## **Trustees’ Annual Report for the period**
**From period start date: 01.07.23 To period end date: 30.06.24**
**Charity name: Eco Brixs UK Charity registration number: 1184169**
## **Objectives and Activities**
||||
|---|---|---|
||SORP
reference||
|Summary of the
purposes of the
charity as set
out in its
governing
document|Para 1.17|**The preservation and protection of the environment for the**
**public benefit, mainly but not exclusively in the Masaka**
**region of Uganda, by support to:**
**(a) The promotion of waste reduction, re-use, reclamation,**
**recycling and improved waste management techniques;**
**(b) Educating the public about environmental**
**conservation, waste reduction and waste disposal.**|
|Summary of the
main activities
in relation to
those purposes
for the public
benefit, in
particular, the
activities,
projects or
services
identified in the
accounts.|Para 1.17
and 1.19|**The UK Charity Eco Brixs UK focuses on marketing and**
**fundraising activities for its partner organisation, a**
**Ugandan NGO, which is called ‘ECO BRIXS’ and is a**
**registered NGO in Uganda with registration number 4042.**
**It is often referred to as ‘Eco Brixs Uganda’ to distinguish**
**it from the UK charity.**
**The Ugandan NGO:**
**The Ugandan entity, based in the district of Masaka in**
**Uganda, uses the funds raised by the UK Charity to grow**
**its recycling services and reduce pollution.**
**The focus of the organisation is recycling plastic waste, as**
**currently there are no waste management systems in**
**Uganda, and it is estimated that 600 tonnes of plastic is**
**disposed of each day in Uganda.**
**Furthermore, this waste is often burnt or buried in unsafe**
**landfills, posing a risk to both the environment and the**
**community.**|
1
**The NGO’s model is based on purchasing plastic waste from the community, therefore creating job opportunities to also tackle poverty in Uganda. Once the plastic is purchased, the NGO recycles this plastic into new items of value (Eco-Products and Plastic Flake), which it can sell. This helps the NGO to generate revenue to ensure it can keep paying the community for its plastic waste.**
**In addition to this, the NGO also focuses on:**
- **Disability employment**
- **Female empowerment**
- **Youth Employment**
- **Green education programmes for school pupils, youths and the wider population**
**How the UK Charity works in partnership with the Ugandan NGO:**
**The UK charity helps facilitate this work via fundraising, which helps the NGO to contribute to the preservation and protection of the Masaka environment, as well as promote and teach environmentally-friendly behaviours to the local people.**
**In its fifth financial year, the UK Charity raised funds of £290,822 to support this work. Within the year, it donated £235,139 to the Ugandan NGO.**
**Funds were raised via:**
- **Donations from members of the public (£6,214)**
- **Corporate Donation (£300)**
- **Gift Aid (£381)**
- **Grant funding (£271,959)**
- **Sale of Carbon Credits (£9,550)**
- **Providing a consultancy service (£2,418)**
_**Note:** Eco Brixs UK also received an additional £10,000 unrestricted funding in the form of an impact loan._
_**Note:** whilst Eco Brixs UK received a further £221,588 under the CFYE programme in Year 5, this is income for its consortium partner, Taka Taka Solutions (see page 7-8 on this report). As these funds cannot be used to support Eco Brixs’ work and activities, this amount has been listed in Note ‘N8 Funds received as agent’ and not included in total income on the SOFA._
**Alongside the UK charity’s direct financial contributions to the NGO, the UK charity also supports the Ugandan organisation in its own fundraising efforts, specifically by marketing the NGOs work and achievements. This has helped the Ugandan NGO to fundraise a further £88,992 that has been paid directly to that organisation. This includes grants from Petra Coleman and the**
2
**Commonwealth, as well as an impact loan from the JLL Foundation. This ‘marketing support’ has been largely achieved by the UK charity maintaining and developing the following:** ● **A website and blog** ● **Several social media platforms, growing the number of followers on each:** ○ **Facebook** ○ **Twitter** ○ **Instagram** ○ **YouTube** ○ **Linkedin** ○ **TikTok** ● **A monthly online newsletter Each method above has been used to promote the work of both organisations, stay in touch with supporters, and generate donations. In Year 5, the UK charity spent £12,653 to help raise funds for the organisation. The carbon offset programme that was established in 2021 3 has helped generate a further £9,550 in Year 5. This programme was set up as the plastic recycling process in Uganda creates ‘carbon savings’ when new products are created out of recycled plastic rather than using virgin plastic or other brand new materials (eg. timber). Therefore, Eco Brixs has the opportunity to sell carbon credits to external organisations and individuals to help them offset their carbon impact. This service helps protect the environment and educate the public about carbon emissions, whilst also raising funds to further support the development of Eco Brixs UK and Eco Brixs Uganda. The consultancy service has also continued since Year 3, whereby the CEO of Eco Brixs provides advice to external organisations on how they can set up their own recycling project in Africa, replicating the model of Eco Brixs (recycling plastic whilst creating collection jobs for the community). To date, Eco Brixs has advised organisations in Nigeria, South Sudan and the Democratic Republic of Congo. This is helping Eco Brixs UK to contribute to the protection of the environment on an international scale while helping to raise funds to further the work in Uganda. Eco Brixs also secured its first impact loan in this financial year, which was a £10,000 loan from GivFunds, a registered charity (No. 1202036). Repayments are scheduled to begin in August 2024 across a period of 12 months at an interest rate of 0%.**
3
||||
|---|---|---|
|||**The impact loan is unrestricted and has been designated**
**to support Eco Brixs UK’s fundraising costs. Eco Brixs is**
**using these funds for the services of freelance fundraisers**
**to help grow the charity’s income further and scale its**
**impact in Uganda.**|
|Statement
confirming
whether the
trustees have
had regard to
the guidance
issued by the
Charity
Commission on
public benefit|Para 1.18|**The trustees of the charity read the guidance when being**
**inducted into their roles, and also refer to it when making**
**decisions for Eco Brixs UK.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
**----- Start of picture text -----**
SORP
reference
The UK Charity Eco Brixs UK does not offer grants, but
Para 1.38 makes donations to the NGO entity, allowing the Ugandan
Policy on grant organisation to develop its plastic recycling services and
making education programmes.
The UK Board authorises any payments made to the
Ugandan NGO. This will take place after an agreement has
been made between the Board and the CEO on how the
funds will be spent.
The CEO, who is based in Uganda, is accountable for how
the donated funds are spent, and reports back to the UK
Trustees via email and monthly digital conference calls.
This process is outlined in the UK charity’s policy on
monitoring expenditure abroad.
N/A
Para 1.38
Policy on social
investment
including
program related
investment
None
Para 1.38
Contribution
made by
volunteers
**----- End of picture text -----**
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**N/A** Other
## **Achievements and Performance**
**----- Start of picture text -----**
SORP
reference
**----- End of picture text -----**
||SORP
reference||
|---|---|---|
||||
|Summary of the
main
achievements of
the charity,
identifying the
difference the
charity’s work
has made to the
circumstances of
its beneficiaries
and any wider
benefits to
society as a
whole.|Para 1.20|**£235,139 Donation to the NGO**
**The UK Charity Eco Brixs UK has generated an income of**
**£290,822 in its fifth financial year, and donated£235,139 to**
**the Ugandan NGO.**
**In short, these funds were donated to the Ugandan NGO to**
**help it maintain and expand its recycling services, and**
**support its ability to generate its own funding, therefore**
**helping its financial sustainability.**
**Below is breakdown of how the grants made to Eco Brixs**
**UK were split between Eco Brixs UK and the Ugandan**
**NGO:**|
|**Source**|**Amount**
**Received**
**(£)**|**Amount**
**Donated to**
**Eco Brixs**
**Uganda (£)**|**Amount**
**used to**
**support Eco**
**Brixs UK’s**
**Costs (£)**|**Balance for**
**Eco Brixs**
**Uganda in**
**the next**
**financial**
**year (£)**|**Balance for**
**Eco Brixs**
**UK’s Costs**
**in the next**
**financial**
**year (£)**|**Project**
**Status**|
|---|---|---|---|---|---|---|
||||||||
||**59,881**|**59,881**|**0**|**0**|**0**|**In**
**progress**|
|**Tearfund**
**Netherlands**
**Grant**|||||||
||||||||
|**Eekhorst**
**Foundation**
**Grant**|**21,569**|**18,873**|**0**|**0**|**2696**|**In**
**progress**|
||||||||
|**Challenge**
**Fund for**
**Youth**
**Employment**
**(CFYE) Grant**|**73,778**
**(Total**
**£86,624**
**received**
**into the**
**bank -**
**deferred**|**53,463**|**20,315**|**/**|**0**|**In**
**progress**|
||||||||
5
**----- Start of picture text -----**
£12,846)
Moondance 24,000 21,281 2719 0 0 In
Foundation progress
Grant
The Shears 5,500 4,770 730 0 0 In
Foundation progress
Grant
Eleanor 1000 1000 0 0 0 In
Rathbone progress
Charitable
Trust Grant
Ernest 7500 7,033 467 0 0 In
Kleinwort progress
Charitable
Trust Grant
Allan & Nesta 18,500 16,010 210 829 1451 In
Ferguson progress
Charitable
Trust Grant
JAC Trust 36,000 33,000 0 1000 2000 Start 1st
Grant June
2024
BigGive - 5,000 5,000 0 0 0 In
Green Match progress
Funding
programme
The Peter 7000 7,000 0 0 0 In
Stebbings progress
Memorial
Charity Grant
Tearfund UK 6000 6,000 0 0 0 In
progress
Total: £300,822 £233,310 £24,441 £1829 £6,147
**----- End of picture text -----**
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## **Details of donations to the NGO and resulting impact**
**£59,881 Donation - Tearfund Netherlands Grant**
**Tearfund Netherlands have supported Eco Brixs with grants since 2021. These funds are designed to mainly help the Ugandan NGO develop its recycling infrastructure at its main HQ (where the plastic waste is turned into EcoProducts), develop its collection network across Southern Uganda, and support some of the organisation’s core costs.**
**£21,426 to purchase recycling machinery to expand Eco Brixs’ recycling capacity**
**This payment allowed the NGO to:**
- **Purchase a Sorting Conveyor Belt**
- **Purchase a Cold Wash Tank**
- **Install a Label Remover Machine**
**These new machines help to expand Eco Brixs’ recycling capacity, giving it the ability to recycle 100 tonnes of plastic a month.**
**The funds were also utilised to help expand Eco Brixs collection network across Southern Uganda, increasing the number of beneficiaries using the recycling service. This contributed to growing the number of people earning from the recycling programme, helping it grow from 3,000 to 4,000 people across the year.**
**£38,455 to maintain recycling machinery and grow Eco Brixs’ social impact**
**This payment allowed the NGO to:**
- **Cover maintenance costs for the machinery**
- **Support core costs of the staff who maintain the machinery**
- **Create 5 Women Led Village Savings Groups for Plastic Collectors**
- **Create 5 Ugandan Intern Opportunities**
- **Train 381 Church Leads in waste management practices to relay to their congregations**
## **£18,873 Eekhorst Foundation**
**This grant was awarded to Eco Brixs UK by the Eekhorst Foundation in the Netherlands. The £18,873 was donated to fund the expansion of the recycling factory in Uganda**
7
**where plastic waste is transformed into the brand new EcoProducts.**
**The expansion of the factory space provides room to hold more recycling machinery and store up to 100 tonnes of processed plastic waste, which is ready for resale of plastic flakes.**
**This helps to increase Eco Brixs’ overall recycling capacity as an organisation, which means it can clean up more plastic waste from across Uganda, whilst creating more job opportunities for marginalised people.**
**£53,463 Challenge Fund for Youth Employment (CFYE)**
**The Challenge Fund for Youth Employment aims to create jobs for young people in Sub-Saharan Africa and the Middle East.**
**This grant was secured by submitting a joint application with the recycling organisation Taka Taka Solutions under a consortium arrangement.**
**Under the conditions of the grant, at least one member of the consortium needed to be from the private sector, with Taka Taka Solution fulfilling this role. Furthermore, the ‘Lead Organisation’ needed to be working in Uganda, with Eco Brixs fulfilling this role.**
**Taka Taka Solutions operates in Nairobi, Kenya and they recycle a variety of materials under their mission ‘** _**We give waste a second life’**_ **. They operate a similar model to Eco Brixs.**
**Within this arrangement, both organisations have targets to fulfil to meet the grant requirements, which are reviewed by CFYE each quarter. Meeting targets subsequently triggers the release of a quarterly payment.**
**The entire grant award was for a sum of €1,061,659 (£910,458), of which 25% was allocated to Eco Brixs (the Ugandan NGO and Eco Brixs UK) and 75% was awarded to the larger organisation in the partnership, Taka Taka Solutions.**
**The payments of the grant are spread over 9 payments, which take place approximately each quarter across 2023 - 2025.**
**Therefore based on the current budget (and meeting each milestone target) each organisation will receive the following over the course of two years:**
- **Eco Brixs €261,252 (£224,044)**
- **Taka Taka Solutions €800,407 (£686,414)**
8
**The first grant payment from CFYE was paid towards the end of Year 4, which allowed the Uganda NGO to grow its core team in Masaka to 33 full-time in 2022-23.**
**In this financial year, a further 4 payments from CFYE have allowed the Uganda NGO’s team to grow further:**
**£12,660 to create a Monitoring & Evaluation Team**
**This allowed Eco Brixs to create an M&E team of 4 to measure impact of Eco Brixs’ work on a more in-depth scale. For example, to:**
- **Set up systems to measure how much plastic Eco Brixs buys from the local people, therefore measuring the environmental and economic impact of the programme**
- **Conduct interviews with beneficiaries to gather qualitative data of how Eco Brixs’ work has made a difference on people on a individual level**
- **Conduct baseline surveys across the collection network to assess how the well-being of informal collectors has been positively impacted by Eco Brixs’ work**
**£26,202 to expand the Collection Network**
**This helped support the growth of Eco Brixs’ collection network, by supporting the creation of 29 Recycling Hubs. Largely, it helped Eco Brixs grow its team at the recycling factory and in the field, which helped the organisation grow from recycling 25 tonnes a month to 75 tonnes a month.**
**£8,054 to run Health Camps for Plastic Collectors**
**Eco Brixs ran a series of health camps for its Plastic Collectors, helping 200 of them to access medical care.**
**Plastic Collectors were also provided with PPE to use when they collect plastic in the field.**
**£6,547 to support Core Costs**
**This helped support core costs of the NGO, specifically around staff who work in the recycling factory, allowing the NGO’s overall team to grow from 33 staff to 64 staff.**
**Overall, the CFYE grant is helping Eco Brixs to recycle more plastic, create more green jobs and improve it internal processes (eg. financial management, M&E processes, and marketing) by providing funding so Eco Brixs can create more jobs.**
**£96,923 Expanding Eco Brixs across Southern Uganda**
9
**£62,923 to expand Eco Brixs to Mbarara and surrounding Districts**
**This funding was raised from various foundations to help Eco Brixs expand its reach across the South of Uganda by establishing baling sites and Recycling Hubs across the districts neighbouring the district of Masaka where Eco Brixs is based.**
**This will help the organisation support more communities, recycle more plastic, and create more jobs for marginalised people.**
_**Note:** Of this £62,923 donated to the Ugandan NGO, £62,094 was donated in this current financial year and a further £829 will be donated in the next financial year._
**£34,000 to expand Eco Brixs to Nakivale Refugee Settlement**
**This funding was secured from the JAC Trust at the end of Year 4 to allow Eco Brixs to the refugee settlements of Uganda for the first time. This project allows Eco Brixs to expand its mission to support a new marginalised group alongside young people, women and people with disabilities.**
**This project will see Eco Brixs establish a connection network of balers and Recycling Hubs across the Nakivale Refugee Settlement, recycling plastic and creating green jobs for people.**
_**Note:** Of this £34,000 donated to the Ugandan NGO, £33,000 was donated in this current financial year and a further £1,000 will be donated in the next financial year._
**£6,000 Tearfund UK**
**This grant was awarded to Eco Brixs UK by Tearfund UK to run an advocacy programme focused on long-term policy and mind-set changes in Uganda around the processes of waste management.**
**The focus of the project is to create a Green Job HandBook that will be presented to local leaders to help them understand the opportunities for their communities in green jobs.**
**Further Financial Support for the Ugandan NGO**
10
**In addition to donations and grants, Eco Brixs UK has also supported the Ugandan NGO through the following expenditure:**
**£32,923 - Employee Costs**
**This expenditure has secured the services of 2 professionals who work for Eco Brixs UK on a full-time basis. Collectively, their work supports the growth of both the UK and Ugandan entity by:**
- **Ensuring all charity funds are accounted for and spent as agreed with the UK Board of Trustees**
- **Raising funds:**
- **£661,127 has been raised to date by the UK Charity (of which, 79% (£525,432) has been donated to the Ugandan NGO)**
- **An additional £312,000 has been raised that has been paid directly to the Ugandan NGO**
- **Building partnerships with charities, businesses and academic institutions to support Eco Brixs’ mission. Eg. partnerships with the global charity Tearfund and the international Recycling organisations Taka Taka**
- **Marketing Eco Brixs’ work digitally**
- **Providing project management and financial skills**
**These costs were covered by a combination of unrestricted and restricted funds, which can viewed in more detail on Note 6 of the accounts.**
**£367 - Financial Accountability**
**Eco Brixs UK spent £367 to provide the Ugandan NGO with the accounting software, ‘Quickbooks’. It pays a monthly fee for this software, alongside its own subscription for Eco Brixs UK, to save the NGO this cost.**
**This helps the Ugandan NGO to accurately manage its dayto-day finances, as well as provide financial information to the UK charity with regards to accountability, especially in relation to spending of donated funds from Eco Brixs UK.**
## **Increased Impact**
**Through the support of the UK charity, the Ugandan NGO has been able to significantly grow its environmental, economic, and social impact over Year 5. This has helped Eco Brixs to protect the environment in Masaka, whilst helping many more beneficiaries.**
11
**Specifically over Year 5, the Ugandan NGO has been able to:**
- **Recycle a further 575 tonnes of plastic waste across Masaka and surrounding areas in Southern Uganda**
- **Provide 4,000 vulnerable community members with the opportunity to earn income through plastic collection, many of them being people with disabilities, women and people living in poverty.**
- **Educate 25,000 school pupils across 53 schools on the 3 Rs (Reduce, Reuse and Recycle), resulting in increased environmental awareness and more recycling taking place at the schools**
**To date, this means the Ugandan NGO has been able to remove 1,327 tonnes of plastic waste from the environment in Uganda. Furthermore, the community has been given access to widespread plastic recycling services which were not available in the area prior to the establishment of Eco Brixs.**
**Additional information (optional)** You may choose to include further statements where relevant about:
Achievements Para 1.41 against objectives set Performance of fundraising Para 1.41 activities against objectives set Investment Para 1.41 performance against objectives Other
12
## **Financial Review**
**----- Start of picture text -----**
Review of the Para 1.21 Eco Brixs UK is in a positive financial position at the end
charity’s financial of Year 5, with £290,822 fundraised and £59,876 held in the
position at the bank.
end of the period
Of this £59,876 bank balance, £27,204 is unrestricted.
Based on this, the organisation has more funds than the
minimum requirement of its reserves policy - an excess of
£10,927.
Statement Para 1.22 The reserves policy of the charity in Year 5 requires the
explaining the organisation to hold a minimum balance of £16,277 in
policy for holding unrestricted funds, which is the equivalent of the charity’s
reserves stating costs for a period of 6 months.
why they are
held This policy is to ensure the longevity of Eco Brixs UK so
that it can continue operations and the pursuit of its
charitable objectives over the long term.
Amount of Para 1.22 £27,204 of unrestricted funds was held at the end of Year 5.
reserves held
Reasons for Para 1.22 N/A
holding zero
reserves
Details of fund Para 1.24 None
materially in
deficit
Explanation of Para 1.23 None
any uncertainties
about the charity
continuing as a
going concern
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|The charity’s
principal sources
of funds
(including any
fundraising)|Para 1.47|**The charity has generated an income of£290,822 in the**
**current financial year.**
**The majority of income was generated through grants**
**(£271,959), which represents 94% of the organisation’s**
**income.**|
|Investment
policy and
objectives
including any
social|Para 1.46|**None**|
13
||||
|---|---|---|
|investment
policy adopted|||
|A description of
the principal
risks facing the
charity||**The trustees and staff of Eco Brixs UK conducted a**
**detailed risk review in March 2025. This analysed the**
**principal risks facing the charity, alongside solutions to**
**manage those risks.**
**These risks are monitored and updated regularly as they**
**are shared within Eco Brixs UK’s monthly management**
**reports.**
**The following 10 key risks identified were:**|
|**Risk**||**Controls**|
||||
|In-sufficient cash flow
within the Ugandan NGO
(eg. due to market price
and demand for recycled
plastic dropping) requiring
increased financial
donations from Eco Brixs
UK||**There is a risk that the Ugandan NGO may need a sudden**
**or unexpected donation from Eco Brixs UK to support its**
**cash flow if the price paid for recycled plastic flake drops**
**or if creditors are late in paying their invoices.**
**Insufficient cash flow for the Ugandan NGO risks**
**disrupting its operations, reducing plastic collectors**
**income, and reducing the impact of both Eco Brixs**
**Uganda and Eco Brixs UK.**
**Therefore, the Eco Brixs UK board will seek to help where**
**possible, making decisions in the long-term interests of**
**both organisations and in line with itsReserves Policy**
**andFinancial Controls Policy. **
**The risk is also mitigated by alternative sources of**
**income, for example grants and the strong relationships in**
**place with funders.**|
|CEO & Founder going on
long-term leave (eg.
sickness) or leaving Eco
Brixs||**There is a risk that the CEO and founder of Eco Brixs UK**
**(and the Ugandan NGO) could leave the organisation in**
**the future or go on long-term leave (eg. due to sickness).**
**The current CEO possesses a unique set of experience**
**and skills making them indispensable to both**
**organisations, as they cover key areas such as**
**fundraising, managing the recycling service in Uganda,**
**strategy development, leadership, and provide**
**accountability for how funds are spent.**
**To help reduce this risk, the following steps have been**
**taken:**
●**UK Operations manager and twofreelance**
**fundraisers to cover fundraising element**
●**A COO (Chief Operating Officer) has been installed**
**within the Ugandan NGO, who works closely with**
**the CEO and is able to take over the CEO’s**|
14
**----- Start of picture text -----**
responsibilities of running the programme when
the CEO is away
Donations from Eco Brixs As Eco Brixs UK donates the majority of its income to a
UK being spent separate organisation (the Ugandan NGO), there is a risk
fraudulently in Uganda that donated funds will not be spent in Uganda as
intended by the UK Board of Trustees.
Therefore, strict financial controls are in place, which
include the following policies:
● Financial Controls Policy
● Monitoring & Verifying the End Use of Funds Policy
● Anti-Corruption Policy
● Whistleblowing Policy
● Due Diligence Policy
The CEO of Eco Brixs UK (who is based in Uganda) is also
responsible for ensuring donated funds are spent in
Uganda as outlined by agreements made between the
Board and CEO prior to any transfer being made. This
helps to significantly manage this risk.
The trustees also maintain a constant eye on the charity’s
finances through monthly reports and team meetings, and
one of the trustees (the Treasurer) is a qualified Chartered
Accountant.
Delays in receiving Like any organisation, there is a risk that Eco Brixs UK’s
scheduled grant payment performance could be negatively impacted by the late
from donors affecting cash receipt of agreed payments.
flow and operations
To reduce the risk of this, the following steps have been
carried out:
● Good relationships have been developed with
funders to promote good communication about all
issues, include delays in payment, so any problems
can be addressed as early as possible
● Expansion of the number of donors supporting Eco
Brixs UK has helped to reduce the impact of delays
by any one funder
● Diversification of income sources (eg. public
donations, grants, trading income)
● A Reserves Policy is in place
Unable to secure further Securing sufficient funding for the future is a key risk to
funding from current or new be managed by Eco Brixs UK. This includes securing
grant providers sufficient funding to cover the UK’s charity’s operating
**----- End of picture text -----**
15
**----- Start of picture text -----**
costs and ensure the continuation and expansion of the
Ugandan NGO, which is primarily how Eco Brixs UK fulfils
its charitable objectives.
To help reduce this risk, Eco Brixs UK has:
● Developed multiple revenue streams
● Secured a good number of different funding
partners
● Has grown its fundraising capacity to 4 staff (2
employees and 2 professional, experienced
freelance fundraisers)
Furthermore Eco Brixs has several policies in place to
ensure it manages the reserves it already holds efficiently
(eg. Financial Controls Policy and a Reserves Policy).
Risk of digital software Eco Brixs UK uses a number of digital platforms in its
being hacked by an operations, such as the cloud, email accounts, its website
external party (eg. website, and social media accounts. With these, there is a risk of
email accounts, social one or more of them being hacked by an external party.
media)
To reduce this risk, Eco Brixs UK has a Data Protection
Policy in place that outlines steps to reduce the risk of any
hackings.
Sudden increase in As with managing the finances of any entity, there is a risk
demand for funds or of unexpected costs arising, especially when the
unexpected large expense organisation is rapidly growing, like Eco Brixs UK.
To reduce the risk of unexpected costs negatively
impacting Eco Brixs UK, the following steps have been
taken:
● Minimum Reserves policy in place
● Budget in place to help manage unexpected
expenses
● Diversification and expansion of the number of
income sources for the charity
● Expanding the organisations fundraising capacity
from 2 employees to a team of 4
Pressure to use minimum There is a risk that the trustees of Eco Brixs UK may feel
reserves to support pressure to use its minimum reserves to support the
Uganda charity, e.g. when Ugandan NGO if it faces a shortfall in funding, in order to
Uganda is facing a funding maintain the impact of both organisations.
shortfall
In such incidences, the trustees of Eco Brixs UK will take
into consideration the sustainability of both organisations,
its charitable objectives, the welfare of its beneficiaries
**----- End of picture text -----**
16
**(Plastic Collectors), and use the following policies to support decision-making:**
● **Minimum Reserves policy**
- **Financial Controls policy**
## **Structure, Governance and Management**
||||
|---|---|---|
|Description of
charity’s trusts:|||
|Type of
governing
document
(trust deed, royal
charter)|Para 1.25|**Constitution**|
|How is the
charity
constituted?
(e.g
unincorporated
association,
CIO)|Para 1.25|**Charitable Incorporated Organisation (CIO)**|
|Trustee
selection
methods
including details
of any
constitutional
provisions e.g.
election to post
or name of any
person or body
entitled to
appoint one or
more trustees|Para 1.25|**New trustees are recruited through a process of public**
**advertising which includes publishing a role description**
**and person specification. (The term for a new trustee is**
**three years.) Then, shortlisted candidates are interviewed**
**by the current trustees, where the candidates are**
**assessed with regards to their skills, knowledge and**
**experience, to ensure they have the necessary criteria to**
**effectively administer the CIO.**
**As the governing document describes, age is also**
**considered (required to be above 16). For the selected**
**candidates, a verbal and written offer is made for them to**
**accept. If accepted, a resolution is then passed by the**
**current trustees and the Chair (or nominated person) will**
**update the Charity Register to reflect the appointment of**
**the new trustee.**|
**Additional information (optional)** You may choose to include further statements where relevant about:
|Policies and
procedures
adopted for the
induction and
training of
trustees|||
|---|---|---|
||Para 1.51|**New trustees are provided with copies of Eco Brixs UK’s**
**governing document and latest Annual Returns to**
**familiarise themselves with, as outlined in the**
**organisation’s constitution.**
**Trustees are also asked to read the Charity Commission’s**
**‘****_The Essential Trustee: What You Need to Know, What_**
**_You Need to Do_’ document.**|
17
**----- Start of picture text -----**
Trustees are then given an induction presentation to Eco
Brixs (both the UK Entity and the Ugandan NGO). This
introduces the organisation’s model and financial
position, and is presented by the CEO and/or current
trustees.
The induction is followed by an open Q&A session, where
the new trustees can ask further questions if required.
The UK Charity Eco Brixs UK works in partnership with
the Ugandan NGO, to help protect the environment, whilst
The charity’s creating jobs, in the region of Masaka, Uganda.
organisational Para 1.51
structure and As principally a fundraising organisation for the Ugandan
any wider NGO, the trustees of the UK charity monitor the
network with accountability of the funds donated. This is reported
which the charity through the CEO, Andrew Bownds, who presents this
works information at quarterly Board meetings and as required.
The CEO is responsible for ensuring donated funds are
spent in Uganda as outlined by the trustees’ decisions.
As donations made from the UK entity to the Ugandan
NGO are in the region of several thousand pounds (to
minimise international transfer costs), and equal to a
significant amount of the charity’s income, these are dual
authorised by the trustees after extensive discussion
with, and clear justification from, the CEO.
The expenditure of these funds is monitored according to
the UK charity’s policy of monitoring expenditure abroad.
None
Relationship with Para 1.51
any related
parties
None
Other
**----- End of picture text -----**
## **Reference and Administrative details**
|||
|---|---|
|Charity name|Eco Brixs UK|
|Other name the charity uses|Eco Brixs|
|Registered charity number|1184169|
|Charity’s principal address|6 Vicarage Close
Aston
Bampton
Oxfordshire
OX18 2BZ|
18
**Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Trustee name Office (if Dates acted if not for Name of person (or body)
any) whole year entitled to appoint trustee
(if any)
1 Anthony Topham 04.10.22 - present
2 Kedge Martin 06.10.22 - present
3 Anjana Krishnan 16.11.20 - present
4 Martin Worster Chair 27.10.20 - present
5 Nick Chapman Treasurer 22.06.21 - present
**----- End of picture text -----**
**Key Management Personnel of Eco Brixs UK**
||**Staff**|**Role**|**Dates**|
|---|---|---|---|
|**1**|**Andy Bownds**|**CEO & Founder**|**01.07.19 - present**|
|**2**|**Andy Teale**|**UK Operations Manager**|**01.09.21 - present**|
– Corporate trustees names of the directors at the date the report was approved
**Director name None**
Name of trustees holding title to property belonging to the charity
**----- Start of picture text -----**
Trustee name Dates acted if not for whole year
None
**----- End of picture text -----**
19
## **Funds held as custodian trustees on behalf of others**
Description of the assets None held in this capacity Name and objects of the None charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for None safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**None**
## **Other optional information**
20
**None**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**----- Start of picture text -----**
Signature(s)
Martin Worster Nick Chapman
Full name(s)
Position (eg Chair Treasurer
Secretary,
Chair, etc)
Date 23.04.2025 23.04.2025
**----- End of picture text -----**
21
||**Eco Brixs UK**|||**1184169**|||
|---|---|---|---|---|---|---|
||Annual accounts for the|||period|||
||Period start date|**01/07/2023**|**To**|Period end date|**30/06/2024**||
||||||||
## **Section A Statement of financial activities**
||**Eco Brixs UK**|**Eco Brixs UK**|**Eco Brixs UK**|**1184169**|||
|---|---|---|---|---|---|---|
||Annual accounts for the period||||||
||Period start date|**01/07/2023**|**To**|Period end date|**30/06/2024**||
||||||||
||**atement of financial activities**||||||
|**Recommended categories by activity**
**Incoming resources (Note 3)**
**Income and endowments from:**||**Unrestricted**
**Restricted**
**Endowment**
**Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|Donations and legacies
Charitable activities
Other trading activities
Other||-
13,126-|-
265,728-||-
278,854-|- 168,613.03-|
|||-
9,550-|||-
9,550-|-
2,550.00-|
|||-
2,418-|||-
2,418-|-
11,870.19-|
||||||-
--|-
- .00-|
|**_Total_**
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
Charitable activities
Governance costs
Trading activities costs
Other
**_Total_**
**Net income/(expenditure) before inv**
**(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for t
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**estment gains/**
he charity’s own use|-
25,094-|-
265,728-|-
--|-
290,822-|- 183,033.22-|
||||||||
|||-
4,145.00-|-
8,508.00-||-
12,653-|-
8,446.26-|
|||-
7,217.00-|- 248,030.00-||-
255,247-|- 172,946.54-|
|||-
2,189.00-|-
4,282.00-||-
6,471-|-
4,729.92-|
|||-
143.00-|-
515.00-||-
658-|-
476.00-|
|||-
- .00-|-
537.00-||-
537-|-
- .00-|
|||-
13,694-|-
261,872-|-
--|-
275,566-|- 186,598.72-|
||||||||
|||-
11,400-|-
3,856-|-
--|-
15,256-|-
3,565.50-|
|||-
--|-
--|-
--|-
--|-
- .00-|
|||-
11,400-|-
3,856-|-
--|-
15,256-|-
3,565.50-|
|||-
--|-
--|-
--|-
--|-
- .00-|
|||-
--|-
--|-
--|-
--|-
- .00-|
||||||||
|||-
--|-
--|-
--|-
--|-
- .00-|
|||-
--|-
--|-
--|-
--|-
- .00-|
|||-
11,400-|-
3,856-|-
--|-
15,256-|-
3,565.50-|
||||||||
|||-
15,804-|-
292-|-
--|-
16,096-|-
19,661.00-|
|||-
27,204-|-
4,148-|-
--|-
31,352-|-
16,095.50-|
## **Section B Balance sheet**
|**Fixed assets**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due**
**after one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of
all the trustees|-
--|-
--|-
--|-
--|-
--|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
37,204-|-
22,672-|-
--|-
59,876-|-
21,421.00-|
||-
37,204-|-
22,672-|-
--|-
59,876-|-
21,421.00-|
|||||||
||-
8,334-|-
18,524-|-
--|-
26,858-|-
5,325.00-|
|||||||
||-
28,870-|-
4,148-|-
--|-
33,018-|-
16,096.00-|
|||||||
||-
28,870-|-
4,148-|**-**
**--**|-
33,018-|-
16,096.00-|
|||||||
||-
1,666-|-
--|-
--|-
1,666-|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
27,204-|-
4,148-|-
--|-
31,352-|-
16,096.00-|
|||||||
||-
--|||-
--
-
4,148-
-
27,204-
-
--|-
--|
|||-
4,148-|||-
292.00-|
||-
27,204-||||-
15,803.50-|
|||||||
||-
27,204-|-
4,148-|-
--|-
31,352-|-
16,095.50-|
|||||||
||Signature||Print Name||Date of
approval
|
||||Nick Chapman||dd/mm/yyyy
23/04/2025|
||||Martin Worster||23/04/2025|
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* TRUE accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* TRUE the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Yes * -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the _It is projected in Eco Brixs UK's budget that the organisation has sufficient_ conclusion that the charity is a going concern; _income to maintain its reserves policy for at least the next 12 months._ Disclosure of any uncertainties that make the going _Not applicable_ concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2 and not 2.2. Yes* TRUE * -Tick as appropriate No* ü _**Please disclose: (i) the nature of the change in accounting policy;** Not applicable_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and** Not applicable_ _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.** Not applicable_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* TRUE * -Tick as appropriate No* ü _**Please disclose: (i) the nature of any changes;** Not applicable_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and** Not applicable_ _**(iii) where practicable, the effect of the change in one or more future periods.** Not applicable_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* TRUE * -Tick as appropriate No* ü _**Please disclose: (i) the nature of the prior period error;** Not applicable_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and** Not applicable_ _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.** Not applicable_
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**2023/24 is first time adoption for Charity SORP, due to the threashold being met for the first time. In preparation for the accounts the 2022/23 figures had to be adjusted as follows: small amount of fun Please provide a description of th £1314 owed in salaries £39 pension contibution**
_**£3,117 of the above relate to restricted funding and so the balance of restricted funds has therefore been reduced. The remaining £2,208 being general funds**_
## _**Note 6 relates to the previous accounts headings as follows:**_
|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**|
|---|---|---|---|---|---|
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of th**
**2023/24 is first time adoption for Charity SORP, due to the threashold being met for the first time. In preparation for the accounts the 2022/23 figures had to be adjusted as follows: small amount of fun**
**£1314 owed in salaries**
**£39 pension contibution**
**_£3,117 of the above relate to restricted funding and so the balance of restricted funds has therefore been reduced. The remaining £2,208 being general funds_**
**_Note 6 relates to the previous accounts headings as follows:_**||||||
|**Previous year reported on R&P basis**
Unrestricted Donations
Unrestricted GA
Trading Activity - carbon credits
Trading Activity - consultancy
Trading Activity - Eco-product sales
Grant 1
Grant 2
Grant 3
Grant 4
Reimbursement of expenses (Tearfund)
Income for Uganda
Plastic Action Fundraiser
Afri-Plastic Grant
CFYE grant
**TOTAL**
33%
50%
65.64%
34.36%
Unrestricted
Restricted|||**AdjustmentNew value**
**Now reported, per note 6**
**Donations and Legacies**
**Charitable Activities**
**Trading activities**
**Donations a Gift Aid**
**General graOther**
**Carbon CreOther**
**COnsultan Eco-Produ Plastic-Fla Other**
Narrative Notes
£19,976.00
**£19,976.00**
7067
£12,909.00
705
**705**
705
2550
**2550**
2550
as sold by-product of CA classified as CA
799
**799**
799
3172
**3172**
3172
0
**0**
0
0
**0**
0
75390
**75390**
75390
0
**0**
0
0
**0**
0
7900
**7900**
7900
90
**90**
90
50000
**50000**
50000
22452
**22452**
22452
**£183,034.00**
**0 £183,034.0**
**7157**
**705 £160,751.00**
**0**
**2550**
**0**
**799**
**3172**
**7900**
**0**
**£168,613.00**
**£2,550.00**
**£11,871.00**
15%
**AdjustmentNew value**
**Expenditure on raising funds**
**Charitable activities**
**Governance Cost**
**Trading**
**Seekinig**
**Donations**
**Advertising**
**Staff &**
**Constulan**
**ty**
**Uganda**
**Contribut**
**ions to**
**costs for**
**Eco Brixs**
**U**
**d**
**Website**
**Banking**
**fees**
**Staff &**
**Constula**
**nty**
**Quickboo**
**ks**
**Insurance**
**Independ**
**ent**
**Examinati**
**on &**
**F**
**Annual**
**Returns**
**Exainatio**
**n**
**Staff &**
**Constula**
**nty**
**Staff &**
**Constula**
**nty**
Total|||
|Core Costs|**14,013**|**8,171**|**22,184**|5325
3117
2208|**27,509**
**23,779**
**3,730**|
|Staff & consultancy|**12,491**|**8,171**|**20,662**|||
|Other|**1,522**||**1,522**|||
|Fundraising Costs|**676**|**-**|**676**|||
|Donation to Ugandan NGO:
Moondance Foundation Grant|**-**|**-**|**-**|||
|Donation to Ugandan NGO:
Plasticpreneur Donation|**-**|**-**|**-**|||
|Donation to Ugandan NGO: Tearfund
Netherlands|**-**|**63,810**|**63,810**|||
|Donation to Ugandan NGO: Tearfund
UK|**-**|**-**|**-**|||
|Donation to Ugandan NGO:
Unrestricted Funds|**14,166**|**-**|**14,166**|||
|Donation to Ugandan NGO: Income
for Ugandan NGO|**-**|**7,985**|**7,985**|||
|Donation to Ugandan NGO: Afri-
Plastics Grant|**-**|**50,000**|**50,000**|||
|Donation to Ugandan NGO: CFYE
Grant|**-**|**22,452**|**22,452**|||
|Fund balance
Unrestricted|**42,868**|**160,589**|**181,273**|5325|**186,598**
**172**
**428**
**7847**
**158413**
**2567**
**77**
**0**
**11889**
**398**
**182**
**403**
**180**
**3567**
**476**|
||TRUE
**-£3,564.00**
TRUE
18,012
-2,208
**15,804**
15,804|||||
||18,012|||||
|Restricted|3409
-3,117
**292**
292|||||
CC17a (Excel)
30/04/2025
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
|· the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted
by the FRS 102 SORP or FRS 102.
**Grants and donations**
**genearally ...**
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
**... except for**
As noted in details below on Grants made, where a project is being done by a third party and we
have already sent the money over to complete this project.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal have
specified otherwise.
**Contractual income and**
**performance related grants**
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.||TRUE|ü|ü|
||
Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||ü|TRUE|ü|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||TRUE|ü|ü|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
||Yes
No
N/a||||
|||ü|ü|TRUE|
|Yes|No|N/a|
|---|---|---|
|ü|ü|TRUE|
|Yes|No|N/a|
|TRUE|ü|ü|
|Yes|No|N/a|
|ü|ü|TRUE|
|Yes|No|N/a|
|TRUE|ü|ü|
|Yes
TRUE|No
ü|N/a
ü|
|Yes|No|N/a|
|TRUE|ü|ü|
|Yes
ü|No
ü|N/a
TRUE|
||||||
|---|---|---|---|---|
|Membership subscriptions which gives a member the right to buy services or other benefits are|Yes
No
N/a||||
|
recognised as income earned from the provision of goods and services as income from charitable
activities.
|ü|ü|TRUE||
||Yes
No
N/a||||
|**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
**The above is N/A but there are other restrictions on money sent over to Uganda, we have taken the stance as below as our accoun**
**Grants with restrictive**
**conditions**
There are grants the UK has received specifically for projects that the Eco Brix Uganda NGO #4042 is comp
received monies in advance, in order to give them the cashflow to do and start these projects. For our accou
transfer of the grant as expenditure, and even though the money has not yet been spent or project finalised,
made - so the grants payments are recognised in the SoFA at the point of transfer NOT after the recipient of
project. There is detailed information in the TAR about all the grants in and payments to Uganda to further u
of each payment made to them.
**The income received (grant**
**in) that relates to the above**
**payments**
Where the above line applies and payments have already been made, even if conditions to grants received
been deferred, as this would skew the balance of the SOFA as we have already passed the money on to do
controls in place to ensure Uganda meet the requirements and contracts to recuperate that back the money
good and open working relations between us to enable this. Therefore, if any of these such grants i.e. receiv
Uganda to do that project, should have been deferred there would also be a debit raised for this side of the
effect is all about the same. So as above, for proportionality we have not done either of these journals. The
this information openly in a narrative form
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
Please see the above comments on deferred income. We only deferred one grant where
payments are received based on project outcomes not spending (and the grant body can claim
back all unspent grant and so the balance as at 30/6/2024 was fully deferred). However, the
Charity's employees continually review restricted income available for support costs, and ensure
that these are used against such costs and we currently have no concerns that it will be needed to
be paid back if all things remaining the same
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments**
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.|TRUE|ü|ü||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||ü|ü|TRUE||
||||||
||**ting policy**
leting for them. They have
nts we have included that
no other deferral has been
the grant has provided the
nderstand the actual position
are not yet met they have not
that project. There are
if ever necessary. There are
ed for a project and transfer to
consideration, and so the net
details in the TAR are to show
Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||TRUE|ü|ü||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
||ü|ü|TRUE||
||Yes
No
N/a||||
|They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
**Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
**Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
**Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||ü|ü|TRUE|
|---|---|---|---|---|---|---|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||Yes
No
N/a||||
|||||ü|ü|TRUE|
||||||||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**||**This standard list of accounting policies has been applied by Eco Brixs UK, other than the detailed notes above**
**against the ones selected as 'No'. 'N/A' has been selected where Eco Brixs UK does not have these items. For**
**example, Eco Brixs UK does not have any Heritage Assets so 'N/A' has been seleted.**|||||
|**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**f**
**Restricted**
**Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||
Donations and gifts|-
6,514-||-
--|-
6,514-|-
7,157.06-|
||Gift Aid|-
381-|-
--|-
--|-
381-|-
705.04-|
||General grants provided by government/other|-
6,231-|- 265,728-|-
--|-
271,959-|-
160,750.93-|
||Other|-
--|-
--|-
--|-
--||
||**Total**|-
13,126-|- 265,728-|-
--|-
278,854-|-
168,613.03-|
||||||||
|**Charitable**
**activities:**
Carbon Credit Sales
Other
**Total**
**Other trading**
**activities:**
Consultancy Service
Eco-Product Sales
Plastic Flake Sales
Other
**Total**
**TOTAL INCOME**
**Other information:**||-
--|-
--|-
--|-
--|-
--|
||Carbon Credit Sales|-
9,550-|-
--|-
--|-
9,550-|-
2,550.00-|
||Other|-
--|-
--|-
--|-
--|-
- .00-|
||**Total**|-
9,550-|-
--|-
--|-
9,550-|-
2,550.00-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
||||||||
||Consultancy Service|-
2,418-|-
--|-
--|-
2,418-|-
799.00-|
||Eco-Product Sales|-
--|||-
--|-
3,171.69-|
||Plastic Flake Sales|||||-
7,899.50-|
||Other|-
--|-
--|-
--|-
--|-
- .00-|
|||-
2,418-|-
--|-
--|-
2,418-|-
11,870.19-|
||||||||
|||-
25,094-|- 265,728-|-
--|-
290,822-|-
183,033.22-|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||A grant from Tearfund Netherlands (£75,390) a grant from Afri-Plastics
(£50,000), a grant from CFYE (£22,452), and trading income from the sale
of plastic flake (£7,900)|||||
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts (cont) Note 6 Analysis of expenditure**
|**Note 6 Analysis of expenditure**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**||||||||
|Incurred seeking donations|-
654-|-
--|-
--|-
654-|-
172-|-
--|-
--|-
172-|
|Incurred seeking grants|-
13-|-
--|-
--|-
13-||||-
--|
|Fundraising agents|-
1,000-|-
--|-
--|-
1,000-||||-
--|
|Advertising, marketing, direct mail and publicity|-
121-|-
--|-
--|-
121-|-
428-|-
--|-
--|-
428-|
|Staff & Consultancy|-
2,357-|-
8,508-||-
10,865-|-
5,151-|-
2,696-|-
--|-
7,847-|
|**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
4,145-|-
8,508-|-
--|-
12,653-|-
5,750-|-
2,696-|-
--|-
8,446-|
||||||||||
|Donations to Eco Brixs Uganda:||-
235,139-|-
--|-
235,139-|-
14,166-|-
144,247-|-
--|-
158,413-|
|Contributions to costs for Eco Brixs Uganda - in-leiu of|-
367-|-
--|-
--|-
367-|-
2,567-|-
--|-
--|-
2,567-|
|Licence to sell Carbon Credits|-
1,000-|||-
1,000-||||-
--|
|Website|-
80-|||-
80-|-
77-|||-
77-|
|Flights to Project for monitoring|-
2,199-|||-
2,199-|||||
|Staff & Consultancy|-
3,571-|-
12,891-|-
--|-
16,462-|-
7,804-|-
4,085-|-
--|-
11,889-|
|**Total expenditure on charitable activities**
**Expenditure on Governance Costs:**|-
7,217-|-
248,030-|-
--|-
255,247-|-
24,614-|-
148,332-|-
--|-
172,947-|
||||||||||
|Quickbooks for Eco Brixs UK|-
458-|||-
458-|-
398-|-
--|-
--|-
398-|
|Insurance|-
185-|||-
185-|-
182-|-
--|-
--|-
182-|
|Banking Fees|-
475-|||-
475-|-
403-|-
--|-
--|-
403-|
|Annual Returns Examination Fee|-
--|-
415-||-
415-|-
180-|-
--|-
--|-
180-|
|Staff & Consultancy|-
1,071-|-
3,867-||-
4,938-|-
2,341-|-
1,226-|-
--|-
3,567-|
|||||-
--|-
--|-
--|-
--|-
--|
|**Total**
**Expenditure on Trading activities costs**|-
2,189-|-
4,282-|-
--|-
6,471-|-
3,504-|-
1,226-|-
--|-
4,730-|
||||||||||
|Staff & Consultancy|-
143-|-
515-|-
--|-
658-|-
312-|-
164-|-
--|-
476-|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
143-|-
515-|-
--|-
658-|-
312-|-
164-|-
--|-
476-|
||||||||||
|Foreign Exchange Loss|-
--|-
537-|-
--|-
537-|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
537-|-
--|-
537-|-
--|-
--|-
--|-
--|
||||||||||
||-
13,694-|-
261,872-|-
--|-
275,566-|-
34,181-|-
152,418-|-
--|-
186,599-|
|**Other information:**
**Analysis of expenditure on charitable activities**|||||||||
||**This year**||||**Last year**||||
|**Activity or programme**|**Activities**|**Grant funding**|**Support Costs**|**Total this**|**Activities**|**Grant**|**Support**|**Total last**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Expanding Rural and Urban Job Opportunities through Waste|-
53,463-|-
--|-
4,217-|-
57,680-|-
22,452-|-
--|-
1,684-|-
24,136-|
|Growing Eco Brixs Uganda's Factory & Recycling Capacity|-
78,753-|-
--|-
6,240-|-
84,993-|-
63,810-|-
--|-
4,956-|-
68,766-|
|Expanding Eco Brixs Collection Network to Nakivale Refugee|-
34,000-|-
--|-
2,682-|-
36,682-|-
--|-
--|-
--|-
--|
|Expanding Eco Brixs Collection Network across Southern|-
62,923-|-
--|-
4,964-|-
67,887-|-
--|-
--|-
--|-
--|
|Promotion of Safe Waste Management Practices in Uganda|-
6,000-|-
--|-
473-|-
6,473-|-
--|-
--|-
--|-
--|
|Building an Interactive Map and Recycling Union||||-
--|-
50,000-||-
3,710-|-
53,710-|
|Plastic Flake Sales for Eco Brixs Uganda||||-
--|-
7,985-||-
589-|-
8,574-|
|Support of Eco Brixs Uganda's Running Costs|-
--|-
--|-
--|-
--|-
14,166-|-
--|-
921-|-
15,087-|
|Supporting Eco Brixs Uganda support costs for the projects|||-
446-|-
446-|||-
2,590-|-
2,590-|
|Carbon Credit Offset Programme|-
1,000-|||-
1,000-||||-
--|
|Online information to help people in Uganda use Eco Brixs'
Recycling Service|-
80-||-
6-|-
86-|-
77-||-
5-|-
82-|
|Other|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**|-
236,219-|-
--|-
19,028-|-
255,247-|-
158,490-|-
--|-
14,456-|-
172,946-|
|**Other**||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Foreign Exchange Loss|-|--|-|537-|-|--|-|537-|-|--|-|--|-|--||-|--|
||-|--|-|--|-|--|-|--|-|--|-|--|-|--||-|--|
||-|--|-|--|-|--|-|--|-|--|-|--|-|--||-|--|
||-|--|-|--|-|--|-|--|-|--|-|--|-|--||-|--|
|**Total other expenditure**|-|--|-|537-|-|--|-|537-|-|--|-|--|-|--||-|--|
|||||||||||||||||||
|**TOTAL EXPENDITURE**|-|13,694-|-|261,872-|-|--|-|275,566-|-|34,181-|-|152,418-|-|--||-|186,599-|
|**Other information:**||||||||||||||||||
|**Analysis of expenditure on charitable activities**||||||||||||||||||
|||||**This year**||||||||**Last year**||||||
|**Activity or programme**||**Activities**|**Grant**|**funding**|**Support Costs**|||**Total this**||**Activities**||**Grant**||**Support**|||**Total last**|
|||**£**||**£**||**£**||**£**||**£**||**£**||**£**|||**£**|
|Expanding Rural and Urban Job Opportunities through Waste|-|53,463-|-|--|-|4,217-|-|57,680-|-|22,452-|-|--|-|1,684-||-|24,136-|
|Growing Eco Brixs Uganda's Factory & Recycling Capacity|-|78,753-|-|--|-|6,240-|-|84,993-|-|63,810-|-|--|-|4,956-||-|68,766-|
|Expanding Eco Brixs Collection Network to Nakivale Refugee|-|34,000-|-|--|-|2,682-|-|36,682-|-|--|-|--|-|--||-|--|
|Expanding Eco Brixs Collection Network across Southern|-|62,923-|-|--|-|4,964-|-|67,887-|-|--|-|--|-|--||-|--|
|Promotion of Safe Waste Management Practices in Uganda|-|6,000-|-|--|-|473-|-|6,473-|-|--|-|--|-|--||-|--|
|Building an Interactive Map and Recycling Union|||||||-|--|-|50,000-|||-|3,710-||-|53,710-|
|Plastic Flake Sales for Eco Brixs Uganda|||||||-|--|-|7,985-|||-|589-||-|8,574-|
|Support of Eco Brixs Uganda's Running Costs|-|--|-|--|-|--|-|--|-|14,166-|-|--|-|921-||-|15,087-|
|Supporting Eco Brixs Uganda support costs for the projects|||||-|446-|-|446-|||||-|2,590-||-|2,590-|
|Carbon Credit Offset Programme|-|1,000-|||||-|1,000-||||||||-|--|
|Online information to help people in Uganda use Eco Brixs'||||||||||||||||||
|Recycling Service|-|80-|||-|6-|-|86-|-|77-|||-||5-|-|82-|
|Other|-|--|-|--|-|--|-|--|-|--|-|--|-|--||-|--|
|**Total**|-|236,219-|-|--|-|19,028-|-|255,247-|-|158,490-|-|--|-|14,456-||-|172,946-|
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|**CFYE Grant Payments to Taka**
**Taka Solutions**|**No**|-
221,588-|-
71,365-|-
221,588-|-
71,365-|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**||-
221,588-|-
71,365-|-
221,588-|-
71,365-|-
--|-
--|
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-
250-|-
180-|
||-
--|-
--|
||-
--|-
--|
||-
165-||
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
||||||
|**Salaries and wages**|-|31,358-|-|15,062-|
|**Social security costs**|-|--|-|--|
|**Pension costs (defined contribution scheme)**|-|941-|-|452-|
|**Other employee benefits**|-|2,766-|-|1,457-|
|**Total staff costs**|-|35,065-|-|16,971-|
|**This year:**|||||
|**Please provide details of expenditure on staff working for the charity**|_Not_|_applicable_|||
|**whose contracts are with and are paid by a related party**|||||
|**Last year:**|||||
|**Please provide details of expenditure on staff working for the charity**|_Not_|_applicable_|||
|**whose contracts are with and are paid by a related party**|||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**_provided._**|||||
|---|---|---|---|---|
|**No employees received employee benefits (excluding employer pension**||**TRUE**|||
|**costs) for the reporting period of more than £10,000**|||||
|||**This year**||**Last year**|
|||**£**||**£**|
|**Please provide the total amount paid to key management personnel**|-|35,065-|-|16,971-|
|**(includes trustees and senior management) for their services to the**|||||
|**charity. For specific amounts paid to trustees, see Note 28.**|||||
CC17a (Excel)
30/04/2025
1
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
_We use NEST as our Pension Scheme, which is a defined contribution pension scheme, and so this note is not required._
_The total cost to the employer is in note 11.1 and, due to grants received covering staff costs, in 2023/24 this amount for pensions was funded by restricted funds. In 2022/23, these pension costs were funded by unrestricted funds._
_In both years the cost has been split over the SOFA categories in line with the time spent on different activities by the staff it relates to._
CC17a (Excel)
30/04/2025
1
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
||**Analysis**|**Grants to institutions**|**Grants to institutions**||**Grants to individuals**||**Support costs**||**Total**|
|---|---|---|---|---|---|---|---|---|---|
||||||||**£**||**£**|
||Donations to Eco Brixs Uganda (ECO|||||||||
||BRIXS Reg No. 4042)|-|235,139-|-|--|-|--|-|235,139-|
|||-|--|-|--|-|--|-|--|
||**_Total_**|**-**|**235,139-**|**-**|**--**|**-**|**--**|**-**|**235,139-**|
||**_Please enter “Nil” if the charity does not identify and/or allocate_**||||**_support costs: Nil_**|||||
## **13.2 Grants made to institutions**
||**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
|---|---|---|---|---|
||ECO BRIXS (Registered Ugandan NGO 4042)|Fulfilment of Eco Brixs UK's charitable objectives -|-|235,139-|
|||provide Masaka, Uganda and the wider area with a|||
|||recycling programme, create green jobs for|||
|||marginalised people, and run education|||
|||programmes about waste management and|||
|||protecting the wider environment - more analysis|||
|||on the bottom of note 6.|||
||||-|--|
||**_Total grants to institutions in reporting period_**||**-**|**235,139-**|
||**_Other unanalysed grants_**||-|--|
||**_TOTAL GRANTS PAID_**||-|235,139-|
||**Last year:**|||||||||
|---|---|---|---|---|---|---|---|---|---|
||**13.3 Analysis of grants paid (included in cost of charitable activities)**|||||||||
||**Analysis**|**Grants to institutions**|||**Grants to individuals**||**Support costs**||**Total**|
||||||||**£**||**£**|
||Donations to Eco Brixs Uganda (ECO|||||||||
||BRIXS Reg No. 4042)|-|158,413-|-|--|-|--|**-**|**158,413-**|
|||||-|--|-|--|**-**|**--**|
||**_Total_**|**-**|**158,413-**|**-**|**--**|**-**|**--**|**-**|**158,413-**|
|||||||||||
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs: Nil**_
||**Names of institution**|**Purpose**||**Total amount of**|
|---|---|---|---|---|
||ECO BRIXS (Registered Ugandan NGO 4042)|Fulfilment of Eco Brixs UK's charitable objectives -|-|158,413-|
|||provide Masaka, Uganda and the wider area with a|||
|||recycling programme, create green jobs for|||
|||marginalised people, and run education|||
|||programmes about waste management and|||
|||protecting the wider environment - more analysis|||
|||on the bottom of note 6.|||
||||-|--|
||**_Total grants to institutions in reporting period_**||**-**|**158,413-**|
||**_Other unanalysed grants_**||-|--|
||**_TOTAL GRANTS PAID_**||-|158,413-|
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||||**Amounts falling**||**due within**|**Amounts falling due after more**||||
||||**one**|**year**|||**than one**||**year**|
||||**This year**||**Last year**||**This year**||**Last year**|
||||**£**||**£**||**£**||**£**|
|**Accruals for grants payable**||-|--|-|--|-|--|-|--|
|**Bank loans and overdrafts**||-|--|-|--|-|--|-|--|
|**GivFunds Impact Loan**||-|8,334-|-|--|-|1,666-|-|--|
|**Staff Pay**||-|3,020-|-|1,314-|-|--|-|--|
|**Pension**||-|188-|-|39-|-|--|-|--|
|**Funds for Eco Brixs in Uganda**||-|1,829-|-|--|-|--|-|--|
|**Trade creditors**||-|--|-|--|-|--|-|--|
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**||-|--|-|--|-|--|-|--|
|**Accruals and deferred income**||-|12,846-|-|--|-|--|-|--|
|**Staff expenses**||-|--|-|3,665-|||||
|**Taxation and social security**||-|641-|-|307-|-|--|-|--|
|**Other creditors**||-|--|-|--|-|--|-|--|
||**Total**|-|26,858-|-|5,325-|-|1,666-|-|--|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
||**This year**|**Last year**|
|---|---|---|
||
**_The following funds amounts were left over in_**|**_N/A - as only_**|
||
**_UK bank account from restricted funds as of_**|**_immaterial_**|
||**_30.06.24, which could be spent on Eco Brixs_**|**_amounts_**|
||**_UK's core costs in the following year_**|**_remained_**|
||**_(everything has been sent, sometimes in_**||
||**_advance, to the Eco Brix Uganda NGO who_**||
||**_complete the projects:_**||
||**_£2,696 from the Eekhorst Foundation_**||
||**_£1,451 from Allan & Nesta Foundation_**||
||**_£12,846 from CFYE - which is the only grant_**||
||**_with conditions so has been deferred._**||
_**Please explain the reasons why income is deferred.**_
_**. Please note our accounting policies on deferred income for grants received and also grant making (payments made to those completing the project)**_
||||**This year**||**Last year**|
|---|---|---|---|---|---|
||||**£**||**£**|
||These figures are net as there was|-|--|-|--|
||nothing last year and we have|-|12,846-|-|--|
||deferred income as at 30 June|||||
||2024|-|--|-|--|
|||-|12,846-|-|--|
## _**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period**
CC17a (Excel)
30/04/2025
1
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
59,876-|-
21,421-|
||-
--|-
--|
|**Total**|-
59,876-|-
21,421-|
CC17a (Excel)
30/04/2025
1
##
**Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
**The trustees of Eco Brixs UK have claimed no expenses in this financial year or the previous financial year.**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|||
|---|---|---|---|---|---|---|---|
|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**
**their charity or a related entity (True or False)**
**TRUE**
**The trustees of Eco Brixs UK have claimed no expenses in this financial year or the previous financial year.**
**28.3 Transaction(s) with related parties**
**_Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including_**
**_where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided._**
**This year**||||||**TRUE**||
|
**There have been no related party transactions in the reporting period (True or False)**||||||**TRUE**||
|||||||||
|**Last year**
**There have been no related party transactions in the reporting period (True or False)**||||||||
|||||||**FALSE**||
|||||||||
|**Name of the trustee or**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision for bad debts at**||**Amounts**|
||||**£**|**£**|**£**||**£**|
|**Andrew Bownds**|**Founder**|**Freelance Fee**|**6000**|**0**|0||0|
|||||||||
|||||||||
|||||||||
|||||||||
|**_In relation to the transactions above, please provide the terms and_**
**_conditions, including any security and the nature of any payment_**
**_(consideration) to be provided in settlement._**
**_For any related party, please provide details of any guarantees_**
**_given or received._**|||Freelance contract between Andrew Bownds and Eco Brixs UK to fundraise and to
ensure all funds donated from Eco Brixs UK to Eco Brixs Uganda are spent
correctly.|||||
|||||||||
||||_Not applicable_|||||
CC17a (Excel)
30/04/2025
1
**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
**Eco Brixs UK**|
|---|---|
||30 June 2024
**Charity no**
**(if any)**
1184169|
||1-32|
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2024.
**Responsibilitie** As the charity's trustees, you are responsible for the preparation of the accounts in **s and basis of** accordance with the requirements of the Charities Act 2011 (“the Act”). **report**
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** The charity’s gross income exceeded £250,000 and I am qualified to undertake the **examiner's** examination by being a qualified member of Chartered Institute of Public Finance and **statement** Accountancy.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body:**
**Contact:**||**Date:**|30/04/2025|
|---|---|---|---|
|||||
|||Jennifer Copley||
|||Chartered Institute of Public Finance and Accountancy. With practicing
certificate via HMRC Money Laundering supervision.||
|||07842 124747
jennifercopley.finance@gmail.com
www.facebook.com/jennifercopleyfinance
www.linkedin.com/in/jennifer-copley-372bb915||
|||||
1
**Oct 2018**
**IER**