2025-03-31-accounts

REGISTERED COMPANY NUMBER: 03386853 {England and Wales) REGISTERED CHARITY NUMBER: 1070131 Re ort of the Trustees and Financial Statements for the Year Ended 31 March 2025 for Middlesbrou h Environment Cit Trust Limited Anderson Barrowcliff Limited Statutory Auditors Chartered Accountants 3 Kingfisher Court Bowesfield Park Stockton on Tees TS18 3EX

Middlesbrou h Environment Ci Limited Trust Content5 of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees 1 to 13 Report of the Independent Auditor5 14 to 16 Statement of Financial Activities 17 Balance Sheet 18 10 19 Cash Flow Statement 20 Notes to the Cash Flow Statement 21 Notes to the Financial Statements 22 to 32

Middlesbrou Limited h Environment Ci Trust istered number". 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)leffeclive 1 January 2019). Objectives and activities The Trustees present their objectives. activities and public benefit statement for the year, which set out the charilable purpose of Middlesbrough Environment City (MEC> and how this has been delivered during 2024125. MEC exists lo promote sustainable development, improve health and wellbeing, and support communities lo live healthier. more resilient and environmentally responsible lives. Our Charitable objectives, as set out in our governing document. are delivered through practical programmes that address local needs and help create lasting change within our neighbourhoods. The Tru51ees confirm that they have had due regard to the Charity Commission's guidance on public benefit when planning and delivering the charity's activities. Our Purpose MEC'S purpose is lo empower communities across Middlesbrough and the wider T8es Valley to adopt healthier, more sustainable lifestyles. We achieve this by.. supporting residents lo access affordable, nutritious food., improving health and wellbeing through cooking skills, nutrition and aclive lifestyles., increasing access lo green space and community growing opportunities., building resilience Ihfough practical environmental education., addressing fuel poverty through home energy advice., promoting active travel and sustainable transport., and, strengthening community capacity through volunteering, partnerships and collaboration. How We Deliver Our Purpose MEC delivers these aims through a combination of.. practical projects in communities, schools and green spaces., targeted support for vulnerable groups and households facing inequalities., education and skills prograrnmes, including cooking. growing, climate action and active travel,, environmental improvement work, supporting biodiversity, sustainable transport and low carbon living.. co-ordination and partnership development, including hosting the Middlesbrough Food Partnership., volunteering opportunities, enabling people lo contribute lo their communities,. and, advocacy and collaboration, working with local aulhorilies, funders and partners to improve systems and increase impact. Page 1

Middlesbrou Limited Re h Environment Ci Trust istered number: 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 Objectives and activities Who We Support MEC works with a wide range of residents. including.. families experiencing food insecurity; people living with long-term health conditions., individuals affected by the cosl-of-living crisis., young people and schools., communities experiencing poor access to green space., people facing fuel poverty., people from diverse ethnic backgrounds, refugees and new arrivals- volunteers seeking skills, wellbeing and community connection. Across all programmes, MEC priorities th058 most affected by health inequalities, povety and environmental disadvantage. Public Benefit Our work delivers public benefit by.. improving hèalth and nutrition., reducing food insecurity.. supporting behaviour change linked lo climate and sustainability; reducing social isolation and improving wellbeing,, conlribuling lo local environmental improvement.. promoting community resilience and skills development., diverting waste and supporting a circular economy., and, enabling children and adults lo travel safely and sustainably. These benefits reach thousands of people each year and are aligned lo local strategic priorities around health inequalities, climate action, community resilience and sustainable living. Stsff and Volunteers MEC'S work is delivered by a dedicated and skilled team who bring expertise, Commitment and crealivily to every programme we run. The Trustees would like lo record their sincere thanks lo all staff for their hard work. professionalism and adaptability throughout what has been a year of significant organisalional change. Our staff team continued to deliver high-qualily support across cooking and nutrition, active travel, climate action, community growing, affordable warmth and partnership coordination. Their ability lo iespond lo rising levels of community need, while maintaining high standards of delivery, has been central lo MEC'S impact in 2024125. We are also fortunate lo work alongside a large number of committed volunteers, particularly wilhin Communities Growing Together, Eco Shops. comrnunily gardening, events and peer-support role5. Volunteers contributed hundreds of hours throughout the year, supporting food-growing sessions, helping maintain green spaces, supporting Eco Shop operations, providing cooking demonstrations and engaging with community members. Their contribulion continues to be a vital part of MEC'S community presence and our ability to support local people. During the year we strengthened our approach lo staff management and development. This included work lo modernise HR policies, clarify management structures, improve internal communication and begin developing clearer competency frameworks. The creation of the Deputy Chief Executive post from April 2025 reflects our commitment to further slrenglhening leadership capacity and providing consistent operational oversight. MEC is committed to being a supportive, inclusive and values driven employer. Throughout 2024125 we continued lo invest in staff wellbeing through supervision, training and opportunities for reflective practice. Colleagues were encouraged lo contribute lo organisalional development through staff meetings. working groups and informal feedback channels. Work also began on improving internal systems to ensure staff have the tools. clarity and support needed to deliver high-qualily community work. The dedication of our staff and volunteers ensures that MEC continues lo make a positive and measurable difference to local communilies. The Trustees place on record their deep appreciation for the commitment and resilience shown by all those who contribute lo the charity's work. Page 2

Middlesbrou Limited h Environment Cit Trust istered number: 03386853 ort of the Trustees for the Year Ended 31 March 2025 Achievements and performance 2024125 has been a significant year of transition and development for Middlesbrough Environment Cily (MEC). Against a backdrop of continued economic pressures, rising demand for services, cost-of-living challenges and changes wilhin the local authority landscape, MEC has continued to deliver strong community impact while laying the foundations for organisalional renewal. A major development during the year was the appointment of a new Chief Executive in August 2024, bringing fresh leadership focus and initiating a period of assessmenl, engagement and early strategic scoping. Over the second half of the year, the CEO worked closely with staff, trustees and partners to understand MEC'S strengths and challenges and lo begin shaping the future direction of the charity. During 2024125 the Board also approved changes lo strengthen MEC'S management slruclure, recognising the need lo enhance leadership capacity, improve accounlabilily and sUPPOrt more effective delivery. This included approving the realion of a Deputy Chief Executive role in March 2025. scheduled for implemenlalion al the start of the new financial year. Alongside this, the charity began initial work lo modernise policy frameworks, review financial and governan￿ systems, and prepare for a more integrated organisational strategy. This preparatory work has laid the groundwork for deeper Iransformalion lo be delivered in 2025126. Strategic Context and External Environment The external environment in which Middlesbrough Environment City operates continued lo be demanding during 2024125. Communities across Middlesbrough and the wider Tees Valley faced significant pressures linked lo the cosl-of-living crisis, public health inequalities, and the ongoing irnpacls of climate and environmentsl change. These challenges intensified demand for support across all areas of MEC'S work, particularly in relation to.. food insecurity and access to affordable. healthy food., fuel poverty and home energy advice., cooking skills. nutrition and healthy lifestyle support., active travel, environmental education and community engagement,. and, biodiversity, local growing and access to green space. At the same time, the wider funding landscape remained volatile. Local authority budgets continued lo lighten, competition for grant funding increased, and many households and voluntary sector partners experienced rising levels of need. For MEC, this meant operating within a context where.. needs are growing faster than available resources., funders are seeking clearer evidence of impact and value., community led solutions are becoming increasingly important., and, charities musl demonstrate strong governance and financial resilience. These conditions reinforced the importance of MEC'S role as a practical, place-based organis81ion delivering direcl ommunily benefit, whilst also highlighting the need for a more cohesive strategic framework lo guide future work. Throughout the year, Trustees and senior staff monitored these external Irends closely, ensuring the organisalion remained responsive lo emerging challenges and positioned to meet rising local demand. This strategic context shaped the early scoping and diagnostic work undertaken during 2024125 and underpins the organisalion's plans for more substantial development and modernisalion in 2025126. Mission, Vision and Strategic Development During 2024125 MEC began the early stages of a strategic refresh designed lo strengthen the organisalion's identity, clarify its long-lerm direction and ensure ils work continues to respond effeclively lo local needs. Although the full strategy will be finalised and implemented during 2025126, the foundations for this work were laid during the reporting year. Following the appointment of a new Chief Executive in August 2024, the organisalion undertook a focused period of assessment and engagement lo understand current slrenglhs, challenges and opportunities for future development. This included early conversations with staff, trustees. volunteers, partner5 and communities to explore how MEC'S purpose should evolve in response lo local need. These discussions informed the initial scoping of a refreshed vision and mission for the organisation. However, this work remained in development during the reporting year, with formal approval of the new mission and vision taking place after 31 March 2025 as part of MEC'S wider strategic planning process. Page 3

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 To provide clarity on the direction of travel, the refreshed stalemenls, approved in October 2025, are set out below and will guide the charity's work from 2025126 onwards.. Our Vision A thriving, sustainable and equitable Tees Valley. Our Mission Middlesbrough Environment City empowers communities lo live healthier and more sustainable live5. Through powerful, communily-driven projects, practical education and supportive partnerships, we help build a society that cares for each othei as well as the planet. The exploratory work Garried out during 2024125 laid important foundations for these developments. It provided early insights into the organisalional changes required, highlighted the importance of strengthening leadership capacity, and informed the Trustees, approval of a revised management structure lo be implemented from 2025126. Further strategic work. including finalisalion of the Organisalional Strategy 2025-27. will be delivered during the coming year. Our Impact in 2024125 Despite the challenging operating environment, MEC continued to deliver meaningful. measurable impact for communities across Middlesbrough and the wider Tees Valley, Our work remained rooted in praclical suslainabilily, community participation and health and wellbeing, reaching diverse groups across neighbourhoods, schools, community hubs and green spaces. The following sections provide a summary of activity across our core programme areas during 2024125. 1. Connecting Communities and Reducing Inequalities Lifestyle Choice {Healthy Living) The Lifestyle Choice programme (formerly Healthy Living) supports residents lo build cooking confidence, improve nutrilion, and make healthier, affordable food choices. The service is funded through the Public Health SLA and focuses on people experiencing food insecurity and families with young children. During 2024125 MEC delivered.. 474 participants supported through basic healthy cooking, budgeting and nutrition sessions. 127 participants engaged in largeled cooking sessions for families and parents. Training provided to Eco Shop volunteers on healthy weight messaging and signposting. Staff maintained up-lo-dale training on evidence based healthy eating guidance. Ongoing monitoring and collaboration with Public Health South Tees to improve delivery. Participants reported increased confidence cooking from s¢ratch, better budgeting Skills, greater awareness of healthy eating and improved fruit and vegetable consumption. The Lifestyle Choice programme conliibules directly to Middlesbrough's public health priorities by supporting healthier eating, reducing inequalities and strengthening resilience in households experiencing food insecurily. Eco Shops MEC'S network of Eco Shops continued to offer affordable, sustainable food to local communities, reducing food waste and easing cost-of-living pressures. During 2024125= 28 Eco Shops operated across Middlesbrough and wider Tees Valley. Around 1,000 people vi511ed Eco Shops weekly. The network provided approximately 8,000 meal equivalents per week. A significant volume of surplus food was diverted from landfill, contributing directly to environmental impact largels. Eco Shop volunteers and customers also engaged in additional activilies including cookery sessions, budgeting workshops and Healthy Start promotion. Page 4

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 ort of the Trustees for the Year Ended 31 March 2025 Eco Shops remain one of MEC'S most important and visible community offers, combining environmental sustainability with social support and affordability. Middlesbrough Food Partnershlp (Good Food Middlesbrough) Coordination and hosting by MEC in 2024125 MEC continued lo host and coordinate the Middlesbrough Food Partnership (Good Food Middlesbrough) throughout 2024125, 5UPPOrting collaboration across local organisations working lo improve the town's food syslem. MEC'S role includes partnership govemance, administration. communications and ne￿Ork building. ensuring the partnership remains aligned to the Sustainable Food Places framework. During the year MEC.. Coordinated partnership activity and maintained the network's communication channels, including producing regular Good Food Middlesbrough newsletters to share updates, highlight partner stories and promote good food initiatives across the town. Supported partnership wide visibility, including communications relating lo Middlesbrough achieving the Sustainable Food Places Gold Award120241 and facilitating media engagement, such as BBC Look North's visit lo partnership members in December 2024. Maintained hosting and administrative functions, including convening meetings. supporting relationship building, and ensuring a consistent and coordinated approach across organisalions working on good food, sustainability and food insecurity. Strengthened stakeholder engagement, widening participation and supporting members lo share news, events and opportunities across the network (evidenced by regular calls for stories and events in all newslellers throughout the year). The focus in 2024125 was to consolidate the partnership's achiev8menls following the Gold Award, improve communication across the network and maintain co-ordination of the town's good food movement. This work provides the foundation for strengthening governance, clarifying collective priorities and continuing partnership development in 2025126. 2. Supporting Wellbeing and Community Resilience Heatlng on Prescrlptlon {Affordable Wamith Support Programme) MEC delivered the Healing on Prescription programme during 2024125, supporting residents whose health and wellbeing were affected by cold homes and fuel poverty, Delivered in partnership with Northern Gas Networks (VCMA), Charis, and respiratory teams across North and South Tees NHS TrLtsts, the programme aimed to reduce avoidable health complications by improving warmth, safely and energy resilience in vulnerable households. Demand for support increased steadily throughoul the year, with 756 residenls directly assisted, alongside a further 200 indirect beneficiaries within affected households. The final quarter saw the highest volume of engagernent. reflecting both seasonal pressures and increased awareness of the setvice among clinical referrers. Most beneficiaries lived in high-deprivation neighboL¢rhoods IIMD 1) and were managing chronic conditions, particularly respiratory illness, where cold housing signifirAnlly exacerbates symptoms. As the programrne developed, referral pathways were strengthened through closer collaboration with secondary care. Respiratory teams across both hospital trusts played a key role in ensuring that clinically vulnerable patients were identified earlier and connected with the support available. Partnership working with Charis also enabled a more accessible process for residents with limited digital aC￿ss, ensuring that no one was excluded from receiving a5515lance due to technology barriers. SLTPPOrt provided through the programme included pefsonalised home energy advice, access to fuel vouchers. carbon monoxide awareness, and onward referrals into additional community and welfare services. Early feedback indicates improvements in household warmth, reductions in stress linked lo energy costs, and increased confidence in managing long-term health conditions. Several beneficiaries have agreed lo contribute case studies lo support wider learning and awareness. A full independent evaluation, including an assessment of health outcomes and return on investment, is undeway and will be completed by September 2025. Initial data suggests that Ihe programme ha5 made a meaningful contribution lo respiratory health, energy security and prevenlalive healthcare across the Tees Valley. Page 5

Middlesbrou Limited h Environment Ci Trust istered nurnber: 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 Climate Action Middlesbrough {CAM) CAM continued to engage young people, families and communities in practical climate action across the town. CAM'S programme combines environmental education. nature-based activities, community events and youth leadership. helping residents develop the skills and Confiden￿ lo live more sustainably. During 2024125, CAM.. Engaged thousands of young people, with over 5,000 involved lo date through school workshops, Climate Action Clubs and youlh-led activities. Supported multiple schools lo improve their outdoor environments through the National Education Nature Park programme, installing wildlife planters and nature features al Beech Grove, Bankfields and Hollis Academy. Delivered major community engagement al the Festival of Thrift, reaching large numbers of residents through sustainable food demonstrations and climate education. Planted thousands of trees and hedgerow plan15, including 2,396 trees during National Tree Wèek and further planting in early 2025, conlribuling to CAM'S long-lerm largel of 30,000 trees. Organised community liller picks and nature activities as part of the Great British Spring Clean, supporting residents to lake action on local environmental issues. CAM'S work plays a central role in increasing environmental awareness, strengthening community resilience and supporting Middlesbrough's response to the climate emergency. Communities Growing Together (CGTI CGT continued lo support residents across Middlesbrough lo develop food-growng skills, improve wellbeing and connect with nature. Working across cornmunity garden5. allolmenls and green spacès, the programme offered practical training, supported volunteering and built local capacity for sustainable food growing, During 2024125 MEC delivered.. 150 training and community sessions across food growing, seed saving, cooking and environmental skills. 375 allendees participating in sessions throughout the year. 507 volunteers, including 291 new volunteers, involved across CGT siles. Support for four main community growing siles, including Town Farm, Edible Forest Garden, Sallersgill and the development ofthe new Sandy Flalls Community Garden. Activity delivered in partnership with over 30 organisations, including Recovery Connections, De Paul, Groundwork Northeast and local refugee support groups. CGT contributed to improved wellbeing, increased social connection and enhanced communily food resilience. Participants reported feeling more confident. less isolated and more connected to their local community, Practical activities included planting, harvesting, composting, orchard care and shared cooking sessions using sile-grown produce. The year also saw further development of the regional Seed Sovereignty work, wilh volunteers conlribuling to local seed saving initiatives lo strengthen long term food resilience. Plans for 2025126 include completing additional infrastructure at Sandy Flatts Community Allotmen15. further developing volunteer leadership, expanding inclusive sessions for diverse community groups and continuing the programme's collaboration with local partners lo strengthen sustainable food growing opportunities across the town. 3. Promoting Sustsinable Living and Active Travel Bikeability and Learn to Ride MEC continued to deliver Bikeabilily training across Middlesbrough and Stockton during 2024125, enabling children lo develop essential cycling. confidence and road safely skills. As Bikeability is commissioned and monitored on a financial year basis (April-march), the figures below represent the final combined SLA oulpuls for the period. Across both areas, MEC trained over 1,600 children, including.. 818 pupils in Middlesbrough completing their Bikeabilily journey. 775 pupils in Stockton completing their Bikeabilily journey. 29 children supported through Learn lo Ride provision. Schools continued to report high levels of satisfaction, and pupils demonstrated increased confidence, improved hazard awareness and greater willingness lo choose active travel. Bikeabilily and Learn to Ride remain core components of MEC'S work to promote active, healthy and sustainable travel across the Tees Valley. Page 6

Middlesbrou Limited h Environment Cit Trust istered number: 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 Financial review As part of the Trustees Report, the Trustees present an overview of the charity's financial performance for the year ending 31 March 2025. Financial Overview The 2024125 financial year was one of transition for MEC, taking place against a challenging external backdrop of rising costs, increased demand for community support and uncertainty within the wider local authority funding landscape. Despite this, the charity maintained a stable financial position and continued to deliver high levels of community impact. MEC'S income for the year was drawn from a diverse mix of contracts, grants. Se￿iCe level agreements and charitable project funding. Importantly, 2024125 was the first year in which MEC did not ieceive its historic core funding allocation, resulting in a reduction in income of approximately £140,000. Despite this change, the charity benefited from continued support from Middlesbrough Council, Public Health South Tees, national funders and other local partners. Expenditure during the year reflected core project delivery across healthy eating. active travel, ¢ommunily growing, climate action, Eco Shops and partnership co-ordination. The loss of core funding contributed lo a planned deficit budget for 2024125, which the Trustees had approved on the basis of the charity's available reseNes and the need to maintain service conlinuily for communities. Through careful cosl management. strengthened income generation effort5 and active over5ighl by the Trustees, MEC mainlained financial stability throughout the year and continued to deliver high levels of community impact. The Trustees are satisfied that MEC remains a financially viable and resilient organisalion with appropriate systems in place for financial management, oversight and internal control. Reserves Pollcy The Trustees review MEC'S reserves position throughout the year as part of routine financial monitoring and formally assess the adequacy of reserves during the year-end planning process. The purpose of holding reserves is lo ensure the charity can.. meet ils ongoing financial commitments., respond lo unforeseen reductions in income or increases in expenditure., manage cashflow fluclualions arising from grant and contract payment cycles., and, maintain stability for staff, volunteers and service users in the event of financial uncertainty. MEC holds both restricted and unreslricled funds. Restricted reserves are held for specific projects and cannot be used for general operating purposes. The Trustees have sel a policy that free (unreslricled) reserves should be maintained at a level sufficient to cover.. three months of core operating costs, including staffing, premises and essential overheads.. and any additional obligations linked lo project close-down or transition should significant funding streams change unexpectedly. The current level of free reserves is £378,310 lunrestricled funds £427,910 less fixed assets £49,600). This represents a prudent level of reserves for a community-focus8d organisalion operating in a variable funding environment. The Trustees consider Ihe current level of reserves to be appropriate and aligned to the charity's ReseNes Policy. The position will continue lo be monitored c105ely in 2025126 as the organisalion progresses through its wider programme of strategic and operational transformation. Investment Policy MEC doe5 not hold investments for long-term financial return. The charity's funds are primarily applied to ongoing project delivery, community programmes and operational aclivilies. Any surplus cash balances are held to support day-lo-day operations, manage cashflow and maintain an appropriate level of reserves in line with the charity's Reserves Policy. In setting its approach to investment, the Trustees have had regard lo-. the charity's duty lo protect ils assets.. the need for liquidity to meet short-lerm expenditure commitments., the low-risk nature of MEC'S financial strategy., and the Charity Commission's guidance on investment and financial stewardship. Page 7

Middlesbrou Limited Re h Environment Cit Trust istered number.. 03386853 ort of the Trustees for the Year Ended 31 March 2025 The Board's policy is Ihal.. MEC will not engage in high-risk or speculative investment activity- available funds will be held in low-risk. inleresl-bearing deposit accounts where possible, while ensuring immediate access for operational needs., cash balances will be reviewed regularly by the Head of Finance and reported lo Trustees as part of routine management accounts.. any decision to invest funds beyor)d standard deposit arrangements would require explicit Trustee approval and an assessment of risk, return and ethical considerations. Ouring 2024125 the charity held no investment assets other than cash deposits. The Trustees are satisfied that MEC'S Investment Policy remains appropriate for the organisalion's scale. risk appelile and the current financial environment. Principal Risks and Uncertainties The Trustees maintain an active approach lo risk managemenl and oversee a framework designed lo identify. assess and manage the principal risks facing the charity. During 2024125. this work remained a key priority as MEC continued to operate within a challenging external environment and undertook significant internal organisalional development. MEC'S risk register is reviewed regularly by senior management and reported lo the Board. The most significant areas of risk identified during the year were.. Financial and Funding Risks MEC continues lo rely on a diverse mix of conlracls, grants and service level agreements. The wider funding environment remained uncertain during 2024125, with increasing competition for grants, pressures on local authority budgets and rising delivery costs. Mitigations included.. slrenglhened financial monitoring and forecasting., close communication with funders., diversification of income sources.. and, maintaining adequate reserves in line with the Reserves Policy. Governance and Organisational Capaclty 2024125 was a year of transition, with a new Chief Executive appointed and further leadership restrucluring approved. This brought short-term risks around capacity, oversight and conlinuily. Mitigations included.. approval of a revised management slruclure.. investment in policy updates and governance systems., strengthened Trustee engagement and reporting processes., planned introduction of a Deputy CEO in 2025126. Workforce, Recruitment and Retention Like many voluntary sector organisalions, MEC experienced challenges related to recruilmenl. retention and wellbeing, particularly in a period of change. Mitigations included.. reviewing HR policies; improving internal communication., investment in training and supervision., Safeguarding, Health and Safely and Compliance planned implementation of clearer competency and role frameworks. Safeguarding, Health and Safety Cotnpliance MEC works with vulnerable groups, children, volunteers and the general public across multiple community settings. This brings inherent safeguarding and compliance risks. Miligalions included.. maintaining robLtsl safeguarding procedures.. compulsory staff training and DBS checks,. slrenglhened reporting processes., sile risk assessments and updated health and safety protocols. Page 8

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 ort of the Trustees for the Year Ended 31 March 2025 Operational Delivery Risks Ex1ernal pressures, including cost-of-living impacts, supply chain issues, and the ability of partners or venues to host activities, created some uncertainty for project delivery. Mitigations included.. flexible programme planning., strong relationships with community partners., clear contingency planning for programme adaptations. IT, Data and Cyber Security Risks As MEC manages increasing volumes of data through digital syslems, risks relating lo data security and system resilience remain relevant. Miligalions included.. secure cloud-ba5ed systems., updated GDPR proces5es', restricted user access controls., ongoing IT support and monitoring. Trustee Statement The Trustees are satisfied that appropriate systems and controls are in place lo manage the risks identified and that the charity remains resilient. Work to strengthen risk management will continue into 2025126 as part of MEC'S broader programme of organisalional development. Going Concern The Trustees have considered the financial position of Middlesbrough Environment City. including reserves. ¢ashliow, projected income and the wider funding environment. Although 2024125 was a year of organisalional transition and external pressures such as rising costs and uncertainly within public sector funding continued, the charity finished the year in a stable financial position. MEC has a ¢onfirned Pfogramme of contracted and grant-funded aclivity for 2025126 and maintains reserves in line with its Reserves Policy. The charity continues to receive support from key partners and commissioners, and regular financial monitoring provides the Trustees with assurance that appropriate controls and oversight are in place. Based on forecasts prepared by management, the Trustees are satisfied that the charity has adequate resources to continue operating for the foreseeable future and for al least 12 months from the dale of approval of these financial slatemenls. No material uncertainties have been identified that would cast doubt on the charity's ability to continue. Accordingly, the financial statements have been prepared on a going concem basis. Future Plans Looking ahead to 2025126, Middlesbrough Environment City will focus on consolidating the organisational changes initialed during 2024125 while continuing lo deliver high-qualily environmental, health and communily programmes. The charity remains committed lo responding effeGlively lo local needs, strengthening ils internal systems and ensuring a resilient foundation for long-term impact. A key priority for the coming year will be the implemenlalion of MEC'S new organisational strategy12025-20271. This will provide 8 clearer framework for impact, guide operational decision making and enable the charity lo focus on a defined set of strategic priorities linked lo sustainability, health inequalities, food resilience. climate action and community wellbeing. The charity's plans for 2025126 include.. Strengthening Leadership and Governance The new leadership structure, including the Deputy Chief Executive role, will be embedded to enhance operational oversight and strategic capacity. Work will continue to moderni5e policies, improve governance processes. and further refine risk management and compliance arrangements. Page 9

Middlesbrou Limited h Environment Cit Trust istered number: 03386853 ort of the Trustees for the Year Ended 31 March 2025 Improving Systems and Operational Infrastructure MEC will continue ils programme of internal development. including modernising financial systems, improving HR processes, enhancing data and monitoring practices and strengthening organisalional policies. These improvements will support more consislenl delivery and provide better evidence of impact. Enhancing Core Programme Delivery The organisalion will build on existing strengths within key programme areas, including., Healthy living and nulrilion programmes. Eco Shops and surplus food redistribution. Active travel and Bikeabilily training. Climate Action Middlesbrough and community engagement. Community growing and seed sovereignty inilialives. Partnership work through the Middlesbrough Food Partnership. Programme developmenl will focus on increasing reach. improving quality and deepening engagement with priority communities. Building Financial Resilience MEC will continue lo diversify its funding base, strengthen the sustainability of core programmes and maintain a prudent reserves position. The charity will work proactively with local commissioners. funders and partners lo secure medium-lerm funding for key areas ofwork. Supporting Communitles Through Change With cosl-of-living pressures and environmental challenges continuing to affect local ￿sidentS. MEC will priorilise support for those facing inequality, food insecurity, fuel poverty and limited access lo green spa￿. This includes expanding inclusive opportunities for volunteering and community participation. Trustees, Forward View The Trustees remain committed lo ensuring the charity's long-term suslainabiliiy and believe that the planned organisalional developments, coupled with strong community demand and diverse prograrnme delivery, position MEC well for the future. The focus for 2025126 will be lo build stability, strengthen governance and continue delivering meaningful impacl across Middlesbrough and the wider Tees Valley. Page 10

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 ort of the Trustees for the Year Ended 31 March 2025 Structure, governance and management MEC is a charitable company limited by guarantee, incorporated in England and Wales and governed by its Articles of Association. The charity is led by a Board of Trustees who are also the Directors of the company for the purposes of the Companies Act. Governance Structure The Board is responsible for the strategic direction, governance oversight and overall stewardship of the charity. Trustees bring a range of experience across local govemment, community development, finance, health, environment and voluntary sector practice. The Board meets regularly throughout the year lo review performance, monitor risk, oversee financial rnanagemenl and support the organisalion's strategic development. During 2024125, MEC experienced several changes lo Board membership as part of natural turnover and ongoing efforts lo strengthen governance capacity. Induction processes ensure that new Trustees receive the necessary information about their legal duties. MEC'S work and their role within the governance structure. Trustee Recruitment, Induction and Training Trustees are appointed in accordance with the charills governing document. Recruitment is undertaken using skills-based criteria lo ensure the Board maintains the expertise required to provide effective oversight. New Trustees ale offered an induction programme, including briefings on MEC'S aclivilies, organisalional policies. financial governance and safeguarding responsibilities. Ongoing training and development opportunities are provided as required. Executive Management and Leadership Day lo day management of the charity is delegated lo the Chief ExecLtlive, supported by the Executive Management Team IEMTI. During 2024125, MEC undertook important work lo strengthen ils management slruclure, including approving the creation of a Deputy Chief Executive role lo lake effect from April 2025. This reflects the Trustees, commitment lo ensuring robust leadership capacity and clear operalional oversight across the organisalion. The EMT is responsible for implementing strategy. managing staff, overseeing programme delivery and ensuring ¢omplian¢e with relevant legislation, policies and funder requirements. Decision Maklng and Delegation The Board has delegated certain responsibilities to the Chief Executive and EMT through a Scheme of Delegation and associated policies. Financial decisions are governed by aulhorised limits. budget approval processes and regular reporting lo Trustees. All mallers reserved for the Board, such as strategic planning. risk management, approval of annual budgets, major Gonlracls and organisalional changes. remain under Trustee control. Risk Management The Trustees are responsible for ensuring that MEC has effective systems in place to identify and manage risk. The Executive Management Team maintains a risk register which is reviewed regularly and reported lo the Board. Further strengthening of governance systems began in 2024125 as part of the charity's wider organisational development work. Related Parties and Partnership Working MEC works dosely with a wide range of partners including Middlesbrough Council, Public Health South Tees, local community organisalions. schools, environmental groups and regional networks. These partnerships are essential to delivering the charity's objectives and extending ils reach. Trustees confirm that no related party transactions occurred during the year that require disclosure, other than those sel out in the financial stalernents. Reference and administrative detsils Registered Company number 03386853 (England and Wales) Registered Charity number 1070131 Page11

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 Re ort of the Trustees for the Year Ended 31 March 2025 Registered office Middlesbrough Environmenl City Sandy Flalts Lane Acklam Middlesbrough Yorkshire TS5 7YN Trustees B T Araia V Cunningham Cllr P Gavigan S J Granger- Chair C Maughan K J Mcmonagle R K Mills {resigned 1.8.25) J Rostron M Watson- VI￿-Chair J A Garside (resigned 5.7.24) B Glover (resigned 31.12.24) T Grainge (resigned 19.4.24} A L Rigg (resigned 18.10.241 The directors of the charitable company are its trustees for the purposes of charity law, Auditors Anderson Barrowcliff Limited Slatulory Auditors Chartered Accounlanls 3 Kingfisher Court Bowesfield Park Stockton on Tees TS18 3EX Bankers Cooperative Bank PO 8ox 250 Skelmersdale Lancashire WN8 6W Statement of trustees. responsibilities The trustees (who are also the directors of Middlesbrough Environment City Trust Limited for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial slalemenls 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" Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected lo prepare the financial slaterllenls in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company18W the trustees musl not approve the financial slalements unless they are satisfied that they give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expendilure, of the charitable company for that period. In preparing those financial statements, the trustees are required lo select suitable accounting policies and then apply thern consistently., observe the method5 and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and deleclion of fraud and other irregularities. Page 12

Middlesbrou Limited h Environment Cit Trust istered number- 03386853 ort of the Trustees for the Year Ended 31 March 2025 Statement of trustees. responsibilities - continued In so far as the Iruslees are aware.. there is no relevant audit informalion of which the tharilable companys auditors are unaware., and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that inforrnalion. Auditors The auditors, Anderson Barrowcliff Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. Approved by order of the board of trustees on )31,J LS and signed on ils behalf by.. S J Granger- Trus Page13

Re ort ot the Inde endent Auditors to the Trustees of Middlesbrou h Environment Ci Trust Limited Opinion We have audited Ihe financial statements of Middlesbrough Environrnenl City Trust Limited (the 'charitable company,) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial stalemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. In OUT opinion the financial slalements: give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025 and of ils incoming resources and application of resources, including its income and expenditure. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)} and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial slalements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that. individually or collectively, may cast significant doubt on the charitable company's ability lo continue as a going concern for a period of al least ￿e1ve months from when the financial slalemenls are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are describéd in the relevant sections of this report. Other information The Iruslees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors Ihereon. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion Ihereon. In ¢onne¢lion with our audit of Ihe financial slalemenls, our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsislenl with the financial slalemenls or our knowledge obtained in the audit or olhewise appears lo be materially rnisstaled, If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise lo a material misslalemenl in the financial statements themselves. If, based on the wolk we have performed, we conclude that there is a material misslalemenl of this other information, we are required lo report that fact. We have nothing lo report in this regard. Matters on which we are required to report by exception We have nothing lo report in respect of the following matters where Ihe Charities (Accounts and Reports) Regulations 2008 requires us lo report to you if, in our opinion.. the information given in the Report of the Trustees is inconsistent in any material respect with the financial slalemenls., or the charitable company has not kept adequate accounting records; or the financial statements are not in agreement with the accounting records and returns., or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for the puiposes of company lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary lo enable the preparation of financial slatemenls that are free from material misstalemenl, whether due to fraud or error. In preparing the financial statements, the Iruslees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing, as applicable. rnallers related lo going concern and using the going concern basis of accounting un5ess the trustees either intend lo liquidate the charitable company or lo cease operations, or have no realistic allernalive but to do so. Page 14

ort of the Inde endent Auditors to the Trustees of Middlesbrou h Environment Ci Trust Limited Our responsibilities for the audit of the financial statements We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the AGI and relevant regulations made or having effecl Ihereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalemenl, whether due to fraud or error, and lo issue a Report of the Independent Auditors that includes our opinion. Reasonable assuran￿ is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delecl a material misslalement when il exists. Misslaternents can arise from fraud or efror and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below-. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, lo delecl material misstalemenls in respect of irregularities. including fraud. The extent to which our procedures are capable of delecling irregularities, including fraud is detailed below. Based on our understanding of the charity, we have considered applicable laws and regulations which may be fundamental lo the charity's ability to operate or lo avoid a material penalty, and we considered the extent to which non-compliance might have a material effect on the financial statements. We considered management's incentives and opportunities for fraudulent manipulation of the financial slalemenls (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate manual journal entries lo manipulate financial performance, management bias in significant accounting estimates and any significant one-off or unusual transactions. We discussed among the audit engagernenl team the opportunities and incentives that may exist within the organisalion for fraud and how and where fraud might occur in the financial statements. Auditors, responsibilities for the audit of the financlal ststements Audit prO￿dureS performed by the engagement team included.. Enquiry of management and those charged with governance around actual and potential litigation and claims. Enquiry of entity staff lo identify any instances of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial statement disclosures and testing lo supporting documentation lo assess compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing journal èntries and other adjuslmenls for appropriateness, and evaluating the business rationale of significant trarssactions outsidè the normal course of business. Challenging eslimales and judgements made by management in their significant accounting eslimales. Revenue recognition,. agreeing a sample of revenue transactions lo gain assurance over the occurrence and accuracy of revenue and also lo ensure revenue has been recognised in the correct period. Because of the inherent limitations of an audit, there is a risk that we will not delecl all irregularities, including ihose leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial slalemenls, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding iiregularilies occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's websile at www.frc.org.uklaudilorsresponsibililies. This description forms part of our Reporl of the Independent Auditors. Page 15

ort of the Inde endent Auditors to the Trustees of Middlesbrou h Environment Ci Trust Limited Use of our report This report is made solely lo the charitable company's Iru51ees, as a body, in accordance with Part 4 of the Charities (Accounls and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo the charitable ompany's trustees those mallers we are required to slate lo them in an auditors. report and for no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable compan 's Iruslees as a body. for our .1 work. for this report, or for the opinions we have formed. L-¢L Anderson Barrowcliff Limited Slatulory Auditors Chartered Accountants Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 3 Kingfisher Court Bowesfield Park Slocklon on Tees TS18 3EX Dale.. Page 16

Middlesbrou h Environment Cit Trust Limited Statement of Financial Activities oratin an Income and Ex enditure Account for the Year Ended 31 March 2025 Incor 2025 Total funds 2024 Total funds Unrestricted funds Reslricled funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6.188 6.189 108.291 Charitable activities Encouraging the Prudent Use of ReSoUr￿S Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Contributing lo Physical Environm8nlal Improvements Education and Awareness Raising 342,955 249.234 342,955 249,234 461,234 863,960 137.538 137.538 115,825 9,890 42,703 160,277 160,277 Investment income 45,424 45,424 24,457 Total 51,612 890,005 941,617 1,826,360 EXPENDITURE ON Charitable activities Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Conlribuling lo Physical Environmental Improvements Education and Awareness Raising Core and Organisalional Management 422,353 592.374 422,353 592,374 421.634 363,623 151,698 151,698 173.459 20.799 119.941 95,668 4,949 86,746 174,013 178,962 86.746 Total 91.695 1,340,438 1,432,133 1.195,124 NET INCOMEIIEXPENDITUREI Transfers between funds {40,0831 141.935) 1450,4331 41,935 1490,5161 431,236 18 Net movement in funds 182,018) 1408,498) {490,516} 431.236 RECONCILIATION OF FUNDS Total funds brought forward 509,930 1,452,671 1,962,601 1,531,365 TOTAL FUNDS CARRIED FORWARD 427,912 1,044,173 1.472.085 1.962,601 The notes form part of these financial statements Page 17

Middlesbrou Limited h Environment Ci Trust istered number: 03386853 Balance Sheet 31 March 2025 2025 Total funds 2024 Total funds Unrestricted funds Reslrided funds Notes FIXED ASSETS Tangible assets 14 49,600 49,600 40.555 CURRENT ASSETS Debtors Cash at bank and in hand 15 276 442.555 52,565 1,016,441 52.841 1.458,996 70.609 1,981,046 442.831 1,069,006 1,511,837 2,051,655 CREDITORS Amounts falling due within one year 16 164,5211 124,831) {89.352) (129.609) NET CURRENT ASSETS 378.310 1,044,175 1,422,485 1,922,046 TOTAL ASSETS LESS CURRENT LIABILITIES 427,910 1,044,175 1,472,085 1.962,601 NET ASSETS 427,910 1,044,175 1,472,08S 1,962,601 FUNDS Unreslricled funds Reslricled funds 18 427,910 1,044,175 509.930 1,452.671 TOTAL FUNDS 1,472,085 1,962.601 The charitable company is enlilled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The member5 have not deposited notice, pursuant lo Section 476 of the Companies Act 2006 requiring an audil of these financial slatemenls. The Iruslees acknowledge their responsibilities for {a} ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of thè Companies Act 2006 and preparing financial statements which give a true and fair view of the slate of affairs of the charitable company as al the end of each financial year and of ils 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 lo financial statements, so far as applicable lo the charitable company. (b) These financial slalemenls have been audited under the requirements of Section 145 of the Charities Act 2011. The notes form part of these financial slalements Page 18 continued.

Middlesbrou Limited h Environment Cl Trust i5tered number.. 03386853 Balance Sheet- continued 31 March 202S These financial slalernen15 have been Pfepared in accordance with the provisions applicable lo charitable companies subjeel lo the small companies regime. The finan al slalemen15 were approved by the 808rd of Truslees and aulhorised for issue .lokA.............. and were signed on ils behalf by.. on S J Granger- Truste Cllr P Gavi Truste& The noles form part of these financial slalemenls Page 19

Middlesbrou h Environment Ci Limited Trust Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 1546,4361 414.197 Nel cash (used inllprovided by operating activities (546,436) 414,197 Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fixed assets Interesl received 122,338) 1,300 45,424 (14,320) 24.457 Nel cash provided by investing activities 24,386 10,137 Change in cash and cash equivalents in the reporting period Cash and Cash equivalents at the beginning of the reporting period {522,0501 424.334 1,981,046 1,556,712 Cash and cash equivalents at the end of the reporting period 1.458,996 1.981,046 The notes form part of these financial statements Page 20

Middlesbrou h Environment Ci Limited Trust Notes to the Cash Flow Statement for the Year Ended 31 March 2025 RECONCILIATION OF NET (EXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net lexpenditure)lincome for the reporting period las per the ststement of Financial Activities) Adjustrnents for: Depreciation charges Loss on disposal of fixed assets Interest received Decreasellincrease) in debtors (Decreasel/incre8se in creditors {490,5161 431,236 10,878 1,115 145,4241 17,768 {40,257} 7,792 {24,4571 (17,466) 17,092 Net cash (used inllprovlded by operations {546.436} 414,197 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank and in hand 1,981,046 1522,0501 1,458,996 1,981,046 1522,0501 1,458,996 Total 1,981,046 1522,050} 1,458,996 The notes form part of these financial slalemenls Page 21

Middlesbrou h Environment Cit Trust Limited Notes to the Financial Ststements for the Year Ended 31 March 2025 STATUTORY INFORMATION Middlesbrough Environmental City Trust Limited is a private charitable company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found in the Trustees, Report. The financial slalements are presented in sterling which is the functional currency of the charitable company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all years presented unless otherwise stated. ACCOUNTING POLICIES Basis of preparing the financial statements The financial slalemenls of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance wlh the Charities SORP {FRS 1021 'Accounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo 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. The financial slalements are Pfepared on a going concern basis under the historical cost convention, with items recognised al cost or transaction value unless otherwise slated in the relevant nolelsl to the accounls. The trustees consider that there are no material uncertainties about the charitable company's ability lo continue as a going concern. Income Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel, 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 ¢harily has been notified of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations rec8ived under Gift Aid or deeds of covenant is recognised al the time of the donation. Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a legal or conslruclive obligation to make payments to third parties, il is probable that the settlement will be required and the amount of the obligation can be measured reliably, Irrecoverable VAT is charged an an expense against the activity for which expenditure arose. Direct charitable expenditure includes the direct costs of the activities and depreciation on related assets. Where such costs relate lo more than once functional cost category, they have been split on an appropriate basis. Grants offered subject lo conditions which have not been mel al the year end date are noted as a commitment but not accrued as expenditure. Tangible fixed assets Depreciation is provided al the following annual rates in order lo write off each asset over its eslimaled useful Fixtures and fittings Motor vehicles 500/0 on cost, 330/0 on cosl, 25 % on cost and 10 /0 on cost 25 % on cost and 10 /0 on cost Taxation The charily is exempt from corporation lax on ils charitable activilies. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustées. Restricted funds can only be used for particular restricted purposes within the objecls of the charity. Reslriclions arise when specified by the donor or when funds are raised for particular restricted purposes. Page 22 continued...

Middlesbrou h Environment Ci Limited Trust Notes to the F4nancial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable company's pension scheme are charged lo the Slalemenl of Financial Activities in the period lo which they relate. Debtors and creditors receivable I payable within one year Debtors and creditors with no staled interest rale and receivable or payable within one year are recorded al transaction price. Any losses arising from impaim)ent are iecognised in expenditure. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of one year or less from the dale of acquisition or opening of the deposit or similar account. Financlal Instruments The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured al their settlement value. Impairment of fixed assets Al each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo determine whether there is any indication that those assets have suffered an impaimenl loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine the extent of the impairment loss {if any). DONATIONS AND LEGACIES 2025 2024 Donations 6,189 108,291 Included within donation above: 2025 2024 Other Sundry Income Middlesbrough Council Salaries (Donations in kind) Middlesbrough Council - Rent (Donations in kindl Middlesbrough Council - Ulilili&s (Donations in kindl 189 6445 78,846 6,000 17,000 6,000 6,189 108.291 INVESTMENT INCOME 2025 2024 Deposit account interest 45.424 24,457 Page 23 continued...

Middlesbrou h Environment Ci Limited Trust Notes to the Financial Statements - continued for the Year Ended 31 March 2025 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Encouraging Greater Use of Sustainable Transport Encouraging Greater Use of Sustainable Transport Encouraging Greater Use of Sustainable Transport Contributing to Physical Environmental Improvements Education and Awareness Raising Education and Awareness Raising Grants Grants 342,955 249.234 461.234 863,960 Gfanls 58.414 54,068 Shopmobility Income 578 2,821 Hartlepool Bikeability 22.415 18,600 Stockton Bikeabilily 56,131 40,336 Gardening Services Grants Training Income 9,890 45,677 (2,9741 160,277 890,004 1,493,612 Gfants received. included in the above, are as follows: 2025 2024 Redress Climate Action Programme Sustainable Food Cities Public Health (Lifeslyle Choice) YGT Expenses Boro Active Explorers Tees Hub Eco Shop Online Dashboard Rooted in Nature YGT Adminislralor Project Kitchen NIHR & SMI Communities Growing Together Tees Valley Healing on Prescription Department for Transport Big Local Expense5 Slocklon Pedestrian Training Hartlepool Pedestrian Training 7,544 335.412 8,800 114,255 5,639 133,665 327,569 16,545 114,322 4,500 26,219 34,175 20,729 23.529 420 27,256 37,500 558,765 48,328 45,677 280 5,460 20,339 52.109 5,101 62,500 58,414 160,277 830,390 1.424.939 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note 8} Direct Costs (see note 7) Support costs15ee note 9) Totals Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Education and Awareness Raising Core and Organisational Management 406,270 559,168 16,083 16.566 422,353 592.374 16,640 149,825 147,536 625 1,873 9.036 86.121 151,698 178,962 86,746 22,390 1,263,424 39,030 129,679 1,432,133 Page 24 continued...

Middlesbrou h Environment Ci Limited Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2025 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Consumables Materials Contractors Other Project Costs Project Support Costs Payments lo Partners 578,636 54,783 1,574 354,887 9,797 46,988 216,759 6Q6,504 28,727 1,035 122.577 16,571 69,314 153,240 1,263,424 997,968 GRANTS PAYABLE 2025 2024 Promoting Healthy Lifestyles Education and Awareness Raising 16,640 22,390 25,030 41,282 39,030 66,312 2025 2024 Grants to institutions.. Senior Over 50's Club Trinity Centre EGoshop set up North Ormesby FC North Ormesby School Sue Green Janet Clan¢ey North Ormesby Hub Saint Alponsus Church Kids Cabin 480 380 322 25.520 500 16,640 500 1,000 100 100 39,390 20,000 410 39.030 66.312 SUPPORT COSTS Governance costs Management Totals Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Education and Awareness Raising Core and Organisalional Management 6,381 7.601 9,702 8,965 16,083 16,566 1.873 4.855 4,664 1,873 9,036 86,121 4,181 81,457 25,374 104.305 129,679 Page 25 continued...

Middlesbrou h Environment Ci Lirnited Trust Notes to the Financial Statements - continued for the Year Ended 31 March 2025 SUPPORT COSTS - continued Support costs. included in the above, are as follows.. Management Encouraging the Pwdenl Use of Resources Encouraging Greater Use of Sustainable Transport Promoting Healthy Lifestyles Other staff costs Volunteer and trainee costs Promotion and Information Depreciation of tangible assets Loss on sale of tangible fixed assets 4,064 7.440 20 141 1,873 2,317 6,381 7.601 1,873 2025 2024 Education and Awareness Raising Core and Organisalional Management Total aGlivilies Total activities Other staff costs Volunteer and trainee costs Promotion and Information Depreciation of tangible assets Loss on sale of tangible fixed assets 4,360 17,737 20 2,972 3,530 1,115 12,187 98 2,224 5,055 495 19 3,530 1,115 4.855 4,664 25,374 19,564 Governance costs Encouraging the Prudent Use of Resources Educalion and Awareness Raising Promoting Healthy Lifestyles Vvages Auditors. remuneration Accounlancy fees Other staff costs Consumables Materials Contractors Other Project Costs Project Support Costs Depreciation of tangible fixed assets 5,702 7,370 4,181 4,000 1,595 9.702 8,965 4,181 Page 26 continued...

Middlesbrou h Environment Cit Trust Limited Notes to the Financial Statements- continued for the Year Ended 31 March 2025 SUPPORT COSTS- continued Governance costs - continued 2025 2024 Core and Organisational Management Total activities Total activities Vvages Auditors, remuneration Accountancy fees Other staff costs Consumables Materials Contractors Other Project Costs Project Support Costs Depreciation of tangible fixed assets 24,914 24,914 17,253 1.264 20,714 669 72,675 15,612 2.054 995 1,099 68 5,544 6,561 3,935 2,737 1.264 20.714 669 3.752 3.752 22,796 7.348 28,391 7,348 81.457 104,305 111,280 10. NET INCOMEIIEXPENDITUREI Nel incomel{expendilure) is slated after chargingl{¢redilingl'. 2025 2024 Auditors, remuneration Depreciation - owned assets Deficit on disposal of fixed assets 17,253 10,878 1,115 15,612 7,792 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneralion or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024, Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 12. STAFF COSTS 2025 2024 Seconded staff {donalion in kind) Wages and salaries Social security costs Other pension costs 78,846 544,442 32,001 23,890 541,231 37.740 24,579 603.550 679,179 The total amount of employee benefits received by key management personnel is £97,390 (2024 - £168,946). The Charity considers ils key management personnel comprise the Chief Executive, Office and Data Manager, and Head of Finance. Total redundancy and termination payments included with other staff costs in the year amounted to £22,587 (2024.. £Nill. Page 27 continued...

Middlesbrou h Environment Cit Trust Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2025 12. STAFF COSTS - Continued The average monthly number of employees during the yearwas as follows.. 2025 2024 Seconded staff Project and support staff 25 26 25 28 No employees received emoluments in excess of£60,000. 13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled funds R&stricled funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 108.291 108,291 Charitable activities Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Contributing lo Physical Environmental Improvements Education and Awareness Raising 461,234 863,960 461,234 863,960 5,740 110,085 115.825 9,890 45.677 9,890 42,703 (2,974) Investment income 24.457 24.457 Total 135,514 1,490,846 1,626,360 EXPENDITURE ON Charitable activities En¢ouraging the Prudent Use of Resources Promoting Healthy Lifestyles En¢ouraging Greater Use of Sustainable Transport Contributing to Physical Environmental Improvements Education and Awareness Raising Core and Or9anisalional Management 421,634 363.623 421.634 363,623 14,605 158,854 173,459 20,799 118,827 20,799 119,941 95.668 1.114 95,668 Total 111,387 1,083,737 1,195.124 NET INCOME Transfers between funds 24.127 37,695 407,109 137,695} 431,236 Net movement in funds 61,822 369,414 431.236 RECONCILIATION OF FUNDS Total funds brought forward 448,108 1,083.257 1,531,365 TOTAL FUNDS CARRIED FORWARD 509.930 1.452,671 1,962,601 Page 28 conlinued...

Middlesbrou h Environment Ci Limited Trust Notes to the Financial Statements - Continued for the Year Ended 31 March 2025 14. TANGIBLE FIXED ASSETS Fixtures and fittings Motor vehicles Totals COST Al 1 April 2024 Additions Disposals 32,756 22,338 71,104 103,860 22,338 16.1001 {6,100} Al 31 March 2025 55.094 65,004 120,098 DEPRECIATION Al 1 April 2024 Charge for year Eliminated on disposal 6,195 7,348 57,110 3,530 (3,6851 63,305 10,878 (3,685) Al 31 March 2025 13,543 56,955 70,498 NET BOOK VALUE Al 31 March 2025 41,551 8.049 49,600 Al 31 March 2024 26,561 13.994 40,555 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Prepayments and accrued income 276 52,565 15,482 55,127 52.841 70.609 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social security and other taxes Other creditors Deferred income Accrued expenses 17.367 9,510 3,805 24,831 33,839 18.961 8,239 57,715 19,509 25,185 89,352 129,609 17. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows.. 2025 2024 Within one year Between one and five years In more than five years 6,986 25,287 6.000 6,986 26.274 12.000 38,273 45,260 Page 29 continued...

Middlesbrou h Environment Cit Trust Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2025 18. MOVEMENT IN FUNDS Net movement in funds Transfers between funds Al 31.3.25 At 1.4.24 Unrestricted funds General fund Designated Fund- Education and Awareness Raising Designated Fund - Encouraging Greater Use of Sustainable Transport 312.867 135,4231 150,466 427,910 78,831 14,6621 (74,169) 118.232 1118,2321 509,930 140,0851 141,935) 427.910 Restricted funds Encouraging the Piudenl Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Conlribuling to Physical Environment Improvements Education and Awareness Raising 303,732 984,181 178,253) 1343.140) 25,266 250,745 641.041 143.391 (15,3021 16,463 144,552 1.405 19,962 1,40S 6,432 {13.7361 206 1,452,671 1450,431) 41,935 1,044,175 TOTAL FUNDS 1.962.601 (490,516) 1,472,085 Nel movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund Designated Fund- Education and Awarenes5 Raising 51,611 187,0341 (35,423) (4,663) 14,6621 51,612 {91,697} 140.0851 Restricted funds Encouraging th8 Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Education and Awareness Raising 342.954 249,234 1421.2071 1592.3741 {78,2531 1343,140) 137,540 160,277 {152,842) {174.013) 115,302} 113.7361 890,005 11,340,436) {450,4311 TOTAL FUNDS 941,617 (1,432,133) {490,516) Page 30 continued...

Middlesbrou h Environment Ci Lirnited Trust Notes to the Financial Statements - continued for the Year Ended 31 March 2025 18. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Nel movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund Designated Fund- Education and Awareness Raising Designated Fund - Encouraging Greater Use of Sustainable Transport 237,389 37,080 38.399 312.868 82,849 (4.0881 70 78,831 127,870 18.865) 1774) 118.231 448,108 24,127 37,695 509,930 Restricted funds Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Contributing to Physical Environment Improvements Education and Awareness Raising 304,069 474,677 39.600 500,337 (39,937) 9,167 303,732 984,181 190.399 (48,7691 1,761 143,391 1,405 112,707 (10.909) 173,150) 10,909 119,595) 1,405 19,962 1,083,257 407,109 (37.695) 1.452,671 TOTAL FUNDS 1.531,365 431,236 1,962,601 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resoyr¢es expended Movement in funds Unrestricted funds General fund Designated Fund - Education and Awareness Raising Designated Fund . Encouraging Greater Use of Sustainable Transport 132,748 195,668) 37,080 12,9741 11 1141 (4,088) 5.740 (14,605) (8,865) 135,514 1111,387) 24,127 Restricted funds Encouraging the Prudent Use of Resources Promoting Healthy Lifestyles Encouraging Greater Use of Sustainable Transport Conlribuling to Physical Environment Improvements Education and Awareness Raising 461,234 863,960 {421,634) (363,623) 39,600 500,337 110,085 (158,854> (48,769) 9,890 45,677 120,799) 1118,8271 110,909) 173,150} 1,490,846 11,083,737) 407.109 TOTAL FUNDS 1,626,360 {1.195,124) 431,236 Page 31 continued...

Middlesbrou h Environment Ci Limited Trust Notes to the Financial Statements - continued for the Year Ended 31 March 2025 19. EMPLOYEE BENEFIT OBLIGATIONS The charity operates a contributory defined conlribulion pension scheme for all employees. The charge for the year amounted to £24.579 (2024. £23,890). The amount outstandin9 al 31 March 2025 was £2,782 12024.. £3,929). 20. RELATED PARTY DISCLOSURES The charity provided funding to a project partner £19,339 {2024.' £61,483) to 5 July 2024, with £Nil {2024'. £1,980) included within creditors at the balance sheet dale. J A Garside. a Iruslee of the charity lo 5 July 2024, is the CEO of the above project partner. Tees Valley Wildlife Trust. During the year the charity provided funding lo a project partner £18,494 {2024'. £19.582}I to 5 July 2024. with £Nil (2024." £9531 included within creditors al the balance sheet dale.B Araia, a Iruslee of the charity, is also a Trustee of the above project partner, The Other Perspective CIC. During Ihe year the charity incurred expenditure amounting lo £5.423, and received income amounting to £50.854 from Middlesbrough Borough Council an entity of which Trustee P Gavigan is an executive member. The amount due lo the charity at the year end amounted lo £48, Page 32