IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11723888 2024-12-31 11723888 2025-12-31 11723888 2025-01-01 2025-12-31 11723888 2023-12-31 11723888 2024-01-01 2024-12-31 11723888 2024-12-31 11723888 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 11723888 ns15:PoundSterling 2025-01-01 2025-12-31 11723888 ns11:FRS102 2025-01-01 2025-12-31 11723888 ns11:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11723888 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11723888 ns11:FullAccounts 2025-01-01 2025-12-31 11723888 ns0:CharitiesSORP 2025-01-01 2025-12-31 11723888 ns16:EnglandWales 2025-01-01 2025-12-31 11723888 ns11:RegisteredOffice 2025-01-01 2025-12-31 11723888 ns0:Trustee2 2025-01-01 2025-12-31 11723888 ns0:Trustee3 2025-01-01 2025-12-31 11723888 ns0:Trustee4 2025-01-01 2025-12-31 11723888 ns0:Trustee1 2025-01-01 2025-12-31 11723888 ns0:Trustee5 2025-01-01 2025-12-31 11723888 ns0:Activity9 2025-01-01 2025-12-31 11723888 ns0:Activity9 2024-01-01 2024-12-31 11723888 ns10:WithinOneYear 2025-12-31 11723888 ns10:WithinOneYear 2024-12-31 11723888 ns0:TotalUnrestrictedFunds 2025-12-31 11723888 2 2025-01-01 2025-12-31

REGISTERED COMPANY NUMBER: 11723888 (England and Wales)

REGISTERED CHARITY NUMBER: 1189434

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Common Earth

(A Company Limited by Guarantee)

| Common Earth |

Contents of the Financial Statements

for the Year Ended 31st December 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Statement of Financial Activities | 3 |

| Balance Sheet | 4 |

| Notes to the Financial Statements | 5 |  | to |  | 8

| Common Earth (Registered number: 11723888) |

Report of the Trustees

for the Year Ended 31st December 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objective is to act as a platform for delivering United Nations 17 Sustainable Development Goals to the 54 countries of The Commonwealth and beyond.

Significant activities

The charity aims to contribute by providing advocacy, advice and information and by promoting the conservation and regeneration of the environment generally throughout the Commonwealth, through supporting, scaling and implementing regenerative projects and promoting scientific and academic research and education.

Public benefit

The charity's trustees have had regard to the Charity Commission's guidance on public benefit and they consider that the charity's main activities are undertaken for public benefit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In 2025, Common Earth continued to pursue its chartered objects under its constitution and its Memorandum of Understanding with the Commonwealth Secretariat to develop regeneratively and sustainably the Earth's Commons in especially the small island developing states of the Commonwealth. It signed a ground-breaking Memorandum of Understanding with the Government of the Commonwealth of Dominica to establish the Common Earth Regenerative Development Institute, in partnership with the Dominica State College, with assistance from its academic partners, including the University of Haifa. It undertook and facilitated a first-in-kind for Dominica convening of some of Israel's leading academics from University of Haifa, Hebrew University of Jerusalem, Weizmann Institute and Tel Aviv University in the areas of marine biology and conservation, environmental sciences, agricultural and genetic sciences - all with a view to establishing the curriculum priorities for the Institute. Common Earth also initiated discussions with the Dominica Government and State President, the indigenous people of the Kalinago nation as well as farmers, with a view to establishing an innovative agricultural partnership project for the sustainable growing of key crops and fruit in Dominica, as required to boost the nation's GDP, achieve food security for itself and neighbouring countries, and bring regenerative practices into the country. Common Earth also commenced discussions with the government of the South Pacific island of Tonga with a view to inaugurating agriculture-specific curriculum in partnership with the Tonga campus of the University of the South Pacific which would bring regenerative agricultural innovation into the country to assist it with combatting the impact of climate change on its root crops and to achieve improved food security.

Fundraising activities

Common Earth continued to rely on private external philanthropists for funding its activities, whilst it builds its portfolio of projects in Dominica and Tonga.

FINANCIAL REVIEW

Financial position

During the year, net incoming/outgoing resources on unrestricted funds amounted to £8,775 of net incoming resources (2024: £4,176 of net outgoing resources).

The balance on unrestricted reserves at the end of the year amounted to £34,527 (2024: £25,752).

Reserves policy

The trustees' policy on reserves is that these shall so far as practical be held in interest bearing deposit accounts. The company has no endowment funds. Income determines the projects that the charity undertakes and the directors will decide this in light of the financial position.

Funds in deficit

There are no funds in deficit at the year-end.

| Common Earth (Registered number: 11723888) |

Report of the Trustees

for the Year Ended 31st December 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The directors of the charity are known as 'Trustees' and the board of directors as the 'Board of Trustees'. The charity may appoint new trustees by ordinary resolution otherwise at a general meeting of the trustees.

Organisational structure

The administrative activities of the charity are principally carried on at 100 Liverpool Street, London EC2M 2AT and at addresses in Italy. Project-related activities are carried out in Dominica, in the Caribbean and Israel.

There has been no significant change in the company's activity and the directors do not anticipate any change. There have been no financially significant events since the year-end.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11723888 (England and Wales)

Registered Charity number

1189434

Registered office

29a Crown Street

Brentwood

Essex

CM14 4BA

Trustees

M Anderson (resigned 15.3.25)

A Bartesaghi

Mrs M T Harland

R L Jacobs

Ms M E Nanson (resigned 15.3.25)

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 25th March 2026 and signed on its behalf by:

R L Jacobs - Trustee

| Common Earth |

Statement of Financial Activities

for the Year Ended 31st December 2025

31.12.25 | 31.12.24 |

Unrestricted |  |

fund | Total funds |

| Notes | £ | £

INCOME AND ENDOWMENTS FROM

Donations and legacies | 14,094 |  | 5,626 |

Investment income | 3 | 331 |  | 384 |

Total | 14,425 |  | 6,010 |

EXPENDITURE ON

Raising funds | 4 | 5,650 |  | 595 |

Charitable activities

Overseas - The Kalinago Institute, Dominica | - |  | 7,293 |

Other | - |  | 2,298 |

Total | 5,650 |  | 10,186 |

NET INCOME/(EXPENDITURE) | 8,775 |  | (4,176 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 25,752 |  | 29,928 |

TOTAL FUNDS CARRIED FORWARD | 34,527 |  | 25,752 |

| Common Earth (Registered number: 11723888) |

Balance Sheet

31st December 2025

31.12.25 | 31.12.24 |

Unrestricted |  |

fund | Total funds |

| Notes | £ | £

CURRENT ASSETS |

Cash at bank | 36,102 |  | 27,492 |

CREDITORS |

Amounts falling due within one year | 7 | (1,575 | ) | (1,740 | )

NET CURRENT ASSETS | 34,527 |  | 25,752 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 34,527 |  | 25,752 |

NET ASSETS | 34,527 |  | 25,752 |

FUNDS | 8

Unrestricted funds | 34,527 |  | 25,752 |

TOTAL FUNDS | 34,527 |  | 25,752 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 25th March 2026 and were signed on its behalf by:

R L Jacobs - Trustee

| Common Earth |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Common Earth is a private company limited by guarantee without share capital, registered in England and Wales. It has a use of 'Limited' exemption. The company's registered number and registered office address can be found within the Report of the Trustees.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3. | INVESTMENT INCOME

31.12.25 | 31.12.24 |

| £ | £

| Deposit account interest | 310 |  | 384 |  |

| Other interest received | 21 |  | - |  |

331 |  | 384 |  |

| Common Earth |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

4. | RAISING FUNDS

| Raising donations and legacies

31.12.25 | 31.12.24 |

| £ | £

| Support costs | 3,507 |  | 595 |  |

| Investment management costs

31.12.25 | 31.12.24 |

| £ | £

| Support costs | 520 |  | - |  |

| Aggregate amounts | 5,650 |  | 595 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted |

fund |

| £

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 5,626 |

| Investment income | 384 |

| Total | 6,010 |

| EXPENDITURE ON

| Raising funds | 595 |

| Charitable activities

| Overseas - The Kalinago Institute, Dominica | 7,293 |

| Other | 2,298 |

| Total | 10,186 |

| NET INCOME/(EXPENDITURE) | (4,176 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 29,928 |

| Common Earth |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted |

fund |

| £

| TOTAL FUNDS CARRIED FORWARD | 25,752 |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25 | 31.12.24 |

| £ | £

| Accrued expenses | 1,575 |  | 1,740 |  |

8. | MOVEMENT IN FUNDS

Net |  |

movement | At |

At 1.1.25 | in funds | 31.12.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 25,752 |  | 8,775 |  | 34,527 |  |

| TOTAL FUNDS | 25,752 |  | 8,775 |  | 34,527 |  |

| Net movement in funds, included in the above are as follows:

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,425 |  | (5,650 | ) | 8,775 |  |

| TOTAL FUNDS | 14,425 |  | (5,650 | ) | 8,775 |  |

| Comparatives for movement in funds

Net |  |

movement | At |

At 1.1.24 | in funds | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 29,928 |  | (4,176 | ) | 25,752 |  |

| TOTAL FUNDS | 29,928 |  | (4,176 | ) | 25,752 |  |

| Common Earth |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

8. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 6,010 |  | (10,186 | ) | (4,176 | ) |

| TOTAL FUNDS | 6,010 |  | (10,186 | ) | (4,176 | ) |

| A current year 12 months and prior year 12 months combined position is as follows:

Net |  |

movement | At |

At 1.1.24 | in funds | 31.12.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 29,928 |  | 4,599 |  | 34,527 |  |

| TOTAL FUNDS | 29,928 |  | 4,599 |  | 34,527 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 20,435 |  | (15,836 | ) | 4,599 |  |

| TOTAL FUNDS | 20,435 |  | (15,836 | ) | 4,599 |  |

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31st December 2025.