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2020-12-31-accounts

Annual Report, Unaudited Financial Statements and Independent Examiner’s Report for the year ended 31 December 2020 Charity registration number 327412

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Contents

Contents
Summary of 2020 Activities 6
Financial Results 20
Independent Examiner’s Report 23
Statement of Financial Activities 24
Balance Sheet 25
Statement of Cash Flows 26
Notes to the Accounts 27

Photos courtesy of the Gaia team and We Feed the World.

We are especially grateful to funders that have supported the work of Gaia and our global partners during this year, in particular: A-Team Foundation, Bertha Foundation, Be the Earth, Comic Relief, Esmée Fairbairn Foundation, Farming the Future, Guernsey Overseas Aid & Development Commission, New Hampshire Charitable Foundation and Putnam Family Foundation, New Venture Fund, Open Society Foundations, Patagonia Environmental Grants Program Fund, Planet Heritage Foundation, Rettet den Regenwald, Rockefeller Brothers Fund, Rockefeller Philanthropy Advisors, Rufford Foundation, Sacred Fire, Samworth Foundation, Sherwood Forest, Synchronicity Earth, Swift Foundation, The Casey and Family Foundation, The Savitri Waney Charitable Trust, Thirty Percy Foundation, Tudor Trust, and to private donors and the many individuals who show their support to our work through annual or monthly donations.

Registered Office Address

The Gaia Foundation

44 Grand Parade Brighton BN2 9QA

Professional Service Providers

INDEPENDENT EXAMINER

BANKING SERVICES

BANKING SERVICES

SOLICITOR

John Thacker FCA DChA Chariot House Limited 44 Grand Parade Brighton East Sussex BN2 9QA

HSBC Plc Triodos Bank Penningtons Manches LLP 138 Shaftesbury Avenue Deanery Road 125 Wood Street London Bristol London WC2H 8HB BS1 5AS EC2V 7AW

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Our Director & Team

Director Liz Hosken

Earth Jurisprudence Coordinator Carlotta Byrne

Deputy Director Rowan Phillimore

Sacred Lands & Seas Coordinator Fiona Wilton

Finance Manager Dijana Malidza

Beyond Extractivism Coordinator Hannibal Rhoades

Head of Communications Hannibal Rhoades

Amazon Alliance Coordinator Grace Souza

Fundraising & Partnerships Sara Davies

Finance Office Luisa Tsamados

UK & Ireland Seed Sovereignty Programme Manager Sinead Fortune

UK & Ireland Seed Sovereignty Regional Coordinators Charlotte Gray Ellen Rignell Helene Schulze Katie Hastings Richard Walsh Robyn Minogue

We would like to acknowledge and express our thanks to the team who have moved on from Gaia during this year, and to the amazing consultants, interns and volunteers for their enthusiastic and skilled collaboration during 2020.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Governance & International Advisors

Directors of Gaia Trustee Ltd - a sole trustee of The Gaia Foundation

Sulemana Abudulai,

Specialist in land economy and natural resource management, Trustee of the African Biodiversity Network.

Edward Posey, OBE,

Trustee of the Wilderness Foundation UK, the Wilderness Leadership School South Africa and the Green Belt Movement International.

Jules Cashford,

Writer, lecturer, celebrated author of books on mythology; and a member of the International Association of Analytical Psychology.

Philippe Sibaud,

Business entrepreneur, writer, and currently running a microfinance institution in Malawi, supporting small farmers and local market traders.

Cecilia Crossley,

Chartered Accountant, experienced in International Development. Founder of the social enterprise From Babies with Love.

Tracy Worcester,

Ecologist, campaigner for farmer’s land rights and against factory farming.

Roger Northcott,

Silvia Gomez,

Trust Secretary

Anthropologist, trainer in Holistic Science and Economics for Transition, and currently head of Greenpeace Colombia.

Associates & Advisors - longstanding colleagues and providers of strategic advice and guidance, who often work on inspiring initiatives with Gaia

Nnimmo Bassey, Poet, activist, and director of ecological think-tank the Health of Mother Earth Foundation, Nigeria

Maggie Baxter OBE, Independent consultant in the voluntary sector, Trustee of the Green Belt Movement International, UK

Colin Campbell, Traditional doctor, Herbalist, Botswana

Angela Cordeiro, Agronomist & advisor to grassroots social movements, Brazil

Nigel Crawhall, Sociolinguist, UNESCO Chief of Section for Small Islands and Indigenous Knowledge, South Africa

Dr Martin Khor, Economist, Executive Director of the South Centre, Malaysia/Switzerland

Ailton Krenak,

Indigenous leader, Brazil

Satish Kumar, Former Jain monk, Editor of Resurgence, UK/India

Joanna Macy, Ecophilosopher, author, teacher of The Work that Reconnects, USA

Juan Mayr, Former Minister for the Environment, Colombia

Professor Manfred Max-Neef, Economist and Author, Chile

Professor Tony Cunningham, Ethno-ecologist, Australia/South Africa

Dr Irwin Friedman, Leader in Primary Healthcare, South Africa

Lara Lutzenberger, Biologist and environmental consultant, Brazil

Peter MacFadyn, Social and ecological justice activist, founder of Sustainable Frome, UK

Mariana Gomez, Anthropologist, regional coordinator for YLNM, Colombia

Dr Stephan Harding, Resident Ecologist & MSC Coordinator, Schumacher College, UK

Dr Martín von Hildebrand,

Ethnologist, Founding Director of Gaia Amazonas, Colombia

Professor Jacqueline McGlade,

Former Chief Scientist, United Nations Environment Programme, UK/Kenya

Dr Andrew Muir, Founding Director of the Wilderness Foundation, South Africa

Dr Vandana Shiva, Physicist, activist, Founding Director of the Research Foundation for Science, Technology and Ecology, India

Professor Gurdial Singh Nijar, International lawyer & biodiversity negotiator, Malaysia

Theo Sowa, CBE, Chief Executive Officer, African Women’s Development Fund (AWDF), Ghana

Dr Melaku Worede, Agronomist, former Director of the Plant Genetic Resource Centre, Ethiopia

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Our Vision

The Gaia Foundation envisages a new era in which humans have restored a respectful and mutually enhancing relationship with the Earth, our source of life, and with each other.

Our mission is to revive cultural and biological diversity in order to restore the resilience of ecosystems, communities and ecologically compliant economies and governance systems, linked up into social movements for systemic transformation.

Gaia is the name of the ancient Greek Mother Goddess Earth, and also the name of James Lovelock’s ‘Gaia Hypothesis’, which recognises that our Earth is a living, self-regulating whole.

Gaia is working with partners across Africa, South America, Asia and Europe, to revive healthy ecosystems, enhance traditional knowledge and practices for seed, food and water sovereignty, and to strengthen community self-governance. This enables communities to become more resilient so that they can better withstand forces that undermine their ecological and cultural integrity. Together, we work with coalitions and movements to enhance our collective ability to bring about systemic transformation of the dominant industrial growth economy. Our partners range from small-scale initiatives to organisations, networks and movements, all of whom work closely with local communities.

Strategic Aims & Programme Areas

Gaia makes a long term commitment with our partners to address the root causes of today’s most pressing ecological, social and economic challenges. We focus on building ecological and community resilience, advocacy and public outreach, the provision of learning opportunities, the sharing of good practice and innovation, and the strengthening of networks, movements and alliances, in line with our charitable objectives and aims. Our four key programme areas are:

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

SUMMARY of 2020 Activities: Upholding Indigenous Wisdom & Earth-Centred Perspectives

Without doubt, this year has been a test of our resilience at all levels; staying connected; reassessing priorities; planning in an unknown context; adapting, coping, experiencing and foreseeing. It has also confirmed that we are focussing our energies in the right place.

From Benin to Zimbabwe, graduates from Gaia’s training for Earth Jurisprudence practitioners and the local communities with whom they work are regenerating their sacred natural sites networks, critical features such as rivers, wetlands and forests in their ancestral lands and food and seed sovereignty. Emergency funds were secured for indigenous communities in the Brazilian Amazon and Africa in response to Covid-19 - a vital contribution to secure community health and resilience and protect their seed diversity. Closer to home, our UK & Ireland Seed Sovereignty Programme partners saw up to a 600% increase in demand for their seed as lockdown hit and supermarket shelves lay bare, triggering people to question and change their food buying habits, and this demand has continued with some seed partners reporting that they are having to temporarily suspend their online shops to keep up with the demand.

Whilst we greatly look forward to reconnecting with our networks (and each other!) face to face in the future, and hugely miss that contact and creativity, we can also see the positive learning and adaptation that has come about as we collectively navigated the shocks of 2020. Encouragingly, we find ourselves energised by the global potential for positive change here after.

We hope that you enjoy reading a summary of the work over the course of this unprecedented year.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

EARTH JURISPRUDENCE Spreading the philosophy and practice of Earth Jurisprudence, through experiential learning, immersive trainings, and practice-based policies.

Gaia’s unique three-year training for African Earth Jurisprudence practitioners responds to the need for champions of climate change resilience through the revival of indigenous knowledge and practices and the recognition of customary governance. In 2020, with the coronavirus outbreak, the course programme was forced to quickly adapt in content and delivery, and to explore alternative ways to achieve experiential learning, accompaniment and Nature connection.

Experiential trainings and residentials were re-scheduled into virtual retreats and learning sessions. Through screens, rather than face-to-face, we worked on practical activities and explored key texts with the current practitioners-in-training. All heartily participated in solo practices in-between facilitated sessions – crafting stories, journaling and spending time in Nature. In November we held an innovative online graduation celebration for the six participants in the second course. They will be setting out in 2021 to deepen their Earth Jurisprudence practice and contribute to the revival of biocultural diversity in Benin, Cameroon, Kenya, Uganda, South Africa and Zimbabwe. The event was honoured by indigenous elders and guest speakers such as Nnimmo Bassey from Nigeria and Joanna Macy from USA, tutors and course funders.

The first graduates (2014-2017) are already demonstrating how an Earth Jurisprudence approach to reviving indigenous knowledge and practices, inspired by the Amazonians, enables communities to be more resilient to climate change and shocks such as Covid-19, and resistant to external threats such as landgrabs. Gaia provides ongoing accompaniment, technical support (research, advocacy, legal briefings) and seeks funds for their work with local communities reviving indigenous knowledge, practices and governance systems, documenting customary laws and governance systems, and engaging with district and national governments to advance multiple level legal and policy strategies. The resilience of these communities in Benin, Kenya, Uganda and Zimbabwe, through different stages of pandemic lockdown, which emerged in the context of floods, droughts, locust swarms and other climate change related impacts, has been heartening. The pandemic situation also gave urban relatives a wake-up call about the importance of community, of indigenous knowledge, of the role of elders, and the value of traditional seed and foods and sacred natural sites.

A new intake of African Earth Jurisprudence practitioners was selected in 2020, from East, West and Southern Africa. Core materials have been sent out by post, and the course started in January 2021.

Support from Open Society Foundations, Swift Foundation, Full Circle Foundation and Putnam Family Foundation has been vital for both the course and accompaniment of the practitioners and has enabled flexibility during the global pandemic. In 2021 we look forward to in-person experiential trainings and the honing of eco-literacy skills in the beautiful fynbos of the Langeberg mountains, South Africa, with the Proteus Initiative, and Colin and Niall Campbell of Siama in African cosmology, customary law and indigenous resilience practices.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

SACRED LANDS & WATERS Protecting indigenous sacred natural sites and territories, reviving customary governance and traditional knowledge, and restoring land and marine biodiversity.

Western Uganda was a particular focus for advancing in the protection of sacred natural sites. Activities built on achievements from 2019 when two important precedents were set - firstly, the local government of Buliisa District resolved to develop an ordinance (legislation) that recognises the customary laws and sacred natural sites of the indigenous Bagungu people; and secondly, the national government adopted a clause into the new National Environment Act recognising the Rights of Nature.

“My strong connection to this land is through this sacred site. Myself, my father and my grandfather were born from this land. They are buried here. These sites have been here for centuries and all of our life is derived from these sacred sites.”

During 2020, Gaia supported local partners African Institute for Culture and Ecology (AFRICE) and Advocates for Natural (Byenkya Julius, custodian, Resources and Development (ANARDE) to achieve the Buliisa District, Uganda) successful legislative passage of the district-level ordinance to uphold Bagungu customary laws and demonstrate how the Rights of Nature clause in Uganda’s Environment Act can be implemented to protect sacred natural sites and wetlands - a first in Africa. On 23rd December 2020, Buliisa District Council approved an ordinance that establishes a co-governance body with Bagungu sacred natural site custodians to oversee the protection of sacred ecosystems in the district. It will be passed to the Attorney General for approval in 2021.

Sado District, Benin, has been another focus for district-level legislation. For some years, Gaia has supported local partner GRABE (Groupe de Recherche et d’Action pour le Bien-Etre au Bénin) to protect sacred forests in Avrankou and the lower-Ouémé region, accompanying the communities who still act as forest guardians. On 19th November 2020, success was achieved for Kotan-Segbé, a sacred forest covering 9,053m, when Sado District local government representatives voted to recognise the forest’s protected status, integrating it into the wider network of protected areas in the Municipality of Avrankou.

The role of customary governance and sacred natural sites in contributing to climate change adaptation and mitigation and stemming the erosion of biological and cultural diversity, is addressed by Gaia though practical actions and the written word. In early 2020, a 60-page draft study on the Situation of Africa’s Sacred Natural Sites and Territories was presented to the ACHPR Working Group on Indigenous Populations/ Communities (in compliance with African Commission Resolution ACHPR/Res. 403 (LXIII) 2018). Completion is planned for 2021.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Strengthening an Alliance for the Amazon

2020 was a year marked by profound undermining of environmental and human rights policies in Brazil, increased deforestation in all biomes and many premature indigenous deaths resulting from Covid-19 and the neglect of the Brazilian government. Forest peoples and their allies have been fighting to prevent further marginalisation of rights, health, and exposure to attacks on both communities and their sacred lands.

Funding from Full Circle Foundation has enabled Gaia to host a coordinator for growing International Alliance for the Amazon. Through setting up four working groups - Drivers of Deforestation, Frontline Defenders, Legal Strategies and Funders for the Amazon – Grace Souza, the Alliance coordinator, has been nurturing closer collaboration and clarification of strategies. She has also been sourcing and sharing the most incisive news about the Amazon, its indigenous peoples and forest dwellers, and their sacred lands. In the words of one member, the Alliance has been essential “for consolidating understanding of the broader political context in Brazil and understanding the work and perspectives of others working in a similar space”. Together, members are finding strength from each other, from the words of wisdom of indigenous ancestors and leaders, and from the will of old and new partners to promote systemic change. The Alliance has also secured emergency funding - in particular, developing a pilot pooled fund between the Alliance funders and Fundo Casa Socioambiental to support the Association of Indigenous Peoples in Brazil (APIB) and its grassroots organisations in facing Covid-19.

Un Solo Mar (One Sea)

Across the waters from Africa, Gaia is focused on the restoration of marine biodiversity in the southwestern Atlantic. Un Solo Mar (One Sea) is a binational initiative to create marine protected areas and raise community awareness and conservation actions. Supported by Oceans5, the project involves Gaia’s local partner OCC (Organisation for Cetacean Conservation) in Uruguay and two NGOs in southern Brazil, Núcleo de Educação e Monitoramento Ambiental (NEMA), Instituto Baleia Jubarte (IBJ).

Activities in Uruguay are also supported by Rufford Foundation and Full Circle Foundation. Despite the pandemic, OCC has brought local fishermen, marine experts and government authorities together for roundtable discussions on marine conservation and the state of fisheries; as well as sessions that inspire an emotional or heart connection with the ocean, and educational activities with schoolchildren and families. In November, a 2nd Oceans Conference in Uruguay drew guest speakers from Argentina, Brazil and Chile, and led to a promise from the new Minister for the Environment that there will be no more seismic testing or offshore oil exploration in Uruguay’s territorial waters.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

SEED, FOOD & CLIMATE CHANGE RESILIENCE Supporting small farmers, especially women, to enhance their indigenous knowledge and seed varieties, to be food secure and to safeguard diversity.

Building a robust organic Seed System in the UK & Ireland

The UK & Ireland Seed Sovereignty Programme moved into its second three-year phase to revive organic seed (2020-2023), thanks to the A Team Foundation, Thirty Percy, Savitri Trust and Samworth Foundation. Two new part-time Regional Coordinators, for Northern England and Lowland Scotland, increased the programme’s reach into the north of the UK, though progress was somewhat tempered by the pandemic until the team adapted by organising and facilitating online trainings. In addition, the team focused on supporting agroecological seed producers rise to the unique challenges and opportunities presented by the lockdown and supported local growers as seed selling partners. There was a phenomenal increase (upto 600%) in seed orders. An emergency grant from the Farming the Future Fund enabled Devon based partner Vital Seeds to purchase a seed sorting machine to speed up capacity and meet demand, along with improvements to the Seed Cooperative online shop.

Throughout the year, the programme has seen: 26 grain variety trials being undertaken by 9 growers; 24 new vegetable seed varieties at a commercial level and 136 new varieties at a community level; 30 new varieties of grain at a commercial level and 20 at a community level; 12 new seed company connections and 50 growers producing seed for seed companies. Training events moved online brought 154 participants to the programme, whilst appearances on panel discussions and webinars reached over 2,300 people. New partnerships were embraced with Lancaster University, Coventry University, Oaxaca Ethnobotanical Gardens.

Small-scale in-person events are planned in 2021. In the meantime, the UK & Ireland Seed Sovereignty team has embraced the advantages of online learning and the potential it has for reaching more people and with less time commitment from busy growers. A full online training curriculum is being designed with:

Brexit continued to be a complex issue for the whole seed sector in 2020. DEFRA’s shock announcement in September that all seed producers would need to register their varieties at £300 each galvanised a great deal of collaboration across the sector. Gaia set up a Small Packet Independent Seed Suppliers Forum with 16 small-scale producers of seed to share information, collaborate and link directly with DEFRA. A pro-bono seed lawyer based in Brussels is working with the forum to navigate these murky waters and shape seed legislation to better respect the small-scale, agroecological seed sector in the UK going forward.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Women-led agroecology and sustainable livelihoods in Zimbabwe

Through a collaborative programme ‘Promoting community based, women-led development and governance systems in Africa’, local partner EarthLore Foundation works with women farmers in five communities in the Bikita district of Zimbabwe, while WoMIN (African Women Unite against Destructive Resource Extraction) addresses both the rights of rural women farmers and their lack of voice in decision making. Through community dialogues, agroecology trainings and exchanges, seed and food fairs, the women have revived a diversity of millet and wild vegetables, and improved their livelihoods and gained confidence, within an ecosystem that is heavily degraded and climate stressed. They are now beginning to explore ways of regenerating the landscape and restoring sacred natural sites. The global pandemic led to a no-cost extension of the Comic Relief supported programme and an external evaluation will be carried out in 2021.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

BEYOND EXTRACTIVISM Backing communities and social movements at the front line, to defend their ecological and cultural heritage and build alternative pathways.

Yes to Life No to Mining

The Yes to Life, No to Mining (YLNM) movement, of which Gaia is a founding member, has continued to play an important role exposing the growing landgrabbing threats to communal and ancestral lands, and the stories of restoration and resilience.

A major focus during the first half of the year was the tracking and analysis of the mining industry’s response to the global pandemic, in collaboration with London Mining Network, Mining Watch Canada, War on Want and other global allies. Through tracking media, company and community statements and news about mining companies’ actions during the pandemic on every inhabited continent, with the support of frontline organisations, over 700 data sources were collected. Analysis of the trends led to a new report, Voices from the Ground: How the global mining industry is profiting from the Covid-19 pandemic.

Hal Rhoades, Gaia’s Head of Communications and YLNM European Coordinator, led on the production and release of the report and a global statement +300 organisational sign-ons. It reveals mining companies to be ‘pandemic profiteers’, alongside the likes of the oil and gas industry and others seeking deregulation and corporate bailouts. The report’s findings were shared widely and funding was secured to further research on three key themes: 1) increased repression of social leaders; 2) deregulation, and 3) community responses and alternatives.

A rebuild of the YLNM website has been carried out, using funds crowdsourced by Gaia in December 2019 with match funding from Patagonia Action Works. A new YLNM working group for Europe was created that unites European anti-mining groups to address the overarching issue of the EU’s extractivist policies and the lack of ecological and democratic direction of the European Green Deal and Green Growth strategies. However, a global gathering of regional coordinators in Australia, timed to coincide with the 2020 ‘Blockade IMARC’ anti-extractivism conference, was not possible due to the pandemic - a similar gathering, thanks to funding from Bertha Foundation, is now planned for October 2021.

2020 also saw research projects underway in Fennoscandia, Iberia and the island of Ireland to ascertain the scale and likely impacts of mining expansion, a community guide to engaging with European institutions and grievance mechanisms is in production; and network members translating and redesigning an Ecuadorean guide to territorial defence for European community audiences. A series of webinars exploring the impact of the EU’s new mining policies in the North and South began in December 2020, drawing on the expertise of the YLNM membership, and will run into 2021.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Rewilding in Finland and Wales

Collaborations with Finnish partner Snowchange go from strength to strength, with Gaia supporting their communications work in particular. This year we announced the Koitajoki River Restoration Project, a new, world-leading effort to re-wild the Finnish-Russian Koitajoki River System using a combination of science and traditional knowledge. This is large scale rewilding at its most impressive, rooted in the restoration of ecological and cultural heritage. Gaia is also embarking on a new partnership with the Penpont Project, led by the Action For Conservation Team, an exciting process of bringing traditional knowledge, elders and young people together to explore restoration and rewilding work in Wales. We look forward to sharing more news in 2021.

From Wilderness Healing to Food Security

Our partner Usiko works in preventive and restorative justice through wilderness experience, continues to change lives for impoverished youth across the Stellenbosch region in South Africa’s Western Cape, after nearly 20 years in partnership with Gaia. In early 2020 its pilot Girls in Gangs project, funded by Comic Relief came to an end, and the rise in Covid-19 forced the organisation to redirect attention from its landmark work of healing through wilderness, to feeding primary school kids during the schools lockdown and delivering food parcels for families at risk. Usiko led the initiative in the Jamestown and Cloetesville area and was recognised by the Municipality for its contribution. They went on to form part of the Stellenbosch Unite project feeding 2,500 families a week. After lockdown they continued their wilderness work, finding a growing hunger for the solice Nature provides, especially to marginalized communities who do not have easy access. Their work continues to expand both in training people to grow food and in exposure to Nature’s healing.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Creative Communications

Together with partners from Africa, Finland and the UK, we launched a ‘Stories of Resilience’ series with media partners The Ecologist and Resilience.org. The series began with a framing article by Liz Hosken (Gaia’s Director) and Million Belay (Gaia Associate and Chair of the Alliance for Food Sovereignty in Africa, AFSA). The second article was by Simon Mitambo, Earth Jurisprudence graduate and co-founder of SALT, Kenya, exploring the cultural and ecological revival underway in Tharaka, eastern Kenya - and the series continues into 2021. The Global Tapestry of Alternatives network has since invited us to compile these stories as part of their initiative to gather stories from the ground from across the world.

Another story of resilience was released as film, in early 2020. Custodians of Life - Reviving Culture and Nature in Uganda’s Great Lakes explores how the Bagungu indigenous clans are reviving their Earth-centred traditions and governance systems which have sustained their diversity-based food systems and ancestral lands for generations. These stories relate closely to a fresh look at Gaia’s ‘impact’. Thanks to generous pro bono design support, we began experimenting with infographics that depict how, within the theory of emergence, Gaia is making meaningful change possible.

Catching the eye of new converts to home-grown food and the UK’s traditional seed diversity was another focus for communications during the year. Articles have been published across the organic food press, and in The Guardian. A heartwarming series of ‘Oat Quest’ videos, which charted the efforts of Welsh coordinator Katie Hastings to ‘bulk out’ supplies of rare grain varieties, received over 500 views across Youtube, Facebook and Twitter. A new Seed Sovereignty Vimeo channel has been designed and set up within Gaia’s own channel to host all videos related to the programme, as well as new training videos produced by network members.

Gaia’s biggest Communications news for 2020 was the publication of a legacy book for our We Feed the World photographic project and exhibition highlighting the vital role of small farmers and regenerative farming. In collaboration with independent publishers Little Toller, the 300-page book came out in November, beautifully produced to do justice to the stories and photos of all those who took part. It is available in all independent book shops as well as the mainstream booksellers. Over 250 copies of the book have been sent to all collaborating communities, farmers, photographers and organisations around the world.

Another big hit for 2020 was the astounding and deeply moving documentary My Octopus Teacher, released on Netflix, in September. Pre-launch of the film heralded a new partnership for Gaia with Sea Change, a team dedicated to protecting the endangered kelp forest (the Great African Seaforest) around the Cape of Good Hope and restoring a heart connection for people with the seas they depend on. The film is proving wildly successful for the work of Sea Change to awaken people to the precious nature of this marine area.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Summary of our plans for 2021

Connect with, influence & inspire strategic audiences for a socially just and

ecologically sane world: Using Gaia’s current reports, films and animations, along with new visual tools that give a fresh identity to Gaia’s core programme areas: story-telling through written articles and animations that illustrate the work of Earth Jurisprudence practitioners, contributing to seed and food sovereignty, and highlighting how communities across Africa are building climate change resilience through the revival of traditional knowledge and customary governance; sharing emblematic cases of inspiring post-extractive lifeways and livelihoods; and using archive materials for creative communications to celebrate Gaia’s 35 years and affirm the importance of our holistic approach to restoring bio-cultural diversity.

Amplify agro-ecological seed systems and food sovereignty in the UK, Ireland and

Africa: Upscaling the reach of the UK & Ireland Seed Sovereignty Programme during its second phase; making more locally produced, open-pollinated seed available, and reviving forgotten grains; continuing to support the revival of knowledge and traditional seed diversity in indigenous communities in East, West and Southern Africa; and ensuring a legacy from the We Feed the World programme and its inspiring agroecology stories of local farmers and images.

Increase the protection of sacred lands and the recognition of custodian rights in

Africa: Working with the African Commission to finalise a Study on Africa’s sacred natural sites and territories; securing policy and legislative frameworks from local to national levels in Uganda, Kenya, Benin and Zimbabwe for sacred natural sites and their custodians; enabling the documentation and recognition of customary laws that recognise the rights of Nature; supporting partners who provide youth with opportunities for wilderness experience and learning about their bio-cultural heritage; and continuing to strengthen an Alliance for the Amazon.

Promote and enhance understanding of Earth Jurisprudence: Delivering the first year

of training for a new intake of future African Earth Jurisprudence practitioners; accompany and guide graduate Earth Jurisprudence practitioners in their work with local communities to build back confidence and pride in their indigeneity, customary laws and bio-cultural diversity, and as spokespersons for restoring a respectful relationship with the Earth; strengthening an African Earth Jurisprudence collective; providing regular Earth Jurisprudence updates and connecting with others globally involved in alternative learning for systemic transformation.

Practical actions for moving beyond extractivism and opening alternative, Earth-

centred pathways: Continuing to nourish Yes to Life No to Mining, as Europe coordinator and cofounder, and enabling the network’s coordinators to meet in-person for a global gathering; supporting the creation of marine protected areas and actions to protect the southwest Atlantic and stem the rise of illegal, unregulated and unreported fishing.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Financial results for 2020

The results for the year are shown on the Statement of Financial Activities on page 24.

Income

In 2020 Gaia received £971,834 total income, a decrease of 1% (2019: £983,245). Restricted income amounted to £799,496 (2019: £879,039), or 82% of Gaia’s total income (2019: 89%). Unrestricted income amounted to £172,338 (2019: £104,206).

Expenditure

Total expenditure in the period was £987,633 (2019: £996,968), a decrease of 1%. Gaia carries out activities directly and through grants to partner organisations. In 2020 Gaia disbursed £340,578 to partners in grants (2019: 389,585) representing 34% of the total expenditure (2019: 39%).

Cost of raising funds amounted to £33,316 which is 21% greater than in the previous period (2019: £27,566). This is mostly due an increase in support from fundraising consultants.

Financial position at the end of the year

Restricted funds carried forward were £406,159 (2019: £411,093) and unrestricted funds balance at the end of the year was £140,669 (2019: £151,534).

The unrestricted fund balance represents just slightly under four months anticipated expenditure (excluding grants and direct project activities) in 2021, which is in line with the minimum amount set with Gaia’s reserves policy.

Financial Management Policies

Reserves policy

Gaia has agreed that to safeguard the continuity of its operations, the level of unrestricted reserves at year end should be sufficient to cover three to four months of fixed costs for the following year. The forecast for the first three months of the fixed costs cash payments in 2021 is £120,023. Therefore, Gaia considers that keeping the current reserve at the level of £140,669 is sufficient and in line with Gaia’s reserve policy. Gaia recognises that it may be appropriate to allow the reserve to fluctuate as a result of short-term cash inflows and outflows.

Grant making policy

Gaia works in partnership with many organisations and networks. Grants paid to partner organisations are made in line with our mission and strategic aims. Gaia monitors all grants in accordance with the relevant partnership agreement. Partnership agreements contain funder requirements in respect of grant management and reporting, as well as safeguarding policies, information on the activities to be supported, budget projections, reporting requirements and a grant disbursement schedule.

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The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Governance & Risk Management

Governance

The Gaia Foundation is established under a Trust Deed, which provides for governance by a Board of Trustees. The Trustees take responsibility for setting the charity’s strategic direction, establishing policy and monitoring performance against objectives. The Board of Trustees aims to meet four times a year and delegates operational management to the Gaia team, led by the Director. Trustees are unpaid and details of any Trustee expenses and related party transactions are disclosed in note 5 to the accounts.

The Board of Gaia Trustee Limited has the power to appoint additional Trustees as Gaia consider fit to do so to ensure that all relevant skills and experience are represented on the Board. Our policy on induction of new Trustees is to ensure that all new Board members are provided with background documentation on Gaia and their responsibilities. Training is provided for all trustees on an ongoing basis as required.

Risk Management

All of the charity’s significant activities are subject to a risk review as part of the initial project assessment process, prior to commencement of implementation. Major risks are identified and ranked in terms of their potential likelihood and impact. Gaia reviews risks annually and is satisfied that adequate systems and procedures are in place to manage the risks identified. In assessing risk, Gaia recognises that some areas of work require the acknowledgment and management of risk if Gaia is to achieve its objectives.

Gaia has identified its highest risks during the year and has mitigated these as detailed below:

Key Personnel Statement

The Gaia Foundation values its team and recognises that they are crucial to the effective delivery of our work. Remuneration of key personnel is revived and benchmarked on an annual basis by Trustees, and takes into account length of service, critical skills in key jobs, regional inequities and Gaia’s home-working policy, to ensure that salaries are fair and rewarding.

21

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Trustee’s Responsibilities Statement

The Trustee is responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustee is required to:

The Trustee is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustee and signed on its behalf on 16th June 2021.

................................... Edward Posey (Director of Gaia Trustee Ltd)

................................... Cecilia Crossley (Director of Gaia Trustee Ltd)

22

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Independent Examiner’s Report to the Trustee of The Gaia Foundation

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

I report to the charity trustee on my examination of the accounts of The Gaia Foundation (the Charity) for the year ended 31st December 2020.

Responsibilities and basis of report

As the Trustee of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent examiner’s statement

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

...................................

John Thacker FCA DChA Chartered Accountant Chariot House Limited Chartered Accountants 44 Grand Parade Brighton, East Sussex BN2 9QA Date: .............................................

23

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Statement of Financial Activities For the year ended 31 December 2020

INCOME & EXPENDITURE Unrestricted
Funds		 Restricted
Funds		 Total
2020		 Total
2019
£ £ £ £
(Note 2)
INCOME FROM:
Donations (Note 3) 171,549 799,496 971,045 975,848
Charitable activities 755 - 755 6,680
Other income 34 - 34 717
TOTAL INCOME 172,338 799,496 971,834 983,245
EXPENDITURE ON:
Raising funds 30,092 3,224 33,316 27,566
Charitable Activities
Ecological & Community Resilience 58,436 433,206 491,642 525,271
Advocacy & Outreach 24,061 112,777 136,838 95,363
Learning Opportunities 9,227 21,831 31,058 85,244
Good Practice & Innovation 3,686 691 4,377 2,893
Strengthening Networks 57,701 232,701 290,402 260,631
TOTAL CHARITABLE ACTIVITIES 153,111 801,206 954,317 969,402
TOTAL EXPENDITURE (Notes 4, 5, 6, 7) 183,203 804,430 987,633 996,968
NET MOVEMENT IN FUNDS (10,865) (4,934) (15,799) (13,723)
Reconciliation of funds:
Fund balances at 01 January 2020 151,534 411,093 562,627 576,350
Fund balances at 31 December 2020 140,669 406,159 546,828 562,627

All amounts relate to continuing activities and there are no recognised gains or losses other than those included in the statement of financial actiivities.

24

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Balance Sheet As at 31 December 2020

FIXED ASSETS
Tangible fxed assets
(Note 8)
CURRENT ASSETS
Debtors
(Note 9)
Cash
TOTAL CURRENT ASSETS
CREDITORS
(amounts falling due within one year)
(Note 10)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARITY
Restricted funds
(Note 11)
Unrestricted funds
Total charity funds
(Note 13)		 2020
£
7,889
28,752
550,482
579,234
40,295
538,939
546,828
406,159
140,669
546,828		 2019
£
3,527
32,584
552,955
585,539
26,439
559,100
562,627
411,093
151,534
562,627

The Financial Statements were approved by the Trustee and signed on its behalf on 16th June 2021.

................................... Edward Posey (Director of Gaia Trustee Ltd)

................................... Cecilia Crossley (Director of Gaia Trustee Ltd)

25

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Statement of Cash Flows For the year ended 31 December 2020

Net cash from operating activities(Note 12)
Cash fows from investing activities:
Purchase of equipment
Net cash used in investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period		 Total 2020
£
9,148
(11,621)
(11,621)
(2,473)
552,955
550,482		 Total 2019
£
(36,030)
(3,281)
(3,281)
(39,311)
592,266
552,955

26

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts For the year ended 31 December 2020

1. Accounting policies

A summary of the principal accounting policies, all of which have been applied consistently throughout the year, is set out below.

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with Charities Act 2011 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), from the transition date of 01 January 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Gaia Foundation meets the definition of a public benefit entity under FRS 102. The trustees have reviewed the financial statements and consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, including taking into account any potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern.

1.2 Income

Income is recognised in the Statement of Financial Activities when the charity has entitlement to the funds, it is probable that income will be received and the amount can be measured reliably. For legacies, entitlement is the earlier of either the charity being notified of an impending distribution or the legacy being received. For grants, entitlement is the earlier of the charity having incurred the expenditure to which the grant relates or the grant having been received.

1.3 Expenditure

Expenditure is charged on an accruals basis.

Costs of charitable activities include direct expenditure incurred through grants to partners and operational activities together with allocated support costs. Grants payable to partner organisations are recognised in the period they are payable. In accordance with Charities SORP- FRS 102, the charity reports its charitable expenditure by its five areas of work. Expenditure have been allocated directly to the relevant area of work.

27

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts For the year ended 31 December 2020

Support costs, which include central functions such as Finance, HR and IT, as well as separately identified governance cost (examination, trust secretarial and legal advice cost), have been allocated to the areas of work on the basis of staff headcount.

1.4 Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Assets below a cost of £500 are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment 25% per annum straight line Office equipment 20% per annum straight line Fixtures and fittings 20% per annum straight line

1.6 Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities on a straight line basis over the duration of the lease.

1.7 Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into Sterling at the rates of exchange ruling at the balance sheet date. Where restricted funds are received, held and disbursed in foreign currency, without conversion into Sterling, transactions are stated at the same exchange rate, derived from the opening balance or average rates applying to restricted income received during the year. Exchange differences are taken into account in arriving at the net income for the year.

1.8 Taxation

The charity is exempt from tax on its charitable activities.

28

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

2. Statement of Financial Activities 2019 by type of income

INCOME & EXPENDITURE
INCOME FROM:
Donations
Charitable activities
Other income
TOTAL INCOME
EXPENDITURE ON:
Raising funds
Charitable Activities
Ecological & Community Resilience
Advocacy & Outreach
Learning Opportunities
Good Practice & Innovation
Strengthening Networks
TOTAL CHARITABLE ACTIVITIES
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
Fund balances at 01 January 2019
FUND BALANCES AT 31 December 2019		 Unrestricted
Funds
£
Restricted
Funds
£
96,809
879,039
6,680
-
717
-
104,206
879,039
25,142
2,424
22,311
502,960
23,751
71,612
9,512
75,732
1,314
1,579
20,444
240,187
77,332
892,070
102,474
894,494
1,732
(15,455)
149,802
426,548
151,534
411,093

29

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

3. Donations

The Gaia Foundation gratefully acknowledges receipt of the following grants and donations:

Individual donations
Grants from Government bodies, Trusts,
Foundations and NGOs
Comic Relief
Swift Foundation
Esmée Fairbairn
Open Society Foundations
Rockefeller Philanthropy Advisors
Rockefeller Brothers Fund
NHCF: Putnam Family Foundation
The Savitri Waney Charitable Trust
Thirty Percy Foundation
Samworth Foundation
A Team Foundation
Ruford Foundation
Open Society Foundation for Eastern Africa
Tudor Trust
Bertha Foundation
Guernsey Overseas Aid and Development
The Planet Heritage Foundation
New Field Fund
Other grants
Total donations		 Unrestricted
Funds £
7,192
-
89,415
22,500
47,442
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,000		 Restricted
Funds £
12,884
71,673
-
-
-
152,993
40,000
56,867
25,000
100,000
50,000
40,000
20,145
-
-
-
-
-
-
229,934		 Total 2020
£
20,076
71,673
89,415
22,500
47,442
152,993
40,000
56,867
25,000
100,000
50,000
40,000
20,145
-
-
-
-
-
-
234,934		 Total 2019
£
32,532
309,858
45,966
45,000
-
41,716
-
37,634
25,000
-
-
54,072
-
75,996
30,000
38,250
30,596
41,819
23,205
144,204
171,549 799,496 971,045 975,848

30

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

4. Charitable Activities

Expenditure Raising
funds		 Ecosystem &
Community
Resilience		 Advocacy Providing Learning
Opportunities		 Good Practice
Sharing		 Strengthening
Networks		 Support costs to
apportion		 Total 2020
£		 Total 2019
£
Grants (Note 4a)
Ofce cost
Staf cost
Consultants &
professional fees
Communication
& IT
Travel
& Subsistence
Conferences &
Venues
Public
Engagement
Foreign exchange
(gains)/losses
Re-allocation of
support cost
(Note 4b)
Total Expenditure
2019		 -
776
10,017
17,293

8

249
-
64
-		 80,336
180
224,595
61,760
336
8,987
8,403
12,019
-		 47,845
-
27,308
11,560
4,648
688
-
38,127
-		 -
-
8,745
-
-
-
-
20,910
-		 -
-
3,325
-
-
-
-
-
-		 212,397
6,139
13,383
36,072
325
-
-
18,028
552		 (Note 4b)
-
55,184
31,837
9,728
12,334
470
-
1,659
1,346		 340,578
62,279
319,210
136,413
17,651
10,394
8,403
90,807
1,898		 389,585
63,058
280,766
140,376
15,113
48,311
17,788
40,652
1,319
28,407 396,616 130,176 29,655 3,325 286,896 112,558 987,633 996,968
4,909 95,026 6,662 1,403 1,052 3,506 (112.558) - -
33,316 491,642 136,838 31,058 4,377 290,402 - 987,633 996,968
27,566 525,271 95,363 85,244 2,893 260,631 - 996,968 1,184,509

31

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

4a. Grant funding activities

Partner organisation Ecosystem &
Community
Resilience		 Providing
Learning
Opportunities		 Strenghening
Networks		 Total 2020
£		 Total 2019
£
EarthLore, South Africa
USIKO, South Africa
OCC, Uruguay
IBJ, Brazil
NEMA, Brazil
AFRICE, Uganda
ANARDE, Uganda
GRABE-Benin, Benin
SALT, Kenya
Irish Seed Savers, Ireland
The Womin Alliance Trust, South Africa
Other grants
Total grants		 43,235
-
-
-
-
23,979
-
3,743
-
6,429
-
2,950		 -
-
-
-
-
-
-
-
-
-
41,845
6,000		 11,004
3,307
74,035
31,707
41,540
6,851
-
11,230
11,193
-
-
21,530		 54,239
3,307
74,035
31,707
41,540
30,830
-
14,973
11,193
6,429
41,845
30,480		 50,150
157,166
25,413
-
-
32,305
33,260
31,136
11,697
15,506
27,067
5,885
80,336 47,845 212,397 340,578 389,585

4b. Support costs

All support cost of £112,558 (2019: £112,089) is apportioned between the areas of work on the basis of the staff headcount and includes the governance cost of £3,395 (2019: £5,487). Governance cost as a general cost of running the charity includes the independent examiner fees of £3,180 (2019: £3,120).

Support costs
to apportion		 Raising funds Ecosystem &
Community
Resilience		 Advocacy &
Outreach		 Providing
Learning
Opportunities		 Good
Practice
Sharing		 Srengthening
Networks		 Total 2020
£		 Total 2019
£
Governance
Communication & IT
Finance
Facilities
Human Resources
Total
2019		 148
536
772
2,302
1,151		 2,866
10,373
14,951
44,557
22,279		 201
727
1,048
3,124
1,562		 42
153
221
658
329		 32
115
166
493
246		 106
382
552
1,644
822		 3,395
12,286
17,710
52,778
26,389		 5,487
13,538
16,966
55,738
20,360
4,909 95,026 6,662 1,403 1,052 3,506 112,558 112,089
2,939 83,101 17,006 1,778 772 6,493 112,089

32

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

5. Trustees

No trustees received any remuneration for their services as Trustee during the year. No reimbursement of travel expenses were paid during the period (2019: £133). See note 6 in relation to payments made to trustees (Related Parties Transactions).

6. Related Parties

During the year, no related parties transactions took place (2019: NIL).

7. Staff Costs

Employee costs during the year:
Salaries
National insurance
Pension
Other staf related costs
Total staf costs		 2020
£
289,721
20,897
7,992
600
319,210		 2019
£
253,853
19,417
5,820
1,676
280,766

The average number of employees on a Full Time Equivalent basis during the year was 9 (2019: 8) with the average number per headcount during the year being 15 (2019: 13). The number of employees whose emoluments were over £60,000 was nil (2019: nil). The senior management, identified as Director, Deputy Director and Finance Manager, were paid total £122,428 (2019: £135,779). The pay has been recommended and approved by the board.

33

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

8. Tangible Fixed Assets

9. Debtor
10. Creditors
Fixtures, fttings and
computer equipment
£
Cost
As at 01 January 2020
41,163
Additions
11,621
As at 31 December 2020
52,784
Depreciation
As at 01 January 2020
37,636
Charge for the year
7,259
As at 31 December 2020
44,895
Net book value
As at 31 December 2020
7,889
As at 31 December 2019
3,527
2020
£
Accrued Income
146
Prepayments
26,446
Other debtors
2,160
Total debtors
28,752
2020
£
Accruals
27,542
Other Creditors
Credit card
1,895
Creditors control account
1,704
HMRC (PAYE)
7,732
Pension
1,380
Net Pay
42
Total creditors
40,295		 2019
£
18,770
12,570
1,244
32,584
2019
£
11,347
455
8,293
5,223
1,121
-
26,439

34

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

11. Restricted funds

The funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:

Comic Relief
USIKO Stellenbosch, Girls in gangs
Comic Relief
Promoting community-based, woman-led governance
Rockefeller Philanthropy Advisors
OCC-Uruguay, IUU fshing and the South Atlantic
The Planet Heritage Foundation
Research, investigation and education
NHCF: Putnam Family Foundation
African Earth Jurisprudence movement and trainings
Esmée Fairbairn
Seed and Food Sovereignty UK & Ireland
Rockefeller Brothers Fund
African Earth Jurisprudence and Sacred Natural Sites
The Savitri Waney Charitable Trust
Seed and Food Sovereignty UK & Ireland
Bertha Foundation
Yes to Life No to Mining Network
Ruford Foundation
Guernsey Overseas Aid and Development
GRABE-Benin, agroecology and trainings
A Team Foundation
Seed and Food Sovereignty UK & Ireland, We Feed the
World, Cultivating Resilience in Farming Systems (Europe)
Samworth Trust
Seed and Food Sovereignty UK & Ireland
Thirty Percy Foundation
Seed and Food Sovereignty UK & Ireland
Other restricted funds
Various programmes (see note below)		 Balance at
1 January
2020
£
-
72,714
-
38,343
38,227
32,699
-
20,730
38,250
-
3,743
42,663
-
-
123,724		 Grants
received
£
4,387
67,286
152,993
-
56,867
-
40,000
25,000
-
20,145
-
40,000
50,000
100,000
242,818		 Expenditure
£
(4,387)
(104,402)
(152,993)
(38,343)
(53,081)
(32,699)
(24,724)
(23,690)
(3,275)
(18,314)
(3,743)
(50,063)
(13,739)
(19,006)
(261,971)		 Balance at
31 December
2020
£
-
35,598
-
-
42,013
-
15,276
22,040
34,975
1,831
-
32,600
36,261
80,994
104,571
411,093 799,496 (804,430) 406,159

Note: Other restricted funds include small grants below £20,000, as well as grants where the donor has requested to remain anonymous in any public information or published materials.

35

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Notes to the accounts (continued) For the year ended 31 December 2020

12. Reconciliation of net cash flow from operating activities

NET MOVEMENT IN FUNDS: Net (expenditure)/ income for the reporting
period (as per the statement of the fnancial activities)
Adjustments for:
Depreciation charges
(Increase)/Decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by/ (used in) operating activities		 2020
£

(15,799)
7,259
3,832
13,856
9,148		 2019
£
(13,723)
697
(22,575)
(429)
(36,030)

13. Analysis of net assets between funds

As at 31 December 2020 cash and debtors held as restricted funds amounted to £417,358. During 2020 The Gaia Foundation received grant income for projects that continue into 2021. At the year-end these funds were held as restricted, to be applied to specific projects in 2021.

Fund balances at 31 December 2020 are represented by:
Tangible fxed assets
Current assets
Creditors: amounts falling due within one year		 Unrestricted
funds
£
Restricted
funds
£
Total
£
4,426
3,463
7,889
161,876
417,358
579,234
(25,633)
(14,662)
(40,295)
140,669
406,159
546,828

14. Commitments under operating leases

Land and buildings
Within one year		 2020
£
3,025
3,025		 2019
£
24,000
24,000

36

The Gaia Foundation Annual Report and Financial Statements for the year ended 31 December 2020

Postal Address: 44 Grand Parade Brighton BN2 9QA www.gaiafoundation.org Charity no: 327412

37