REGISTERED COMPANY NUMBER: 06857784 (England and Wales) REGISTERED CHARITY NUMBER: 1155507 Re ort of the Trustees and Financial Statements for the Year Ended 31 March 2025 for Earth Bulldin UK and Ireland Limited Mander Duffill Chartered Accountants The Old Post Office 4143 Market Place Chippenham Wiltshire SN15 3HR
Earth Bulldln UK and Ireland Limited Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 13 Detailed Statement of Financial Activities 14
Earth Buildin UK and Ireland Llmited ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Cornpanies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objecttves and aims To advance education and knowledge for the public benefit. in particular but not exclusively by providing skills and knowledge on Ihe use of earth as a building material through training, advocacy, consultancy, promoting research and disseminating the useful results of such research. Significant activities EBUKI started with a meeting, in 2007. of people and organisations interested in increasing and nomialising earth in construction. 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 lols of different activitiesl So, we agreed that an organisation, which fostered the use of earth as a building material in all its 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 earlh building keep our website and social media resources updated on a range of earth building topics provide expert speakers and workshop leaders at our National events arrange information gathering and dissemination work wilh National and Inlernational partners to wrile, publish and set new standards for earth building techniques develop accredited standards in training for earth builders send earth builders, Irainers and assessors for accredited training - work to develop a library of information about materials and lechniques work to develop a mapping facility of UK and Irish earth buildings acl as an umbrella for research, development and practice funding applications participate actively in a European earth building network pursue a range of agendas, which make the use of earth much easier encourage similar earth building organisations in Africa coordinate with joint research (Currently exploring opportunities in India) Publlc benefit INhen considering Ihe aims of the charity the trustees have had regafd lo the guidance issued by the Charity Commission on Public Benefil Page 1
Earth Buildin UK and Ireland Llmlted ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENT AND PERFORMANCE Charitable actlvltles Projects -Earthbound Orkney - UNESCO Academic Network Upskilling Wales - UWE and NDA Activities -website - Assessors and the new NOS Earth Building Europe. Erasmus+ and Mou Historic England Training Trainers (JUMP! Aclivities) - UNESCO Chair Events -Clayfest Fundralslng Training - Applications Bookkeeping - Systems Challenges Ireland Organisation Openlng 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 abilily to support and retain volunteers and employees is changing, Ihe past year has seen money paid to a number of project officers and execs wilh more lo come from projects and core funding. Systems for both fundraising and the management of funds are in a stale of flux. Projects Earthbound Orkney Earthbound Orkney was proposed, secured and run Tom Morton of Arc Architects and Becky little of Rebearth. The scale and reach of the work was impressive. with academic, exhibilion, research, events. publications, videos and podcasts all flowing from Ihe central themes. It was funded by The National Lottery Heritage Fund, Historic Environment Scotland and Royal Society of Antiquaries of Scotland, and supported by Orkney Museum, Universily of Highlands & Islands. National Museums of Scotland. Orkney College. Ness of Brodgar Trust, Orkney Science Festival. Orkney Japan Association and many others. Thirteen different locations on three islands are represented here by their earths, in raw form rammed into cubes, and as polished spheres. Sourcing and making these contemporary artefacls is part of a rich dialogue with Place and Past though Orkney's earths and it's heritage community. It explores a human connection through making that is 5,500 years old, embedded in muscles, memories and landscape. But it also signals a re-connection with natural and local materials that is part of our response to the Climate and Nature Emergency. Page 2
Earth Buildin UK and Ireland Llmited Re ort of the Trustees for the Year Ended 31 March 2025 UNESCO Academlc Network Very much in it's infancy and so far wilhout funding the UNESCO Academic Project is a logical next step from the Work we have done as UNESCO Partners in recruiling universities to report on their earth building activities. Offered the opportunity lo attend a meeting of likeminded colleagues and departments 13 universities and several affiliated teaching groups agreed tojoin the day hosted at UCL Bartletl. The aim was lo propose an agenda for spreading and deepening earth as a curriculum item using the ECVET framed learning outcomes as a basis. The end of the initial meeting day brought a request for a more formal nelwork lo be led by Ebuki. We have now launched a dedicated web page with the aim of developing Ihe nelwork in a number of ways including further Irainer training and policy development. This will require funding, we have 13 university logos to back any future fundraising. more work is required to frame the next steps. Upskilling Wales This project proposed by Maria Sanchez and Lu Halestrap and aims to take forward earlier efforts to engage the building induslry in Wales with earth, fibres and skills. Funding has been applied for from the National Lottery Community Fund whose initial response has been enthusiastic. This in part because this builds on earlier efforts before and during Clayfest 2019. As ever the track record of funded projecls should be an asset to the success of this application and the further development of a Welsh network is to be welcomed. UWE and NDA The research group led by Tavs Jorgensen at the University of the West of England have found success in fundraising has brought a dynamic program of activities aimed primarily at research but increasingly recognising the need to engage learners and communities. UWE have been enthusiastic supporters of the UNESCO Academic Network and now propose Radical Renewals, their vision is to leverage radical design interventions, hybrid technologies. and crealive research to transform existing buildings. Engaging local communities in a co-creation process, we aim to reshape the built environment into a 'radical vernacular, that is humane. resilient, locally distinclive, biodiverse. and regenerative. They will work wilh Knowle Wesl Media Centre as a communiiy partner and through a reflexNe. collaborative research process build on the knowledge from projects such as Retrofit Reimagined and Retrofit Street. We have agreed to join this project if funding is found, initially in trainer training and then in communty training. At the same time we have signed a non-disclosure agreement with UWE and HG Matthews to take their work on extrusion further. In this Rowland Keable wears two hats. as both consultant researcher to HG and as CEO of Ebuki. This work is beginning to pick up speed with the equipment at HG getting upgraded, mixes being developed and die parts and discussions with UWE ongoing. The element which needs betler understanding is how Ebuki can publicise this work wilhoutjeopardising the NDA. Activities Website The webstte is being used more and more as a resource for our social media and other activities. a great boost to our presence. Recent additions including Earthbound Orkney and the UNESCO Academic Nelwork both underline the utilily of a well connected and run website to gaining and maintaining projects and funding. 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 the task our two assessors have not been able to find lime to achieve this task. Following discussions with Carrington Lime who deliver NOCN accredited tfaining for lime and wish lo do so with earth we have been discussing with Mark McKenna at Down to Earth on technical support from them over the issue of accreditalion points. Earth Bulldlng Europe, Erasmus+, Mou We continue to attend EBE quarterly meetings and try to be helpful despite being outside the European funding structure5. We had a meeting at the UNESCO Education IV event and offered to help draft a funding proposal lo Erasmus along the lines of OINHL, a Ka2 but aimed at best practice. These are easier to obtain and there is a clear need to revisil the learning outcomes. update and improve as is normal for all standards processes. Page 3
Earth Buildin UK and Ireland Limited ort of the Trustees for the Year Ended 31 March 2025 Finally we got a signature from Barbara Jones on the Mou Uplift event and with help from Emily who wrote up the Uplift report it looks like we are going to be Mou signatories. This would allow us to deliver ECVET certificates and help us act as consultants to efforts involving Erasmus+ Historic England We uploaded the videos from this project in 2024. They have not had many views and we have not promoted them. Is there opportunity here both for more cooperation with Historic England in promoting the films and making more? Training Trainers (JUMP! Activities) Training trainers lasl year included a session with Global Generation and the Archileclure Association. This brought in Annabel and Maria to support Becky and Rowland meaning we have grown our capacity to deliver this kind of training. Despite not following JUMPI Modules, (there is never time) the spirit of the approach is maintained and is well received. We have a sense now that a slructured approach to this should perhaps start with training workshop staff. getting them involved to ensure their support of later training to teaching staff. UNESCO Chair We attended the Education IV conference in Grenoble, both the conference and the Partners meeting. We proposed the adoption of the generic language in the teaching of topic and had the support of a number of partners in the room and subsequently. How to maintain a pressure on this wilhout alienating ourselves or others? Events Clayfest After a four year break 2024 proved that there is an appetite for Clayfest. Workshop leaders who weren't using the materials when it lasl happened in 2019 showed there is a new generation eager to work and find skills, enthusiastic for the networking and fun Clayfest can give. There is currently no other organisation able to stage such an event, calls to change to format to single or two workshop format are understandable but perhaps don't promise Ihe same impact while they may produce a better profil. Clayfest has also given a chance o both reflect on ourselves in a different way, project a positive image to a wider audience and recruit new team members in a more direct way than calls through social media and the like. Fundralslng Despite the loss of major funders in the last few years both European and domestic we still seem to be able to attract backers for various schemes. We don't have a strategic backer that we have had and this is something that needs addressing. perhaps with advice from the Fundraisers and the attention of a dedicated person or team. 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 manner which was previously much harder. This is bringing a clarily to what we do which means long discussion at the AGM can focus more on what is achievable and less on what is desirable. Challeng8S CEO, succession and bequest.. Page 4
Earth Buildin UK and Ireland Limited ort of the Trustees for the Year Ended 31 March 2025 Ireland Apart from joining an earth building week at University College Dublin with Becky leading a workshop and presentation by Rowland further cooperation has not so far happened. There are potential partners there in both Erasmus and UNESCO but both need concerted efforts. Finally There is a shift happening and a growing understanding Ihat conslruclion has to change. We are the only independent organisation in the UK pushing for structural change to allow for the use of low impact earth and fibres. There are others working in the area but none wilh the track record we bring in policy, training. oulpuls. events and membership. It is good to remind ourselves of these things as we look to shape the future, look to partnerships which can forward this agenda. It is important we help our members with the context Ihey work in, and that we can see and shape that to give them Ihe best advantage. Clayfest is part of that, training trainers too. Seeing those things and thinking about what else, where the opportunities lie beyond site, beyond suppliers bul in spreading a message of possibility. taking us to an era where insurance is an aid not a hindrance. where regulations are designed to help nol contain us. That means making alliances with people and organizations we may mistrust, of wotking in unfamiliar contexts. of seeing and shaping novel approaches. I hope we can keep doing Ihese things as part of a radical agenda disguised as building with earth! FINANCIAL REVIEW Financial position For the year ended 31 March 2025, the charity is reporting a surplus of £1,336 {2024: £25,665 surplus). Reserves policy The charily is looking to generate a ieserve level of £10,000 going fopNard. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing document, a deed of trust. and constitules 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 unincorporaled charity. Charity constitution The Charity is constiluted by association. Recruilment and appointment of new trustees When appointing new trustees, the board will give consideration to the skills and experience, and Ihe mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to Ihe pre school's development. Inductlon and Iraining of new trustees When appointing new trustees, the board will give consideralion to the skills and experience. and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the charily's aims. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 06857784 (England and Wales) Registered Charlty number 1155507 Reglstered offlce The Old Post Office 41-43 Market Place Chippenham,Wiltshire. SN15 3HR Page 5
Earth Buildin UK and Ireland Limiled ort of the Trustees for the Year Ended 31 March 2025 Trustees Dr L E Cooke T Carlelon-Prangnell Ms R Artis R Briltain Company Secretary T Carleton-Prangnell Independent Examiner Mander Duffill Chartered Accountanls 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- Tobi3sCaileton-Pran8nell IAu85. 2025 14:44-.L8GMT+ii T Carleton-Prangnell - Trustee Page 6
Inde endent Examiner's Re ort to the Trustees of Earth Buildin UK and Ireland Limited Independent examinerfs report to the trustees of Earth Building UK and Ireland Limlted {'the Company,) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responslblllties 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 the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts 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 out my examination I have followed the Directions given by the Charty Commission under Section 145(5) (b) of the 2011 Act. Independent examinerfs statement I have compleled my examinalion. I confirm that no matters have come to my atlenlion in conneclion 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 Act,. or the accounts do not accord with those records" or the accounts do not comply wilh the accounting requirements of Section 3% of the 2006 Act olher than any requirement that the accounts give a true and fair view which is not 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 wilh the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matlers 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 Mander Duffill Chartered Accountants The Old Posl Office 41-43 Market Place Chippenham Wiltshire SN15 3HR Date: Page 7
Earth Buildin UK and Ireland Limited Statement of Flnancial Aclivlties for the Year Ended 31 March 2025 31.3.25 Unrestricted fund 31.3.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6.001 16.354 Charitable actlvltles Erasmus Cobbauge Clayfest Education HE FILMS Hard to Reach Earthbound Orkney 11,181 16,487 12,074 12,963 35,409 10,180 4.525 10.000 57,188 Investment income 305 182 Total 113608 79.241 EXPENDITURE ON Raising funds 31.321 28.643 Charitable activities Clayfest Our Way Heritage Lives Education HE FILMS Hard to Reach Earthbound Orkney UNESCO Academic Network 40,751 1.451 1,310 14,205 967 7,000 6.186 1,321 32.693 Total 112.272 NET INCOME 1,336 25.865 RECONCILIATION OF FUNDS Total funds brought forward 55.843 30,178 TOTAL FUNDS CARRIED FORWARD 57.179 55,843 The notes form part of Ihese financial stalements Page 8
Earth Bulldln UK and Ireland Limited Balance Sheet 31 March 2025 31.3.25 Unrestricted fund 31.3.24 Total funds Notes CURRENT ASSETS Debtors Cash at bank 1,370 56.949 10,000 46,875 58.319 56.875 CREDITORS Amounts falling due wilhin one year (1,140) (1.032) NET CURRENT ASSETS 57.179 55.843 TOTALASSETS LESS CURRENT LIABILITIES 57.179 55.843 NET ASSETS 57.179 55.843 FUNDS Unrestricted funds 55.843 TOTAL FUNDS 57,179 55,843 The charitable company is enlilled to exemplion from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The Members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance wilh 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 preparing financial statements which give a Irue and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. (b) These financial stalements have been prepared in accordance with the provisions applicable to charilable companies subject to th8 small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on S...¥...2>..................... and were signed on its behalf by: Tobia5Ca¢let<Jn.Piangn*ll(AugS.2fy2Sl4..41'.leGMl+il T Carleton-Prangnell - Trustee The notes form part of these financial statements Page 9
Earth Bulldln UK and Ireland Limited Notes to the Financial Statements for Ihe Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charilable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling 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) (effective 1 January 2019).. Financial Reporting Standard 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convenlion. Income All income is recognised in the Statement of Financial Activities once the charity has entitlemenl to the funds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation commitling the charily lo that expenditure, it is probable that a transfer of economic benefits will be required in seltlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classrfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tsx on its charilable activiiies. Fund accounting Unrestricted funds can be used in accordance with the charilable objectives at the discretion of the trustees. Restricted funds can only be used for particular reslricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for 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 leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. INVESTMENT INCOME 31.3.25 31.3.24 Current account interest 305 182 Page 10 continued...
Earth Buildin UK and Ireland Limited Notes to the Financial Statements- contlnued for the Year Ended 31 March 2025 RAISING FUNDS Ralslng donatlons and legacies 31.3.25 31.3.24 Support costs 31,321 28,643 NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stated after charging/(crediling)- 31.3.25 31.3.24 Auditors, remuneration for non audit work Olher operating leases 1.140 12 1,032 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneralion or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Prepayments and accrued income 1,370 10.000 1.370 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Accruals and deferred income 1.140 1,032 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 55,843 1,336 57,179 TOTAL FUNDS 55.843 1.336 57,179 Page 11 continued...
Earth Buildin UK and Ireland Limited Notes to the Financlal Statements - continued for the Year Ended 31 March 2025 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 113,608 (112.272) 1,336 TOTAL FUNDS 113.608 112.272) 1,336 Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 30,178 25.665 55,843 TOTAL FUNDS 30,178 25.865 55,843 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 79.241 (53,576) 25,665 TOTAL FUNDS 79,241 53,576) 25,665 A currenl year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund 30.178 27,001 57.179 TOTAL FUNDS 30.178 27,001 57,179 Page 12 continued...
Earth Bulldin UK and Ireland Llmited Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - conllnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrtcted funds General fund 192.849 (165.848) 27,001 TOTAL FUNDS 192,849 165,848) 27.001 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 13
Earth Buildin UK and Ireland Limited Detailed Statement of Flnancial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacles Membership subscriptions Donations 5.648 353 5.835 10,519 6,001 16.354 Investment income Current account interest 305 182 Charitable activities Project income 107,302 62.705 Total incoming resources 113,608 79,241 EXPENDITURE Charitable activitles Erasmus expenditure Clayfest expenditure Hard to Reach Education Orkney UNESCO expenditure HE Films Expenditure 1.310 1,451 7.000 14.205 40,751 6,186 32,693 1.160 1.321 967 82,111 24,933 Support costs Finance Bank interest paid 76 44 Other Wages Stripe Fees Insurance Website costs Sundries 26,099 12 639 245 1.950 22.038 706 4.321 500 28.945 27,567 Governance cosls Auditors, remuneration for non audit work 1.140 Total resources expended 112,272 53,576 Net Income 1.336 25,665 This page does not form part of the statutory financial siatements Page 14