## **CAMBRIDGE CARBON FOOTPRINT LTD** 

_(A Company Limited by Guarantee)_ 

## **Statement of Accounts** 

## **For the Year Ended 31 December 2023** 

Company Registration Number – 05750297 Registered Charity Number - 1127376 



## **Cambridge Carbon Footprint Ltd TRUSTEES' ANNUAL REPORT 2023** 

|Legal and Administrative Information|1|
|---|---|
|Trustees’ Annual Report|2 - 7|
|Independent Examiner’s Report|8|
|Statement of Financial Activities 2023|9|
|Balance Sheet|10|
|Notes to the Accounts|11 – 18|





## **Cambridge Carbon Footprint Ltd TRUSTEES' ANNUAL REPORT 2023** 

## Legal and Administrative Information 

**Status:** Cambridge Carbon Footprint is a charitable company limited by guarantee, incorporated on 21 March 2006 and registered as a charity on 5 January 2009. 

Cambridge Carbon Footprint was established under a Memorandum of Association, which was amended to reflect the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles the members of the Trustee Board are elected at the AGM or can be appointed by resolution of the Board or co-opted by the Board. 

The following people served as trustees of the charity during 2023 and up to the date of this report: 

|**Trustees**|**Role**|**Date Elected**|**Date Resigned**|
|---|---|---|---|
|Tom Bragg||31 Oct 2008|31 Dec 2023|
|Bev Sedley|Chair|30 Nov 2009|31 Dec 2023|
|William McVey||1 Nov 2018|23 May 2024|
|Nicole Dang||25 July 2019||
|Elizabeth Peachey||28 Nov 2019||
|Shaun Lindsay||22 Sept 2022||
|Heather Plumpton||7 Dec 2022|23 May 2024|
|Iain Smith|Secretary|7 Dec 2022||
|Sandy Chidley||2 Feb 2023||
|Edmund Spanner||2 Feb 2023|19 Sept 2023|
|Kirsten Newble||4 Oct 2023||
|Edward Coulman-Cook|Treasurer|23 Nov 2023||



**Registered address:** The Bike Depot, 140 Cowley Road, Cambridge, CB4 0DL 

**Operational address:** The Bike Depot, 140 Cowley Road, Cambridge, CB4 0DL 

**Independent examiner:** Websters Cambridge Limited, 10 Wellington Street, Cambridge, CB1 1HW 

**Bank:** The Co-operative Bank, PO Box 250, Delft House, Southway, Skelmersdale WN8 6WT 

**Company registration no.** 05750297 

## **Registered charity no.** 1127376 

**Tel:** 01223 301842 **email:** info@cambridgecarbonfootprint.org 

1 



## **Cambridge Carbon Footprint Ltd** 

## **TRUSTEES' ANNUAL REPORT 2023** 

The Board presents its report and the financial statements for the year ended 31[st] December 2023. 

## **Objects of the Charity** 

The object of the Charity as stated in the Memorandum of Association is: 

“The promotion for the benefit of the public of the conservation, protection and improvement of the physical and natural environment by raising awareness of climate change and encouraging practical steps to reduce atmospheric carbon dioxide levels.” 

The trustees have considered the Charity Commission's guidance on public benefit, and they consider that Cambridge Carbon Footprint is fulfilling its obligations in this respect by achieving the above objective. 

## **Organisation** 

Cambridge Carbon Footprint (CCF) is administered by a Trustee Board who meet at least four times a year. Trustees who served during the year are detailed above. 

## **Projects, Activities, and Achievements** 

In 2023, we continued to expand our reach and impact across Cambridgeshire, working to build capacity within individuals, businesses, and communities to effectively reduce carbon emissions. This section provides an overview of our key projects and achievements over the past year. 

## _1. Community Outreach and Engagement_ 

In 2023, CCF continued to play a pivotal role in fostering meaningful climate action through community engagement. Recognising that social change is integral to addressing the climate crisis, we focused on creating experiences that inform, inspire, and empower individuals and communities to contribute to a more sustainable future. 

A highlight of our outreach activities was **The Shrink Lab** , our flagship event at the 2023 Cambridge Festival. This immersive experience, which attracted 920 participants, mainly families, was designed to challenge attendees to shrink their environmental footprint. The event provided practical guidance from scientists and environmental leaders and featured interactive exhibits that encouraged visitors to rethink their impact on the planet. 

Building on the success of The Shrink Lab, we began developing the **Imaginarium Legacy Toolkit** . With a small grant from the University’s Engagement Team, we undertook the creation of a comprehensive toolkit designed to help community groups, local authorities, and academics engage communities in environmental themes in imaginative and meaningful ways. This project further enhances our ability to build capacity for climate action and engagement in communities and workplaces, complementing our ongoing support for Repair Cafes and clothes swaps. 

Our commitment to reducing textile waste continued with our **Swishes (clothes swap)** initiative. In 2023, our Swish Kit supported 28 events across Cambridgeshire, diverting 1.9 tonnes of clothing from the waste stream and saving an estimated 51 tonnes of CO2e. These events not only promote reuse but also engage communities in discussions about sustainable fashion, as demonstrated by the involvement of the Histon and Impington Youth Eco Council, who shared their experiences on BBC Radio Cambridgeshire. 

Throughout the year, our outreach extended to a wide array of audiences through **stalls, talks and workshops** . We organised 39 events, with a particular focus on reaching diverse sectors of the community. Our volunteer Outreach Team played a crucial role in these efforts, engaging with the public in workplaces, shopping centres and community events across across Cambridgeshire. Their dedication was instrumental in making climate action accessible and relevant to a broad audience. 

2 



## **Cambridge Carbon Footprint Ltd TRUSTEES' ANNUAL REPORT 2023** 

## _2. Building Skills for Climate Action_ 

In 2023 we renewed our focus on training and empowering individuals and local communities to take a leading role in addressing the climate crisis. Recognising the unique position of these groups to respond and adapt to changing conditions, we delivered targeted programmes that enhanced their carbon literacy, organisational skills, and capacity to drive meaningful climate action at home and within their communities. 

The **Net Zero Now (NZN)** programme, funded by the South Cambridgeshire District Council’s Zero Carbon Communities grant and the National Lottery Community Fund, continued to flourish. This year, the programme was refined to better meet participant needs and expanded to reach new communities. NZN provided two sets of training sessions, one in the spring and another in the winter, combining practical workshops with theoretical learning. Across both seasons, 29 participants from South Cambridgeshire villages received training, supported by 21 guest speakers. The programme equipped participants with the skills and confidence to initiate and deliver local climate projects, many of which are already underway. 

In response to the growing interest in community energy, CCF, in collaboration with the Haslingfield and Harlton Eco Group (HHEG) and 2G3S, organised the **Reimagining Community Energy… Together** event. This event brought together over 80 attendees, including representatives from 15 local and regional groups, for a day of learning, networking, and idea-sharing. The programme featured expert speakers and facilitated group discussions, sparking new initiatives and providing valuable resources which will usefully inform future community energy projects. 

Our **Zero Carbon City Training** project, run in partnership with Cambridge City Council, continued to promote practical, localised climate action. Throughout 2023, we organised a series of training workshops and stalls, including the "How to Crack On With It: Practical Local Support to Reduce Your Carbon Footprint" seminar, which was delivered six times across the year. The seminars, attended by 145 participants, were well-received, with 80% of attendees reporting increased motivation to reduce their carbon emissions and over 90% feeling inspired to share their experiences with others. 

## _3. Increasing Access to Local Repair_ 

CCF made significant progress in promoting sustainable practices by increasing access to local repair services in 2023. Recognising the substantial environmental impact of everyday products—from resource extraction to manufacturing and transportation—we focused on extending the lifespan of these items through repair, thereby reducing waste and lowering carbon emissions. 

The **Cambridgeshire Repair Café Network (CRCN)** continued to expand its reach this year. Repair Cafes are community-driven events where individuals bring in broken items to be repaired by skilled volunteers. The network, which is part of a global movement of over 2,500 Repair Cafes, helps us to tackle carbon emissions and throwaway culture by promoting the circular economy at the local level. 

Thanks to the dedication of the community organisers and the resources we provide, the number of Repair Cafes in Cambridgeshire nearly doubled from 24 in 2022 to 45 in 2023. This growth was supported by the establishment of six new organising groups across the region. Six new organising groups were established across the region, including charities, neighbourhood associations, scouting groups, community centres, and community groups, expanding our reach and enabling more people to access repair services. The network facilitated the repair of 1,862 items, achieving a 64% repair success rate. These efforts not only prevented waste but also contributed to the avoidance of 28 tonnes of CO2 emissions and the prevention of 3.7 tonnes of waste. 

3 



## **Cambridge Carbon Footprint Ltd** 

## **TRUSTEES' ANNUAL REPORT 2023** 

To support the increasing demand for repair services, CCF introduced new systems, including a monthly newsletter and a streamlined process for volunteer repairers. Through these initiatives, 300 repair offers were facilitated by 115 experienced volunteers. Additionally, CCF collaborated with the Restart Project to establish our network on theirFixometer platform, enabling the measurement of emissions savings and waste reduction from local Repair Cafes. This data is crucial not only for measuring our impact but also for contributing to the Open Repair Alliance database, which supports the right to repair movement by documenting repair barriers and advocating for policy changes. 

2023 was marked by the forging of new partnerships and reaching broader audiences in our repair work. Notably, CCF organised a series of Repair Cafes at the Grand Arcade in Cambridge, with one event gaining significant attention by making the front page of the BBC News website and featuring on Radio 1 Newsbeat. CCF also celebrated International Repair Day with a Repair Café in collaboration with Sentec, a Xylem brand, and launched a fundraising campaign that was generously match-funded by Cambridge Design Partnership. 

In March 2023, CCF received 12-month funding from Cambridgeshire County Council to extend the success of the Cambridgeshire Repair Cafe Network to more areas across Fenland, Huntingdonshire, and East Cambridgeshire. This funding enabled the establishment of seven new Repair Cafes in communities including Huntingdon, Haddenham, Ely, St Neots, Wisbech, Ramsey, and Littleport. 

## _4. Reducing Home Energy Use_ 

The UK’s housing stock is among the least energy-efficient in Europe, leading to higher energy consumption and increased carbon emissions. In 2023, CCF continued to address these challenges through projects providing training, support and practical resources which enable them to improve the thermal and energy efficiency of their homes. 

Since its inception in 2009, the **Open Eco Homes (OEH)** project has been central to our efforts to engage the public in discussions around home energy efficiency and retrofitting. In 2023, we ran a total of 21 tours and talks, including a mix of in-person and online events. This year’s programme included 10 homes open on 12 different days and six popular online talks, such as "Cool Homes in a Heatwave." This year we offered a Home Energy Human Library, where participants could consult one-to-one with experts on their specific home energy queries. In total, 474 participants attended OEH events in 2023, with 61% of them being new to the project. Feedback indicated that 91% of respondents found the events useful or extremely useful for their own home improvements. 

Our **Thermal Imaging (TI)** programme, which began in 2010, saw another record-breaking year in 2023, with over 508 people trained and 303 camera loans. This programme allows homeowners to identify where their homes are losing heat due to poor insulation, draughts, and other issues. We had 14 volunteers hosting the cameras, making it easier for borrowers to access them locally. Despite increasing our capacity for training and camera loans, demand exceeded supply, highlighting the ongoing need for this service. Borrowers were also encouraged to survey other homes and community buildings, significantly extending the impact of the programme,one borrower surveyed 21 buildings. 

Many of our borrowers reported taking positive actions based on their surveys, such as upgrading double glazing, draught proofing, and considering how best to insulate loft spaces. These improvements are crucial steps toward reducing carbon emissions and making homes more energy-efficient. 

4 



## **Cambridge Carbon Footprint Ltd TRUSTEES' ANNUAL REPORT 2023** 

## _5. Building Influence in Cambridge and Beyond_ 

Effectively tackling the climate emergency requires strong connections and active collaboration. Throughout 2023, CCF expanded our influence by engaging with local councils, community leaders, and national networks. We participated in the City Council’s Local Climate Change Forum and remained actively involved with the Cambridgeshire Climate Emergency’s Climate Leaders Network. 

We also joined the Cambridgeshire Sustainable Travel Alliance, advocating for the creation of a Sustainable Travel Zone as a means to significantly reduce carbon emissions from travel in the Cambridge area. Our advocacy extended in our response to the ‘Making Connections’ Sustainable Travel Zone Consultation, where we pushed for enhancements to ensure the benefits would be distributed fairly across the community. 

On a national level, we represented the Cambridgeshire Repair Cafe Network at Fixfest in Cardiff, a UK-wide community repair conference. Additionally, as members of the Climate Coalition and the Community Repair Network, we continued to align our efforts with wider campaigning efforts, amplifying our impact and contributing to nationwide climate action. 

## _Summary_ 

In 2023, CCF organised or supported 160 events and activities, nearly doubling the 87 events we ran or supported in 2021. This total includes 89 events run by us, and a further 71 where we enabled or supported others to run them. We estimate a combined attendance for these events of 7,710 people. Through our projects we have expanded our reach and impact across Cambridgeshire and beyond, and made significant strides in reducing carbon emissions, empowering communities, and influencing policy. 

## **Financial review** 

Fundraising efforts have made a significant difference to our financial result this year. Our total income in 2023 amounted to £148,152 (2022 income £119,323). After total expenditure of £127,036 (2022 £77,196), we ended the year with a surplus of £21,115 (2022 surplus of £42,127). 

While we increased grants, donation and sponsorship income in 2023, we also increased activity spending. Average monthly staff headcount rose to 5 in 2023 (3 in 2022) to enable us to deliver on funded projects. With prudent management we were able to maintain a surplus. Unrestricted funds rose to £36,482 by the year end (2022 £26,181), however we will need to continue to work at recovering core costs through grant income where possible in 2024. All restricted funds either broke even or were in credit. 

Fundraising efforts since the year end have continued to improve our financial situation. In 2024 we received a new £15,000 contract from Cambridge City Council, and a grant for £25,000 of core funding from the Postcode Places Trust. 

## _Reserves_ 

Donation income is our primary funding source for our core fund – from which we support all of the organisation's fixed costs. As donated income cannot always be predicted, and the success of funding bids is not guaranteed, the trustees believe it is prudent for the charity to aim for a minimum reserve equivalent to three months expenditure. This will provide: 

- the ability to meet unforeseen expenditure, including costs arising should CCF be wound up (closedown costs, redundancy payments, return of grant funding); 

- flexibility in achieving our objectives; and 

- a financial ‘cushion’ until additional core funding can be secured. 

In accordance with the Charity Commission’s guidelines, the Trustees review this policy annually and consequently manage the cash flow in an appropriately prudent manner. 

5 



## **Cambridge Carbon Footprint Ltd** 

## **TRUSTEES' ANNUAL REPORT 2023** 

## _Investments_ 

Whenever cash is not required for short-term use, it has been held in a separate deposit account in order to earn some interest. The security of those invested funds is inevitably reflected in the low rate of interest currently earned. The decision was therefore taken in 2024 to consolidate funds in one current account. 

## **Responsibilities of the Board** 

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the board should follow best practice and: 

- select suitable accounting policies and apply them consistently 

- make judgments and estimates that are reasonable and prudent; and 

- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the company will continue on that basis. 

The board is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Board is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## _Recruitment, Appointment of Trustees_ 

Trustees, who are also Directors of the Company, are elected by members of the Company or appointed by resolution or co-option by the Trustees. 

## _Induction of Trustees_ 

Induction and training of Trustees is currently carried out informally but the Trustees will review this if and when the size of the Board increases. 

## _Trustees Indemnities_ 

In accordance with normal commercial practice, the charity has a policy of purchasing insurance to protect it from claims arising from negligent acts, errors or omissions occurring while on charity business. 

## _Risk Assessment_ 

The Board assesses the risks facing the charity on an ongoing basis; the key risks for this year were identified as: 

- Computer system failures or loss of data 

- Injury due to health and safety failure 

- Unreliable budgetary projections 

- Financial management difficulties 

The board gives attention to handling these risks and has an action plan to mitigate the key risks and clarify responsibilities for dealing with concerns. Key mitigating activities identified by the Board include: 

- Developing an IT recovery plan 

- Reviewing compliance with health and safety laws and regulations 

- Using established costing procedures for budgeting and bid preparation 

- Financial planning and budgeting, monitoring for financial and operational performance 

6 



## **Cambridge Carbon Footprint Ltd** 

## **TRUSTEES' ANNUAL REPORT 2023** 

## **Contribution of Volunteers** 

The charity receives help and support in the form of voluntary assistance in engaging the public and administering the charity. In 2023, 2,021 volunteers donated 12,770 voluntary hours (2022: 7,103 hours), equivalent to £153,240 calculated at the Real Living Wage. 

## **Members of the Board** 

Members of the board, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during 2023 and up to the date of this report are set out above. 

Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up. The total number of members at 31 December 2023 was 40. 

The company has taken advantage of the small companies exemption in preparing the report above. The trustees declare that they have approved the trustees' report (including directors' report) above. 

Approved by the Board on 27th September 2024 and signed on its behalf by: 

## **Edward Coulman-Cook** 

Director and Trustee 

7 



Cambridge Carbon Footprint Ltd
Independent Examlnevs Report to the Trust995 for the year onded 31 December 2023
I report lo the charity tru8tees on my examination of the accounts of the Company for the y8ar enda(I
31 December 2023.
Responsibilities and ba$1$ of roport
As the ch9rty'8 Iru81ees of the Gompany (and also ils dire¢lors for the purpos8s of comp8ny law) you
are responsible for the preparation of tha a¢coun15 in accordance wlh the requi18menl8 of the
Companies Act 2006 Ilhe 2006 ACYI.
Havlng satisfiod myself that the accounts of the Company ara not required lo be audited under Part
16 of the 20(K Act and are èligible for independent examin*ion. I report In respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'i.
In carrying out my examination I hav8 followed the DireGtions given by the Charity Commi88ion under
secl￿rt 145151 Ib) of the 2011 AGI.
Independent Examlnerts Statement
I have completed my examin8tion. I confim that no matters hw• ccine to my attention in cOnn￿tIon
with the examination giving me cause to believe..
{1} accounting records were not kept in reSp￿t of the Company as required by section 386 of the
2006 Ad., or
12) the accounts do not accc*d with those records.. or
(31 the acGounts do not comply with the accounting requlrements of section 396 ofthe 2006 Act
other than any requirement that the accounts give a Irue and fair view which is not a mater
considered as part of an independent examination.. or
{4} the accounts have not been prepared in accordance w((h the methojs and principles of the
Statement of Recommended Practice for accounting and reporting by chantie5 applicable lo
charities preparing their accounts in ￿COrdanCe with the Financial Reporting Standard
pplicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come aGr0s5 no other matters in connaction with the examinat￿n to
which attention should bg drawn in this report in order lo enable a propel underst8nding of the
accounts to be reached.
Gary Eves FCCA
Websters Cambridge Limited
A Tax, Legal and Accounting ffirm
10 Wgllinglon Street
Cambridge
CB1 1HW
7191202L

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **CAMBRIDGE CARBON FOOTPRINT LTD** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

**(incorporation an income and expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**Income from:**<br>Notes<br>Donations and legacies<br>Grants<br>3<br>Donations<br>Income from other trading activities<br>Fundraising and sponsorship<br>Investments<br>Bank interest<br>**Total income**<br>**Expenditure on:**<br>Charitable activities<br>4<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>10<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>10<br>**Total funds carried forward**<br>10|**Unrestricted**<br>**Restricted**<br>**2023**<br>**General**<br>**Funds**<br>**Total Funds**<br>**£**<br>**£**<br>**£**<br>-<br>18,995-<br>-<br>52,163-<br>-<br>71,158-<br>-<br>45,467-<br>-<br>29,173-<br>-<br>74,640-<br>-<br>--<br>-<br>2,270-<br>-<br>2,270-<br>-<br>84-<br>-<br>--<br>-<br>84-|**2022**<br>**Total Funds**<br>**£**<br>-<br>52,359-<br>-<br>65,423-<br>-<br>1,500-<br>-<br>41-|
|---|---|---|
||**-**<br>**64,546-**<br>**-**<br>**83,606-**<br>**-**<br>**148,152-**<br>-<br>44,141-<br>-<br>82,896-<br>-<br>127,036-<br>**-**<br>**44,141-**<br>**-**<br>**82,896-**<br>**-**<br>**127,036-**<br>**-**<br>**20,405-**<br>**-**<br>**710-**<br>**-**<br>**21,115-**<br>(10,104)-<br>-<br>10,104-<br>-<br>--<br>**-**<br>**10,301-**<br>**-**<br>**10,814-**<br>**-**<br>**21,115-**<br>-<br>26,181-<br>-<br>32,698-<br>-<br>58,879-|**-**<br>**119,323-**|
|||-<br>77,196-|
|||**-**<br>**77,196-**|
||||
|||**-**<br>**42,127-**|
|||-|
|||**-**<br>**42,127-**<br>-<br>16,752-|
||**-**<br>**36,482-**<br>**-**<br>**43,512-**<br>**-**<br>**79,994-**|**-**<br>**58,879-**|



The notes on pages 11 to 18 form part of these accounts. 

9 



## **CAMBRIDGE CARBON FOOTPRINT** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

|**BALANCE SHEET**||||||
|---|---|---|---|---|---|
||**Notes**||**2023**||**2022**|
|**Fixed Assets**||||||
|Tangible assets||-|--|-|51-|
|**_Total fixed assets_**|6|**-**|**--**|**-**|**51-**|
|**Current assets**||||||
|Debtors|7|-|10,224-|-|8,143-|
|Cash at bank and in hand||-|72,594-|-|56,737-|
|**_Total current assets_**||**-**|**82,818-**|**-**|**64,880-**|
|**Liabilities**||||||
|Creditors: amounts falling due within one year|8|-|2,824-|-|6,052-|
|**_Net current assets_**||**-**|**79,994-**|**-**|**58,828-**|
|||||||
|**_Total assets less current liabilities_**||**-**|**79,994-**|**-**|**58,879-**|
|**The funds of the charity:**||||||
|Restricted income funds||-|43,512-|-|32,698-|
|Unrestricted funds||-|36,482-|-|26,181-|
|**_Total charity funds_**|10|**-**|**79,994-**|**-**|**58,879-**|



For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. 

The notes on pages 11 to 18 form part of these accounts. 

Approved by the Board on                                                    2024 and signed on its 27th September 

Trustee 

10 



**CAMBRIDGE CARBON FOOTPRINT LTD** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **1 Accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **a) Basis of preparation** 

These accounts have been prepared under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) 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) issued in October 2019 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011. 

Cambridge Carbon Footprint Ltd meets the definition of a public benefit entity under FRS 102. 

## **b) Going concern** 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

With regards to the following year, the most significant area of uncertainty of the charity is the level of donation income which needs to be raised each and every year to fulfill a programme of events. 

## **c) Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Donations, grants and gifts are recognised when receivable. 

Income from Gift Aid tax reclaims is recognised for any donations with valid Gift Aid declarations in the same period as the donation. Gift aid is considered to be part of the original gift and is added to the same fund as the original donation unless the donor specifies otherwise.  Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income in debtors. 

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. 

Sponsorship from fundraising and events are recognised in income when the event takes place. 

Trading income is recognised on point of sale for both donated and purchased goods and services. 

## **d) Expenditure and irrecoverable VAT** 

Expenditure and liabilities are recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and is classified as expenditure on charitable activities. 

Expenditure on charitable activities includes the direct costs of activities undertaken to further the purposes of the charity and their associated support costs. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

11 



**CAMBRIDGE CARBON FOOTPRINT LTD** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **e) Governance and support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. 

Support costs are allocated across funds on the basis of employee time or allocated to the general fund. 

**f) Redundancy costs** The charity made no redundancy payments during the reporting period. **g) Grants** Grants awarded to other bodies are recognised when an acceptable grant application has been received from the applicant and has been approved by the trustees. 

**h) Financial instruments** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **i) Deferred income** No material item of deferred income has been included in the accounts. **j) Creditors** Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. **k) Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at best estimate of the amount required to settle the obligation at the reporting date. **l) Fixed assets** Equipment, furniture and fittings owned by the Company are capitalised at cost and are depreciated over two to four years on a straight line basis. **m) Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. **n) Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount. **o) Taxation** The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

12 



## **CAMBRIDGE CARBON FOOTPRINT LTD** 

## **Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **p) Fund accounting** 

Where the charity undertakes a specific project, as determined internally or by the external donor, all incoming and expended resources are accounted for separately through a separate fund. 

These funds are classifed as follows: 

Restricted funds -   Where the grant donor specifies how the funds should be applied. Unrestricted funds General reserve -   All other funds, which are available for general purposes. 

## **q) Pensions** 

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 5. Contributions outstanding at the year end were £758 (2022: £288). 

The money purchase plan is managed by NEST and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The charity has no liability beyond making its contributions and collecting and paying across the deductions for the employee’s contributions. 

Employer pension contributions are allocated to funds using the same calculation that the related salary costs are allocated to funds. 

## **r) Critical accounting estimates and areas of judgement** 

Estimates and judgements such as general expenditure accruals and the gift aid debtor are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

Based upon the results shown in these accounts, there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 

## **2 Legal status of the Charity** 

The Company is limited by guarantee, registered in England and Wales and does not have a share capital. As at 31 December 2023 there were 40 (2022 - 37) members. 

Members' liability is limited to £10 each in the event of the Company being wound up, while they are members or within one year after they cease to be a member, for payment of debts and liabilities contracted before they ceased to be a member. 

13 



**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **CAMBRIDGE CARBON FOOTPRINT LTD** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **3 Grant Income - Current Year** 

|Note<br>Cambridge City Council<br>Cambridge Forum (CFCI Trust)<br>South Cambridgeshire District Council<br>National Lottery<br>Other sources<br>**Grant Income - Prior Year**<br>Cambridge City Council<br>Cambridge Forum (CFCI Trust)<br>South Cambridgeshire District Council<br>National Lottery<br>Other sources<br>**4**<br>**Expenditure on Charitable Activities**<br>**-  Current Year**<br>Note<br>Staff Costs<br>5<br>Activities & Events including grants<br>Office costs<br>Finance & Governance costs<br>**Expenditure on Charitable Activities - Prior Year**<br>Staff Costs<br>5<br>Activities & Events including grants<br>Office costs<br>Finance & Governance costs<br>**Governance costs**<br>Included with the above expenses are governance<br>**Current year**<br>AGM expenses<br>Independent Examiner's fees<br>**Prior year**<br>AGM expenses<br>Independent Examiner's fees|Unrestricted Funds|Restricted Funds||
|---|---|---|---|
||**Core Fund**<br>**10**<br>**Outreach 13**<br>**£**<br>**£**<br>-<br>--<br>-<br>18,995-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--|**Repair Cafes**<br>**11**<br>**Open Eco-**<br>**Homes 12**<br>**Sustainable**<br>**Cities 14**<br>**Cambridge**<br>**Sustainable**<br>**Food 15**<br>**Net Zero Now**<br>**16**<br>**Thermal**<br>**Imaging 17**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>12,082-<br>-<br>3,000-<br>-<br>--<br>-<br>--<br>-<br>6,000-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>15,000-<br>-<br>11,095-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>1,267-<br>-<br>3,718-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--|**2023**<br>**TOTAL**<br>**FUNDS**<br>**£**<br>-<br>40,077-<br>-<br>--<br>-<br>26,095-<br>-<br>--<br>-<br>4,985-|
||**-**<br>**--**<br>**-**<br>**18,995-**|**-**<br>**28,349-**<br>**-**<br>**17,813-**<br>**-**<br>**--**<br>**-**<br>**--**<br>**-**<br>**6,000-**<br>**-**<br>**--**|**-**<br>**71,158-**|
||**£**<br>**£**<br>-<br>--<br>-<br>2,492-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--|**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>--<br>-<br>3,000-<br>-<br>7,000-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>2,000-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>15,000-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>10,000-<br>-<br>12,867-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--|2022 TOTAL<br>**£**<br>-<br>12,492-<br>-<br>2,000-<br>-<br>15,000-<br>-<br>10,000-<br>-<br>12,867-|
||**-**<br>**--**<br>**-**<br>**2,492-**|**-**<br>**12,867-**<br>**-**<br>**5,000-**<br>**-**<br>**7,000-**<br>**-**<br>**--**<br>**-**<br>**25,000-**<br>**-**<br>**--**|**-**<br>**52,359-**|
||Unrestricted Funds|Restricted Funds|**2023**<br>**TOTAL**<br>**FUNDS**<br>**£**<br>-<br>89,982-<br>-<br>18,579-<br>-<br>16,393-<br>-<br>2,082-|
||**Core Fund**<br>**10**<br>**Outreach 13**<br>**£**<br>**£**<br>-<br>27,070-<br>-<br>4,349-<br>-<br>3,654-<br>-<br>270-<br>-<br>5,794-<br>-<br>1,371-<br>-<br>1,633-<br>-<br>--|**Repair Cafes**<br>**11**<br>**Open Eco-**<br>**Homes 12**<br>**Sustainable**<br>**Cities 14**<br>**Cambridge**<br>**Sustainable**<br>**Food 15**<br>**Net Zero Now**<br>**16**<br>**Thermal**<br>**Imaging 17**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>18,091-<br>-<br>8,820-<br>-<br>7,176-<br>-<br>--<br>-<br>22,496-<br>-<br>1,981-<br>-<br>2,417-<br>-<br>785-<br>-<br>125-<br>-<br>9,975-<br>-<br>1,353-<br>-<br>--<br>-<br>4,318-<br>-<br>2,048-<br>-<br>675-<br>-<br>--<br>-<br>2,015-<br>-<br>172-<br>-<br>100-<br>-<br>240-<br>-<br>--<br>-<br>--<br>-<br>109-<br>-<br>--||
||**-**<br>**38,151-**<br>**-**<br>**5,990-**|**-**<br>**24,925-**<br>**-**<br>**11,893-**<br>**-**<br>**7,976-**<br>**-**<br>**9,975-**<br>**-**<br>**25,973-**<br>**-**<br>**2,153-**|**-**<br>**127,036-**|
||<br>**£**<br>**£**<br>-<br>22,855-<br>-<br>--<br>-<br>880-<br>-<br>795-<br>-<br>3,660-<br>-<br>--<br>-<br>628-<br>-<br>--|**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>13,919-<br>-<br>8,445-<br>-<br>7,668-<br>-<br>--<br>-<br>499-<br>-<br>--<br>-<br>424-<br>-<br>66-<br>-<br>510-<br>-<br>9,975-<br>-<br>59-<br>-<br>--<br>-<br>1,981-<br>-<br>1,866-<br>-<br>1,811-<br>-<br>--<br>-<br>227-<br>-<br>--<br>-<br>339-<br>-<br>258-<br>-<br>311-<br>-<br>--<br>-<br>20-<br>-<br>--|2022 TOTAL<br>**£**<br>-<br>53,386-<br>-<br>12,709-<br>-<br>9,545-<br>-<br>1,556-|
||**-**<br>**28,023-**<br>**-**<br>**795-**|**-**<br>**16,663-**<br>**-**<br>**10,635-**<br>**-**<br>**10,300-**<br>**-**<br>**9,975-**<br>**-**<br>**805-**<br>**-**<br>**--**|**-**<br>**77,196-**|
||costs as follows:<br>-<br>--<br>-<br>--<br>-<br>1,260-<br>-<br>--|-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--|**2023 TOTAL**<br>-<br>--<br>-<br>1,260-|
||(159)-<br>(66)-<br>-<br>504-<br>-<br>--|(9)-<br>(138)-<br>(78)- -<br>--<br>(150)- -<br>--<br>-<br>273-<br>-<br>208-<br>-<br>249-<br>-<br>--<br>-<br>16-<br>-<br>--|2022 TOTAL<br>(600)-<br>-<br>1,250-|



14 



## **CAMBRIDGE CARBON FOOTPRINT LTD** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

|Note<br>**5**<br>**Staff Costs - Current Year**<br>Salary costs<br>Employer's National Insurance<br>Employer's Pension contributions<br>Travel and subsistence<br>4<br>**Staff Costs - Prior Year**<br>Salary costs<br>Employer's National Insurance<br>Employer's Pension contributions<br>Travel and subsistence<br>4|Unrestricted Funds|Restricted Funds|**2023**<br>**TOTAL**<br>**FUNDS**<br>**£**<br>-<br>80,862-<br>-<br>--<br>-<br>8,948-<br>-<br>173-|
|---|---|---|---|
||**Core Fund**<br>**10**<br>**Outreach 13**<br>**£**<br>**£**<br>-<br>23,890-<br>-<br>3,925-<br>-<br>--<br>-<br>--<br>-<br>3,007-<br>-<br>424-<br>-<br>173-<br>-<br>--|**Repair Cafes**<br>**11**<br>**Open Eco-**<br>**Homes 12**<br>**Sustainable**<br>**Cities 14**<br>**Cambridge**<br>**Sustainable**<br>**Food 15**<br>**Net Zero Now**<br>**16**<br>**Thermal**<br>**Imaging 17**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>16,389-<br>-<br>7,994-<br>-<br>6,498-<br>-<br>--<br>-<br>20,367-<br>-<br>1,799-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>1,702-<br>-<br>826-<br>-<br>678-<br>-<br>--<br>-<br>2,129-<br>-<br>182-<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--<br>-<br>--||
||**-**<br>**27,070-**<br>**-**<br>**4,349-**|**-**<br>**18,091-**<br>**-**<br>**8,820-**<br>**-**<br>**7,177-**<br>**-**<br>**--**<br>**-**<br>**22,496-**<br>**-**<br>**1,980-**|**-**<br>**89,983-**|
||**£**<br>**£**<br>-<br>21,876-<br>-<br>-<br>-<br>-<br>909-<br>-<br>-<br>71-<br>-|**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>13,298-<br>-<br>8,146-<br>-<br>7,324-<br>-<br>-<br>476-<br>-<br>--<br>-<br>-<br>-<br>-<br>-<br>-<br>--<br>-<br>510-<br>-<br>270-<br>-<br>310-<br>-<br>-<br>20-<br>-<br>--<br>-<br>110-<br>-<br>29-<br>-<br>35-<br>-<br>-<br>2-<br>-<br>--|**2022 TOTAL**<br>-<br>51,120-<br>-<br>-<br>2,019-<br>-<br>247-|
||**-**<br>**22,856-**<br>**-**<br>**--**|**-**<br>**13,918-**<br>**-**<br>**8,445-**<br>**-**<br>**7,669-**<br>**-**<br>**--**<br>**-**<br>**498-**<br>**-**<br>**--**|**-**<br>**53,386-**|



No employee received remuneration amounting to more than £60,000. 

The average monthly head count during the year was 5 (2022 - 3). 

15 



**CAMBRIDGE CARBON FOOTPRINT LTD** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**6**<br>**Fixed Assets**<br>Fixtures, fittings & equipment<br>**Cost**<br>As at 1 January 2023<br>Additions<br>As at 31 December 2023<br>**Depreciation**<br>As at 1 January 2023<br>Charge for year<br>As at 31 December 2023<br>**Net book value**<br>As at 1 January 2023<br>As at 31 December 2023<br>**7**<br>**Debtors**<br>Debtors<br>Other debtors<br>Prepayments and accrued income<br>All debtors are recoverable in less than one year.<br>**8**<br>**Creditors:**Amounts falling due within one year<br>Creditors and accruals<br>Payroll liabilities<br>**9**<br>**Analysis of net assets between funds - Current Year**<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Net assets as at 31 December 2023<br>**Analysis of net assets between funds - Prior Year**<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Net assets as at 31 December 2022|**2023**<br>**£**<br>-<br>5,910-<br>-<br>--|**2022**<br>**£**<br>-<br>5,910-<br>-<br>--|
|---|---|---|
||**-**<br>**5,910-**<br>-<br>5,859-<br>-<br>51-<br>**-**<br>**5,910-**<br>**-**<br>**51-**<br>**-**<br>**--**<br>**2023**<br>**£**<br>-<br>1,260-<br>-<br>8,614-<br>-<br>350-<br>**-**<br>**10,224-**<br>**2023**<br>**£**<br>-<br>2,066-<br>-<br>758-<br>**-**<br>**2,824-**<br>**General**<br>**funds**<br>**£**<br>-<br>--<br>-<br>39,307-<br>(2,824)-|**-**<br>**5,910-**<br>-<br>5,786-<br>-<br>73-<br>**-**<br>**5,859-**<br>**-**<br>**124-**<br>**-**<br>**51-**<br>**2022**<br>**£**<br>-<br>--<br>-<br>7,793-<br>-<br>350-<br>**-**<br>**8,143-**<br>**2022**<br>**£**<br>-<br>3,954-<br>-<br>2,098-<br>**-**<br>**6,052-**<br>**Restricted**<br>**2023 Total**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>-<br>--<br>-<br>--<br>-<br>43,511-<br>-<br>82,818-<br>-<br>--<br>(2,824)-|
||**-**<br>**36,483-**|**-**<br>**43,511-**<br>**-**<br>**79,994-**|
||**General**<br>**funds**<br>**£**<br>-<br>51-<br>-<br>32,073-<br>(5,943)-|**Restricted**<br>**2022 Total**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>-<br>-<br>51-<br>-<br>32,807-<br>-<br>64,880-<br>(109)-<br>(6,052)-|
||**-**<br>**26,181-**|**-**<br>**32,698-**<br>**-**<br>**58,879-**|



16 



**CAMBRIDGE CARBON FOOTPRINT LTD** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **10 Funds and Reserves** 

Separate funds have been established for the following reasons: 

|**Restricted funds**||
|---|---|
|Repair Cafes|Funded primarily by grants from South Cambridgeshire District Council,|
||Cambridgeshire County Council, this fund supports the growth of community|
||repair by providing training, resources and ongoing support to a growing|
||community of repairers and organisers.|
|Open Eco-Homes|Through providing opportunities to visit properties that have applied|
||ecological methods and practices, this project provides inspiration and|
||advice to anyone looking to create a property that is more energy efficient|
||and environmentally friendly.|
|Sustainable Cities|Funded by Cambridge City Council, a programme of events and activities|
||designed to encourage and support Cambridge residents to understand and|
||reduce their carbon emissions across all four areas of the carbon footprint:|
||food, energy, shopping and transport.|
|Cambridge Sustainable Food|A network of individuals and organisations, formerly hosted by CCF but now|
||independent, that have come together to promote sustainable food in|
||Cambridge, working on four key areas: food waste, healthy and sustainable|
||diets, food poverty and developing a food hub for Cambridge.|
|Net Zero Now|Funded by South Cambridgeshire District Council and the National Lottery,|
||providing training and support to  build the knowledge and confidence in|
||local communities to accelerate the move to net zero emissions.|
|**Unrestricted funds**||
|Outreach|This project is delivered on behalf of Cambridge City Council and is aimed at|
||encouraging residents to take meaningful action to reduce their climate|
||impact, by delivering stalls, training and resources which offer practical,|
||localised support.|
|Core Fund|The general fund of CCF, providing support for the administrative functions|
||of the charity as well as activities not fully-funded from other sources.|



## **Movements on Funds - Current Year:** 

||**ance at**<br>**1 January**<br>**2023**|**ance at**<br>**1 January**<br>**2023**|**Incoming**<br>**Resources**|**Incoming**<br>**Resources**|**Outgoing**<br>**Resources**|**Transfers**<br>**between**<br>**Funds**|**Transfers**<br>**between**<br>**Funds**|**Balance at**<br>**31 December**<br>**2023**|**Balance at**<br>**31 December**<br>**2023**|
|---|---|---|---|---|---|---|---|---|---|
|||**£**||**£**|**£**||**£**||**£**|
|**Restricted Funds**||||||||||
|Repair Cafes|-|10,854-|-|38,598-|(24,925)-|-|--|-|24,526-|
|Open Eco-Homes||(2,351)-|-|28,900-|(11,893)-|-|--|-|14,655-|
|Sustainable Cities||-|-|--|(7,976)-|-|7,976-|-|--|
|Cambridge Sustainable Food||-|-|10,000-|(9,975)-||(25)-|-|--|
|Net Zero Now|-|24,195-|-|6,107-|(25,973)-|-|--|-|4,329-|
|Thermal Imaging|-|--|-|--|(2,153)-|-|2,153-|-|--|
||**-**|**32,698-**|**-**|**83,604-**|**(82,897)-**|**-**|**10,104-**|**-**|**43,511-**|
|**Unrestricted Funds**||||||||||
|Core Fund|-|26,181-|-|45,426-|(38,151)-||(10,104)-|-|23,352-|
|Outreach||-|-|19,120-|(5,990)-|-|--|-|13,130-|
||**-**|**26,181-**|**-**|**64,546-**|**(44,141)-**||**(10,104)-**|**-**|**36,482-**|
|||||||||||
|**Total Funds**|**-**|**58,879-**|**-**|**148,150-**|**(127,037)-**|**-**|**--**|**-**|**79,994-**|



17 



**CAMBRIDGE CARBON FOOTPRINT LTD** 

**Company Registration Number - 05750297 Registered Charity Number - 1127376** 

**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **10 Funds and Reserves (continued)** 

|**Movements on Funds - Prior Year:**<br>**Restricted Funds**<br>Repair Cafes<br>Open Eco-Homes<br>Sustainable Cities<br>Cambridge Sustainable Food<br>Net Zero Now<br>**Unrestricted Funds**<br>Core Fund<br>Outreach<br>**Total Funds**|**Balance at**<br>**Incoming**<br>**Outgoing**<br>**Transfers**<br>**Balance**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>3,648-<br>-<br>23,869-<br>(16,663)-<br>-<br>-<br>10,854-<br>-<br>-<br>8,284-<br>(10,635)-<br>(2,351)-<br>-<br>733-<br>-<br>7,000-<br>(10,300)-<br>-<br>2,567-<br>-<br>-<br>19-<br>-<br>10,000-<br>(9,975)-<br>(44)-<br>-<br>-<br>-<br>25,000-<br>(805)-<br>-<br>-<br>24,195-|
|---|---|
||**-**<br>**4,400-**<br>**-**<br>**74,153-**<br>**(48,378)-**<br>**-**<br>**2,523-**<br>**-**<br>**32,698-**|
||-<br>14,611-<br>-<br>42,678-<br>(28,023)-<br>(3,085)-<br>-<br>26,181-<br>(2,259)-<br>-<br>2,492-<br>(795)-<br>-<br>562-<br>-|
||**-**<br>**12,352-**<br>**-**<br>**45,170-**<br>**(28,818)-**<br>**(2,523)-**<br>**-**<br>**26,181-**|
|||
||**-**<br>**16,752-**<br>**-**<br>**119,323-**<br>**(77,196)-**<br>**-**<br>**-**<br>**58,879-**|



## **11 Related Parties** 

The Trustees neither received nor waived any emoluments during the year (2022 - £nil). One Trustee was reimbursed £518 in relation to office expenses incurred on the Charity's belhaf (2022 - £62). 

No Trustee received payment for professional or other services supplied to the charity (2022 - £nil). 

During the year aggregate donations were received from 4 trustees and their close family (2022 - 6) amounting to £18,690 (2022 - £29,040). 

18