2021-01-31-accounts - Earthlinks UK

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Charity number: 1133056

Company number: 06472901

(England and Wales)

Earthlinks Uk

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 January 2021

Contents Page For the year ended 31 Jan uary 2021

Report of the Trustees

Independent Examiner's Report to the Trustees

Statement of Financial Activities Statement of Financial Position Notes to the Financial Statement

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Detailed Statement of Financial Activities
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Earthlinks UK

Trustees Annual Report

for the period 01.02.2020 to 31.01.2021

Reference and Administration Details

Earthlinks UK is a registered charity in England and Wales with charity number 1133056 and registered with Companies House with number 06472901.

The principal address is 1, New Houses, Cott Road, Dartington, TQ9 6HQ, Devon, UK

The Charity Trustees during the year to 31 January 2021 were:

Mr Martin Crawford Mrs Anne Phillips Mr Mark Burton

Structure, governance and management

Earthlinks UK is constituted as a company limited by guarantee, incorporated with Companies House on 15 January 2008 and registered as a charity with the Charities Commission of England and Wales.

New trustees are appointed by resolution of the existing trustee body.

Objectives and activities

Objects

Earthlinks objectives are:

1) Promoting for the benefit of the public, the conservation, protection and improvement of the physical and natural environment in any part of the world and the prudent use of resources; 2) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment and sustainable development;

3) The relief of poverty and the improvement of the conditions of life in socially and disadvantaged communities in any part of the world by the promotion of sustainable means of achieving economic growth and regeneration;

Sustainable development means "development which meets the needs of the present without compromising the ability of future generations to meet their own needs”.

Activities

Earthlinks UK is currently running the following projects:

1) The Flow Partnership is an overarching project, working to disseminate knowledge of natural catchment measures to communities to resolve floods and droughts. At present, the project has partners in India, Slovakia, France and the UK. The Flow Partnership is working on the following projects:
a) Commitment Group for Climate and Water - CGCW (formerly GEEC) is a three year European Union Erasmus+ funded project, developing citizen and public expertise to restore water cycles and the climate. The project enables participating citizens from France, Great Britain and Slovakia, to innovate together a common foundation of knowledge and good practices for a model of “water and the recovery of the climate in the twenty first century.” In 2020-21, the project was drawn to a successful close.
b) Water-Up – Lead Partner: ARUP UK. The critical task of building and filming two largescale water retention structures in Karauli Rajasthan and disseminating the knowledge to communities in Colombia. In 2020-21 the team successfully applied the methods and materials of the work in India to a community in Colombia.
c) Thermal Infra Red Technologies for Environmental Decision Making in the Ganges – (TIRTEDMG) Lead Partner: Leicester University/UK. Satellite data from Leicester University, Ground sensor Data from IIT – Kanpur. The project developed a layering method for interpreting and presenting this data in farmer friendly and useful formats to communities locally that was then used in new funding bids.
2) Publishing the Holistic Science Journal – a unique and independent journal uncovering the living dynamic in the facts of science. A partnership with Ruskin Mill on the issue In Dialogue brought the journal to a new level of quality and professionalism.
3) Additional outreach on the subject of water

Achievements and performance

1) The Flow Partnership:

EU Erasmus + (CCGW)

In 2020, the project was completed with the writing of a report, the finalising of web material and assessing the success of the project with partners in relation to objectives. Some organised events, as a forum on climate change, had to be changed to online zoom calls. The option to defer the project because of the pandemic was however not taken and it was decided to end the project in the timescale originally planned.

The final report was submitted and after a period of deliberation and readjustment the report was accepted by the Erasmus + and the project monies were cleared and the project declared closed.

ARUP – WaterUp/Water School

The project was successfully trialled in Colombia . Due to the pandemic realities, the construction of 2 water holding structures has still to be completed and is planned to be realised within the coming financial year.

A global webinar was held on World Water Day 2021 to present the work of the project . The global Head of Water Arup and Dr Rajendra Singh also attended this Water School launch session.

Leicester University (TIRTEDMG)

A layering map was produced by us for the CZO ( critical zone observatory) of the project. The project was wrapped up with dissemination reports and story maps. Final Accounts are still being prepared before the project is declared closed.

2) Holistic Science Journal (HSJ)

A new issue was published with additional partners. The latest issue In Dialogue was produced in partnership with Ruskin Mill and launched in September.

The success of this collaboration feeds into a longer term relationship with both Ruskin Mill and Troy Vine of Schumacher College.

3) Presentations, New Ventures, Outreach and Partnership Building

Online presentations/workshops/courses - the following presentations were done:

1) African Alliance of NGO’s to start the Water School in Africa
2) Arup World Water Day Presentation and Launch of WaterWays (water school) platform
3) Presentation of TFP work at 3 different Universities and forums in India
4) United Nations SDG Symposium in collaboration with Football for Peace and Elemental Ecosystems
5) Workshop at the Leeds Business School
6) FAO webinar on Food Security
7) 2 courses taught online : Freedom and Colour and Goethe –in collaboration with Escoala Schumacher Brazil

New Ventures:

The online water school WATERWAYS ( https://waterways.world) was completed and launched . The water school is a research hub and methods portal to connect global communities with regeneration through water. It was launched with ARUP on World Water Day.
ONE POND FUND (https://onepondfund.org) was created for communities to source funds for their projects. This is a global fund.
A legally and financially independent NGO called Community Catchment Restoration Foundation (CCRF) was set up in India to source CSR funds from India for work in India. Pankaj Krisn Associates are the CAs managing the accounts and legalities there. At present CCRF is still seeking all the relevant permissions to operate. The funds for CCRF were sourced from India.

Outreach

Many useful short films were produced and partnered on as resource material for The Flow Partnership.

Water For All filmed by Ashok Meena for TFP
Johad filmed by William Thomas for TFP
Wooden Dams filmed by Elif Karkartal for TFP
Raingardens filmed by Elif Karkartal for TFP
ARUP Videos x 2 – created by Arup Media department for TFP

Proposals in collaboration with external producers for longer documentary films on our work have also been initiated. One proposal is with a French TV company and another enquiry was from Silverback Films for the BBC.

Partnership Building

Following new partnerships have been worked on in the year:

Organic India
Football for Peace
Elemental Ecosystems
Church of England Glebe Lands
Apricot Centre

Financial Review

Bankers: Lloyds Bank, 31 Fore Street, Totnes, Devon, TQ9 5HH Independent examiner/ accountant: Peter Ellington, Triple Bottom Line Accounting, Enterprise Centre, Room TEC 0.12, University of East Anglia

Monetary assets on 31-1-2021 stood at £36,650 (Compared to £57,251 at 31-1-2020)

Policy on reserves

Additional money is required for day to day operating capital and unusual expenses – there is a continuous attempt to raise core funding for each year.

Many funding applications were put in to source funds for the charity. Income was also generated from teaching online courses and consultation fees.

The reserves as of 31-1-2021 stood at £36,650

The policy on reserves is reviewed annually by the Trustees

Earthlinks Uk

Funds materially in deficit

There are no funds materially in deficit

Further Details

The pandemic was a serious challenge to The Flow Partnership, with much land based work postponed and world attention having shifted from environmental concerns. Many funding proposals have been put in for future work with the focus being on creating the realisation that pandemics need availability of water to manage them hence the importance of TFP work. This time period also provided an opportunity for long term digital projects to present key ideas suchas the Water Bank and to assemble methods in the Water School.

The charity does not have an endowment fund.

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Declaration

The trustees declare that they have approved the Trustees report aboveSigned as

a trustee on behalf of the charity’s trustees

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Martin Crawford
11/10/2021
Signature Print name Date
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Earthlinks Uk Independent Examiners Report to the Trustees For the year ended 31 January 2021

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, with the seeking of explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention 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.

Peter Ellington FAIA Triple Bottom Line Accounting Limited The Enterprise Centre University of East Anglia Norwich Norfolk NR4 7TJ

01 October 2021

Earthlinks Uk

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 January 2021

	Notes	Unrestricted	Restricted	2021		2020
		funds	funds
		£	£	£		£
Income and endowments from:
Donations and legacies	2	3,879	-		3,879		385
Charitable activities	3
CGCW		-	18,603		18,603		36,517
WaterUp		-	7,500		7,500		24,380
STFC/GDRF/LEIC		-	5,061		5,061		15,183
Other trading activites
Talks		750	-		750		-
Investments
Bank interest receivable		13	-		13		-
Total		4,642	31,164		35,806		76,465
Expenditure on:
Charitable activities	4/5	(32,224)	(27,694)		(59,918)		(99,347)
Total		(32,224)	(27,694)		(59,918)		(99,347)
Transfers between funds		(8,079)	8,079		-		-
Net movement in funds		(35,661)	11,549		(24,112)		(22,882)
Reconciliation of funds
Total funds brought forward		(38,944)	92,662		53,718		76,601
Total funds carried forward		(74,605)	104,211		29,606		53,719

Registered Number : 06472901

Earthlinks Uk Statement of Financial Position

As at 31 January 2021

	Notes	2021		2020
		£		£
Current assets
Cash at bank and in hand			36,651		53,719
			36,651		53,719
Creditors: amounts falling due within one year			(3,507)		-
Net current assets			33,144		53,719
Total assets less current liabilities			33,144		53,719

Net assets			33,144		53,719
The funds of the charity
Restricted income funds	10		104,211		92,663
Unrestricted income funds	10		(74,605)		(38,944)
Fair value reserve			3,538		-
Total funds			33,144		53,719

For the year ended 31 January 2021 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,
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the
preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr. Martin Crawford Trustee

1 October 2021

Earthlinks Uk Notes to the Financial Statements

For the year ended 31 January 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Repo rting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Earthlinks Uk meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Statement of cash flows

The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial stat ements on the grounds that the charitable company is small.

Funds

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations and grants which the donor has specified are to be solely used for particular areas of the charity's work.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.

Charitable activites

CGCW (formerly GEEC) is a three year European Union Erasmus+ funded project developing citizen and public expertise to restor e water cycles and climate.The project enables participating citizens from France, Great Britain, Slovakia, to innovate together a common foundation of knowledge and good practices for a model of “water and the recovery of the climate in the twenty first century "

WaterUp is a two-year initial collaboration with engineering company ARUP as start of a Global Water School to make available proven, local wisdom to resolve floods and droughts and regenerate healthy catchments. It will uncover, film and record successful communit y driven, decentralised water conservation methods in a language neutral format

Global Synapses researches how to bridge complex situations with simple community-led solutions.

Holistic Science Journal is a unique and independent journal uncovering the living dynamic in the facts of science publishing research work in phenomenology, Goethean Science and complexity

Allocation and appointment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support charity's activities. These costs have been al located between expenditure on charitable activities.

Irrecoverable VAT

Irrecoverable VAT is included in the Statement of Financial Activities, and is reported as part of the expenditure to which it relates.

2. Income from donations and legacies

Unrestricted funds Donations received Grants received 2021 £	2020 £ 845 3,034 3,879

385

385

Earthlinks Uk

Notes to the Financial Statements Continued

For the year ended 31 January 2021

3. Income from charitable activities

2021 £ Restricted funds CGCW Income from charitable activities WaterUp Income from charitable activities STFC/GDRF/LEIC Income from charitable activities	2020 £ 18,603 7,500 5,061 31,164	36,517 24,380 15,183
		76,080

4. Costs of charitable activities by fund type

osts of charitable activities by activity type Activities undertaken directly Grant funding of activities Support costs 2021 £ £ £ £ Support costs CGCW WaterUp STFC/GDRF/LEIC 19,219 1,633 19,545 796 - - 8,736 1,105 8,884 40,397 796 18,725 Unrestricted Restricted 2021 funds funds £ £ £ CGCW 7,094 12,921 WaterUp - 1,633 STFC/GDRF/LEIC 6,405 13,140 Support costs 18,725 - 32,224 27,694	2020 £ 28,751 2,738 28,429 59,918 2020 £ 20,015 1,633 19,545 18,725 59,918	16,112 43,409 28,612 11,214
		99,347
		18,161 48,933 32,253
		99,347

5. Costs of charitable activities by activity type

6. Analysis of support costs

				WaterUp			STFC/GDRF/LEI		2021
							C
	£		£			£		£		£
Management		178			23		182		383		1,431
IT		1,082			137		1,100		2,319		1,386
Human Resources		-			-		-		-		2,313
Governance costs		7,475			945		7,602		16,022		6,085
		8,735		1,105			8,884		18,724		11,215

Earthlinks Uk Notes to the Financial Statements Continued For the year ended 31 January 2021

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

Accountancy fees aff costs and emoluments Total staff costs for the year ended 31 January 2021 were: Salaries and wages	2021 £	1,092 29,782 29,782	2020 £	1,514
	2021 £		2020 £	33,237
				33,237

8. Staff costs and emoluments

9. Comparative for the Statement of Financial Activities

) Unrestricted Restricted 2020 funds £ funds £ £ Income and endowments from: Donations and legacies 385 - Charitable activities - 76,080 Total 385 76,080 Expenditure on: Charitable activities (11,214) (88,133 Total (11,214) (88,133) Transfers between funds (12,302) 12,302 Net movement in funds (23,131) 249 Reconciliation of funds Total funds brought forward (15,813) 92,414 Total funds carried forward (38,944) 92,663	385 76,080
	76,465
	(99,347)
	(99,347)
	-
	(22,882)
	76,601
	53,719

Earthlinks Uk

Notes to the Financial Statements Continued

For the year ended 31 January 2021

10. Movement in funds

Unrestricted Funds

Balance at 01/02/2020 Incoming resources £ £ General General (38,944) (38,944) Unrestricted Funds - Previous year Balance at 01/02/2019 Incoming resources £ £ General General (15,813) (15,813)		Outgoing resource £ 4,642	s Transfers £ (32,224) (32,224) s Transfers £ (11,214) (11,214)	s Transfers £ (32,224) (32,224) s Transfers £ (11,214) (11,214)	Balance at 31/01/2021 £ (8,079) (74,605) (8,079) (74,605) Balance at 31/01/2020 £ (12,302) (38,944) (12,302) (38,944)	Balance at 31/01/2021 £ (8,079) (74,605) (8,079) (74,605) Balance at 31/01/2020 £ (12,302) (38,944) (12,302) (38,944)
		4,642
		Outgoing resource £ 385 385
						(38,944)

Purpose of unrestricted Funds

General

General administrative costs and income related to the running of the charity and its' basic activities.

Restricted Funds

Balance at 01/02/2020 £ Incoming resources £ CGCW 36,809 STFC/GDRF/LEIC - WaterUp 55,853 92,662	Outgoing resources £ Transfers £ Balance at 31/01/2021 £ 18,603 (12,921) - 42,491 5,061 (13,140) 8,079 - 7,500 (1,633) - 61,720 31,164 (27,694) 8,079 104,211

Restricted Funds - Previous year

Balance at 01/02/2019 Incoming resources £ £ CGCW 16,404 STFC/GDRF/LEIC 1,127 WaterUp 74,883 92,414	Outgoing resources Transfers Balance at 31/01/2020 £ £ £ 36,517 (16,112) - 36,809 15,183 (28,612) 12,302 - 24,380 (43,409) - 55,854 76,080 (88,133) 12,302 92,663	Outgoing resources Transfers Balance at 31/01/2020 £ £ £ 36,517 (16,112) - 36,809 15,183 (28,612) 12,302 - 24,380 (43,409) - 55,854 76,080 (88,133) 12,302 92,663
		92,663

Notes to the Financial Statements Continued

Earthlinks Uk

For the year ended 31 January 2021

Purpose of restricted funds

CGCW

CGCW is a three year European Union Erasmus+ funded project developing citizen and public expertise to restore water cycles and climate.The project enables participating citizens from France, Great Britain, Slovakia, to innovate together a common foundation of knowledge and good practices for a model of “water and the recovery of the climate in the twenty first century.

WaterUp

WaterUp is a two-year initial collaboration with engineering company ARUP as start of a Global Water School to make available proven, local wisdom to resolve floods and droughts and regenerate healthy catchments. It will uncover, film and record successful community driven, decentralised water conservation methods in a language neutral format.

Global Synapses

Global Synapses researches how to bridge complex situations with simple community-led solutions.

STFC/GDRF/LEIC

Refers to the project Thermal InfraRed Technologies for Environmetnal Decision Making in the Ganges.

11. Analysis of net assets between funds

Net current assets / (liabilities) Net Asse Unrestricted funds General General Restricted funds CGCW WaterUp £ £ (3,507) 14,944 21,707 33,144 Previous year Net current assets / (liabilities) Net Asse £ £ Unrestricted funds General Restricted funds CGCW 21,339 WaterUp 32,380 53,719	ts (3,507) 14,944 21,707
	33,144
	ts 21,339 32,380
	53,719

Earthlinks Uk Detailed Statement of Financial Activities For the year ended 31 January 2021

2021 2020 £ £

INCOME AND ENDOWMENT Donations and legacies Donations Grants receivable Charitable activities Income from charitable activities (CGCW) Income from charitable activities (WaterUp) Income from charitable activities (STFC/GDRF/LEIC) Other trading activities Talks Investments Bank interest receivable Total incoming resources EXPENDITURE Charitable activities Cost of direct charitable activity (CGCW) Cost of grant funded charitable activity (CGCW) Cost of direct charitable activity (WaterUp) Cost of direct charitable activity (STFC/GDRF/LEIC) SUPPORT COSTS Management Management (CGCW) Management (WaterUp) Management (STFC/GDRF/LEIC) IT IT (CGCW) IT (WaterUp) IT (STFC/GDRF/LEIC) Human Resources Human Resources (CGCW) Human Resources (WaterUp) Human Resources (STFC/GDRF/LEIC) Governance costs Governance costs (CGCW) Governance costs (WaterUp) Governance costs (STFC/GDRF/LEIC)	845 3,034 3,879 18,603 7,500 5,061 31,164 750 750 13 13 35,806 (19,219) (796) (1,633) (19,545) (41,193) (178) (23) (182) (383) (1,082) (137) (1,100) (2,319) - - - - (7,476) (945) (7,602)		385 -
			385 36,517 24,380 15,183
			76,080 -
			- -
			-
			76,465 (16,112) - (43,409) (28,612)
			(88,133) (262) (705) (464)
			(1,431) (253) (683) (450)
			(1,386) (423) (1,139) (751)
			(2,313) (1,111) (2,997) (1,976)

Earthlinks Uk

Detailed Statement of Financial Activities Continued For the year ended 31 January 2021

Total resources expended

Net Expenditure

(16,023) (59,918) (24,112)	(6,084)
	(99,347)
	(22,882)

Document Information

Document

Title Earthlinks UK Accounts IE and Annual Report 2020-2021 ID 22784f0a-d079-4c29-89cb-c43c47272bca Status Signed Sender Tatiana Blana (lamon@triplebottomlineaccounting.com) Dept/business Triple Bottom Line Accounting Dept/business ID triple-bottom-line-accounting PDF Certified True

Signers

Name Authentication Martin Crawford mail@agroforestry.co.uk Email

History

Event	User	IP address	Date/Time
Earthlinks UK Accounts IE and Annual Report 2020-2021 created by Tatiana Blana	Tatiana Blana (lamon@triplebottomlineaccounting.com)46.17.160.196		Mon, 11 Oct 2021 07:56:39 +0000
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Annual Report 2020-2021
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