## Trustees’ Annual Report for the period From 31/03/2024 Period start date To 30/03/2025 Period end date 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|The charity recognises that there are many urgent
humanitarian and environmental crises worldwide
that require immediate support and intervention. At
the same time, there is a clear public benefit in
addressing underlying systemic causes and
developing long-term solutions that help prevent
future crises. The charity’s activities therefore
focus on forward-looking, preventative work that
addresses environmental degradation and climate
instability at their root.
One of the charity’s core activities during the
reporting period was**supporting the**
**development of a regenerative textile standard**
through targeted charitable donations and project
work. The public benefit arises from the
implementation and long-term impact of such a
standard across textile supply chains, including
**the direct benefit to textile workers**, whose
working conditions and health are improved| through regenerative practices and reduced chemical exposure. Globally, more than 30% of agricultural land is used for the production of textile fibres. (Liu & Cecil, 2025). Much of this land is currently severely degraded due to extractive farming practices. The textile standard supported by the charity establishes clear requirements for regenerative land management, soil restoration, and ecological stewardship. When implemented, these practices contribute to the recovery of degraded land, the rebuilding of healthy soil systems, and climate regulation. Healthy soils improve rainfall patterns, reduce the risk of flooding and drought, and support stable agricultural systems. These outcomes provide a clear public benefit by supporting environmental protection, food security, and long-term ecological stability. **Awareness-raising and educational outreach** represented another core activity during this reporting period. For the successful implementation of a standard such as this, it is essential that the public, fashion brands, and textile producers understand the rationale and importance behind it. The charity focused on educating the public about the significance of healthy soil, the environmental impact of the fashion industry, and how consumer and corporate choices can influence positive change. Similarly, fashion and textile producers were informed of the environmental and social impacts of their production processes and the potential benefits of adopting regenerative practices. Only with this knowledge can the theoretical work of standard creation translate into practical implementation, thereby maximising public benefit. An educated public benefits by knowing what to look for when purchasing textiles, avoiding products that may harm their own health or the health of the people producing them. In the textile-growing regions alone, over **40 million households** are involved in fibre production. (DNFI.org, 2019) Additionally, textile workers in dyeing and finishing facilities are exposed to harmful chemicals; globally, textile dyeing and finishing alone accounts for approximately **20% of all water pollution** (Ercin & Matthews, 2017). By raising awareness, the charity contributes to safer consumer choices, healthier communities, and more environmentally sustainable production practices. Through these activities, the charity advances environmental protection, supports climate resilience, improves worker health and safety, and - contributes to the long term wellbeing of the public |||by addressing systemic challenges within
agriculture and textile production. The trustees
consider that these activities meet the charity’s
objects and provide clear and identifiable public
benefit.| |---|---|---| |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 to improve the
fashion supply chain for grants from the global
biodynamic community, which includes: (1) a
network of farmers using regenerative farming
practices recognised or certified by**Demeter**
**International**, and (2) professionals and
organisations working with such farmers, such as
Biodynamic Associations and the**Biodynamic**
**Federation Demeter International**. Due to this
grounding, DIRT requires at least**two**
**references from within this global network**to
qualify farms for grant consideration. DIRT also
maintains a detailed application process to
validate entrants and carry out checks before
accepting grant applicants. As DIRT is currently
prioritising the development of standards and
awareness raising, grant applications are opened
on a periodic basis in accordance with DIRT’s
general policy, explained above.
DIRT facilitates and pays for**standard creation**
**roundtables**to develop best-practice
frameworks for the Demeter - DIRT Textile
standard. Experts invited to these roundtables
are drawn from the same**Demeter recognised**
**and certified network**, ensuring deep expertise
in regenerative agriculture and biospheric
principles, a foundation that builds trust in both
the science and practice of the standards we
create. Complementing this agricultural expertise,
our standard creation teams also include**textile**
**industry specialists**whose experience informs
materials and supply-chain perspectives. These
textile experts are selected by our founder,
**Arizona Muse**, in collaboration with charity
trustees, including**Nina Marenzi**, founder and
director of**The Sustainable Angle**and its
flagship event, the_Future Fabrics Expo_, the
largest dedicated sustainable materials showcase| ||connecting designers, brands and responsible
suppliers globally. Nina’s long-standing work at
the intersection of sustainability and textiles
brings authoritative insight into regenerative and
low-impact material sourcing, further
strengthening the credibility and relevance of our
standard development process.
Policy on social investment
including program related
investment
Para 1.38
N/A
Contribution made by
volunteers
Para 1.38
In the accounted period the charity didn’t have an
active volunteer program; however, the charity
has one active volunteer, who is the founder and
trustee, who dedicates an equivalent of a part
time employment hours to be part of the
executive team, oversee its development and
liaise with the rest of the trustees.
Other| |---|---| ## Achievements and Performance ||SORP
referenc
e|| |---|---|---| |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|**Summary of Main Achievements and Impact of DIRT**
**Charity**
DIRT Charity has made significant strides in its mission to
promote soil regeneration and advocate for fashion as a
climate solution. Its achievements have created meaningful
differences for its beneficiaries while generating broader
societal benefits.
**Main Achievements**
1.**Standard Approval & Recognition**
The_Demeter Textile Standard_for Dyestuff was
approved by the_Demeter Standards Committee_in
September 2024. DIRT Charity received the Climate
Action award at the CNMI Sustainable Fashion
Awards 2024 for the creation of the first Biodynamic
Demeter Textile Standard.
Our expert panel represented knowledge from both
traditional practices and cutting-edge innovation:
●**Farms**that grow natural dyestuff plants
according to biodynamic methods, ensuring
healthy soils and closed nutrient cycles.
●**Dyehouses**pioneering low-water, non-toxic
processing methods.
●**Scientists and practitioners**with deep
expertise in plant-based colour, water
treatment, and regenerative supply chains.
The Biodynamic Dyestuff Standard directly benefits
farmers, processors, and communities by replacing
conventional, water- and chemical-intensive dyeing.
Dyehouses typically use**over 5 billion cubic meters**
**of water**annually and**6 kg of chemicals per 100 kg**
**of textiles**, contributing to**20 % of global water**
**pollution**. By contrast, we got the first feedback from
dyehouses using the Demeter standard with**on-farm**
**plant dyeing**that requires**less water**, uses only
**non-toxic, biodynamic inputs**, and produces**safe**
**wastewater suitable for irrigation**. Fibres remain
**fully compostable**, keeping them circular. Industrial
tests show**color fastness to washing 4/5**and**to**
**light 3–4/4**, demonstrating scalable, high-quality
production. These practices improve**health and**
**safety**, protect**local ecosystems**, and provide
farmers andprocessors with**regenerative,**| **market-ready methods** that strengthen livelihoods while eliminating hazardous chemical exposure. 2. **Standards Development:** During the reporting period, DIRT charity, in collaboration with Biodynamic Federation Demeter International, developed the **Demeter Textile Standard for Cotton** with farmers and experts from key cotton-producing regions in **Africa, South Asia, Latin America, and Europe** . Cotton was prioritised because it represents the **single largest source of pressure within natural textiles** , accounting for **44 percent of all natural textile fibre production in 2023** . Cotton supports livelihoods for **over 350 million people worldwide** , yet it is also the **most chemically intensive textile fibre** . Despite covering only **2.3 percent of global arable land** , cotton accounts for around **4 percent of global pesticide use** and more than **10 percent of global insecticide use** , including highly hazardous substances linked to **cancer, reproductive harm, and genetic damage** . Cotton production is also water-intensive, with significant water use embedded in the manufacture and application of synthetic fertilisers and pesticides. The Demeter Cotton Standard addresses these impacts at their source. It eliminates **all synthetic pesticides, herbicides, and fertilisers** , protecting farmers and rural communities from toxic exposure and reducing long-term health risks. When cotton is produced biodynamically, chemical inputs are removed entirely, which in turn reduces water use, improves soil health, and restores biodiversity. The standard benefits **both biodynamic and conventional cotton farmers** by offering a viable pathway away from chemical dependence. Farmers gain **safer working conditions** , **healthier soils** , and **greater economic stability** through market recognition for chemical-free cotton. By focusing on cotton, the fibre with the greatest share and impact in the textile industry, the standard delivers disproportionate environmental and social benefits for people, land, and supply chains. Cotton farmers, as a demographic are particularly vulnerable to hight suicide rates. Tragically, 20% of all suicides globally are from pesticide ingestion, suggesting the strong corrolation between farmers and suicide. The main reason for farmers feeling so desperate that they no longer wish to live is that conventional farmers are trapped in a cycle of debt. They borrow money to buy genetically modified seeds and borrow more money to buy the chemicals that these seeds require to cultivate and often finance the machinery they need. This puts them at a high risk for financial pressure when they might have a poorly performing season on their farm which is prone to happen particularly with increasing climate pressures as weather events become more extreme. Farmers who farm biodynamically to the Demeter Standard are alleviated from much of this financial pressure as they will not be buying genetically modified seed because biodynamics doesn’t allow it, they will not be buying any chemicals as biodynamics farmers make their own pest management and fertilization on farm for free and they usually don’t require the same expensive machinery. Moreover, the Demeter network fosters a strong sense of community and provides farmers with access to a stable and protected market for their products. As a result, market conditions are more secure, and contracts are often arranged in advance, which helps reduce economic uncertainty and financial risk for farmers. Biodynamics presents a method of farming that protects farmers from the financial pressures that can lead to thoughts of suicide. This standard was submitted for approval by the Demeter Standards Committee in March 2025. 3. **Farming Project Support** Since its founding, DIRT has supported farming and land-based projects as a core part of its charitable work, building long-term partnerships rooted in regeneration and community resilience. While DIRT’s main focus in recent years has shifted toward developing textile standards, selected farming partnerships have continued to exist, made possible through aligned collaborators; one such partnership is with **Kufunda, a living and learning village in Zimbabwe.** Through DIRT’s connection, Beabond, an African jewellery brand, chose to support Kufunda, enabling DIRT to continue this partnership in 2024 with funds raised by Beabond’s Coco Collection to support Kufunda’s Biodynamic farming training in Mozambique. Educating farmers on how to implement biodynamic practices in a way that is both **economically viable and environmentally sustainable** . Moreover, the charity always aims to use our platform and audience to support farming projects. We share their stories and purpose and invite our community to donate through posts on our Instagram page. One example is Blue Borage, a composting project in New Zealand that educates and supports households, schools, gardeners, and more in practicing responsible composting to build healthy soil. The project is also closely connected to farming land in New Zealand, including sheep wool farming, which creates a meaningful link to our textile work. ## 4. **Awareness and Educational Impact** : - In March 2025, DIRT charity commissioned a literature review with the **Smith School of enterprise and the environment, and Oxford University** , completed in mid-2025. This is the **first scientific review focused specifically on biodynamic agriculture in textile cultivation** , addressing a critical evidence gap. The report will provide robust academic validation for biodynamic practices, strengthening the credibility of chemical-free, regenerative textile production. Its findings will directly support **policy engagement and lobbying efforts** , enabling informed dialogue with governments, regulators, and industry bodies to improve agricultural structures, reduce chemical dependency, and create better support systems for farmers. Through academic publication and use in universities, the review will also educate future decision-makers, establishing biodynamic textile cultivation as a credible, evidence-based pathway for systemic change. - Our educational video content was viewed for more than 108 hours, showcasing a contribution to public learning on topics related to soil health, regenerative practices and sustainable systems. ## 5. **Content Innovation** : - Viral, original content such as _Story of a Dress_ educated 1.4 million people on the environmental impacts of fashion. Recognising the value of this reach, DIRT repurposed the content in 2024, creating an educational post titled _The True Cost of a Dress_ . This post became the most shared content of the year, with **663 shares** , demonstrating the effectiveness of repurposing high-impact storytelling to continue educating audiences. - In addition, educational posts addressing mental health challenges and suicide rates within farming communities generated significant public engagement. This content received the highest level of commenting interaction during the reporting period, with **58 comments,** reflecting strong public |||response and awareness. Many respondents| |---|---|---| |||shared personal reflections and indirect| |||experiences, indicating that the topic| |||resonated widely and highlighted the| |||relevance and importance of addressing| |||mental health within agricultural communities.| ||o|Creative collaborations with platforms such| |||as Reve en Vert, Country & Townhouse,| |||Weleda UK, Faherty, and The Outnet enabled| |||DIRT to extend its reach to**over 1 million**| |||**people**.| |6.|**Community Building**:|| ||o|In 2024, DIRT introduced three new| |||ambassadors: Anneliek Heuvel, Dorith Mous,| |||and Amy Jackson. The highest-performing| |||ambassador post of the year featured**Amy**| |||**Jackson**, generating**10,858 interactions**,| |||making it the most impactful social media| |||contribution. With a following of**13.4 million**,| |||Amy Jackson has proven to be a highly| |||connected and influential advocate,| |||significantly expanding DIRT’s reach and| |||bringing a wide new audience to our cause.| ||o|Growth across platforms (e.g., 1,200 new| |||Instagram Followers, 36 new YouTube| |||subscribers)| ||o|Strong engagement through email| |||campaigns, achieving a 61% open rate| |||across a 2.3k+ subscriber base, representing| |||a 491-subscriber year-over-year increase and| |||a 4% improvement in open rate compared to| |||the previous year.| |o|In relation to community building and public| |---|---| ||engagement, the charity was pleased to be| ||accepted into the_Big Give Christmas_| ||_Challenge 2024_, a UK-based charitable| ||fundraising platform that supports charities by| ||increasing their visibility and enabling| ||match-funded public donations. Participation| ||in this campaign significantly increased the| ||charity’s reach among members of the public| ||and grant-making foundations.| ||As a result of the campaign, the charity| ||received £1,500 from the Reed Foundation| ||and £2,900 in donations from the public. In| ||addition, the increased exposure led to a new| ||connection with the Ruskin Mill Trust, which| ||subsequently made a donation of £1,000.| 7. **Website Growth** : - Our website received 24,752 pageviews this year, demonstrating steady engagement with our work from beneficiaries, supporters, and the wider public. - The majority of visits (54.5%) came directly from individuals already aware of the charity (people who already knew the charity or typed the URL directly) demonstrating strong name recognition and trust. Social media also played a key role in helping new audiences discover our work. ## 8. **Press Highlights** : - DIRT was featured in **13 press pieces** , reaching a potential monthly audience of **51 million readers** . - DIRT was mentioned by the founder Arizona Muse in three high-profile interviews reaching potentially 24,8 Mio readers. - The charity was mentioned in **5 articles** , seen by a potential 26 million readers. audience, and showcased in **5 ads** with a reach of 656 k readers. - **Collaborative Brand Placement** : o Through a one year charity partnership (September 2023 to September 2024) with **Country & Townhouse** , DIRT was featured in **four issues** during the reporting period. Additionally, as founder **Arizona Muse** co-created the special “Regeneration Issue,” DIRT held a prominent position in that edition. Overall, these features reached approximately **1 million readers** . - **Global and Sector-Specific Impact** : - Internationally, DIRT appeared in _Vogue Business and Fashion United Online_ with a combined reach of 530k readers. - UK media generated significant visibility, with mentions in 4 outlets reaching approx. 49 million readers. This includes Hello Magazine, Country & Townhouse, Times Luxx and ONE Magazine. Comparing this to the previous reporting period the charity has a 6 times higher visibility in the UK. - Mentions were highest in **Fashion (2.4 million)** and **Lifestyle (49 million)** . This reflects the greater need for education among broader, less specialized audiences. In contrast, readers of sustainability- or farming-focused media tend to already have deeper knowledge and require less educational support on these topics. Therefore, our outreach successfully reached the right target groups. - **Founder Advocacy and Press Coverage** Arizona Muse, founder of DIRT Charity, played a pivotal role in amplifying its mission through her personal advocacy and media engagement: - o **Appearance on public events** : - To represent the charity, the founder participated in **11 panel discussions** , inspiring and educating audiences on responsible fashion choices. This included the **Future Fabrics Expo** , a leading event for sustainable textile innovation that brings together designers, brands, and industry professionals to explore low-impact materials and practices. - The founder also spoke at the **World Living Soil Forum** , an international platform focused on soil health, regenerative agriculture, and ecosystem restoration, reaching experts, policymakers, and practitioners in sustainable farming. Additionally, at an event with the global brand **Stella McCartney** , known for its leadership in ethical and sustainable fashion, the founder highlighted DIRT’s work to an audience of industry leaders and influencers, demonstrating practical pathways to chemical-free and regenerative textile production. - In total, these appearances reached approximately **5,500 attendees** , amplifying DIRT’s impact within both fashion and environmental sectors. Moreover, the founder was awarded the **Inspirational Achievement Award at the Green Tech Awards** , where the charity’s mission and work were prominently represented, further raising its profile among sustainability leaders and industry stakeholders. - Arizona was also interviewed for a **movie production with a renowned filmmaker –Josh Tickell in his upcoming film** _**Groundswell**_ , a documentary on regenerative agriculture and environmental solutions; previous films by the same producer, such as _Kiss the Ground_ , have been viewed by **over 10 million people** , further amplifying DIRT’s reach to a global audience. ## **Impact of Awareness-Raising Actions** DIRT Charity’s awareness-raising activities have focused primarily on **UK audiences** , reflecting its status as a UK-registered charity and the importance of building close connections with supporters and donors. At the same time, efforts are gradually expanding internationally through strategic partnerships and networks. The charity has prioritized reaching **mainstream consumers** , rather than farmers or sustainability specialists, recognizing that this group is less familiar with regenerative and biodynamic practices and therefore has the greatest need for education. Through storytelling, media partnerships, and **ambassador engagement, particularly with Amy Jackson** , influential in the lifestyle and fashion sector, DIRT has empowered individuals to make more sustainable fashion choices and strengthened public understanding of soil regeneration as a climate solution. A key part of this work is the **Oxford University Literature Review** mentioned above, the first scientific study examining biodynamic agriculture in textile cultivation. This research provides robust academic backing for DIRT’s initiatives, strengthens credibility, and will be used in educational settings to inform future students, industry professionals, and policymakers. By combining **UK-focused outreach, ambassador influence, mainstream consumer engagement, and scientific evidence** , DIRT ensures its message reaches those who drive demand, fostering lasting societal change and supporting more responsible supply chains. ## Additional information (optional) You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para
1.41|**Objective 1: Conservation of Land & Improving the**
**Physical and Natural Environment**
During the reporting period, DIRT Charity**developed**
**the Demeter Textile Standard for Dyestuff**(approved
September 2024) and the**Demeter Cotton Standard**
(submitted March 2025) in collaboration with farmers
and experts across Africa, South Asia, Latin America,| ||and Europe. These standards provide a**framework for**
**chemical-free, regenerative textile production**,
guiding farmers and processors toward safer,
environmentally responsible practices. Both biodynamic
and conventional cotton farmers can use the standards
to reduce reliance on synthetic pesticides, herbicides,
and fertilisers, supporting soil health, biodiversity, and
long-term sustainability.
**Objective 2: Advancement of Education of the**
**Public, Especially in Ecology and Sustainable**
**Development**
DIRT commissioned the**first scientific study of**
**biodynamic agriculture in textile cultivation**with
Oxford University, providing academic validation,
supporting policy engagement, and serving as a
teaching resource. Through media partnerships,
storytelling, digital campaigns, and ambassador
engagement, particularly**Amy Jackson**, influential in
lifestyle and fashion, the charity reached**over 1 million**
**people**, focusing on mainstream UK consumers to raise
awareness of regenerative and chemical-free practices.
Founder appearances at events such as the**Future**
**Fabrics Expo**and the**World Living Soil Forum**, along
with interviews for the_Groundswell_documentary, further
educated audiences and strengthened advocacy.
**Summary:**
By combining**standard-setting, research, and public**
**education**, DIRT Charity equips farmers, industry, and
consumers with the**knowledge and tools**to adopt
regenerative, chemical-free practices, advancing its
charitable objectives effectively.
Performance of
fundraising activities
against objectives set
Para
1.41
During the period, DIRT pursued fundraising through a
variety of channels, including public donations,
ambassador and community engagement, brand
partnerships, participation in and hosting of events,
media, PR and social media activity, direct engagement
with individual donors, and collaborations with
sustainable brands donating a percentage of sales.
In response to learning from the previous year, the
charity prioritised**awareness raising and educational**
**outreach**as a central part of its approach. The charity
identified that increasing understanding of the
environmental and social challenges within garment
supply chains - particularly among suppliers, brands,
and customers - was essential to support the adoption of
regenerative practices and to build demand for the
standard to be published. Awareness raising was
therefore positioned as a key mechanism to support
both charitable impact and longer-term fundraising
objectives.
This approach delivered**positive results in public**
**engagement**, with donations from the public**more than**
**doubling during the period**, indicating that increased| |---|---| ||visibility and education had a measurable impact in this
area.
During the period, the charity also took part in a
**fundraising competition over the Christmas period**,
supported by a charitable foundation. Participation in
this initiative provided early validation of the charity’s
work and contributed to growing interest from trusts and
larger institutional funders.
Despite these encouraging developments, overall
fundraising income remained below the level required to
support the charity’s longer-term ambitions. The period
highlighted a continued gap in securing**large-scale,**
**multi-year grant funding**. In response, the charity
undertook a review of its**fundraising strategy and**
**Theory of Change**, assessing the effectiveness of
existing approaches and identifying areas for
improvement, particularly in relation to grant readiness,
impact measurement, and data.
As a result of this review, the charity revised its strategic
direction during the period. Key actions included the
establishment of a new**Advisory Board**with expertise
in funding, investment, and grant-making, and a decision
to**reduce operational costs**, including resizing the
team, to ensure financial sustainability while the revised
strategy is implemented.
While fundraising income during the period did not yet
meet the level required to fully deliver the charity’s
long-term objectives, the actions taken reflect active
learning, responsible management, and a clear
commitment to strengthening the charity’s future
financial resilience. The charity enters the next reporting
period with an updated strategy, improved advisory
support, and a clearer pathway toward developing
sustainable and diversified funding streams aligned with
its charitable purposes.
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|In the period between 31/03/2024 – 30/03/2025 the
**charity raised**£153,440.
Most significant income sources:
o £37,595 was received from brand partners through
one-off sponsorship contributions to the charity.
o £22,051 donated by the public (representing more
than a twofold increase compared to the previous
period)
o £27,442 was donated by organisations in connection
with the charity’s founder participation in an
educational panel or speaking engagement
o £25,277 is donated by sustainable brands dedicating
a percentage of their sales to the charity.
o £12,983 donated by DIRT Charity ambassadors
o £25,232 donated by the founder Arizona Muse
__________________________________________
In the period between 31/03/2024 – 30/03/2025 the
**charity spent**£147,519.
The charity spent £83,552 to fulfil its charitable objects:
o £23,740 – Donation for the Creation of the Textile
Standard
o £57,940 – Awareness Raising & Educational
Outreach
The charity spent a total of £58,243 raising donations &
legacies including fundraising and other operational
core costs.
→ In response to this financial result, the charity
reviewed its fundraising strategy and Theory of
Change, leading to a revised strategic direction. Key
actions included the establishment of a new Advisory
Board and a reduction in operating costs, including
resizing the team, to support financial sustainability.
These steps reflect responsible management and have
strengthened the charity’s positioning for future funding
resilience. (see more above inPara 1.41)| |---|---|---| |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 a grant.| |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
going concern|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 donors are businesses, individuals
and the general public.| |---|---|---| |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|One of the principal risks facing DIRT Charity is the
challenge of securing funds for core costs. This risk arises
from the current global context, where numerous climate
and war emergencies demand urgent attention and
resources from donors and funding bodies. As a result,
funding is often directed toward immediate crises, and
causes like ours, which address long-term solutions such
as soil regeneration and sustainable fashion, may be
perceived as less urgent or significant in comparison. This
misperception could limit the charity’s ability to secure the
essential financial support needed to sustain and scale its
impactful work.| |Other||| |||| ## Structure, Governance and Management |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Memorandum and articles of association.| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Limited company and charity registered in
England and Wales.| |
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|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,
advisory board, consultants and agencies.
During this period agencies/consultants are
assigned to support with legal requirements,
accountancy, strategy and fundraising.
The charity approves decisions among the
executive team by consultation with the
trustees. The executive team comprises of:
- Founding trustee;
- 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
●
Founding trustee and trustees’
representative:**Arizona**
**Waterhouse-Muse,**London, UK
●
Head of operations:**Simona**
**Valuckaite,**London, UK
●
Creative director Grace Reynolds,
London, UK
●
Awareness raising and business
development assistant:
- Heleen Petzer, Cape Town, SA
- Lea Mahlke, Munich, Germany| |---|---|---| |Other||N/A| ## Reference and Administrative details |Charity name|DIRT - The Foundation For The Regeneration Of The Earth| |---|---| |Other name the charity uses|DIRT Charity| |Registered charity number|1199510| |Charity’s principal address|DIRT Charity
42 Manchester Street, London, W1U 7LW| ||| Names of the charity trustees who manage the charity |1
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20|Trustee name|Office (if any)|Dates acted if not for
whole year
Name of
person
(or body)
entitled
to
appoint
trustee (if
any)| |---|---|---|---| ||
Arizona
Waterhouse- Muse|London|
Whole year| ||Christina Marenzi||Whole year| ||Sara El-Yafi||Partial year| ||Boniface
Verney-Carron||Partial year| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| – Corporate trustees names of the directors at the date the report was approved Director name Name of trustees holding title to property belonging to the charity Trustee name Dates acted if not for whole year ## 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) |Names and addresses of advisers (Optional information)|Names and addresses of advisers (Optional information)|Names and addresses of advisers (Optional information)|Names and addresses of advisers (Optional information)| |---|---|---|---| |Type of
adviser
Name
Address|||| ||||| ||||| ||||| ||||| |Name of chief executive or names of senior staff members (Optional information)|||| ||||| ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information ## Declarations 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, Trustee Chair, etc) Date 30 January 2026 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 REGISTERED COMPANY NUMBER: 13032859 (England and Wales) REGISTERED CHARITY NUMBER.. 1199510 Report of the Trustees and Unaudlted Flnanclal Statements for the Year Ended 30 March 2025 for DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Adams and Moore Chartered Certified Accountants Adams and Moore House Instone Road Dartford KENT DA12AG Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Contents of the Financial Statements FOR THE YEAR ENDED 30 MARCH 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Flnanclal Statements 8 to 11 Detalled Statement of Flnanclal Actlvltles 12 to 13 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Report of the Trustees FOR THE YEAR ENDED 30 MARCH 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 March 2025. The Irustees have adopted the provisions of Accounting and Reporting by Charities.. Stalemenl 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 1021 {effective 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2QO6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 13032859 (England and Wales) Registered Charity number 1199510 Registered office CIO Veale Wasbrough Vizards Llp Narrow Quay House, Narrow Quay Bristol BS14QA Trustees Ms C T Marenzi Founder The Sustainable Angle Ms A Waterhous&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 1/3012026 and signed on its behalf Page 1 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Report of the Trustees FOR THE YEAR ENDED 30 MARCH 2025 Ms A Water ouse-wuse - Trustee Page 2 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 Independent Examlner's Report to the Trustees of DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examiner's report to the trustees of DIRT THE FOUNDATION FOR THE REGENERATION OF THE EARTH ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land 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 2008 I'the 2006 Act,). 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 14515} (b) of the 2011 Act. Page 3 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 Independent Examlner's Report to the Trustees of DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examinerfs ststement I have completed my examination. 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 Ihat 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 Statement of Recommended Practi￿ for accounting and reporting by charities (applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}). 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. Adams & Moore Adams and Moore Chartered Certified Accounlanls Adams and Moore House Inslone Road Dartford KENT DA12AG Date.. Page 4 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Total funds Year Ended 3013125 Unrestricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 153,440 136,680 Investment income 60 Total 153,500 136,680 EXPENDITURE ON Raising funds 58,892 59,824 Charitable activities 01 87,705 59,603 Other 1,570 Total 148,167 119,427 NET INCOME 5,333 17,253 RECONCILIATION OF FUNDS Tolal funds brought foNard 44,678 27,425 TOTAL FUNDS CARRIED FORWARD 50,011 44,678 The noles form part of these financial stalements Page 5 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Balance Sheet 30 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes CURRENT ASSETS Debtors 50,011 44,678 NET CURRENT ASSETS 50,011 44,678 TOTAL ASSETS LESS CURRENT LIABILITIES 50,011 44,678 NET ASSETS 50,011 44,678 FUNDS Unrestricted funds 50,011 44,678 TOTAL FUNDS 50,011 44,678 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for Ihe year ended 30 March 2025. The members have nol required the company lo obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (al ensuring that the charilable company keeps accountin9 records that comply wilh 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 accordan￿ with the requirements of Sections 394 and 395 and which othe￿iSe comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The noles form part of these financial stalements Page 6 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Balance Sheet- continued 30 MARCH 2025 These financial statements have been prepared in accordan￿ with the provisions applicable to charitable companies subject to the small companies regime. The 4￿5￿2￿tatements were approved by the Board of Truslees and authorised for issue on and were signed on its behalf by. 8*Jn•dty.' A Waterhouse-Muse- Trustee The noles form part of these financial stalements Page 7 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements FOR THE YEAR ENDED 30 MARCH 2025 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial stalemenls of the charitable company, which is a public benefil entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 '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 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 convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable Ihal the income will be received and Ihe amounl can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation 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 aclivities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricled purposes wilhin the objects of the charity. Restrictions arise when specified by the donor or when funds are 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 8 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 INVESTMENT INCOME Period 114123 to 3013124 Year Ended 3013125 Deposit account interest 60 RAISING FUNDS Raising donations and legacies Period 114123 to 3013124 Year Ended 3013125 Fund raising expenses Consultancy fees Support costs 29,045 29,198 12,7871 61,306 1,305 58,243 59,824 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 March 2025 nor for the period ended 30 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 30 March 2025 nor for the period ended 30 March 2024. Page 9 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Amounts recoverable on contract 50,011 44,678 MOVEMENT IN FUNDS Net movement in funds At 3113124 At 3013125 Unrestricted funds General fund 44,678 5,333 50,011 TOTAL FUNDS 44,678 5,333 50,011 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 153,500 (148,167) 5,333 TOTAL FUNDS 153,500 (148,167) 5,333 Comparatives for movement in funds Net movement in funds Al 3013124 At 114123 Unrestricted funds General fund 27,425 17,253 44,678 TOTAL FUNDS 27,425 17,253 44,678 Page 10 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 136,680 (119,427) 17,253 TOTAL FUNDS 136,680 (119,427) 17,253 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 March 2025. Page 11 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Year Ended 3013125 INCOME AND ENDOWMENTS Donations and legacies Donations and Gifts 153,440 136,680 Investment income Deposit account interest 60 Total Incomlng resources 153,500 136,680 EXPENDITURE Raising donations and legacles Fund raising expenses Consultancy fees 29,045 29,198 (2,787) 61,306 58,243 58,519 other trading activities Bad debts 649 Charitable actlvltles Event Costs Charitable donation Computer software, consumables Awareness raising & educational outreach Training seminar and workshops Fam project 163 13,600 2,154 43,486 23,740 2,169 57,940 1,028 1,871 86,748 59,403 Other Travel & Subsistence 1,090 Support costs Management Insurance 35 This page does not form part of the statutory financial statements Page 12 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Year Ended 3013125 Management Finance Bank charges 812 other Sundries 80 200 Governance costs Accountancy fees Legal & Professional fees 480 480 13 480 493 Total resources expended 148,167 119,427 Net income 5,333 17,253 This page does not form part of the statutory financial statements Page 13 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 REGISTERED COMPANY NUMBER: 13032859 (England and Wales) REGISTERED CHARITY NUMBER.. 1199510 Report of the Trustees and Unaudlted Flnanclal Statements for the Year Ended 30 March 2025 for DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Adams and Moore Chartered Certified Accountants Adams and Moore House Instone Road Dartford KENT DA12AG Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Contents of the Financial Statements FOR THE YEAR ENDED 30 MARCH 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Flnanclal Statements 8 to 11 Detalled Statement of Flnanclal Actlvltles 12 to 13 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Report of the Trustees FOR THE YEAR ENDED 30 MARCH 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 March 2025. The Irustees have adopted the provisions of Accounting and Reporting by Charities.. Stalemenl 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 1021 {effective 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2QO6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 13032859 (England and Wales) Registered Charity number 1199510 Registered office CIO Veale Wasbrough Vizards Llp Narrow Quay House, Narrow Quay Bristol BS14QA Trustees Ms C T Marenzi Founder The Sustainable Angle Ms A Waterhous&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 1/3012026 and signed on its behalf Page 1 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Report of the Trustees FOR THE YEAR ENDED 30 MARCH 2025 Ms A Water ouse-wuse - Trustee Page 2 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 Independent Examlner's Report to the Trustees of DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examiner's report to the trustees of DIRT THE FOUNDATION FOR THE REGENERATION OF THE EARTH ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land 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 2008 I'the 2006 Act,). 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 14515} (b) of the 2011 Act. Page 3 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 Independent Examlner's Report to the Trustees of DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Independent examinerfs ststement I have completed my examination. 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 Ihat 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 Statement of Recommended Practi￿ for accounting and reporting by charities (applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}). 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. Adams & Moore Adams and Moore Chartered Certified Accounlanls Adams and Moore House Inslone Road Dartford KENT DA12AG Date.. Page 4 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Total funds Year Ended 3013125 Unrestricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 153,440 136,680 Investment income 60 Total 153,500 136,680 EXPENDITURE ON Raising funds 58,892 59,824 Charitable activities 01 87,705 59,603 Other 1,570 Total 148,167 119,427 NET INCOME 5,333 17,253 RECONCILIATION OF FUNDS Tolal funds brought foNard 44,678 27,425 TOTAL FUNDS CARRIED FORWARD 50,011 44,678 The noles form part of these financial stalements Page 5 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Balance Sheet 30 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes CURRENT ASSETS Debtors 50,011 44,678 NET CURRENT ASSETS 50,011 44,678 TOTAL ASSETS LESS CURRENT LIABILITIES 50,011 44,678 NET ASSETS 50,011 44,678 FUNDS Unrestricted funds 50,011 44,678 TOTAL FUNDS 50,011 44,678 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for Ihe year ended 30 March 2025. The members have nol required the company lo obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (al ensuring that the charilable company keeps accountin9 records that comply wilh 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 accordan￿ with the requirements of Sections 394 and 395 and which othe￿iSe comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The noles form part of these financial stalements Page 6 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Balance Sheet- continued 30 MARCH 2025 These financial statements have been prepared in accordan￿ with the provisions applicable to charitable companies subject to the small companies regime. The 4￿5￿2￿tatements were approved by the Board of Truslees and authorised for issue on and were signed on its behalf by. 8*Jn•dty.' A Waterhouse-Muse- Trustee The noles form part of these financial stalements Page 7 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements FOR THE YEAR ENDED 30 MARCH 2025 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial stalemenls of the charitable company, which is a public benefil entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 '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 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 convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable Ihal the income will be received and Ihe amounl can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation 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 aclivities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricled purposes wilhin the objects of the charity. Restrictions arise when specified by the donor or when funds are 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 8 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 INVESTMENT INCOME Period 114123 to 3013124 Year Ended 3013125 Deposit account interest 60 RAISING FUNDS Raising donations and legacies Period 114123 to 3013124 Year Ended 3013125 Fund raising expenses Consultancy fees Support costs 29,045 29,198 12,7871 61,306 1,305 58,243 59,824 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 March 2025 nor for the period ended 30 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 30 March 2025 nor for the period ended 30 March 2024. Page 9 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Amounts recoverable on contract 50,011 44,678 MOVEMENT IN FUNDS Net movement in funds At 3113124 At 3013125 Unrestricted funds General fund 44,678 5,333 50,011 TOTAL FUNDS 44,678 5,333 50,011 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 153,500 (148,167) 5,333 TOTAL FUNDS 153,500 (148,167) 5,333 Comparatives for movement in funds Net movement in funds Al 3013124 At 114123 Unrestricted funds General fund 27,425 17,253 44,678 TOTAL FUNDS 27,425 17,253 44,678 Page 10 continued... Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 MARCH 2025 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 136,680 (119,427) 17,253 TOTAL FUNDS 136,680 (119,427) 17,253 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 March 2025. Page 11 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Year Ended 3013125 INCOME AND ENDOWMENTS Donations and legacies Donations and Gifts 153,440 136,680 Investment income Deposit account interest 60 Total Incomlng resources 153,500 136,680 EXPENDITURE Raising donations and legacles Fund raising expenses Consultancy fees 29,045 29,198 (2,787) 61,306 58,243 58,519 other trading activities Bad debts 649 Charitable actlvltles Event Costs Charitable donation Computer software, consumables Awareness raising & educational outreach Training seminar and workshops Fam project 163 13,600 2,154 43,486 23,740 2,169 57,940 1,028 1,871 86,748 59,403 Other Travel & Subsistence 1,090 Support costs Management Insurance 35 This page does not form part of the statutory financial statements Page 12 Docusi9n Envelope ID.. 1F1BEA98-14494889-989E-D08B073AAB30 DIRT- THE FOUNDATION FOR THE REGENERATION OF THE EARTH Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 MARCH 2025 Period 114123 to 3013124 Year Ended 3013125 Management Finance Bank charges 812 other Sundries 80 200 Governance costs Accountancy fees Legal & Professional fees 480 480 13 480 493 Total resources expended 148,167 119,427 Net income 5,333 17,253 This page does not form part of the statutory financial statements Page 13