Scottish charity number SC040839
Company registration number SC353967
GAIA EDUCATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
GAIA EDUCATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms Anna Kovasna
Ms Margot Morgan
(Appointed 1 September 2023)
Mr William Pace
(Appointed 15 August 2023)
Ms Zahara Chetty
(Appointed 3 July 2024)
Mr Hajar Tazi
(Appointed 3 July 2024)
Mr Matteo Giusti
(Appointed 4 July 2024)
Senior management
Sally Bogale
Co-Chief Executive Officer
Pedro Pedrosa
Co-Chief Executive Officer
Charity number
SC040839
Company number
SC353967
Registered office
567 West Whins
The Park
Findhorn
Forres
Morayshire
IV36 3SH
Independent examiner
Mark Sanderson Bsc(Hons), CA
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Bankers
Triodos Bank Nv
Deanery Road
Bristol
BS1 5AS
Barclays Bank plc
1 Churchill Place
London
E14 5HP
GAIA EDUCATION
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Trustees' report
1 - 8
Independent examiner's report
9
Statement of financial activities
10
Balance sheet
11
Notes to the financial statements
12 - 26
GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
- 1 -

The trustees, who are also the directors of the charitable company for the purposes of company law, present their annual report and financial statements for the year ended 30 June 2024.

 

The annual report serves the purposes of both a Trustees' report and a Directors' report under company law.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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 2019).

Objectives and activities

The charity's objects are to promote a holistic approach to education for sustainable development by developing curricula for sustainable community design.

 

Funding

The charity's core income comes from grants and other income based activities, including fee paying and grant funded online and face to face courses, sustainable education products, platform development, and grant funded project based learning programmes.

Achievements and performance

Gaia Education - Certified Programmes 2023-24

 

Ecovillage Design Education (EDE):

Ecovillage Design Education programmes, often referred to as EDE's, provide participants of all ages with the knowledge and practical skills to design a society of resilient, deeply connected, and bioregionally responsible communities thriving through regenerative practices.

 

Using Gaia Education's Ecovillage Design Education curriculum, partners around the world host their own EDEs run by Gaia Education certified facilitators. They pay Gaia Education to certify their programmes, verifying that they reach our quality standards.

 

Gaia Education's Certification Team, consisting of two regional experts and managed by the Certification Coordinator, is responsible for maintaining a consistent standard for certified courses. Between 1 July 2023 and 30 June 2024, the Certification Committee worked on 12 certifications from 8 host cities. All were re-certifications.

 

The income received from applications was £1,200.

 

From 1 July 2023 to 30 June 2024, Gaia Education certified the following courses by these Host Organisations (course dates do not reflect date of certifications, which all happened during 2023/24 year):

 

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -

MiniEDEs:

Since, for many people, it is not possible to manage a 4 week immersive EDE, Gaia Education created a new 1 week MiniEDE in 2022-23, providing a taster experience of the full EDE. maintaining its core values and following the 4D mandala.

 

Mini-EDEs are particularly suited to young people, and can be held as intensive youth camps or weekly school clubs.

 

Gaia Education did not certify any miniEDEs during this financial year.

 

Gaia Youth and Gaia Schools:

Gaia Education certifies schools and youth groups that adapt the Ecovillage Design Education programme to the specifications of our schools and youth programmes' criteria. This is supported by the GaiaYES curriculum for secondary schools developed in our Erasmus+ GaiaYES programme, 2020-22.

 

In 2023-24, we did not certify any youth or school programmes as we focused on updating our certification system and began networking (eg presentations for UNESCO Greening Schools, Global Ecovillage Network (Europe) & European Council for Steiner Waldorf Education (EU), and Gaia Education webinars, and building up a team of core Gaia Schools and Youth partners across the globe in order to co-develop projects to better serve our networks.

 

Certified Trainers:

Gaia Education graduates can become certified trainers and run certified EDEs and miniEDEs, once they have completed an EDE, 2 ToTs and one dimension from our online design for Sustainability programme.

 

In the 2023-24 period, five trainers were certified:

 

1. Sofia Leviinska

2. Ditlev Nissen

3. Olha Simon

4. Eliane Sarmento

5. Guilherme Atsumi

 

Gaia Education - Run Face to face courses:

 

Training of Trainers (ToT):

ToTs offer students the competencies to facilitate transformative learning environments, to act in an interdisciplinary manner and to host multi-stakeholder conversations that enable collaborative action and collective decision making processes.

 

In the year of 2023-24, the following ToTs took place:

The income from these ToTs totalled £21,983 for 89 participants.

 

In addition, we made an exception by certifying one external ToT:

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -

MiniEDEs:

Gaia Education ran 1 miniEDE:

 

Sustainable Development Goals (SDG) Training of Multipliers (ToM):

 

SDG Toolkit for Designing Community Projects

In partnership with UNESCO GAP Secretariat, Gaia Education developed the SDG Multipliers Handbook and SDG Flashcards to build the capacity of facilitators to hold vitally important conversations on how to implement the UN's Sustainable Development goals at the local and regional scale in ways that are carefully adapted to the biocultural uniqueness of each location.

 

The SDG Flashcards kit helps communities, schools, universities, NGOs, or businesses to design projects implementing the SDGs, and provides support for becoming a trainer or 'multiplier' of SDG awareness and implementation skills in these places.

 

Translated into several languages with the support of UNESCO and the Japanese government, the free black and white version of the handbook was downloaded 18 times during 2023-24.

 

137 sets of SDG Flashcards were sold this year, one in Arabic, two in German, 46 in English, 13 in Portuguese, 75 in Estonian, generating an income of £2,080.

 

Following an online survey about our SDG tools and training, Gaia Education embarked on a program to re-invigorate our SDG related resources, including new SDG webpages and additional downloadable tools, eg:

 

 

E-Learning Programmes and Glocalisers Webinars

The English language track of the Gaia Education Design for Sustainability (GEDS) online programme recorded 23 registrations for the four dimensions and Design Studio of the year long course. This represented a 15% increase in full GEDS sales compared to the previous year.

 

The Portuguese GEDS programme, considering only the Full Programme Product, recorded 28 registrations for the four dimensions and Design Studio of the year long course. This represented a 40% increase in full GEDS sales compared to the 20 registrations in the previous 2023 year. But analysing the total number of participants and the 'per dimension' number we have a total of 53 registrations in 2024 against 63 in 2023 - a 16% decrease.

 

The Spanish track of GEDS, recorded 12 registrations for the four dimensions and design studio of the year long course. This represented a 16% decrease in participants on the GEDS Spanish programme from the previous year.

 

Gaia Education's partnership with Ubiquity University, launched in March 2023, whereby graduates of GEDS proficient in English can convert their certificate into a Masters degree or PhD by writing a dissertation and completing other requirements supported by the Ubiquity facility, received 4 registrations for the MA, 2 registrations for the PhD and 2 registrations for the combined MA/PhD between 1 July 2023 and 30 June 2024.

 

Through 2023-24, Gaia Education continued its partnership with Ecosystem Restoration Camps, with the paced online course, Ecosystem Restoration Design This was the final cohort of the partnership. It received 26 registrations and £18,200 in income up until 30 June 2024.

 

The Cultivating Regenerative Livelihoods course developed by Gaia Education in partnership with economist Della Duncan and systems educator Silvia Di Blasio, offered in January 2024, received 42 participants and generated an income of £7,930.

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 4 -

The ongoing Principles and Practices of Deep Transformation course, in partnership with bestselling author Jeremy Lent, (launched Feb 2022) ran 2 cohorts in October 2023 and October 2024. The first cohort received 110 registrations and £10,520 in income, and the October 2024 cohort produced 67 registrations and £6,580 in income.

 

3 new courses were launched for the 2023-24 period:

 

 

8 online webinars and masterclasses with leaders from the sustainability and regeneration movement were run during the financial year. Payment was by donation. The webinars attracted over 700 participants, widening the interest of Gaia Education programmes across the globe, and raised £500 in income.

 

Communications & Marketing

The Communications, Marketing, Branding & IT team has worked on improving our systems and website, during this financial year, making it easier to follow our sales and communicate effectively with our customers. Multiple sources of promotion of Gaia Education programmes have been adopted, with social media reaching more than 4.5 million through 128 facebook adverts, 51,662 Linked-in posts, 7 tiktok posts and 73 targeted newsletters (4,271 newsletter openings on average per month).

 

In March 2024, we brought in an online marketing consultant to strengthen Gaia Education's digital presence and outreach. He is leading the introduction of a refreshed brand language to make our programme more accessible and engaging for a brand audience. Optimisation of core conversion points on our website, alongside technical improvements and a focus on SEO and user experience (UX,) is underway to enhance usability, increase visibility, and encourage course enrolments. He provides strategic consultancy across all Gaia marketing and programme development departments. aligning efforts and ensuring a unified approach to our communications. These initiatives are set to significantly increase our visibility, grow our community, and amplify the impact of Gaia's mission.

 

NATIONAL AND INTERNATIONAL AFFILIATIONS AND ACTIVITIES

 

UNFCCC COP28 Conference

In November 2023, Gaia Education and the Center for Education and Sustainable Development in Africa (CESDA) sent 2 delegates to COP28 in Dubai to offically launch the ACliMaTISE (African Climate MOOC and Toolkit for Innovative Sustainability Education) between the SDG Center for Africa, Gaia Education and CESDA, along with several Africa based university partners. It was launched on the event's Education Day on the African and Kenyan pavilions. Other networking and promotional activities were conducted.

 

African Universities Partnership

Gaia Education continued to co-develop this partnership, which envisages the co-development of an introductory, 12 week digital course on the SDGs and Climate Change from African perspectives, for all African university undergraduates. The Centre for Education and Sustainable Development in Africa, based in Kenya, continued as the lead partner, supported by Gaia Education and the SDG Center for Africa as core partners, 10 pilot universities, and other associate partners. Fundraising and promotional efforts continued.

 

Ecosystem Restoration Camps

Through 2023-24 Gaia Education continued its partnership with Netherlands based Ecosystem Restoration Camps, offering a multi moduled online course on Ecosystem Restoration Design. ERC provided content and a roster of well known practitioners to deliver course materials, and Gaia Education provided the e-learning platform and marketing and administrative services for the pilot course, which had been launched in May 2020.

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 5 -

ECOLISE

ECOLISE, the European network for community led initiatives on climate change and sustainability, engages in, supports, and facilitates accelerated learning and collaboration among community led initiatives, their networks and partners, in order to catalyse systematic transformation within and across society. Gaia Education is a founding member.

 

Academic Partnerships

 

Ubiquity University

Ubiquity offers transformational higher education for people ready to make a positive contribution towards solving current global challenges. They believe that the fundamental nature of these challenges requires the development of our inner qualities and competencies in tandem with academic. Gaia Education's partnership with Ubiquity University was developed in March 2023, whereby graduates of GEDS proficient in English could convert their certificate into a Masters degree or PhD by writing a dissertation and completing other requirements supported by the Ubiquity facility.

 

UNIFAL

Since 2020, Gaia Education has been partnering with UNIFAL, the Federal University of Alfenas in Brazil, or graduates of Gaia Education's GEDS Portuguese online programme to receive a formal postgraduate degree, after careful evaluation from UNIFAL.

 

Goddard College

Goddard is a small college for plain living and hard thinking based in Vermont, USA. Goddard is recognised for innovation in education. Its mission is to advance the theory and practice of learning by undertaking new experiments based upon the ideals of democracy. Relaunched in 2022, the partnership allows students who complete the full GEDS online certification to earn up to ten credits towards a bachelor's degree at Goddard College. Goddard College will also award a $1,000 Partnership Grant to Gaia graduates who enroll. Additionally, Goddard students may take a Gaia-GEDS course at a 15% discount.

 

EUROPEAN BASED PROJECTS

Gaia Education during this fiscal year closed its final remaining EU Erasmus + programme, Youth Action for Nature and Wellbeing project. The report of the closed project was successful, with the output of the project being maintained on a Gaia Education platform, and a popular 'toolkit' book is from now on available for free download or physical purchase.

Financial review

The results for the year are presented on page 10.

 

During the year, the charity made a deficit of £112,458 (2023 - £58,718) and at the year end the charity had restricted funds of £1,137 (2023 - £10,927) and unrestricted funds of £76,654 (2023 - £179,322).

 

Income has decreased during the year to £231,833 (2023 - £302,261). Included within this is income in respect of restricted grants, totalling £4,857 (2023 - £30,659). These are funding specific project work undertaken during the year, as detailed in the statement of funds note on page 23. In addition, the charity's principal funder, Gaia Trust, decreased its grant to £Nil (2023 - £114,878). This is recorded within unrestricted income.

 

Expenditure decreased to £344,291 from £360,979 in the previous year.

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 6 -
Going concern

The financial statements have been prepared on a going concern basis after consideration of the future prospects of the charitable company, its long-term financial forecasts, expected income from its funders and non-contract services and available financial reserves to support its activities.

 

The organisation’s trustees have a going concern policy for the organisation, which they monitor and give regular input for four times per year during the quarterly Board meetings, as well as by maintaining a close contact with the co-CEOs throughout the year to check on progress, give advice and assess tasks and decisions taken by the Board.

 

At Board meetings the Trustees receive updated reports on financial activities and staff relations. Reports are provided from every area of activities and deliverables are summarized with the opportunity to ask questions, comment and make suggestions for future actions. During Board meetings and at any other time the Trustees often review budget issues and forecasts and request or approve adjustments as needed.

 

The Board has updated its forecasts based on changes to service delivery, and is satisfied that the charitable company has adequate resources to manage any lasting impact from the COVID pandemic.

Reserves policy

The Trustees have set a policy to aim to hold unrestricted reserves to cover approximately 3 months operational expenditures, which provides a level of financial security and allows time to react to circumstances. This level of reserves has been achieved at the year end.

As of 30 June 2024, the total reserves of the charity were £77,791 (2023 - £190,249); of which £1,137 (2023 - £10,927) are restricted funds which can only be used for the purposes they were given, leaving £76,654 (2023 - £179,322) of unrestricted funds.

The purpose of holding this level of unrestricted funds is to ensure the stability of the mission, programmes, employment, and ongoing operations of the organisation in the event of a sudden increase in expenses, one-time unbudgeted expenses or an unanticipated loss in funding.

Plans for future periods

Over the next fiscal year, Gaia Education will continue to manage and further develop its e-learning and face-to-face programmes in Portuguese, Spanish and English to serve its global community, and to pursue further funding for its Project-Based Learning programmes through international development initiatives.

 

Plans are in place to develop and re-launch the following programmes and products for fiscal year 2024-2025:

Structure, governance and management

The charity is a company limited by guarantee, which was incorporated on 23 January 2009. The company gained charitable status on 16 September 2009 and commenced operating on 9 December 2009. The charity is governed by its Memorandum and Articles of Association.

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 7 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr J L Clausen
(Resigned 3 July 2024)
Ms M Picavea
(Resigned 1 November 2023)
Mr S Rankin
(Resigned 28 February 2024)
Ms Anna Kovasna
Ms Margot Morgan
(Appointed 1 September 2023)
Mr William Pace
(Appointed 15 August 2023)
Mr J T R Jackson
(Resigned 20 October 2023)
Mr T Clarke
(Resigned 20 October 2023)
Ms Zahara Chetty
(Appointed 3 July 2024)
Mr Hajar Tazi
(Appointed 3 July 2024)
Mr Matteo Giusti
(Appointed 4 July 2024)

Organisational structure and decision-making policies

Gaia Education is governed by the Board of Directors, who are also the charity trustees. Day-to-day management is delegated to the Chief Executive and Management Team. Working groups are used where applicable and chaired by one of the Management Team members.

 

The management team by the end of this period consisted of the Co-CEOs, the E-learning Coordinator, and the Communications and Marketing Manager.

 

Trustee induction and training

New Trustees are invited and encouraged to familiarise themselves with and to seek information about the workings of the charity and its objectives from existing Trustees, staff and volunteers. They receive a copy of the three most recent accounts and attend a board meeting as observers. The training needs of Trustees are identified and responded to as they arise.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Pay policy for senior staff

The Board of Trustees is responsible for defining pay policy and deciding on the salaries of the Chief Executive and other staff salaries.

 

Related party relationships

During the year £Nil (2023 - £114,878) was received from Gaia Trust. J T Ross Jackson is the chairman of the Gaia Trust and was a director of Gaia Education until October 2023.

GAIA EDUCATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 8 -
Statement of trustees' responsibilities

The trustees, who are also the directors of Gaia Education for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees 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 charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are 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.

The trustees' report was approved by the Board of Trustees.

Mr William Pace
Trustee
17 March 2025
GAIA EDUCATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GAIA EDUCATION
- 9 -

I report on the financial statements of the charity for the year ended 30 June 2024, which are set out on pages 10 to 26.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of Gaia Education for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Mark Sanderson Bsc(Hons), CA
Institute of Chartered Accountants of Scotland
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Dated: 18 March 2025
GAIA EDUCATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
53,115
-
53,115
115,088
-
115,088
Charitable activities
3
165,881
4,857
170,738
150,904
30,659
181,563
Other trading activities
4
300
-
300
335
-
335
Investments
5
1,914
-
1,914
1,771
-
1,771
Other income
6
5,766
-
5,766
3,504
-
3,504
Total income
226,976
4,857
231,833
271,602
30,659
302,261
Expenditure on:
Charitable activities
7
339,400
4,891
344,291
320,098
40,881
360,979
Total expenditure
339,400
4,891
344,291
320,098
40,881
360,979
Net expenditure
(112,424)
(34)
(112,458)
(48,496)
(10,222)
(58,718)
Transfers between funds
9,756
(9,756)
-
(9)
9
-
Net movement in funds
9
(102,668)
(9,790)
(112,458)
(48,505)
(10,213)
(58,718)
Reconciliation of funds:
Fund balances at 1 July 2023
179,322
10,927
190,249
227,827
21,140
248,967
Fund balances at 30 June 2024
76,654
1,137
77,791
179,322
10,927
190,249

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

GAIA EDUCATION
BALANCE SHEET
AS AT
30 JUNE 2024
30 June 2024
- 11 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
13
18,391
16,523
Cash at bank and in hand
71,192
195,895
89,583
212,418
Creditors: amounts falling due within one year
14
(11,792)
(22,169)
Net current assets
77,791
190,249
The funds of the charity
Restricted income funds
16
1,137
10,927
Unrestricted funds
17
76,654
179,322
77,791
190,249

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 17 March 2025
Mr William Pace
Trustee
Company registration number SC353967
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 12 -
1
Accounting policies
Charity information

Gaia Education is a private company limited by guarantee incorporated in Scotland. The registered office is 567 West Whins, The Park, Findhorn, Forres, Morayshire, IV36 3SH.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

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. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies (Continued)
- 13 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

The cost of minor items, being those costing less than £500, are not capitalised.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies (Continued)
- 14 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 15 -
2
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
11,304
210

Grants receivable for core activities

41,811
114,878
53,115
115,088
Grants receivable for core activities
Gaia Trust
4,116
114,878
Gaia Education Europe
20,000
-
Hygeia Foundation
15,695
-
Cullerne House Ltd
2,000
-
41,811
114,878
3
Charitable activity income
E-learning courses
Face to face courses
Project income
Sustainable development goals
Total
Total
2024
2024
2024
2024
2024
2023
£
£
£
£
£
£

Course fees

137,095
22,771
-
-
159,866
142,625

Certification income

3,741
-
-
-
3,741
1,700

Materials

-
-
-
2,274
2,274
1,279

Charitable activity grants

-
-
4,857
-
4,857
30,908

Other charitable income

-
-
-
-
-
5,051
140,836
22,771
4,857
2,274
170,738
181,563
Analysis by fund:
Unrestricted funds
140,836
22,771
-
2,274
165,881
150,904
Restricted funds
-
-
4,857
-
4,857
30,659
140,836
22,771
4,857
2,274
170,738
181,563
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
3
Charitable activity income (Continued)
- 16 -
Charitable activity grants analysis
Project income
E-learning courses
Project income
Total
2024
2023
2023
2023
£
£
£
£
Community Catalysts
-
-
4,901
4,901
EU - Youth In Action for Nature & Wellbeing
21,868
-
9,368
9,368
EU - Youth in Transition
-
-
7,068
7,068
Scottish Government - Local Water solution for global challenges
-
5,300
-
5,300
Hariduse Selts Gymnasium
-
-
4,271
4,271
Other
17,011
-
-
-
38,879
5,300
25,608
30,908
Previous year:
E-learning courses
Face to face courses
Project income
Sustainable development goals
Total
2023
2023
2023
2023
2023
£
£
£
£
£

Course fees

131,243
8,882
-
2,500
142,625

Certification income

1,700
-
-
-
1,700

Materials

-
-
-
1,279
1,279

Charitable activity grants

5,300
-
25,608
-
30,908

Other charitable income

-
-
5,051
-
5,051
138,243
8,882
30,659
3,779
181,563
Analysis by fund:
Unrestricted funds
138,243
8,882
-
3,779
150,904
Restricted funds
-
-
30,659
-
30,659
138,243
8,882
30,659
3,779
181,563
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 17 -
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Ecovillages
40
70
Other fundraising income
260
265
Other trading activities
300
335
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
1,914
1,771
6
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
5,766
3,504
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 18 -
7
Charitable activity costs

E-learning courses

Face to face courses

Core charitable activities

Projects

Sustainable Development Goals

Total
2024
Total
2023
2024
2024
2024
2024
2024
£
£
£
£
£
£
£
Staff costs
-
-
-
-
-
-
5,192

Course costs

62,838
11,997
-
-
-
74,835
53,252

Project costs

-
-
-
7,702
-
7,702
28,439

Other direct costs

115
-
-
-
(1,277)
(1,162)
4,582
Hygeia grant costs
4,800
-
-
-
-
4,800
-

Development costs

26,034
-
34,183
14,800
89
75,106
68,028

Management costs

-
-
-
-
-
-
14,747

Sundry expenses

-
-
-
-
91
91
300
93,787
11,997
34,183
22,502
(1,097)
161,372
174,540
Share of support costs (see note 8)
134,376
21,727
-
20,865
2,170
179,138
182,311
Share of governance costs (see note 8)
2,836
459
-
440
46
3,781
4,128
230,999
34,183
34,183
43,807
1,119
344,291
360,979
Analysis by fund
Unrestricted funds
230,999
34,183
34,183
36,386
3,649
339,400
320,098
Restricted funds
-
-
-
7,421
(2,530)
4,891
40,881
230,999
34,183
34,183
43,807
1,119
344,291
360,979
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
7
Charitable activity costs (Continued)
- 19 -
For the year ended 30 June 2023

E-learning courses

Face to face courses

Core charitable activities

Projects

Sustainable Development Goals

Total
2023
£
£
£
£
£
£
Staff costs
-
-
-
5,192
-
5,192

Course costs

45,042
8,210
-
-
-
53,252

Project costs

-
-
-
28,439
-
28,439

Other direct costs

2,303
-
-
-
2,279
4,582

Development costs

2,364
-
42,409
19,925
3,330
68,028

Management costs

-
-
4,470
10,277
-
14,747

Sundry expenses

-
-
-
-
300
300
49,709
8,210
46,879
63,833
5,909
174,540
Share of support costs (see note 8)
131,711
8,462
-
38,538
3,600
182,311
Share of governance costs (see note 8)
2,982
192
-
872
82
4,128
184,402
16,864
46,879
103,243
9,591
360,979
Analysis by fund
Unrestricted funds
184,401
16,864
46,879
62,859
9,095
320,098
Restricted funds
1
-
-
40,384
496
40,881
184,402
16,864
46,879
103,243
9,591
360,979
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 20 -
8
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Staff costs
71,167
-
71,167
36,644
-
36,644
Depreciation
-
-
-
371
-
371
Rent
3,171
-
3,171
3,276
-
3,276

Travel costs

1,139
-
1,139
2,428
-
2,428

Promotion and marketing

8,900
-
8,900
2,897
-
2,897

Insurance

654
-
654
575
-
575

Postage and staionery

1,295
-
1,295
732
-
732

Sundry expenses

861
-
861
3,619
-
3,619

Management fees

84,671
-
84,671
123,892
-
123,892

Office administration costs

1,970
-
1,970
1,705
-
1,705

Bank charges

5,310
-
5,310
6,172
-
6,172
Legal and professional
-
13
13
-
563
563
Independent examination fees
-
3,768
3,768
-
3,565
3,565
179,138
3,781
182,919
182,311
4,128
186,439
Analysed between
Charitable activities
179,138
3,781
182,919
182,311
4,128
186,439

 

9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
-
371
Operating lease charges
3,171
3,276
10
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 1 trustee was reimbursed a total of £Nil travelling and subsistence expenses (2023 - £1,511).

11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
All employees
3
2
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
11
Employees (Continued)
- 21 -
Employment costs
2024
2023
£
£
Wages and salaries
63,908
37,424
Social security costs
5,793
3,504
Other pension costs
1,466
908
71,167
41,836
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
35,395
78,338

The key management personnel of the charity are considered to be the Chief Executive Officer, the Chief International Officer, the Chief Operating Officer, and the Chief Financial Officer. Certain key management personnel provide their services on a consultancy basis.

 

Expenses amounting to £931 (2023 - £2,782) were paid during the year by the charity to key management personnel. This included the reimbursement of expenditure incurred by key management personnel on behalf of the charity.

 

12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
8,366
7,387
Other debtors
10,025
9,136
18,391
16,523
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 22 -
14
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,658
9,284
Other creditors
271
128
Accruals and deferred income
9,863
12,757
11,792
22,169
15
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,466
908

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2023
Incoming resources
Resources expended
Transfers
At 30 June 2024
£
£
£
£
£
Sicilia Integra Project
1,137
-
-
-
1,137
Youth Action for Nature & Wellbeing (UNESCO ECO)
9,790
4,857
(4,891)
(9,756)
-
10,927
4,857
(4,891)
(9,756)
1,137
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
16
Restricted funds (Continued)
- 23 -
Previous year:
At 1 July 2022
Incoming resources
Resources expended
Transfers
At 30 June 2023
£
£
£
£
£
Sicilia Integra Project
1,137
-
-
-
1,137
Community Catalysts for Transformative Economies (CCTE)
7,402
4,901
(12,366)
63
-
Youth Action for Nature & Wellbeing (UNESCO ECO)
3,675
9,368
(3,748)
495
9,790
Youth in Transition - Environmental Sustainability & Civic Engagement (YINT)
(1,486)
7,068
(5,033)
(549)
-
Gaia YES! - Youth Education for Sustainability (Estonia)
10,412
9,322
(19,734)
-
-
21,140
30,659
40,881
9
10,927

Erasmus+ SUstainable Management of Cultural Landscape (SUMCULA):

This fund relates to grant funding received from ERASMUS+ in order to work on the development of courses and didactic resources on sustainable management of cultural landscapes, regional development and cultural heritage to be conducted at a Master's level. 13 partners will collaborate to develop curriculum, lead workshops and create software around this topic.

 

Zambia Project - Scottish Government:

This fund relates to grant funding received from the Scottish Government. These grants are to enable the charity to build the 420 local Zambian Youth Leaders to lead 3 Central Province districts to more sustainable food and livelihood security and conservation action.

 

Community Catalysts:

Funded by the EU, the project builds community-led tools for catalysing regenerative development of rural areas of Europe.

 

Water project - Scottish Government:

Free online programme to build capacity of water related professionals on local water solutions for global challenges. Funded by the Scottish Government.

 

BLAST:

This project is designed to enable adult educators to provide need-based educational opportunities to citizens, communities and professionals that engage as changemakers in the socio-ecological transition. By supporting adult educations to improve their competences in delivering blended transformative learning for civic engagement, it aims to bring about massive personal and community-led change over time. Professionals will be trained through training-of-trainers events, going on to train multipliers who will in turn reach thousands of beneficiaries through offline and online activities.

 

Sicilia Integra Project:

The charity received income from Lush for chocolate products sold solely to support the Herbal Youthful Chocolate Project which aims to build the capacity of displaced young women refugees in Sicily. The project combines the wild herbs of the Iblei territory with the traditional art of chocolate making in the city of Modica with a view to creating opportunities for young women to specialise in organic herbal chocolate making.

GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
16
Restricted funds (Continued)
- 24 -

Community Catalysts for Transformative Economies (CCTE)

For many years, the economy and the environment have been regarded as separate spheres. Success has equated to unending growth and measurements of prosperity have been solely based on GDP. By continuing on this isolated path, we fail to understand the full picture: omitting critical information about the environmental and social dimensions, which the economy not only impacts but also relies upon. Experts are clear that in reframing how we view the economy, we must take into account and prioritise its interdependence with the world around us.

 

In reality, there would be no economy without natural resources, often referred to by economists as ‘natural capital’. Healthy ecosystems provide us with the vital services and bio-productivity needed for life to thrive. They are intrinsic to all life, and are therefore also the basis of wealth.

 

Community Catalysts for Transformative Economies seeks to develop methodologies and tools to support small scale enterprises operating in both urban and rural settings, to design regenerative economic responses embedded in vital ecosystems.

 

The project will research, contribute and prototype emerging transformative economic theory and practice that is bio-regionally manifested and nested in global trends. Developing practical tools and a course curriculum, the project will engage rural and urban multi-stakeholders and enhance their knowledge of alternative economic practices.

 

In doing so, the project aims to catalyse social entrepreneurs and other local actors in support of a transformative economy, ultimately ensuring the long term environmental, social and economic sustainability of their economic activities.

 

Youth Action for Nature & Wellbeing (UNESCO ECO)

Within the context of the climate crisis and the coronavirus pandemic, it is now more important than ever to collectively respond to the need to restore the environment, engage in society as active citizens, and strengthen our mental resilience. Young people have a strong commitment to protecting the environment, while also having a greater need for social connection and a lower tolerance to uncertainty than other age groups.

 

This project aims to innovate new ways of working with young people that combine transformative learning, action competence and nature-based strategies for positive mental health. Through design thinking and co-creation with youth participants, youth workers and trainers, the project will support young people to improve their well-being and enhance their leadership skills and competence to take action for sustainable development. By building their resilience to uncertainty, young people will be better equipped to respond to global crises and connect to their communities in the face of a challenging future.

GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
16
Restricted funds (Continued)
- 25 -

Youth in Transition - Environmental Sustainability & Civic Engagement ( YINT)

The aim of Youth in Transition is to make a valuable contribution to creating a resilient, low-carbon society in Europe, by raising awareness of climate-friendly lifestyle choices among young people and mobilising a community of young people from socially diverse backgrounds to be empowered to act.

 

Building upon the expertise of the project partners in methodologies for Education for Sustainable Development, the project focuses on developing innovative blended and online learning opportunities for youth. Approaches will be based around creativity and the arts, allowing for new and engaging ways to mobilise.

 

In order to reach a broader range of young people and on a larger scale, all educational materials will be made to be digitally accessible and optimised for mobile phone use. In prioritising a mobile format, the project sets out to ensure an impact on ‘hard to reach groups’, including young migrants, refugees and excluded youth.

 

Gaia YES! - Youth Education for Sustainability (Estonia)

With accelerating climate change and fast decreasing biodiversity, our planet is facing a convergence of multiple crises. The next generation must be given the opportunity to gain the tools to become both resilient and innovative in the face of these issues. Education has a crucial role to play here, in preparing young people for these challenges now and into the future.

 

An education for sustainable development approach can foster change, encouraging students to adopt multiple worldviews and to design solutions. This type of education is, however, rarely reflected within school curricula, meaning young people lack the chance to develop this holistic vision.

 

To meet this need, five organisations across Europe with expertise in education for sustainable development and the wider education sphere came together and initiated this project. By holistically integrating existing international knowledge, skills and approaches for sustainable development into the education systems of different countries, the project aims to provide the resources and space for young learners to develop the awareness, values and behaviours needed to take active roles in their own contexts.

17
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2023
Incoming resources
Resources expended
Transfers
At 30 June 2024
£
£
£
£
£
General funds
179,322
226,976
(339,400)
9,756
76,654
Previous year:
At 1 July 2022
Incoming resources
Resources expended
Transfers
At 30 June 2023
£
£
£
£
£
General funds
227,827
271,602
(320,098)
(9)
179,322
GAIA EDUCATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 26 -
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 June 2024:
Current assets/(liabilities)
76,654
1,137
77,791
76,654
1,137
77,791
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 June 2023:
Current assets/(liabilities)
179,322
10,927
190,249
179,322
10,927
190,249
19
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Gaia Trust, a charity in which the trustee, J T Ross Jackson is the chairman provided a grant of £Nil (2023 - £114,878) to Gaia Education during the year.

 

J T Ross Jackson resigned as a trustee on 20 October 2023.

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