## **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**
**----- Start of picture text -----**
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.|
Page 2 of 5
## **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.|
Page 3 of 5
## **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.|
Page 4 of 5
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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-
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-
-
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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)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -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 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).
**----- Start of picture text -----**
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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CC17a (Excel)
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
**----- Start of picture text -----**
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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CC17a (Excel)
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
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
23 October 2022
CC17a (Excel)
Note 2
**----- Start of picture text -----**
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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23 October 2022
CC17a (Excel)
Note 2