## **Trustees’ Annual Report for the period** ## **From: 1 January 2024 To: 31 December 2024** ## **Charity name: The Yeheb Project** ## **Charity registration number: 1193782** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objects of the charity are:
- To promote the conservation, protection
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
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 charity’s focus in the period was on
establishing a conservation site for the
benefit of the community of Walwaal, in the
Somali Region of Ethiopia. The main
activities undertaken were to:
- secure grant funding for the project to
supplement the charity’s own resources
- plan training and other activities with
community leaders in Walwaal
- establish a Memorandum of
Understanding with local agencies in the
Somali Region
- travel to the area, carry out training
activities, secure supplies of yeheb
seeds and establish the conservation
site including fencing and water
- continue fundraising to fund the ongoing
maintenance of the site and watering of
yeheb seedlings as they grow| Page 1 of 5 |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit.|Para 1.18|The trustees confirm that they have had
regard to the guidance issued by the
Charity Commission on public benefit.| |---|---|---| **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 programme-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** ||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 main achievement in the year was the
delivery of training and establishment of a
conservation site in the community of
Walwaal. This was made possible by
generous donations from the Mohamed Bin
Zayed Species Conservation Fund, the
Irene Prestwich Trust, Ms. Ruba Farkh and
other individual donors.
As well as the direct benefits to this
community, the project is also benefiting
the Somali Region of Ethiopia by building
knowledge of yeheb conservation, which is
being shared with local partners including
the regional Agriculture Bureau and the
Somali Region Pastoral and Agro-pastoral
Research Institute.
The charity has had an active website and
social media presence. Through these the
Trustees created connections with a variety
of stakeholders and answered questions
from the public about Yeheb.
The trustees have reviewed their long-term
strategy and funding plan for the charity
and believe that this remains appropriate.| Page 2 of 5 ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|Through its project in Ethiopia and online
presence, the charity has met all three of
the objectives set out in its governing
document.
The short-term objectives for 2024 were to
secure external funds, deliver training and
establish a yeheb conservation site. All
three objectives were met.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|The charity received two grants from
charitable trusts during the year. Both
recurring and one-off donations were
received from individuals. Donations from
the trustees fully covered the running costs
of the charity in the UK.| ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity ended the year with a cash
balance sufficient to fund at least six
months’ worth of upkeep for the site at
Walwaal.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held
Amount of reserves held
Reasons for holding zero
reserves|Para 1.22|Zero reserves are held, because there are
no material recurring expenses (such as
staff salaries or similar commitments) that
would justify holding reserves. Accordingly,
all the charity’s funds are available to
advance the objectives.| |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 material 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|Incoming funds during the year were all
from donations.| |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.
- Lack of future success in securing
external grant funding limiting the
charity’s capacity to implement projects.
- Limited capacity leading to a lack of
impact on the charity’s intended
beneficiaries in the Horn of Africa.| 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 the board carries out
its work. 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 and other volunteers in the UK and
Ethiopia. Additional volunteers or staff may
be recruited in future.
The charity is affiliated with the global
movement Initiatives of Change._Initiatives_
_for Land, Lives and Peace_is a part of the
Initiatives of Change movement working on
similar topics to the charity.
The charity is building partnerships with
organisations that have related expertise
and objectives. These include World
Agroforestry (ICRAF) and the Somali
Region Pastoral and Agro-pastoral
Research Institute (SoRPARI).
These relationships are described more
fully on the charity’s website,
www.yeheb.org.| Page 4 of 5 ## **Reference and Administrative details** |Charity name|The Yeheb Project| |---|---| |Other name the charity uses|[not applicable]| |Registered charity number|1193782| |Charity’s principal address|LITTLE TEDNEY COTTAGE
WHITBOURNE
WORCESTER
WR6 5RX| **Names of the charity trustees who manage the charity** |1
2
3|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (ifany)**| |---|---|---|---|---| ||Dr Muna Ismail|Chair|Fullperiod|| ||Francis Evans||Fullperiod|| ||Scott Darby||Fullperiod|| ## **At the date this report was approved:** - **There were no corporate trustees** - **There was no trustee holding title to property belonging to the charity** - **No funds were held as custodian trustees on behalf of others** - **The charity did not have professional advisers** - **The charity did not have a chief executive or senior staff** ## **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)
Full name(s) Scott Darby Francis James Evans
Position (e.g. Secretary,
Trustee Trustee
Chair, etc.)
Date
28 May 2025
**----- End of picture text -----**
Page 5 of 5 |The Yeheb Project|The Yeheb Project|1193782| |---|---|---| |Annualaccountsfor the period||| |1 January 2024|**To**|31 December 2024| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
**(Note 3)**
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
**(Note 6)**
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**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04| |---|---|---|---|---| ||12,772|8,529|-|21,301| ||-|-|-|-| ||-|-|-|-| ||-|-||-| ||-|-|-|-| ||-|-|-|-| ||12,772|8,529|-|21,301| |||||| ||-|-|-|-| ||10,234|7,422|-|17,656| ||-|-|-|-| ||-|-|-|-| ||10,234|7,422|-|17,656| |||||| ||2,538|1,107|-|3,645| ||-|-|-|-| ||2,538|1,107|-|3,645| ||-|-|-|-| ||-|-|-|-| |||||| ||-|-|-|-| ||-|-|-|-| ||2,538|1,107|-|3,645| |||||| ||1,641|-|-|1,641| ||4,179|1,107|-|5,286| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 ## **Section B Balance Sheet** |Balance Sheet date
31 December 2024
**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 19)**
**Investments**
**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|Guidance Notes
1
January
2024
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**

**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**31**
**December**
**2024**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**31**
**December**
**2024**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|| |||-|-|-|-|| |||-|-|-|-|| |||-|-|-|-|| |||-|-|-|-|-| |||||||| |||-|-|-|-|| |||903|-|-|903|760| |||-|-|-|-|-| |||3,336|1,107|-|4,443|881| |||4,239|1,107|-|5,346|1,641| |||||||| |||60|-|-|60|| |||||||| |||4,179|1,107|-|5,286|1,641| |||||||| |||4,179|1,107|**-**|5,286|1,641| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||4,179|1,107|-|5,286|1,641| |||||||| |||-|||-|-| ||||1,107||1,107|-| |||4,179||-|4,179|1,641| ||||||-|-| |||4,179|1,107|-|5,286|1,641| |||||||| |||Signature||Print Name||Date of
approval| |||||Scott Darby||28/05/2025| |||||Francis James Evans||28/05/2025| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 **Section C Notes to the accounts** **Balance Sheet date: 31 December 2024** ## 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 The charity has no material liabilities and benefits from the support the conclusion that the charity is a going concern; continuing support and voluntary efforts of its trustees Disclosure of any uncertainties that make the going concern assumption doubtful; _**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**_ Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 |**_(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*  * -Tick as appropriate No*  ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_None_**| |**_(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*  * -Tick as appropriate No*  ## _**Please disclose:**_ |**_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_**| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _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**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
ꞏ it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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 are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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).
**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.
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.
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 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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|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||| ||||| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations **subscriptions** and Legacies. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
These are capitalised if they can be used for more than one year, and cost at least
**Settlement of insurance**
**claims**
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.
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.
**p**
**subscriptions**
p p g g
and Legacies.
**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.
**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**
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**
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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.
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.||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||| ||£1,000|||| |||||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 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** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. ## **progress** 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 (including trade debtors and loans receivable) are measured on initial recognition at **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 **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. They are valued at fair value except where they qualify as basic financial instruments. **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **None** |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||| |||| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations andgifts
Gift Aid
Legacies
General grants provided by
government/other charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset
held for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations andgifts|10,250|-|-|10,250|1,640| ||Gift Aid|2,522|-|-|2,522|160| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities|-|8,529|-|8,529|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|12,772|8,529|-|21,301|1,800| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||12,772|8,529|-|21,301|1,800| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||[Not applicable - it was all unrestricted]||||| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year to 31 December 2024**
**Last year to 31 December 2023**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company undertaking
non-charitable tradingactivity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Training in Walwaal|764|1,500|-|2,264|-|-|-|-| |Walwaal site establishment|1,587|2,076|-|3,663|-|-|-|-| |Walwaal site maintenance|-|2,846|-|2,846|-|-|-|-| |Other project costs|527|-|-|527|-|-|-|-| |Travel and accommodation (UK)|4,909|-|-|4,909|-|-|-|-| |Travel and accommodation (o/seas)|2,182|1,000|-|3,182|-|-|-|-| |Other charitable costs|266|-|-|266|159|-|-|159| |**Total expenditure on charitable**
**activities**|10,234|7,422|-|17,656|159|-|-|159| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||10,234|7,422|-|17,656|159|-|-|159| ## Additional information to Note 6: All costs of raising funds were borne by the trustees personally, or are included in UK travel and accommodation. No costs were incurred wholly and exclusively on fundraising. The Irene Prestwich Trust made a grant award of £2,500 towards training and overseas accommodation costs. This has been allocated as shown. Expenditure on overseas accommodation was £1208.65 within the total £3,182 which includes travel and food. Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## **31 December 2024** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors - Gift Aid** |**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||400|600| ||503|160| ||903|760| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **Note 20 Creditors and accruals** ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||60|-|-|-| ||60|-|-|-| ## **Note 24 Cash at bank and in hand** |**Other**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||4,443|881| ||-|-| ||4,443|881| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity and U - unrestricted funds**_ |**_- unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**PE, EE**
**R or U ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General fund|**U**|To serve the objects of the charity (no
other restrictions)|
1,641|12,772|(10,234)|-|-|4,179| |Grant from the Irene
Preswich Trust|**R**|To defray the costs of training and
accommodation expenses in the
Somali Region of Ethiopia|-|2,500|(2,500)|-|-|-| |Grant from the Mohamed
Bin Zayed Species
Conservation Fund|**R**|To provide for the establishment and
upkeep of a conservation site in
Walwaal, Somali Region of Ethiopia|-|6,029|(4,922)|-|-|1,107| |**Total Funds**|||1,641|21,301|(17,656)|-|-|5,286| ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** |**Fund names**|**PE, EE**
**R or U ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |General fund|**U**|To serve the objects of the charity (no
other restrictions)|
-|1,800|(159)|-|-|1,641| |**Total Funds**|||-|1,800|(159)|-|-|1,641| Accounts to 31/12/2024 The Yeheb Project 1193782 28 May 2025