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.
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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.
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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.
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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.
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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