## **Trustees’ Annual Report for the period**
**From: 1 January 2025**
**To: 31 December 2025**
## **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
ensuring the sustainability and future
security of the yeheb conservation site for
the benefit of the community of Walwaal, in
the Somali Region of Ethiopia. The main
activities undertaken were to:
- fund a monthly stipend for the care and
maintenance of the site, employing local
people to water the plants
- improve the site water supply and water
storage
- further to the Memorandum of
Understanding with local agencies,
secure title for a 28 Hectare block of
land that includes the current site which
is 0.6 Hectares. The title is joint with the
Walwaal village Rajo Cooperative.|
Page 1 of 6
|||- travel to the area, using another journey
for which tickets had been paid for an
efficient user of charity funds, and
assess the growth of yeheb plants and
future potential of the site
- continue fundraising to fund the ongoing
maintenance of the site and watering of
yeheb seedlings as they grow
During the year the charity was accredited
as a member of the United Nations
Convention on Combating Desertification|
|---|---|---|
|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. In addition to
field work in Ethiopia, we have managed
the Charity’s website and social media as
well as creating connections with a range
of stakeholders.|
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**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 main achievement in the year was the
successful proof of concept of the charity’s
conservation goal. Yeheb seeds that had
been gathered and planted in May 2024
grew successfully, bore flowers and seeds,
and those seeds in turn were planted and
some had germinated by November 2025.
This outcome is much faster than we had
anticipated and extremely encouraging,
since it validates the husbandry practices
that we have used and on which training
was delivered in 2024. It opens the way to
scale-up the project in future years.|
Page 2 of 6
This successful outcome was made possible by a generous grant from the Mohamed Bin Zayed Species Conservation Fund in 2024 which also covered part of 2025. The trustees also wish to thank Ms. Ruba Farkh, Mrs Rachel Evans, and other individual donors for their kind support. As well as the direct benefits to the community of Walwaal, 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 Agropastoral Research Institute. The charity continues to have 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 charity sponsored a research project by a masters student, Mr Ahmed Ali, at the Häme University of Applied Sciences, Finland. The trustees have reviewed their long-term strategy and funding plan for the charity and believe that this remains appropriate.
## **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 other
activities outlined above, the charity has
met all three of the long-term objectives set
out in its governing document.
The short-term goals for 2025 were to
secure external funds, maintain and grow
the conservation site, and secure the future
of the site by getting legal title. The second
and third objectives were met. No new
funding was secured although there is one
application outstanding.|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|The charity received no new 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 and contributed
substantially to costs in the field.|
## **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 cover at least six
months’ worth of upkeep for the site at
Walwaal, which is the only recurring cost.|
|---|---|---|
Page 3 of 6
|Statement explaining the
policy for holding reserves
stating why they are held,
the amount of reserves held
and reasons for holding zero
reserves if applicable|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 its
trustees, hence there are no uncertainties
about the charity continuing as a going
concern.|
**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. Two grant applications
were made and are outstanding.|
|---|---|---|
|A description of the principal
risks facing the charity|Para 1.46|The trustees have identified the following
principal risks:
- 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.
- The uncertain situation in the Horn of
Africa preventing the charity from
implementing projects in the field.
The stable political situation in Somaliland
means that the charity may be able to
resume work there in the near future.|
## **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.|
Page 4 of 6
## **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).
The charity has a Memorandum of
Understanding with the University of Burao
in Somaliland.
During the year, the charity was confirmed
as an affiliate member of the United
Nations Convention on Combating
Desertification (UNCCD).
These relationships are described more
fully on the charity’s website,
www.yeheb.org.|
Page 5 of 6
## **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
31 January 2025
**----- End of picture text -----**
Page 6 of 6
The Yeheb Project 1193782 Annual accounts for the period 1 January 2025 **To** 31 December 2025
## **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
14,849
-
-
14,849
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||14,849
-
-
14,849|
||-
-
-
-
14,144
1,107
-
15,251
-
-
-
-
-
-
-
-|
||14,144
1,107
-
15,251|
|||
||705
1,107
-
-
402
-|
||-
-
-
-|
||705
1,107
-
-
402
-|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||705
1,107
-
-
402
-|
||4,179
1,107
-
5,286|
||4,884
-
-
4,884|
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**Section B Balance Sheet**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
31
1
December
January
2024 £ £ £ 2025 £
F01 F02 F03 F04 F05
B01 - - - -
B02 - - - -
B03 - - - -
B04 - - - -
B05 - - - - -
B06 - - - -
B07 2,063 - - 2,063 903
B08 - - - - -
B09 2,882 - - 2,882 4,443
B10 4,944 - - 4,944 5,346
60 - - 60 60
B11
B12 4,884 - - 4,884 5,286
B13 4,884 - - 4,884 5,286
- - - - -
B14
B15 - - - - -
B16 4,884 - - 4,884 5,286
B17 - - -
B18 - - 1,107
B19 4,884 - 4,884 4,179
B20 - -
B21 4,884 - - 4,884 5,286
Date of
Signature Print Name
approval
Scott Darby 31/01/2026
Francis James Evans 31/01/2026
Guidance Notes
**----- End of picture text -----**
Balance Sheet date 31 December 2025
## **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
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**Section C Notes to the accounts**
**Balance Sheet date: 31 December 2025**
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 charity has no material liabilities. It benefits from the 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 31/12/2025
The Yeheb Project 1193782
31 January 2026
**----- Start of picture text -----**
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(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
Not applicable
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**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).
**----- 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
**----- End of picture text -----**
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**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
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
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.
**----- End of picture text -----**
**Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations **subscriptions** and Legacies. Accounts to 31/12/2025
Yes No N/a 31 January 2026
The Yeheb Project 1193782
g
**p**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
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
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.
**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.
**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
**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**|£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
|
|---|---|---|
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**----- Start of picture text -----**
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
Yes No N/a
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.
**----- End of picture text -----**
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**None**
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 12,459 - - 12,459 10,250
and legacies: Gift Aid 2,390 - - 2,390 2,522
Legacies - - - - -
General grants provided by
government/other charities - - - - 8,529
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 14,849 - - 14,849 21,301
Charitable - - - - -
activities: - - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading - - - - -
activities: - - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income
investments:
- - - - -
Dividend income
- - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: 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
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 14,849 - - 14,849 21,301
Other information:
All income in the prior year was unrestricted except for:
Grants received from two charitable trusts
(please provide description and amounts)
**----- End of picture text -----**
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
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This year to 31 December 2025 Last year to 31 December 2024
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
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 trading activity - - - - -
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 capital works 4,228 - - 4,228 1,587 2,076 - 3,663
Walwaal site maintenance 3,699 1,107 - 4,806 - 2,846 - 2,846
Other project costs 449 - - 449 527 - - 527
Travel and accommodation (UK) 4,632 - - 4,632 4,909 - - 4,909
Travel and accommodation (o/seas) 902 - - 902 2,182 1,000 - 3,182
Other charitable costs 234 - - 234 266 - - 266
Total expenditure on charitable
activities 14,144 1,107 - 15,251 10,234 7,422 - 17,656
Separate material item of expense
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 14,144 1,107 - 15,251 10,234 7,422 - 17,656
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## 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.
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## **31 December 2025**
## _**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**
**£**
**£**
- -
200 400
1,863 503|
|---|---|
||2,063 903|
## _**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**
|**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**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
60
60
- -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||60 60
- -|
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
- -
2,882 4,443
- -|
||2,882 4,443|
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026
**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**_
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Fund Fund
balances balances
PE, EE Purpose and Restrictions brought Gains and carried
R or U *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
To serve the objects of the charity (no
General fund U 4,179 14,849 (14,144) - - 4,884
other restrictions)
Grant from the Mohamed To provide for the establishment and
Bin Zayed Species R upkeep of a conservation site in 1,107 - (1,107) - - -
Conservation Fund Walwaal, Somali Region of Ethiopia
Total Funds 5,286 14,849 (15,251) - - 4,884
**----- End of picture text -----**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
||||**Fund**||||||**Fund**|
|---|---|---|---|---|---|---|---|---|---|
||||**balances**||||||**balances**|
||**PE, EE**
**R or U ***|**Purpose and Restrictions**|**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**||**carried**
**forward**|
|**Fund names**|||**£**|**£**|**£**|**£**||**£**|**£**|
|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||To provide for the establishment and||||||||
|Bin Zayed Species|**R**|upkeep of a conservation site in|-|6,029|(4,922)|-||-|1,107|
|Conservation Fund||Walwaal, Somali Region of Ethiopia||||||||
|||**Total Funds**|1,641|21,301|(17,656)|-||-|5,286|
Accounts to 31/12/2025
The Yeheb Project 1193782
31 January 2026