169| ||||||| ||-6,955|-|-|-6,955|59,346
-| ||||||| ||1,102,641|-|**914,993**|2,017,634|1,991,557| ||||||| ||20,097|-|-|20,097|33,348| ||-|-|-|-|-| ||||||| ||1,082,544|-|914,993|1,997,537|1,958,209| ||||||| ||-||914,993|914,993|914,993| ||-|92,987||92,987|53,116| ||989,557||-|989,557|990,100| |||||-|| ||||||| ||989,557|92,987|914,993|1,997,537|1,958,209| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| |||| |||| Embercombe Financials 31.12.23 2 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts** ## Note 1 **Accounting Policies** ## **1.1 Basis of preperation** The financial statements have been prepared under the historical cost convention with items being recognised at cost or transaction value unless otherwise stated in the notes to these accounts. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102 effective 1 January 2019), with FRS 102 and with the requirements of the Companies Act 2006 and the Charities Act 2011. The Charity constitutes a policy benefit entity as defined by FRS 102. Critical accounting estimates and areas of judgement The items in the financial statements where the Trustees have had to make significant judgements and estimates include: ● The estimates of the useful economic lives of the tangible fixed assets used to determine the depreciation charge ● The basis on which support costs have been allocated across the various expenditure headings ● The accounting for the Linhay property which was valued at lower cost and not realisable value and supported by a professional validation ## **1.2 Going concern** The reduction in deficit due to improved governance and control, and the resulting ability for the Charity to focus on growing and expanding our activities within a stable environment, leads the Trustees to conclude that a going concern assumption continues to be appropriate for the preparation of the financial statements. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 1.1 Embercombe Financials 31.12.23 3 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** **Note 2 Accounting policies 2.1 INCOME Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless **Offsetting** required or permitted by the FRS 102 SORP or FRS 102. **Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in **Legacies** the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the donor. **Tax reclaims on** Any Gift Aid amount recovered on a donation is considered to be part of that gift and is **donations and gifts** treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. **Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can |Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| Embercombe Financials 31.12.23 4 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 p p |p
p
|||| |---|---|---|---| |be measured reliably.
**,**
**royalties and dividends**|✓|✓|✓| |**Section C Notes to the accounts**|**(cont)**||| |**Grants with performance**
**conditions**
**2.3 ASSETS**
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.2 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Investments**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end
The same treatment is applied to unlisted investments unless fair value cannot be
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Settlement of insurance**
**claims**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Income from membership**
**subscriptions**
**Heritage assets**
**Investment gains and**
**losses**|Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||||| ||||| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| Embercombe Financials 31.12.23 5 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. |||||| |---|---|---|---|---| |Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |**Section C Notes to the accounts**||**(cont)**||| |Yes*
No*
N/a*
✓
✓
✓
Yes*
No*
N/a*
✓
✓
✓
Yes*
No*
N/a*
✓
✓
✓
Yes*
No*
N/a*
✓
✓
✓
Yes*
No*
N/a*
✓
✓
✓
Yes*
No*
N/a*
✓
✓
✓
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Depreciation is provided at the following annual rates to write off each asset over its estimated useful**
**life as follows: Land and Buildings Straight line over 10 to 75 years on buildings only. Plant and**
**Machinery 20% on reducing balance**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected to
be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
**Debtors**
**Current asset investments**
**Stocks and work in**
**progress**||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||||| ||**Depreciation is provided at the following annual rates to write off each asset over its estimated useful**
**life as follows: Land and Buildings Straight line over 10 to 75 years on buildings only. Plant and**
**Machinery 20% on reducing balance**|||| Embercombe Financials 31.12.23 6 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
16,084 102,877-118,961 62,770
Gift Aid
-28,750-28,750-
Legacies
- - - - -
General grants provided by government/other
charities
3,666- -3,666 7,252
Membership subscriptions and sponsorships
which are in substance donations
16- -16 1,677
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 19,766 131,627 - 151,393 71,699
Awards for All - Community Rewilding
- - - -9,996
Medicine Garden
- - - -15,732
Programme Delivery
237,033
237,033 134,271
Venue Hire and Accomodation
125,898- -125,898 90,294
Other
2,453- -2,453 379
**Total** 365,384 - -365,384 250,672
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
873- -873 115
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 873 - -873 115
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
386,023 131,627-517,650 322,486
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations and gifts|16,084|102,877|-|118,961|62,770| ||Gift Aid|-|28,750|-|28,750|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|3,666|-|-|3,666|7,252| ||Membership subscriptions and sponsorships
which are in substance donations|16|-|-|16|1,677| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|19,766|131,627|-|151,393|71,699| |||||||| ||Awards for All - Community Rewilding|-|-|-|-|9,996| ||Medicine Garden|-|-|-|-|15,732| ||Programme Delivery|237,033|||237,033|134,271| ||Venue Hire and Accomodation|125,898|-|-|125,898|90,294| ||Other|2,453|-|-|2,453|379| ||**Total**|365,384|-|-|365,384|250,672| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|873|-|-|873|115| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|873|-|-|873|115| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||386,023|131,627|-|517,650|322,486| Embercombe Financials 31.12.23 7 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---| ||Countryside Stewardship|3,666| |||-| |||-| |||-| ||**Total**
**Description**|3,666| |||**Last year**
**£**| ||Countryside Stewardship|7,252| |||| |||-| |||-| ||**Total**|7,252| Embercombe Financials 31.12.23 8 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**
**Note 5 Expenditure**| |---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-| ||-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||| |Awards for All - Community Rewilding|-|7,447|7,447|-|2,549|2,549| |Medicine Garden|-|9,711|9,711|-|2,452|2,452| |Programme Delivery|132,026|53,600|185,626|139,260|1,050|140,310| |Land and property, Inc depreciation|77,412|12,404|89,816|31,032|10,210|41,242| |Marketing and PR|3,510|-|3,510|3,207||3,207| |Support costs|168,704|8,594|177,298|121,713|17,189|138,902| |**Total expenditure on charitable activities**|381,652|91,756|473,408|295,212|33,450|328,662| |**Separate material item of expense**||||||| ||-|-|-|-|-|-| - - - - - - Embercombe Financials 31.12.23 9 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ||-|-|-|-|-|-| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| |**Total**|-|-|-|-|-|-| |**Other**||||||| |Bank loan interest|650|-|650|545|-|545| |VATpenalties|4,262|-|4,262|3,335|-|3,335| |Previous Year Adjustment|-|-|-|- 174|-|- 174| |**Total other expenditure**|4,912|-|4,912|3,706|-|3,706| |**TOTAL EXPENDITURE**|386,564|91,756|478,320|298,918|33,450|332,368| |||||||| |**Section C Notes to the accounts (cont)**||||||| |**Other information:**||||||| |**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**|||Sterlingamounts asper bank statement,after conversion
|||| |||||||| |**Last year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**|||
Sterlingamounts asper bank statement,after conversion|||| Embercombe Financials 31.12.23 10 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** ## **Note 6 Support Costs** ## **This year** |**This year**||||| |---|---|---|---|---| |**Support cost**|**Charitable**
**Activity**|**Other**|**Grand total**|**Basis of allocation**| |||**£**|**£**|**No split**| |Wages & Social
Security|98,549|-|98,549|| |Pension|1,336|-|1,336|| |Utilities|18,463|-|18,463|| |Other costs|49,706||49,706|| |Other professional|8,445||8,445|| |Reporting accountancy
fee|800||800|| |**Total**|177,298|-|177,298|| ## **Last year** |**Last year**||||| |---|---|---|---|---| |**Support cost**|**Charitable**
**Activity**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |||||**No split**| |Wages & Social
Security|97,348|-|97,348|| |Pension|1,441|-|1,441|| |Utilities|13,478||13,478|| |Other costs|19,635||19,635|| |Other professional|6,200|-|6,200|| |Reporting accountancy
fee|800|-|800|| |**Total**|138,902|-|138,902|| Embercombe Financials 31.12.23 11 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** ## **Note 7 Details of certain types of expenditure** ## **Note 7.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ ## **Independent examiner’s fees** |**This year**
**£**|**Last year**
**£**| |---|---| |800|800| Embercombe Financials 31.12.23 12 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** ## **Note 8 Paid employees** ## **8.1 Staff Costs** |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Please provide the total amount paid to key management**
**8.2 Average head count in the year**
**The parts of the charity in which**
**the employees work**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Please provide the total amount paid to key management**
**8.2 Average head count in the year**
**The parts of the charity in which**
**the employees work**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||95,808|95,863| |||2,741|1,485| |||1,336|1,441| |||-|-| |||99,884|98,789| ||||| |||**This year**|**Last year**| |||**£**|**£**| |||-|14,654| ||||| ||**r**|**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|1| ||**Governance**|-|1| ||**Other**|5|5| ||**Total**|5|7| Embercombe Financials 31.12.23 13 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**9.1 Cost or valuation**
**Note 9**
**9.3 Net book value**
**9.2 Depreciation and**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**| |---|---|---|---|---|---| ||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| ||1,064,330|1,242,546|68,167|-|2,375,043| ||-|-|3,480|-|3,480| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||1,064,330|1,242,546|71,647|-|2,378,523| ||**impairments**||||| ||n/a|SL|RB||| |||10years/ 75years|20%||| ||||||| ||-|264,823|59,317|-|324,140| ||-|-|-|-|-| ||-|26,886|2,908|-|29,794| ||-|-|-|-|-| ||-|-|-|-|-| ||-|291,709|62,225|-|353,934| ||||||| ||1,064,330|977,723|8,850|-|2,050,903| ||1,064,330|950,837|9,422|-|2,024,589| Embercombe Financials 31.12.23 14 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** ## **Note 10 Stocks** ## **10.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||400|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**400**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||250|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**250**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||650|-|-|-|-| ||400|-|-|-|-| Embercombe Financials 31.12.23 15 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## **11.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||3,121|2,673| ||6,375|526| ||28,750|0| ||38,246|3,199| Embercombe Financials 31.12.23 16 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** ## **Note 12 Creditors and accruals** ## **12.1 Analysis of creditors** |**12.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||3,971|3,971|20,097|23,417| ||15,595|4,377|-|-| ||-|-|-|-| ||62,434|62,678|-|-| ||22,454|60,144|-|9,931| ||-|-|-|-| ||104,454|131,170|20,097|33,348| ## **12.2 Deferred income** _**Please explain the reasons why income is deferred.**_ |**This year**|**Last year**| |---|---| |**_Venue Hire deposits_**
**_received for 2023._**
**_Programme payments_**
**_made in advance, some_**
**_deposits, some in full._**|**_Programme payments_**
**_made in advance, some_**
**_deposits, some in full._**| |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||56,516|53,137| ||269,493|113,330| ||- 273,936|- 109,951| ||52,073|56,516| Embercombe Financials 31.12.23 17 Embercombe Charity Number: 1116793 Annual Accounts for the period 01/01/2023 to 31/12/2023 Company Number: 5943952 ## **Section C Notes to the accounts (cont)** **Note 13 Cash at bank and in hand** |**Note 13 Cash at bank and in hand**|||| |---|---|---|---| |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|

| ||-|-|| ||-|-|| ||58,603|68,224|| ||-|-|| ||58,603|68,224|| Embercombe Financials 31.12.23 18 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** ## **Note 14 Charity funds** ## **14.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General Fund|Unrestricted||990,100|386,023|-386,564|-||989,558| |CatalystBursary|Restricted||10,221|-|-|-|-|10,221| |Start|Restricted||216|-|-|-|-|216| |EndowmentFund|Endowment||914,993|-|-|-|-|914,993| ||||-|-|-|-|-|-| |Awardsfor All - Rewilding|Restricted||7,447|-|- 7,447|-|-|-| |CommunityMedicine Garden|Restricted||13,280|-|-9,711|-|-|3,569| |EldersArea|Restricted||13,358|-|- 12,404|-|-|954| |MD Funding|Restricted||8,594|-|-8,594|-|-|-| |Donations|Restricted|£100kdonation+ GiftAid|-|128,750|-53,600|||75,150| |Donations|Restricted||-|2,877|-|-|-|2,877| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||1,958,209|517,650|- 478,320|-|-|1,997,538| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓
✓||||| |||||✓|✓|||| Embercombe Financials 31.12.23 19 Charity Number: 1116793 Company Number: 5943952 Embercombe Annual Accounts for the period 01/01/2023 to 31/12/2023 ## **Section C Notes to the accounts (cont)** ## **Note 14 Charity funds** ## **14.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |General Fund|Unrestricted||1,041,610|255,975|-307,485|-|-|990,100| |CatalystBursary|Restricted||11,271|-|- 1,050|-|-|10,221| |Start|Restricted||216|-|-|-|-|216| |EndowmentFund|Endowment||914,993|-|-|-|-|914,993| ||||-|-|-|-|-|-| |Awardsfor All - Rewilding|Restricted||-|9,996|- 2,549|-|-|7,447| |CommunityMedicine Garden|Restricted||-|15,732|- 2,452|-|-|13,280| |EldersArea|Restricted||-|15,000|- 1,642|-|-|13,358| |MD Funding|Restricted||-|25,783|- 17,189|-|-|8,594| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||1,968,090|322,486|- 332,367|-|-|1,958,209| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓
✓||||| |||||✓|✓|||| Embercombe Financials 31.12.23 20 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Embercombe **On accounts for the year** Year Ended 31 December 2023 **Charity no** 1116793 **ended (if any) Set out on pages** Pages 1 to 4 Embercombe TAR document & pages 1 to 20 Embercombe financials document. I report to the trustees on my examination of the accounts of Embercombe (the Charity”) for the period ended **31 / 12 / 2023** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** Since the Charity’s gross income exceeded £250,000 your examiner must **examiner's statement** be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Date:** 27/11/2024 **Signed: Name:** Mr Jason Milden 1 **Oct 2018** **IER** **Relevant professional qualification(s) or body** FCCA **(if any):** **Address:** Darnells Chartered Accountants 30 Fore Street, Totnes, Devon TQ9 5RP ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**