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2024-12-31-accounts

Charity Number 1195709 Registered number CE026591

Platform Earth

Report and Accounts

31 December 2024

Platform Earth Report and Accounts Contents

Page
Trustees' Report 1 to 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10 to 16

Platform Earth Trustees' Report

The trustees present their annual report together with the financial statements of Platform Earth (the 'Charity') for the period ended 31 December 2024. The trustees confirm that the annual report and financial statements of the Charity comply with the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Charity details

Registration : Company Number CE026591 Charity Number 1195709 Structure and : The organisation is a Charitable Incorporated Organisation, Governance incorporated on 3 September 2021. It operates under a Foundation Model Constitution, with trustees as the only voting members. Charity Address : 104-108 Oxford Street London W1D 1LP . Bankers : Triodos Bank Independent Examiner : Martin Gatehouse Computant Limited F17 Node Cowork, 1 Enterprise Road, Barnstaple EX31 3YB Chair : Richard Wadhams Trustees : Ruth Rebecca Ganesh : Richard Philip Wadhams : Olivia Bonner : Nicole Stott : Antonio Bavasso

Management

The trustees meet on a regular basis and leverage their wider networks to advance the environmental and cultural programmes of the Charity.

1

Platform Earth Trustees' Report

Charitable objectives

Platform Earth was founded to drive material developments for the environment through art and science. Its two principal missions are:

  1. To promote the arts, particularly contemporary art, to raise awareness of environmental issues.

  2. To promote the conservation, protection, and improvement of the physical and natural environment, focusing on climate change mitigation and carbon-neutral art production.

Activities

Platform Earth advances ecological regeneration and cultural enrichment by creating partnerships between cultural, scientific, and governmental spheres.

Its work is structured into two complementary programmes:

Environmental Programme

Cultural Programme

2

Platform Earth Trustees' Report

Achievements and performance

Environmental Programme Achievements

Cultural, Educational, and Environmental Programmes

2022 to 2024:

 2022

Frieze London: Best Environmental Charity Award

Platform Earth was voted Best Environmental Charity at Frieze London. The public were invited to vote through Pinwheel, an initiative uniting artists, audiences, and organisations across the nonprofit and private sectors to strengthen collective support for planet repair.

A screening of the Platform Earth documentary on the Sussex Kelp Restoration Project accompanied the event, alongside commissioned artworks including the entrance booth at Frieze Art Fair. Platform Earth’s Sussex Kelp Restoration Project received the most votes, establishing it as the most relevant charitable initiative to Frieze’s audience.

 2023

Woolwich Contemporary Print Fair: Carbon Collection Exhibition

For the 2023 edition of the Woolwich Contemporary Print Fair, Platform Earth was invited to exhibit screen-print editions from its CARBON Collection, which brings together leaders from the contemporary art world to address the art industry’s carbon footprint.

The collection embodies the charity’s mission to employ the arts to address climate change, using culture to promote climate positivity and carbon neutrality. The artworks are made with an innovative carbon-negative black ink developed by Graviky Labs, created by harvesting carbon directly from exhaust fumes. Each pen of this ink contains approximately forty minutes’ worth of air pollution captured from a single car, transforming pollution into a medium of creative and ecological expression.

 2024

Venice Biennale: Carbon 2 Exhibition

In May 2024, Platform Earth opened CARBON 2 at Palazzo Experimental in Venice. The exhibition featured more than thirty artworks and welcomed over ten thousand visitors.

3

Platform Earth Trustees' Report

Achievements and performance (continued)

Lungs of Venice Symposium

Alongside the exhibition, Platform Earth hosted Lungs of Venice, a symposium exploring the intersection of art, science, and conservation. The event presented SKYWALK, a visionary concept for a science gallery and educational bridge over Venice’s wetlands and tidal channels. The project demonstrates how culture can reconnect Venice with its fragile salt marshes, some of Europe’s richest yet most endangered carbon sinks.

Academic Collaborations

Platform Earth continues to collaborate with the University of Architecture of Venice (IUAV), the University of Padua, and Ca’ Foscari University, fostering dialogue between art, culture, and science to safeguard the lagoon’s future.

November 2024

Platform Earth was officially selected from 150 worldwide applications as one of 11 projects for the international 2025 Venice Architecture Biennale by Curator Carlo Ratti. Our collaboration with Richard Rogers RSHP architects and the Venice architecture and scientific community looks forward to hosting 250,000 visitors.

Platform Earth collaborates with the Ghetto Film School, completing a documentary on the Skywalk public exhibition and the scientific, architectural, and cultural spheres.

Looking Forward

Sea & Space – Earth Day 2025

To celebrate Earth Day, Platform Earth partnered with Space for a Better World to create an immersive public exhibition of art, science, and environmental storytelling. Hosted from 20 to 22 April at Landsec’s new 5,000 sq ft gallery beneath Piccadilly Circus in London, the exhibition drew more than ten thousand visitors.

Platform Earth provided twenty-two artworks for the show, including film, sculpture, and the debut of the Carbon Collection, reaffirming the Charity’s mission to connect artistic practice with planetary restoration.

Venice Biennale 2025: The Skywalk Exhibition

A collateral landmark event for the 19th Biennale Architettura, held at La Fucina del Futuro. The exhibition explores The Skywalk’s design process, ecological imperatives, and artistic origins. Models, projections, and research underscore the vital role of Venice’s salt marshes as one of Europe’s most efficient carbon sinks, sequestering carbon at a rate forty times greater than that of temperate forests.

Looking to 2026:

4

Platform Earth Trustees' Report

Cultural assets

Financial review

2024 Financial Summary:

Reserves policy

The Charity budgets to expend only its income and carries forward unspent funds for future eligible expenditure.

Going concern

The trustees have a reasonable expectation that the Charity has adequate resources to continue operations for the foreseeable future.

Risk management

The trustees have implemented procedures to mitigate risks, including transaction authorisation protocols and periodic reviews of operational systems.

Recruitment and appointment of new trustees

Trustees are appointed for fixed terms by resolution at properly convened meetings. Selection considers the skills, knowledge, and experience necessary for effective governance and administration.

Related party relationships

The Charity has no related party connections with individuals or organisations. Trustees volunteer their time and receive no financial benefits or expenses from the Charity.

5

Platform Earth Trustees' Report

Statement of Trustee responsibilities

The Charity's trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the Charity's trustees to prepare accounts for each year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing the accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information on the Charity's website and filed with the Charity Commission.

Statement as to disclosure to our independent examiner

In so far as the trustees are aware at the time of approving this annual report;

This report was approved by the Board of Trustees on 31 October 2025 and signed on its behalf.

Richard Wadhams Trustee

6

Independent Examiner’s Report to the Trustees of Platform Earth

I report to the trustees on my examination of the unaudited accounts of the Charitable Incorporated Organisation ('CIO') 'Platform Earth' for the year ended 31 December 2024 which are set out on pages 8 to 16.

Responsibilities and basis of report

As the trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the 2011 Act").

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement (matter of concern identified)

I have completed my examination. I I have identified a matter of concern in my report because £6,700 and £3,250 of debts are included in current assets as recoverable amounts where the invoices in question were dated in Feb-22 and Apr-24 respectively. We have not seen evidence as to the recoverability of these amounts.

I confirm that no other matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the CIO's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the CIO's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the CIO and the CIO's trustees as a body, for my work or for this report.

Martin Gatehouse Computant Limited F17 Node Cowork, 1 Enterprise Road, Barnstaple EX31 3YB

31 October 2025

7

Platform Earth

Statement of Financial Activities (incorporating Income and Expenditure Account) for the year ended 31 December 2024

2024 2023
Notes £ £
Unrestricted Unrestricted
Income
Grants and donations 3 27,986 9,173
Other trading activities 4 27,950 3,067
Interest receivable 21 151
Total income 55,957 12,391
Expenditure
Raising funds 5 (32,406) (51,613)
Charitable activities 6 (43,801) (37,286)
Total expenditure (76,207) (88,899)
Net income (20,250) (76,508)
Net movement in funds (20,250) (76,508)
Reconciliation of funds
Total funds brought forward 251 76,759
Total funds carried forward (19,999) 251

The notes form an integral part of these accounts.

8

CE026591

Platform Earth Registered number: Balance Sheet as at 31 December 2024

Notes 2024 2023
£ £
Fixed assets
Tangible assets 10 236 315
236 315
Current assets
Debtors 11 12,379 14,231
Cash at bank and in hand 575
12,954
212
14,443
Creditors: amounts falling due
within one year 12 (33,189) (14,507)
Net current liabilities (20,235) (64)
Net (liabilities)/assets (19,999) 251
The funds of the Charity
Unrestricted income funds: 14
General funds (19,999) 251
Designated funds - -
Total Charity funds (19,999) 251

The notes form an integral part of these accounts.

Richard Wadhams Trustee Approved by the board on 31 October 2025

9

Platform Earth Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

Charitable Incorporated Organisation ('CIO') information

A CIO is a legal form of corporate body with limited liability designed specifically for charities. Platform Earth has adopted the ‘foundation’ CIO model intended for charities whose only voting members will be the Charity trustees.

The CIO is registered for VAT and all income and expenditure is VAT exclusive.

Basis of preparation

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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Public benefit entity

The CIO meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the CIO's ability to continue as a going concern and therefore the accounts are prepared on this basis.

Income

All income is recognised once the CIO has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income from the sale of artworks is recognised in the period in which it is receivable and to the extent they have been provided.

Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount.

Interest on funds held on deposit is included when receivable.

10

Platform Earth Notes to the Accounts for the year ended 31 December 2024

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the CIO's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

Support and governance costs

Support costs are those functions that assist the work of the CIO but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs, which are considered a category of support costs, are the costs associated with the governance arrangements of the CIO. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the CIO’s activities.

11

Platform Earth Notes to the Accounts for the year ended 31 December 2024

Tangible fixed assets

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method as follows:

Equipment

over 5 years

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for impairment, and slow-moving stocks. Cost includes all direct costs.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price after any discounts offered), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the CIO anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Financial instruments

The CIO only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method

Taxation

The CIO is exempt from tax on income and gains as explained in note 16 to these accounts. The CIO is not recognised by HMRC for gift aid.

12

Platform Earth Notes to the Accounts

for the year ended 31 December 2024

2 Critical accounting estimates and judgements

In the application of the accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations 2024 2023
£ £
Unrestricted funds:
Donations 27,986 9,173
27,986 9,173
4 Income from other trading activities 2024 2023
£ £
Unrestricted funds:
Sale of artworks - 3,067
Services 27,950 -
27,950 3,067
5 Analysis of costs of raising funds 2024 2023
£ £
Unrestricted funds:
Purchases for resale 7,170 -
Commisisons paid 2,470 (720)
Other direct costs 1,834
Support costs 22,766 50,499
32,406 51,613

13

Platform Earth

Notes to the Accounts

for the year ended 31 December 2024

6 Analysis of charitable expenditure 2024 2023
£ £
Unrestricted funds:
Direct costs of exhibitions and events 21,064 402
Grants and awards - 20,000
Support and governance costs 22,737 16,884
43,801 37,286
7 Support costs 2024 2023
£ £
Unrestricted funds:
Salaries and pensions 10,907 53,178
Freelancers 20,721 -
Rent - 2,000
Travel and subsistence 4,123 115
Entertaining and gifts 1,266 -
Stationery and printing - -
Equipment hire 736 2,506
Computer and software 3,439 2,520
Accountancy fees - 3,050
Bank charges 82 11
Bad debts 150 -
Depreciation 79 103
41,503 63,483
Governance costs 4,000 3,900
45,503 67,383
Apportioned to activities:
Raising funds 22,766 50,499
Charitable expenditure 22,737 16,884

The CIO initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs are apportioned between the trading activity and the charitable activities undertaken prorata to the income generated from each source.

8 Net income 2024 2023
£ £
This is stated after charging/(crediting):
Depreciation 79 103
Independent examination 1,000 1,000
1,079 1,103

14

Platform Earth

Notes to the Accounts

for the year ended 31 December 2024

9 Employees 2024 2023
Number Number
Average number of persons employed by the CIO 1 2
**10 ** Tangible fixed assets
Equipment
£
Cost
At 1 January 2024 557
At 31 December 2024 557
Depreciation
At 1 January 2024 242
Charge for the year 79
At 31 December 2024 321
Net book value
At 31 December 2024 236
At 31 December 2023 315
All of the above assets are used for charitable purposes.
**11 ** Debtors 2024 2023
£ £
Trade debtors 10,492 7,392
VAT recoverable 1,651 6,839
Other debtors and prepayments 236 -
12,379 14,231
**12 ** Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 28,954 1,500
Taxation and social security costs - 615
Other creditors and accruals 4,235 12,392
33,189 14,507

15

Platform Earth

Notes to the Accounts

for the year ended 31 December 2024

**13 ** Analysis of net assets between funds 2024 2023
£ £
General unrestricted:
Tangible fixed assets 236 315
Net current assets/(liabilities) (20,235) (64)
(19,999) 251

14 Movement in funds

Opening Incoming Outgoing Closing
& transfers & transfers
2024 £ £ £ £
Unrestricted funds:
General funds 251 55,957 (76,207) (19,999)
Designated funds - - - -
251 55,957 (76,207) (19,999)

15 Events after the reporting date

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

16 Contingent liabilities

The trustees believe that they are able to demonstrate that they have a reasonable expectation that all income of the CIO complies with the basic rules for tax exemptions available to charities are set out in Part 10 of the Income Tax Act 2007, for income tax purposes.

17 Related party transactions

The CIO's trustees were not paid or received any other benefits from employment with the CIO in the year. No other CIO trustee received payment for professional or other services supplied to the CIO.

No trustees were paid or reimbursed expenses in their capacity as trustees. Expenses incurred and reimbursed by the trustees in the ordinary course of CIO's business do not require

16