## ## ## ## ## ||||||Page| |---|---|---|---|---|---| |Reference and administrative||details ofthe Charity,||its Trustees and advisers|| |Trustees'
report|||||2-22| |Trustees'
responsibilities
statement|||||22| |Independent
auditors'|report|on the financial|statements||23-25| |Statement offinancial|activities||||26| |Balance sheet|||||27| |Statement ofcash flows|||||28| |Notes to the financial|statements||||29-39| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## BE THE EARTH FOUNDATION WOMEN Tht 8r¢up lh# the 45 . Strrft ol lot tht ot Iilp Ind co1￿(￿]￿5 InleniloTr fo hEa" 1K￿r￿ T¢hiOH8 01 In[or￿lI1￿0￿Io ￿. In 2012 Be The Earth dosely wJ¢h 64 Wlows ¢fwl¢h lllMI 46 Llil are women In to Dr PEoth ol.) or tr* koops as ￿tL￿A￿lS Qt naMre kn IWiilL" 9.60/ r phlLinthropk ndlwB In 2022 Orthdlrt(dy Page15 BE THE EARTH FOUNDATION ACTMSTS th&t otèl.. £321,891 LN, ENTREPRENEURS I￿nDYI￿D￿ •* Toral .. E66.036 Page16 ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||Unrestricted||Total|Total| |---|---|---|---|---|---|---| ||||funds|Restricted
funds|funds|funds| ||||2022|2022|2022|2021| |||Note|f|f||| |INCOME FROM:||||||| |Donations||4|4,750,000|77,942|4,827,942|661,686| |Investments||5|626||626|299| |TOTAL INCOME|||4,750,626|77,942|4,828,568|661,985| |EXPENDITURE ON:||||||| |Charitable
activities:||||||| |Grant expenditure|||629,917|36,293|666,210|366,309| |Grant related support costs|||103,361||103,361|80,265| |TOTAL EXPENDITURE|||733,278|36,293|769,571|446,574| |NET MOVEMENT|IN FUNDS||4,017,348|41,649|4,058,997|215,411| |RECONCILIATION|OF FUNDS:|||||| |Total funds brought|forward||863,709||863,709|648,298| |Net movement
in funds|||4,017,348|41,649|4,058,997|215,411| |TOTAL FUNDS CARRIED FORWARD|||4,881,057|41,649|4,922,706|863,709| ||||||2022|2022|2021|2021| |---|---|---|---|---|---|---|---|---| |||||Note||||| |FIXED ASSETS||||||||| |Investments||||||100,000||100,000| |CURRENT ASSETS||||||||| |Debtors||||12|1,913,786||635,498|| |Cash at bank and|in|hand|||2,926,792||1,180,601|| ||||||4,840,578||1,816,099|| |Creditors: amounts||falling due within|one year|13|(17,872)||(1,052,390)|| |NET CURRENT ASSETS/ LIABILITIES||||||4,822,706||763,709| |TOTAL NET ASSETS||||||4,922,706||863,709| |CHARITY FUNDS||||||||| |Restricted
funds||||14||41,649||| |Unrestricted
funds||||14||4,881,057||863,709| |TOTAL FUNDS||||||4,922,706||863,709| |STATEMENT OF CASH FLOWS||||||| |---|---|---|---|---|---|---| |FOR THE YEAR ENDED 31 DECEMBER 2022||||||| ||||2022f||2021f|| |CASH FLOWS FROM OPERATING ACTIVITIES||||||| |Net cash used
in operating
activities|||1,745,565||950,308|| |CASH FLOWS FROM INVESTING ACTIVITIES||||||| |Interest received||||626||299| |NET CASH PROVIDED BY INVESTING ACTIVITIES||||626||299| |CHANGE
IN CASH AND CASH EQUIVALENTS|IN THE|YEAR|1,746,191||950,607|| |Cash and cash equivalents
at the beginning
ofthe|year||1,180,601||229,994|| |CASH AND CASH EQUIVALENTS AT THE END|OF THE YEAR||2,926,792||1,180,601|| |The notes on pages 29 to 39form part ofthese financial||statements||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Unrestricted|Restricted|Total| |---|---|---| |funds|funds|funds| |2022f|2022f|2022f| |4,750,000|41,649|4,791,649| ||36,293|36,293| |4,750,000|77,942|4,827,942| |Unrestricted|Restricted|Total| |funds|funds|funds| |2021f|2021|2021| |650,000|8,000|658,000| ||3,686|3,686| |650,000|11,686|661,686| ## ## |Unrestricted|Total|Total| |---|---|---| |funds|funds|funds| |2022f|2022f|2021f| |626|626|299| ## ||Grants to|| |---|---|---| ||Institutions|| ||and|Total| ||Individuals|funds| ||2022|2022| |People|227,925|227,925| |Programmes|234,098|234,098| |Places|93,996|93,996| |Pollination|110,191|110,191| |TOTAL 2022|666,210|666,210| ||Grants to|| ||Institutions|| ||and|Total| ||Individuals|funds| ||2021f|2021f| |People|146,117|146,117| |Programmes|183,985|183,985| |Places|9,990|9,990| |Pollination|26,217|26,217| |TOTAL 2021|366,309|366,309| ## ## ||||Grant Making|Governance|Total funds| |---|---|---|---|---|---| ||||2022|2022|2022| |Auditor's|remuneration|||4,200|4,200| |Bank charges|||2,449||2,449| |Computer|expenses||446|1,040|1,486| |Design and branding|||690||690| |Legal and|professional|fees|2,532|7,884|10,416| |Office expenses|||1,024|1,901|2,925| |Staff costs|||39,677|26,451|66,128| |Travel and|meetings||9,040|6,027|15,067| ||||55,858|47,503|103,361| |||Grant Making|Governance|Total funds| |---|---|---|---|---| |||2021|2021|2021| |Bank charges||933||933| |Computer
expenses||323|753|1,076| |Design and branding||477|45|522| |Independent
examination|||2,160|2,160| |Legal and professional|fees|735|5,676|6,411| |Office expenses||1,317|2,459|3,776| |Staff costs||24,740|24,739|49,479| |Travel and meetings||9,545|6,363|15,908| |||38,070|42,195|80,265| ## ## ## |||||||||||2022f|2021f| |---|---|---|---|---|---|---|---|---|---|---|---| |Fees payable|to the Charity's|||auditor||for the|audit|of the Charity's|annual||| |accounts||||||||||4,200|| |Fees payable|to the Charity's||auditor||in respect of:||||||| |Independent|examination|of|the|Charity's||annual|accounts||||2,160| |All non-audit|services not|included|||above|||||6,504|5,676| ## ||||2022|2021| |---|---|---|---|---| ||||f|f| |Wages and salaries|||58,324|43,218| |Social security|costs||5,305|4,115| |Contributions|to pension|scheme|2,499|2,146| ||||66,128|49,479| |2022|2021| |---|---| |No.|No.| ## ## ## ||Investment|in| |---|---|---| ||subsidiary|| ||company
f|| |COST OR VALUATION||| |At 1 January 2022||| |Additions|100,000|| |At 31 December 2022|100,000|| |NET BOOK VALUE||| |At 31 December 2022|100,000|| ## |Name||Company|Principal
activity||Class of|Holding| |---|---|---|---|---|---|---| |||number|||shares|| |Bethe Earth Investments|Limited|07641556|A social enterprise||Ordinary|100%| ||||working
in unison|with||| ||||BeThe Earth|||| ||||Foundation
to provide|||| ||||flexible funding
and|||| ||||investment
in|||| ||||businesses
committed|||| ||||to accelerating
the|||| ||||regeneration
of life|on||| ||||earth.|||| |Name||Income/Gains
f|Expenditure
f|Profit/(Loss)
for
the year
f|Net assets
f| |---|---|---|---|---|---| |Bethe Earth Investments|Limited|2,794,938|(155,799)|2,639,139|2,911,688| ## ## |||||||2022f|2021f| |---|---|---|---|---|---|---|---| |DUE AFTER MORE THAN||||ONE|YEAR||| |Amounts|owed by|group|undertakings|||1,883,786|635,498| |||||||1,883,786|635,498| |DUE WITHIN ONE YEAR|||||||| |Other debtors||||||30,000|| |||||||1,913,786|635,498| |CREDITORS: AMOUNTS||||FALLING DUE WITHIN ONE YEAR|||| |||||||2022|2021| |||||||f|| |Trade creditors||||||11,680|19,853| |Accruals|and deferred
income|||||6,192|1,032,537| |||||||17,872|1,052,390| |||||||2022f|2021f| |DEFERRED INCOME|||||||| |Deferred|income at 1 January 2022|||||1,028,697|| |Resources|deferred|during||the year|||1,028,697| |Amounts|released|from previous|||periods|(1,028,697)|| ||||||||1,028,697| ## ## ## ||||||Balance at 31| |---|---|---|---|---|---| |||Balance at 1|||December| |||January 2022
f|Income|Expenditure
f|2022| |UNRESTRICTED FUNDS|||||| |General
Funds||863,709|4,750,626|(733,278)|4,881,057| |RESTRICTED FUNDS|||||| |COP27 Indigenous|Elders||7,596|(7,596)|| |Aura Programme|||70,346|(28,697)|41,649| ||||77,942|(36,293)|41,649| |TOTAL OF FUNDS||863,709|4,828,568|(769,571)|4,922,706| |STATEMENT OF FUNDS - PRIOR YEAR|||||| ||||||Balance at| |||Balance at|||31 December| |||1 January 2021
f|Income
f|Expenditure
f|2021
f| |UNRESTRICTED FUNDS|||||| |General
Funds||648,298|650,299|(434,888)|863,709| |RESTRICTED FUNDS|||||| |FemmeQ|||8,000|(8,000)|| |Mutuca
initiative|||3,686|(3,686)|| ||||11,686|(11,686)|| |TOTAL OF FUNDS||648,298|661,985|(446,574)|863,709| ## ## |||||Unrestricted|Restricted|Total| |---|---|---|---|---|---|---| |||||funds|funds|funds| |||||2022f|2022|2022| ||Fixed asset investments|||100,000||100,000| ||Debtors due after more than one year|||1,883,786||1,883,786| ||Current assets|||2,915,143|41,649|2,956,792| ||Creditors due within|one year||(17,872)||(17,872)| ||TOTAL|||4,881,057|41,649|4,922,706| ||ANALYSIS OF NET|ASSETS BETWEEN FUNDS - PRIOR YEAR||||| |||||Unrestricted|Restricted|Total| |||||funds|funds|funds| |||||2021f|2021|2021| ||Fixed asset investments|||100,000||100,000| ||Debtors due after more than one year|||635,498||635,498| ||Current assets|||1,151,904|28,697|1,180,601| ||Creditors due within|one year||(1,023,693)|(28,697)|(1,052,390)| ||TOTAL|||863,709||863,709| ||RECONCILIATION|OF NET MOVEMENT|IN FUNDS TO NET|CASH FLOW FROM OPERATING||| |16.|ACTIVITIES|||||| |||||2022f|2021f| |---|---|---|---|---|---| |Net income for the|year (as per Statement|of Financial|Activities)|4,058,997|215,411| |ADjUSTMENTS FOR:|||||| |Interest received||||(626)|(299)| |Increase
in debtors||||(1,278,288)|(314,468)| |Increase/(decrease)|in creditors|||(1,034,518)|1,049,664| |NET CASH PROVIDED BYOPERATING||ACTIVITIES||1,745,565|950,308| ## ## |2022f|2021f| |---|---| |2,926,792|1,180,601| ## ||||At 31| |---|---|---|---| |At|1 January||December| ||2022
f|Cash flows
f|2022f| ||1,180,601|1,746,191|2,926,792| ##