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2023-03-30-accounts

Trustees’ Annual Report for the period

From: 1st July 2022 To: 31st March 2023

Charity name: DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH

Charity registration number: 1199510

Objectives and Activities

SORP
reference
Summary of the
purposes of the charity
as set out in its
governing document		 Para 1.17 DIRT’s charitable objects are:
1.
to promote conservation of land and improve the
physical and natural environment by promoting
enhancement of farmland. DIRT works toward
regenerating soils that have been degraded by
conventional agriculture and mining. DIRT’s aim is
to increase soil fertility, biodiversity, community
wellness, water retention and absorption,
greenhouse gas sequestration and educate about
healthy land management including biodynamic
farming.
2.
advancement of education of the public especially
in ecology and sustainable development by raising
awareness through various channels.
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		 In order to achieve its goal to improve physical and natural
environment by regenerating soil globally as well as
advancement of education of the public especially in
ecology and sustainable development DIRT raises funds to
support projects that meet these criteria:
1.
are using biodynamic farming practices to care for
land and
2.
are in need of funds to:
a.
Increase the land farmed biodynamically by
engaging a wider community to adopt
biodynamic practices;
b.
Build education centres;
c.
Upskill their local community;
d.
Enhance the livelihood of their community;
e.
Build infrastructure;
f.
Hire team;
g.
Support education about biodynamic and
regenerative farming practices;

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

h.
Restore toxic land with biodynamic farming
practices and recover it from results of toxic
practices such as (gold) mining or
conventional farming where it includes
heavy pesticide spraying;
i.
Support a local network of farmers by
helping to sell their products to the industry
(for example, connect biodynamic wool
farmers with designers);
j.
Identify and implement local supply chains;
3.
DIRT and Demeter agree to work on creating ten
new standards for the textile industry, that will
include high standards for producing and
processing: cotton, wool, silk, feathers, leather, dye
plants, basts (hemp, linen and flax), tree fibres,
mushroom leather, cashmere. The 1st roundtable
discussions with experts of their fields start in
January 2023.
4.
Policy work starts to shift toward chemical free
agriculture.
Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit		 Para 1.18 The charity and the charity’s trustees have acted in
accordance with the guidance issued by the Charity
Commission.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP
reference
Policy on grant making Para 1.38 DIRT charity accepts entries for grants from the global
biodynamic community or those wanting to join it.
Biodynamic community is: 1) a network of farmers that use
regenerative farming practices recognised or certified by
Demeter International and 2) professionals working with
such farmers, for exampleBiodynamic Associations,
Biodynamic FederationDemeter International.
Due to the above DIRT charity is able to ask for at least
two references from within this global network to qualify the
farm that will be granted a donation;

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

DIRT charity has a detailed application process to validate
entrants and carry out checks before accepting grant
applicants.
Policy on social
investment including
program related
investment		 Para 1.38 N/A
Contribution made by
volunteers		 Para 1.38 The founding trustee has dedicated an equivalent of full
time employment hours to be part of the executive team
and run the charity’s operations, oversee its development
and liaise with the rest of the trustees.
A professional team donates their time and skillset to
create photographs for DIRT Charity to be used within
media publications as awareness raising assets.
A marketing strategy consultant donates time for free
temporarilyto support on marketingstrategy.
Other

Achievements and Performance

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.		 SORP
reference
Para 1.20 The main achievements of DIRT is to supply
funding to biodynamic farmers across the globe to
enable these community minded farming
cooperatives to build new structures, cover toxic
mining scars, help the biodynamic farming
movement to grow so that more soil can be
restored, more carbon captured and more
biodiversity increased, research new supply and
demand chains; raise awareness about
regenerative agriculture through social media,
traditional media and conferences, encourage
individuals to source their food and textiles from
farms that are not polluting the earth, regenerate
soil so that it can again support life on earth.

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 Achievements against improvement of the physical
land are as follows:
1.
DIRT sources 13 farm projects for which it
fundraises.
2.
DIRT sends a biodynamic consultant from
Germany to Uganda to show the community
who have been mining gold for decades how
to create healthy soil and regenerate the
polluted land with composting and other
regenerative practices.
DIRT fundraises $10,000 for the project with a
jewellery brand in the USA; in order to avoid
international banking fees and exchange rates
the money is transferred directly to charity’s
partner in Germany (Earth Beat Foundation),
who executes this project, organises logistics
and the visit. DIRT does not retain fundraising,
nor administrative fees for this donation.
3.
The charity introduces a 15% administration
and fundraising fee for donations raised to
support biodynamic farm projects.
4.
DIRT supports a cooperative of
underprivileged farmers in Mississippi with the
sum of $8,500 to set up a distribution centre
for their crops. DIRT raises the funds from a
US clothing brand; in order to avoid
international banking fees and exchange rates
the money is transferred to the charity's
founding trustee’s account in the USA and
then to the grant receiver - Mileston Collective
- in the USA. The charity retains 15% from the
total amount raised as its administration and
fundraising fee.
5.
DIRT funds with the sum of £10,200 the
building of a farming education centre in
Kenya, so that the local community can gather
to learn regenerative biodynamic techniques to
heal their land and increase their livelihood.
The donor is a UK footwear brand; the charity
retains 15% of the total donation.
6.
DIRT supports a compost educator in New
Zealand to create a compost course for
families with the sum of £896.
7.
DIRT accepts to issue a grant to a farmer in
Kenya to undertake a biodynamic course,so

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

that he could bring the learning to his
community (£1,211).
Achievements against awareness raising are as
follows:
1. DIRT starts writing the quarterly newsletterto
raise awareness about charity’s objects;
2. Five editorial interviews with founding trustee
Arizona Waterhouse-Muse about the charity
are published in various lifestyle magazines;
3. A team of professionals (including the founding
trustee and professional model Arizona
Waterhouse-Muse) donate their time and skills
to create an advertisement to be used
indefinitely in printed fashion and lifestyle
magazines for when advertising space is
donated; a UK lifestyle magazine Country &
Townhouse donates full page advertisement
space in two print issues;
4. _Explained by DIRT series: WATER_film is
launched at COP27 in Egypt with water charity
Oceanic Global;
5. DIRT celebrates World Soil Day with Weleda
UK committing to donate £8,000;
6. DIRT team (a founding trustee and head of
operations) attend an international biodynamic
conference in Switzerland to meet with the
community and speak on the panel introducing
the subject of charity’s objects in relation to the
garment industry.
7. DIRT refines its messaging strategy in order to
speak to the garment and textile industry about
its negative impacts on land and presenting a
solution specifically to this industry to
regenerate degraded land.Fashion is Grown
_in Soil_becomes the charity’s tagline. Charity’s
objects remain the same.
Other activity including fundraising:
1. Monthly donation scheme is set up to invite
general public to donate;
2. Ethical UK bank Triodos Bank approves to
open a current account for the charity;
3. DIRT hosts a fundraising event in London to
invite brands to donate percentage of sales to
the charity;

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

4.
The team holds ongoing and continuous calls
and meetings for the purposes of fundraising.
Performance of
fundraising activities
against objectives set		 Para 1.41 DIRT has been fundraising via several avenues, for
example: exploring the existing network and inner
circles of its trustees and community, the public, brand
partnerships, participating at or hosting own events,
via media, PR and social media, being registered as
an environmental partner with climate fundraising
platforms such as_1% For The Planet_, individual
potential donor meetings, inviting sustainable brands
to donate a percentage of sales to the charity and
many more.
Investment performance
against objectives		 Para 1.41 N/A
Other

Financial Review

Review of the charity’s
financial position at the
end of the period		 Para 1.21 The main donor funding the core costs of the charity
has been the founding trustee, who has also been
volunteering time equivalent to a full time job position.
Due to this invaluable donation, the charity has been
able to fulfil its objectives and fundraise for grant
making.
In the period between 1st July 2022 and 31st March
2023 the charity raises £154,045:
-
£10,199 via 1% For The Planet platform;
-
£35,342 through brand partnerships;
-
£3323 through individual and general public
donations;
-
£22,954 through sustainable brands
dedicatingapercentage of sales;

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

-
£92,227 a donation from founding trustee to
cover core costs and startup fees.
In the period between 1st July 2022 and 31st March
2023 the charity spends £136,624:
-
£57,216 on raising donations and legacies;
-
£76,440 on charitable activities
-
£2,968 on other governance
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The charity does not hold reserves, when the charity
receives a donation the money immediately is
distributed to pay the team and/or is sent to farming
projects as agrant.
Amount of reserves held Para 1.22 Zero.
Reasons for holding zero
reserves		 Para 1.22 The charity does not believe this is a good use of
donor’s money.
Details of fund materially
in deficit		 Para 1.24 None
Explanation of any
uncertainties about the
charity continuing as a
goingconcern		 Para 1.23 There are no uncertainties.

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 The charity's principal donor is its founding trustee;
other donors are businesses, individuals and the
general public.
The principal donor’s donation is dedicated to cover
start-up costs and core costs.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 The charity does not invest as we see that to be
counter intuitive and perhaps even immoral. If donors
give money to a cause it is not moral to instead invest
it into a financial instrument that could potentially be
causing the harm that the charity works so hard to
abate.
A description of the
principal risks facing the
charity		 Para 1.46 The principal risk of the charity in general is change in
public sentiment and public positive opinion for nature
friendly farming is increasing which is having a positive
influence on the charity.

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document
How is the charity constituted?
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 Memorandum and articles of association.
Para 1.25 Limited company and charity registered in
England and Wales.
Para 1.25 Trustees are selected by invitation and
agreement by the current trustees and charity
personnel. The trustees’s individual endeavours
must align with the charity's objectives in that
they are already a knowledgeable person in the
field of the charity’s objectives.

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 The charity chooses trustees because of their knowledge
and relevance to the charity’s objectives and still
continues to educate the trustees about the need to
achieve the charity’s objectives.
The charity’s
organisational structure
and any wider network
with which the charity
works		 Para 1.51 The charity’s organisation structure comprises: trustees,
executive team, consultants and agencies.
During this period consultants are contracted to support
with: the overall strategy, fundraising, marketing,
research, awareness raising and policy work.
During this period agencies are assigned to support with
legal requirements, accountancy and PR.
The charity approves decisions among the executive
team by consultation with the trustees. The executive
team comprises of:
-
Foundingtrustee;

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

-
Head of operations.
Concerning the charity’s expenses, the charity’s
executive team and trustees continue to refine, adjust
and monitor all strategies, updating them where
necessary to avoid unnecessary costs and to achieve
the most impact.
Relationship with any
related parties		 Para 1.51 The charity interacts with the following parties for
guidance:
-
Chartered certified accountants:Adams and
Moore, Adams and Moore House, Instone Road,
Dartford, Kent, DA1 2AG, UK
-
Legal secretary:Veale Wasbrough Vizards LLP,
Narrow Quay House, Narrow Quay, Bristol, BS1
4QA, UK
-
Bank: Triodos Bank UK Ltd, Deanery Road,
Bristol, BS1 5AS, UK
-
Public relations agency:Browning And
Associates Limited, The Courtyard, Shoreham
Road, Upper Beeding, Steyning, West Sussex,
BN44 3TN, UK
-
Head of operations:Simona Valuckaite, 7 Lorne
Close, London, NW8 7JN
-
Founding trustee and trustees’ representative:
Arizona Waterhouse-Muse, Flat 1, 7 Linden
Gardens, London, W2 4HA
Other To demonstrate the charity’s structure, please see the
following:
-
Operations
-
Human Resources
-
Customer service
-
Reporting
-
Overall strategy and business
development
-
Policy writing
-
Bookkeeping
-
Project managing
-
Reviewing paperwork
-
Awareness raising

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

- Social media strategy
- Marketing and public relations
- Newsletter execution
- Policy
- Research
- Policy writing
- Fundraising
- Event execution
- Brand partnerships
- Networking
- Creating presentations and documents
- Proposals
- Attending conferences and events
- Grant making
- Sourcing farm projects
- Setting up funds
- Liaising with farmers
- Impact reporting
- Contracts

Reference and Administrative details

Charity name DIRT - The Foundation For The Regeneration Of The
Earth
Other name the charityuses DIRT Charity
Registered charitynumber 1199510
Charity’s principal address Narrow Quay House
Narrow Quay
Bristol
BS1 4QA
Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity
Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
1 Arizona
Waterhouse-
Muse		 Whole year

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

2 Christina
Marenzi		 Whole year
3 Sara El-Yafi Whole year
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Corporate trustees – names of the directors at the date the report was approved

Director name

n/a

Name of trustees holding title to property belonging to the charity

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

Trustee name Dates acted if not for wholeyear
n/a

Funds held as custodian trustees on behalf of others

Description of the assets held
in this capacity		 n/a
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects		 n/a
Details of arrangements for
safe custody and segregation
of such assets from the
charity’s own assets		 n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Additional information(optional) Additional information(optional) Additional information(optional) Additional information(optional) Additional information(optional)
Names and addresses of advisers (Optional information)
Type of
adviser		 Name Address
Name of chief executive or names of senior staff members (Optional
information)

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

This report is based on the shorter financial period, 1st July 2022 - 31st March 2023, due to the fact that the charity’s accounting period had been changed to be in line with the limited company’s (registered company number 13032859) accounting period, which is what the charity was until it received the registration number from the Charity Commission. We sincerely hope that this is the correct way and period to submit this report and we wish you a pleasant reading.

Declarations

The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:		 The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signature(s)
Full name(s) Arizona Waterhouse - Muse
Position (eg
Secretary, Chair, etc)		 Founding trustee
Date 31 January 2024

Trustees’ Annual Report | Period: 1st July 2022 - 31st March 2023 DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH | Charity registration number: 1199510

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH REPORT OF THE TRUSTEES FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 The Iruslees who are also directors of the charity for the purposes of the Cornpanies Act 2006, present their report with the financial statements of the charity for the period 1 July 2022 to 31 March 2023. The trustees have adopted the provisions of 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 IFRS 102) (effective 1 January 20191. INCORPORATION The charitable company was incorporated on 19 November 2020. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 13032859 (England and Wales) Reglstered Charlty number Registered office CIO Veale Wasbrough Vizards Llp Narrow Quay House, Narrow Quay Bristol BS14QA Trustees Ms S El Yafi Political Activist And Writer Ms C T Marenzi Founder The Sustainable Angle Ms A Muse Model Company Secretary Independent Examiner Adams & Moore Adams and Moore Chartered Certified Accountants Adams and Moore House Instone Road Dartford KENT DA12AG Approved by order of the board of trustees on 31st January 2024 and signed on its behalf by= Page 1

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH REPORT OF THE TRUSTEES FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 Arizona Waterhouse - Muse Trustee Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examinerfs report to the trustees of DIRT REGENERATION OF THE EARTH {'the Company,) report to the charity trustees on my examination of the accounts of the Company for the period 1 July 2022 to 31 March 2023. THE FOUNDATION FOR THE Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(51 Ibl of the 2011 Act. Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DIRT - THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examlner's statement I have completed my examinalion. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Stalemenl of Recommended Practice for accounting and reporting by charilies (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021). I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Adams & Moore Adams and Moore Chartered Certified Accountants Adams and Moore House Instone Road Dartford KENT DA12AG Date.. 31st January 2024 Page 4

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 Unrestrict fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 164,045 Investment income Totsl 164,049 EXPENDITURE ON Raising funds 122,337 Charltable a¢tlvltles 01 13,794 Other 493 Total 136,624 NET INCOME 27,425 TOTAL FUNDS CARRIED FORWARD 27,425 The notes fomi part of these financial slatements Page 5

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH BALANCE SHEET 31 MARCH 2023 Unrestrict fund Notes CURRENT ASSETS Deblors 27.425 NET CURRENT ASSETS 27,425 TOTAL ASSETS LESS CURRENT LIABILITIES 27,425 NET ASSETS 27,425 FUNDS Unrestricted funds 27,425 TOTAL FUNDS 27,425 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023. The members have not reqUI￿d the company to obiain an audit of its financial statements for the period ended 31 March 2023 in a¢¢ordance with Se¢tion 476 of the Companies A¢t 2006. Th8 trustees acknowledge their responsibilities for (al ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (bl preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otheNise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to haritable companies subjed to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 31st Janua.ry. 2024 and were signed on its behalf by.. Arizona Waterhouse - Muse Trustee The notes fomi part of these financial slatements Page 6

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 ACCOUNTING POLICIES Basls of preparlng the financlal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102} 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chanties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019)., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost onvention. Income All income is recognised in the Statement of Financial Activities On￿ the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or construclive obligalion committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxatlon The charity IS 8X8mpt from corporation tax on its charitab18 activities. Fund accounling Unrestricted funds can be used in accordance with ihe charitable objectives at the discretion of the Iruslees. Restricted funds can only be used for particular resiricted purposes within the objects of the charity- Restrictions arise when specified by the donor or when funds ar8 raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued...

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 INVESTMENT INCOME Deposit account interest RAISING FUNDS Ralslng donatlons and legacles Training seminar and workshops Olher Direcl costs Consultancy fees Support costs 1,887 10,734 108,281 1,435 122,337 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the period ended 31 March 2023. Trustees, expenses There were no trustees. expenses paid for the period ended 31 March 2023. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Amounts recoverable on contract 27,425 MOVEMENT IN FUNDS Net movement in funds Al 3113123 Unrestricted funds General fund 27.425 27,425 TOTAL FUNDS 27,425 27,425 Page 8 continued...

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows= Incoming resources Resources Movement expended in funds Unrestricted funds General fund 164,049 (136,6241 27,425 TOTAL FUNDS 164,049 (136,6241 27,425 RELATED PARfrf DISCLOSURES There were no related party transactions for the period ended 31 March 2023. Page 9

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 INCOME AND ENDOWMENTS Donations and legacies Donations and Gifts 164,045 Investment income Déposit account interest Totsl incoming resources 164,049 EXPENDITURE Raising donations and legacies Training seminar and workshops Other Direct Gosts Consultancy fees 1,887 10,734 108,281 120,902 Charltable actlvltles Charitable donation Computer sofvare, consumables 12,754 1,040 13,794 Other Travel & Subsislence 493 Support costs Finance Bank charges 175 other Subscription 47 Governance costs Accountancy fees Legal & Professional fees 480 733 1,213 This page does not form part of the statutory financial stalements Page 10

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 Total resources expended 136,624 Net income 27,425 This page does not form part of the statutory financial stalements Page11

DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023 Page Report of the Trustees Independent Examinorfs Report Statement of Flnan¢lal Adlvltle$ Balance Sheet Notes to tho Financial Statements Detailed Statement of Financlal Activities 10 to 11