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2021-12-31-accounts

Trustees’ Annual Report for the period

From: 11 March 2021 To: 31 December 2021

Charity name: The Yeheb Project

Charity registration number: 1193782

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 The objects of the charity are:
the charity as set out in its - To promote the conservation, protection
governing document and improvement of the physical and
natural environment for the public benefit;
and
- To relieve poverty, in particular but not
exclusively by supporting the restoration
of degraded land through the
conservation and sustainable use of
indigenous plant species; and
- To advance the education of the public in
the subjects of sustainable development
and conservation, in particular but not
exclusively by the undertaking and
dissemination of research.
Sustainable development means
“development that meets the needs of the
present without compromising the ability of
future generations to meet their own needs.”
Summary of the main Para 1.17 and The charity’s main focus in the period was
1.19
activities in relation to those on the first and third objects, since the
purposes for the public circumstances in the Horn of Africa made it
benefit, in particular, the impossible to travel or implement projects in
activities, projects or services the field. This also limited the charity’s ability
identified in the accounts. to fund raise. Accordingly, the charity did not
trade in the year. The main activities
undertaken were to add information and
educational content to the charity’s website
and social media accounts.
Statement confirming Para 1.18 The trustees confirm that they have had
whether the trustees have regard to the guidance issued by the Charity
had regard to the guidance Commission on public benefit.
issued by the Charity
Commission on public
benefit.
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Page 1 of 5

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 The Charity did not make any grants in the
period and the Trustees have no plans to do
so.
Policy on social investment
including program related
investment		 Para 1.38 The Charity did not undertake social
investment including program related
investment during the period
Contribution made by
volunteers		 Para 1.38 The Trustees contributed the Charity as
volunteers during the period. We have
managed the Charity’s website and social
media as well as creating connections with a
range of stakeholders.

Achievements and Performance

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SORP reference
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Achievements and Performance Achievements and Performance Achievements and Performance
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 The charity has had an active website and
social media presence. Through these the
Trustees created connections with a variety
of stakeholders which we hope to transform
into on the ground collaboration.
The trustees have also been working
towards getting a charity bank account which
will allow us to expand this outreach.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 Through its online presence, the charity has
met two of the objectives set out in its
governing document.
- To promote the conservation, protection
and improvement of the physical and
natural environment for the public benefit;
and
- To advance the education of the public in
the subjects of sustainable development
and conservation, in particular but not
exclusively by the undertaking and
dissemination of research.
Performance of fundraising
activities against objectives
set		 Para 1.41 The charity did not raise funds during the
period.
Investment performance
against objectives		 Para 1.41 The charity does not hold any investments.

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Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The charity’s financial position did not
change during the year. The trustees aim to
solicit donations and grants in due course.
Statement explaining the
policy for holding reserves
stating why they are held
Amount of reserves held
Reasons for holding zero
reserves		 Para 1.22 At present no reserves are held, as no
income has been received since the charity
was created.
Details of fund materially in
deficit		 Para 1.24 No fund of the charity is in deficit
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 The charity has no liabilities and can rely on
the continuing support of the trustees, hence
there are no uncertainties about the charity
continuing as a going concern.
Additional information (optional)
You may choose to include further statements		 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 There were no incoming funds during the
period.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 The charity does not currently hold any
investments.
A description of the principal
risks facing the charity		 Para 1.46 The trustees have identified the following
principal risks:
- The uncertain situation in the Horn of
Africa preventing the charity from
implementing projects in the field;
- The charity being unable to broaden its
scope if this uncertainty persists;
- The current lack of capacity to implement
projects persisting and leading to a lack
of impact on the charity’s intended
beneficiaries.

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Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document Para 1.25 The charity’s governing document is a CIO
constitution, which is available from the
charity’s profile page on the Charity
Commission website.
How is the charity
constituted?		 Para 1.25 The charity is constituted as a Charitable
Incorporated Organisation whose only voting
members are its charity trustees.
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 The trustees have the power to appoint
additional trustees, provided this is done by
a resolution passed at a properly convened
meeting of the charity trustees. In selecting
individuals for appointment as charity
trustees, the charity trustees must have
regard to the skills, knowledge and
experience needed for the effective
administration of the charity.
Additional information (optional)
You may choose to include further statements		 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 will attend a weekend
induction meeting where we will discuss all
aspects of the charity, confirm what their role
will be and how this has been done in the
past. Induction materials will include
guidance for trustees produced by the
Charity Commission.
The charity’s organisational
structure and any wider
network with which the
charity works, Relationship
with any related parties		 Para 1.51 The Charity’s structure consists of three
trustees at present. Additional volunteers or
staff may be recruited in future. The charity
is not a member of any wider networks and
there are no related parties.

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Reference and Administrative details Charity name Other name the Charity uses The Yeheb Project Inot applicablel 1193782 Registered charity number Charity's principal address LITTLE TEDNEY corrAGE WHITBOURNE WORCESTER WR6 5RX Names of the charlty trustees who manage the charity Namè of person lor body) &ntitlèd to oint truBtse Tru8ts• nomo Offl¢8 Ilf any) Dates act•d 11 not for whol• ye8r If#n Dr Muna Ismail Chair Full period Full period Full period Francis Evans Scott Darby At the datè thls report W•8 approvod: Thern wèr8 no corporat• trust8e8 There wa8 no trustee holdlng tltle to proporty belonglng to the charlty No fund8 were held as CU8todlan trustses on ￿half of others The ¢harSty dld not have professlonal advlsers The charity did not havo a chief axecutlv• or 8•nlor Staff Declaratlons The tru8t8e8 declare that they have approved the truste88' r8POrt above, Slgned on behalf of the ¢harlty'8 tru8tee• Slgnature(sl Full name{8} Pogltlon {eg Secretaryp Chair, etc) Scott Darby Francis James Evans Trustee Trustee Date 23 October 2022

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The Yeheb Project 1193782
Annual accounts for the period
11 March 2021 To 31 December 2021
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Section A Statement of financial activities

Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
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Section B Balance sheet Restricted Income funds Unr•5trict8d funds Endowmont Total th14 funds year Totsl last year Fixed assets Intangible assèts Tangible assets Herltsgo assots Investments F01 F02 F03 F04 FQS (Notè 151 (Note 14) (Note 161 (Not• 17) Total flxed assets 605 801 802 803 804 Curront a88et8 Stocks (Note 18> Dobtor• {Not6 191 Investments (Nots 17,4) Calh at bank and In hand {Note 24) Total currnnt ass•ts B10 807 Credltors: amounts falllng due wlthln ono year (Noto 20) 811 Net Currnnt a8SOts/(Ilabllltles) 812 Total assets less current Ilabllltles 813 Credltors". amounts falllng duo aftor one year (Noto 20) Provlslons for118bllltles 814 815 Total not assets or Ilabllltles Funds of the Charity Endowment funds (Note 271 Restricted incom• funds INote 271 Unrestrlcted funds Revaluatlon re8erv¢ 818 B17 919 B20 Total funds 821 Signed by on¢ or Iru$lee$ on behalf of all the trustees Date of approval Signature Print Neme Scotl Darby 2311012022 Francis James Evans 2311012022 CC17a IExcell 2311012022

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 • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with  Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

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 conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful;

The charity has no liabilities and benefits from the continuing support and voluntary efforts of its trustees

None

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees Not applicable 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 .

Yes  * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy; None (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; Not applicable and

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CC17a (Excel)

(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  * -Tick as appropriate No

Please disclose:

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(i) the nature of any changes; None
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes
 -Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error; None
(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
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

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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
 the monetary value can be measured with sufficient reliability.   
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.   
Yes No N/a
Grants and donations are only included in the SoFA when the general income 
Grants and donations 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
Yes No N/a
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).  
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period
  
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts 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.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.   
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.   
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
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
Yes No N/a
'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'.
Yes No N/a
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.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.   
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities 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 Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
  
heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
  
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help
described in the trustees’ annual report.   
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends can be measured reliably.   
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Note 2

2.4 ASSETS
Intangible fixed assets
Heritage assets
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.
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.
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.
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.
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.
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.
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.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
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.
Investment gains and
losses
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.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
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.
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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
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		 £1,000






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Note 2

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Investments held for resale or pending their sale and cash and cash equivalents with a Yes No N/a
maturity date of less than 1 year are treated as current asset investments
  
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.   
Yes No N/a
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.   
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.   
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors 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.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments 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.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM None
THOSE ABOVE
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Note 2