REGISTERED COMPANY NUMBER: 06857784 {England and Wales) REGISTERED CHARITY NUMBER: 1155507 ort of the Trustees and Flnanclal Statements for tho Year Ended 31 March 2024 for Earth Bulldln Uk and Ireland Llmlted Mander Duffill Chartered Accountants The Old Post Office 4143 Market Place Chippenham Willshire SN15 3HR
Earth Buildin UK and Ireland Llmited Contents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Actlvltles Balance Sheet Notes to the Flnanclal Statements 10 to 13 Detalled Statement of Flnanclal Acllvltles 14
Earth Buildin UK and Ireland Limited Re ort of the Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, presenl their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopied the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and alms To advance education and knowledge for the public benefit, in particular but not exclusively by providing skills and knowledge on the use of earth as a building material through training, advocacy. consultancy, promoling research and disseminating the useful resulls of such research. Slgnlf Scant actlvlties EBUKI started with a meeting. in 2007, of people and organisalions interested in increasing and normalising earth in conslruclion. To make earth building normal requires more research, more teaching and training, more standards, more assessment, more information, more networking, more built examples, more experienced professionals. in other words more of lots of different activities! So, we agreed that an organisalion, which fostered the use of earth as a building material in all ils forms was essential. We have had a great deal of success and continue to grow our organisation from strength to strength. What we do.. increase awareness about earth building keep our website and social media resources updated on a range of earth building topics provide expert speakers and workshop leaders al our National events arrange information gathering and dissemination work with National and International partners to wrile, publish and set new standards for earth building techniques develop accredited standards in training for earth builders send earth builders, trainers and assessors for accredited training work to develop a library of information about materials and techniques work to develop a mapping facility of UK and Irish earth buildings act as an umbrella for research, development and practice funding applications participate aclively in a European earth building neOrk pursue a range of agendas, which make the use of earth much easier encourage similar earth building organisations in Affica coordinate with joint research (Currenlly exploring opporlunities in India) Publlc benefSt When considering the aims of the charity the trustees have had regard lo the guidance issued by the Charity Commission on Public Benefit Page 1
Earth Buildin UK and Ireland Limited Re ort of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Projects -CobBauge -OWHL -Tudor Trust 'hard to reach. -Lets Build With Earth Zimbabwe Activities -website -Newsletter -Erasmus+ -Assessors and the new NOS -Earth Building Europe -Histoiic England -Training Trainers -MoU -UNESCO Report -Equipment Events -Clayfest Fundraising -Training -Applications Bookkeepin9 -systems -challenges Ireland -Organisation Opening remarks EBUKI have continued to operate in a wide area of activities, events. projects and partnerships in the field of earth building from training, research. awareness raising, networking and fundraising. EBUKI continue as active and successful advocates of all things earth building. encouraging others in the UK, Europe and Africa. Funding and our ability to support and retain volunteers and employees is changing. the past year has seen money paid lo a number of project officers and execs with more to come from projects and core funding. Systems for both fundraising and the management of funds are in a state of flux. Pro CobBauge CobBauge 2 was completed last year with activities, meetings, events and. Tom and Emily have made a very strong team in the management of this project. We attended the final meetin9 in Caen in March which included technical, managemenl and dissemination elements. We hosted project partners Francois and Raphael of Parc naturel régional des Marais du Colentin et du Bessin (PnrMCB) in a visit to the new build at Fakenham. Plymouth have applied for Innovate funding for a feasibility study on prefabricalion whrch has now begun. we Conlinue lo communicate with them in hopes of being involved. How CobBauge is exploited by us. by our members or the wider public is perhaps something we continue lo work on. A'real, build is now scheduled lo start in Kings Cross for an organisation called Global Generation. we are crdinating with them the use of formworks, processing of materials and training. Page 2
Earth Buildin UK and Ireland Limited ort of the Trustees for the Year Ended 31 March 2024 OlJlJHL Although the OWHL (Our Way Heritage Lives) Projecl came to an end in 2022 it transpires that there were mental health issues affecting our lead in Ihe project. This resulted in poor reporting, poor drawdown of funds and overall a very unclear outcome from the project, lessons learned in best practice for instance. We need to review how we manage a silualion like this in the future to avoid falling into similar problems. Who should lead this review and how it is conducted are topics for comment by the Trustees. Hard to reach Funding has been exiended in particular to Earth Training to Rewilding Youlh CIC in Hull by both Rebecca Reid and Miki Zea and by Annabel Cameron Duff. This has been another case where our costs have allowed partners to malch fund and therefore go further. Full reports have been submitted for these events. We agreed a request frorn Rewilding Youth CIC for more funding. They have been good partners and achieved a lot, extendin9 hard to reach from Scotland now into England. Lets Build With Earth Zimbabwe LBWEZW has been slow moving. The social media account has been kept up, some online meetings have taken place. However. we have lost Iwo key staff members al Ihe National University NUST which has affected how we communicate and this requires attention. On the other hand we continue to support the Soft Foot Alliance Trusl where we delivered trainer training in 2022. They have had land granted them and permission lo build a training centre which is now Undeay. This has involved quite a bit of advice over the year in testing, materials and approaches. This project will become more exemplary over time and provide a basis for grovAh of our project. We are discussing a further visit to them in 2024. Aclivilies Website This year saw the launch of the website, spearheaded by Emily and Morgan with other help. The new web page has a lol of information, resources and potential to build on. In particular the members area and directory is beginning to take shape under the guidance of Maria Sanchez. With Emilies guidance Ihe website is being used more and more as a resource for our social media and other aclivilies. a great boost to our presence. Erasmus+ Clearly we are no longer in the European system but we continue to meet with our European partners and have cordial relationships. In the final round of Erasmus mobilities we offered places to self funding participants and all of these were taken up. We could develop this ourselves and continue lo send learners in groups to partners who would willingly and gratefully accept them but it is a job of coordination which takes some time and applscation. Assessors and the New NOS Following the drafting of the new NOS we have got stuck on the allocation of SCQF Level and Credit Points to a Unit. Despite allocation core funds to Ihe task our hvo assessors have not been able to find lime to achieve this task. However we are now in discussion with Carrington Lime who deliver NOCN accredited training for lime and wish to do so with earth as well. They were very complimentary lowards the new earth NOS and we will work together on the credit points to get il published finally and help Ihem deliver their training and assessment. introducing them to the ECVET work and training lools we have developed. Earth Building Europe We continue lo attend EBE quarterly meelings and try to be helpful despite being outside the European funding structures. Tobias has attended some of these meetings now and gaining an understanding of what EBE is, does and how we relate to it. They are looking for a new coordinating team which we have declined for now. Page 3
Earth Bulldln UK and Ireland Llmited ort of the Trustees for the Year Ended 31 March 2024 Historic England Jeffrey Hart and his technical partner filmed and produced work in 2022. There has been a protracled negotiation over the scripts. content and presentalion of the footage which by the end of the year were not fully agreed. This has now been reviewed and Ihe work to complele has been taken on by Tom. It remains the case that HE are interested in the production of this material and we remain hopeful to expand this work on the successful completion of Ihis demonstration project. Training Trainers {JUMP! Aclivilies) Training trainers is something which has shown a lot of promise. However. we have not gone as far last year as the year before. Many faculties are sending learners to HG Matthews for visits, there is inleresl in the lopic but trainerslteachers are not so keen to engage and learn themselves. We ran training in Edinburgh following the trainerllearner training we did there but the leaching staff were not keen lo get their hands dirty despile the enthusiasm of the earlier session. This 15 an area we keep pursuing, 2024 is already showing a bit of promise. Mou Yet to sign but everything is in place to do so. UNESCO Chair We are currently assembling responses for the 2021-2023 report. We finally saw the 2019-2020 report bul UK submissions were missing. We quickly sought clarification, added our inputs again and Ihese were well received, changing the picture quite subslantially. The report is delivered in French and we requested soft copy to be able to translate into English and sent a copy back to UNESCO. They think the next one will be in English and French! The reporting process is a useful one, obliging us to interacl with partners to understand better what they are doing, publishing and so on. It gives us the standing and structure to do so which possibly wouldn't gain the same response if it were just us asking. That raise in profile is useful as well as showing how much things are changing, with more Universtties reporting in part due to the training we 8re providing. This is an area for reflection and publicising through the website and elsewhere perhaps. Events Futurebuild ACAN were the group negotiating with Futurebuild rather than NBUK and no funding was forthcoming lo us which has affected our interest in showing there again. We did not show there for the first time in a long time, perhaps the opportunity to do so should be offered to others? Clayfest We produced a really good program online again with the range of speakers and audience from around the world which online allows. However we still need to start the planning and publicising earlier not to be playing to empty houses. We capture the events and put them online but more at the live event would be better for the events and the funding Ihey bring. Talking Shops are a monthly opportunity for members to join a discussion. ask questions, bring experience and meel us and each other. It is going well and we need to agree a schedule of hosts to take it foard. Fundraising Tudor Trust have remained solid funding partners and important continuity for match funding bids bul have now undergoing a big reslrucluring. The final payment from them has been made but no new bids are being accepted. We continue to pursue project funding through education and training work bul should be bidding for funding lo allow us to provide that trainer Iraining to institutions free of charge. We have invoiced quite a number of instilulions, building a network and reputation with them which we need to build upon. Filling the European funding gap still requires serious work, attention and direction. Bookkeeping Is now in such good shape we are able to project forward for at least two years in some clarity as well as support fundraising bids in a professional mannerwhich was previously much harder. This is bringing a clarity lo what we do which means long discussion at the AGM can focus more on what is achievable and less on what is desirable. Page 4
Earth Buildin UK and Ireland Limited ort of the Trustees for the Year Ended 31 March 2024 Challenges Funding, succession, direction of travel. Ireland No movement this year except in sending learners on mobilities. So we have some membership there but little appetite to join Ihe wider discussion. Finally We hope that a live Clayfest will bring people together and give an opportunity to enliven us as an organisalion. Keeping things going in the current climate has it's challenges. And yet the inlerest in earth as a material in conservation and new build I would say has never been greater since we began. We have a reputation for driving issues forward. The big issue now is I think funding, with money to pay a fundraiser we should be growing faster than we have done and doing more. The team are incredible and I want to thank them for the persistence, creativity. energy, humour, vision, good spirits and support they offer Ebuki and each olher in what has been another hard year, and continued over the years. In particular I want to thank Emily Thank you all so much, I really look forward to buying you all a drink as soon as possible. FINANCIAL REVIEW Flnanclal poslllon For Ihe year ended 31 March 2024, the charity is reporting a surplus of £25.665 (2023: £32,592 deficit). Reserves pollcy The charity is looking to generate a reserve level of £10.000 going foThvard. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is conlrolled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. Charlty constltutlon The Charity is Consliluted by association. Recrultment and appolntment of new trusteos When appointing new trustees, the board will give consideration to the skills and experience, and Ihe mix of existing trustees in order to ensure thal the commitlee has the necessary skills to contribule fully to the pre school's developrnent. Inductlon and tralnlng of new trustees Vvhen appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order lo ensure that Ihe committee has Ihe necessary skills to contribute fully to the charity's aims. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06857784 (England and Wales) Reglstered Charlty number 1155507 Registered office The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR Page 5
Earth Buildin UK and Ireland Limited ort of the Trustees for the Year Ended 31 March 2024 Trustees Dr L E Cooke T Carlelon-Prangnell Trustee Ms R Artis Trustee R Brittain Trustee Company Secretary T Carleton-Prangnell Independent Examlner Andy Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Willshire SN15 3HR Approved by order of the board of trustees on and signed on its behalf by= Tobias Caileloii.Praiignell (Dec 5, 2024 13..30 GMT) T Carlelon-Prangnell - Trustee Page 6
Inde endent Examinerfs Re ort to the Trustees of Earth Buildin UK and Ireland Limited Independent examiner's report to the trustees of Earth Building UK and Ireland Limited {'the Company.) report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of Ihe accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounls of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying oul my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matlers have come to my attention in connection wilh the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 the accounts do not accord wilh those records; or the accounts do nol comply with the accounting requirements of Section 396 of the 2006 Act other Ihan any requirement Ihal the accounts give a true and fair view which is nol a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financkql Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other malters 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. Andy Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR Dale: Page 7
Earth Buildin UK and Ireland Limlted Statement of Finan¢lal Actlvltlos for the Year Ended 31 March 2024 31.3.24 Unrestricted fund 31.3.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 16,354 15,858 Charitable actlvltles Erasmus Cobbauge Clayfesl Education HE FILMS Africa Hard to Reach 11,181 16,487 12,074 12,963 11,257 8,338 11,650 7,000 4.534 10,000 Investment income 182 53 Total 79.241 EXPENDITURE ON Raising funds 28,643 30,198 Charltabla actlvltles Erasmus JUMPI Cobbauge Clayfesl Our Way Heritage Lives Education HE FILMS Africa Hard to Reach 37,672 1,586 13,118 900 1,451 1,310 14,205 967 6,604 1,204 Total NET INCOMEI(EXPENDITURE} 25,665 (32.592) RECONCILIATION OF FUNDS Total funds brought foThYard 30,178 62.770 TOTAL FUNDS CARRIED FORWARD The notes fonn part of these financial statements Page 8
Earth Buildin UK and Ireland Limited Balance Sheet 31 March 2024 31.3.24 Unrestricted fund 31.3.23 Total funds Notes CURRENT ASSETS Debtors Cash at bank 10,000 46,875 1,310 29,792 56.875 31,102 CREDITORS Amounts falling due within one year {1.032) (924) NET CURRENT ASSETS 55,843 30,178 TOTAL ASSETS LESS CURRENT LIABILITIES 55,843 30.178 NET ASSETS 55,843 30,178 FUNDS Unreslricled funds TOTAL FUNDS 30,178 The charitable company is entilled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have nol required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial slatements which give a true and fair view of the state of affairs of the charitable company as 8t the end of each financial year and of ils surplus or deficit for each financial year in accordance wilh the requirements of Sections 394 and 395 and which otheise comply with Ihe requirements of the Companies Act 2006 relaling to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The_-financial statemenls were approved by the Board of Trustees and aulhorised for issue on . and were signed on its behalf by: fobia5Carleton-Prangnell IDec 5. 2024 13-.30GMTI T Carleton-Prangnell - Trustee The notes form part of these financial statements Page 9
Earth Buildtn UK and Ireland Limited Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparlng the flnanclal statements The financial statements of the charitable company, which is a public benefit entity undef FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities: Stalement 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. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the chaiity has entitlement lo the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expendilure as soon as there is a legal or constructive obligation committing the charity to that expenditure. il is probable that a transfer of economic benefits will be required in seltlemenl and the amount of the obligation can be measured reliably. Expendilure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Vilhere costs cannot be directly atlribuled to particular headings they have been allocated to activities on a basis consistent with Ihe use of resources. Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular reslricted purposes within the objects of th8 charity. Restrictions arise when specified by Ihe donor or when funds are raised lor particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre purchase and leaslng commSlments Rentals paid under operating leases are charged to Ihe Statement of Financial Activities on a straight line basis over the period of the lease. INVESTMENT INCOME 31.3.24 31.3.23 Current account interest 182 53 Page 10 continued...
Earth Bulldin UK and Ireland Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2024 RAISING FUNDS Ralsing donations and legacles 31.3.24 31.3.23 Support costs 30,198 NET INCOMEI(EXPENDITURE) Nel incomel(expenditure) is slated after chargingl(crediting): 31.3.24 31.3.23 Auditors, remuneration for non audil work Other operating leases 1.032 925 37 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Prepaymenls and accrued income 1.310 10.000 10.000 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Accruals and deferred income 924 MOVEMENT IN FUNDS Net rnovement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 30.178 25,665 55,843 TOTAL FUNDS 30.178 25,665 55.843 Page11 continued...
Earth Buildin UK and Ireland Limited Notes to Ihe Flnanclal Statements - ¢ontlnued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 79.241 (53.576) 25,665 TOTAL FUNDS 79.241 53.576) 25,665 Comparatlves for movoment In funds Net movement in funds At 31.3.23 At 1.4.22 Unrestrlcted funds General fund 62,770 (32.592) 30,178 TOTAL FUNDS 32 592) Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 58,690 (91,282) (32,592) TOTAL FUNDS 91282) 32 592) A current year 12 months and prior year 12 months combined position is as follows- Net movement in funds At 31.3.24 At 1.4.22 Unrestrlcted funds General fund 62,770 {6,927) 55,843 TOTAL FUNDS 62,770 6,927) 55.843 Page 12 continued...
Earth Buildin UK and Ireland Llmlted Notes to the Financial Statements- contlnued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued A Current year 12 months and piior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 137,931 (144,858) {6,927) TOTAL FUNDS 137.931 (144.858) RELATED PARTY DISCLOSURES There were no related party transaclions for the year ended 31 March 2024. Page 13
Earth Buildin UK and Ireland Limited Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Membership subscriptions Donations 5,835 10,519 5.437 10.421 16.354 15,858 Investment Income Current account interest 182 53 Charitable actlvltles Project income 62.705 42,779 Total Incomlng resources 79,241 58,690 EXPENDITURE Charltable actlvltles Erasmus expenditure JUMP! expendilure Cobbauge expenditure Clayfest expenditure Hard to Reach Education HE Films Expenditure 1.310 37,672 1,586 13,118 900 1,451 7,000 14,205 967 24,933 56,576 Support costs Flnance Bank interest paid 44 44 Other Wages Stripe Fees Insurance Advertising Website costs Sundries 22,038 30,214 37 688 375 706 4,321 500 2,423 27.567 33.737 Governance costs Auditors, remuneration for non audit work 1.032 925 Total resources expended 53.576 91,282 Net incomel{expendlture) 25.665 32 592) This page does not form part of the statulory financial statements Page 14