REGISTERED COMPANY NUMBER: 03166809 (England and Wales)
REGISTERED CHARITY NUMBER: 1070440
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2025
for
EIL UK
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
Studio 2
50-54 St Pauls Square
Birmingham
West Midlands
B3 1QS

EIL UK
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
1 to 12
Report of the Independent Auditors
13 to 15
Statement of Financial Activities
16
Balance Sheet
17 to 18
Cash Flow Statement
19
Notes to the Cash Flow Statement
20
Notes to the Financial Statements
21 to 32

EIL UK (Registered number: 03166809)
Report 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
reportwith the financial statements ofthe charity for the yearended 31 March 2025. The trustees have adopted
the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objective is the advancement of education in the culture, circumstances and way of life of people
of different nations, races and creeds.
Our Vision
A future where people understand and value dtfferent cultures and work together to create a more tolerant and
just world.
Our Mission
Our mission is to work globally to provide intercultural leaming experiences that enrich lives and promote
understanding of other cultures. We offer opportunities for people to learn and live together, inspiring and
empowering individuals and communities to create a fairer. more peaceful and sustainable world for all.
What we do
The charity provides intercultural leaming opportunities by bringing people together to develop lasting
understanding and friendships across communities. borders and ideological divides.
Our cultural immersion programmes include individual homestays, opportunities to study in high school,
volunteering, education and training initiatives and tailored cultural group programmes.
We continue to work in a difficult environment of international instability and uncertainty which has led to tough
economic circumstances that have created barriers for participants. Despite these difficulties, our staff and
volunteers, especially our hosts, have delivered high quality intercultural learning experiences thatwill continue
to enrich the lives of everyone involved.
Our Values
In all we do, we seek to:
Be inclusive
welcome participants, volunteers and staff from all cultures and all parts of
Work together
collaborate enthusiasticalty and respectfully with partners and
communities for mutual benefit.,
Be responsive
listen and adapt to meet individual needs-
Aim for excellen
advance good practice to deliver high quality learning experiences with the
power to enrich people's lives-
Strive for sustainability
be foNrfard-thinking and build the skills active global citizens will need to
meet the challenges of the future.
Page 1

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
An international network
As a founder member of Federation EIL (FEIL), we continue to affirm our support for the global network of not-
for-profit organisations dedicated to intercultural experiential learning. Federation El L and its individual
member organisations are amongst the oldest and most established hosting organisations in the world. In
1989 the United Nations Secretary General awarded Pea￿ Messenger status to Federation EIL.
EIL UK is a significant contributor to the association and remains fully supportive of its aims, ideals and
objectives. Cooperation, collaboration and joint-working praCtI￿S with Federation partners serve to strengthen
all organisations, advance good practi￿ and reinforce our shared mission and values.
In November we hosted the Federation's General Assembty in Evesham, Worcestershire. Delegates attended
from Ecuador, France, Germany, Ireland, Italy, Japan, Mexico, Japan, Spain, Thailand, the USA and the UK.
A highlight of the event was an aftemoon cultural excursion to Warwick Castle and Strafford-upon-Avon,
followed by an evening of traditional folk music at The Flee￿ Inn in Bretforton on the edge of the Cotswolds.
The GA ended with a celebration dinner themed around 'Wines of the World, kindly provided by Pol Roger.
Public benefit
The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due
regard to the Charity Commission's general guidance on public benefit.
EIL UK enriches and transfomis lives by giving people from different countries and cultures immersive
opportunities to get to know each other, develop a deeper understanding of how they see the world and explore
their cultural differences and similarities. By living as a member of the host family, participants and hosts
develop lasting friendships through the charity's structured intercultural learning programmes.
It is this deeper understanding and appreciation of different cultures that breaks down barriers be￿een people,
nurtures respect for other perceptions and viewpoints and provides participants with a range of intercultural
communication competencies that are needed to advance peace and collaboration in today's world.
Our programmes offer individuals and groups the chance to participate in cultural learning and community-
based projects that improve the wellbeing and environment of people in the UK and beyond.
Page 2

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
1. OUR PROGRAMMES
Homestays and HOST UK
Since 1936, Homestays have been an integral part of all EIL programmes. In 2024-25 we delivered homestays
for 331 participants, compared to 324 in 2023-24. We welcomed fewer participants than expected due to a
large group cancellation.
The HOST {Hosting Overseas STudents) programme delivered day visits, weekends and festive stays for 145
international students studying at British universities. Of the 146, 66 were Festive Visits. The participant
numbers were higher for the calendar year 2024, when 163 international students completed a HOST visit.
The number of students holds at a steady level which continues to be lower than expected. Student travel
budgets are smaller and programme grovrth is limited by host availability.
Despite the pressures fa￿d in higher education, the international officers at universities continued to support
student visits. Feedback from participants, both students and hosts, is exceptional and, no matter how long
the visit, the experience leaves a lasting impression on students, strengthens their connection to the UK and
results in the formation of friendships that will last a lifetime. We thank the staff in our subscribing institutions
for their loyalty and commitment to the HOST UK programme.
Study Abroad
Working with our school partners, we delivered formal education programmes to a total of 77 secondary school
students compared to 48 in 2023-24 and 36 students in 2022-23.
49 high school students on our School Cultural Exchange Programme for 3, 4 or 6 months, compared
to 48 in 2023-24, 27 in 2022-23 and 13 in 2021-22.,
28 high school students took part in our shorter School Cultural Immersion programme, lasting 2-6
weeks compared to 74 in 2023-24 and 16 in 2022-23.
Over the year, we invested staff time in the development and design of a new education programme to support
cultural learning experiences in UK schools. The time invested this year will deliver future cultural learning
outcomes for schools. If the pilot project goes well, we will look to expand the programme across the UK.
Cultural Groups
We welcomed the return of the secondary school group from the island of Okinawa in Japan who enjoyed a
rich programme of language learning and cultural activities while strengthened their existing links with RGS
Worcester. The two groups of university students from the USA who support community projects in Cardiff and
Edinburgh also returned, but because we provide only homestays for these participants they are registered as
participants on our Individual Homestay Programme {IHPs).
Vocational Learning
The small group of young people from Spain who volunteered to support local community organisations in a
range of roles returned this year. The community services they supported this year ranged from assisting
veterinary staff to charity shops.
Cultural Awareness and Training
sin￿ the Eu-funded training contract for ESC, formerly EVS (European Voluntary Service) ended, we did not
deliver any cultural awareness training in 2024-25.
Page 3

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
2. HOSTING
The immersive experience of living as a part of the family is a key feature of our programmes that has a high
impact on both participants and hosts. Increasing the understanding of different cultures opens up career and
life opportunities. Homestays lead to life-long international friendships that enrich lifetimes and generations.
We would like to thank our volunteer hosts who opened their doors to visitors from around the world. Offering
an immersive experience, sharing their lives with the participants and exploring each other's cultures resulted
in friendships.
We would also like to thank our volunteer Coordinators and HOST UK Regional Organisers for their ongoing
support of participants and hosts.
Hosts come from all walks of life and reflect the diverse communities and cultures that make up our society
today. In 2024-25 we welcomed couples, single-person households and families across the UK to our
community of hosts.
As of 31 March 2025, we had 773 registered hosts, 4 fewer than the 777 registered hosts the previous year.
36 host households were registered as new hosts, of which 8 selected to host university students on
the HOST UK programme only.,
40 hosts retired (3 from EIL and 37 from the HOST UK programme).
3. COMMUNICATIONS AND ENGAGEMENT
Over the year, our activities included-
Inviting hosts to share what they enjoy about hosting. The 'host quotes. decorated our tree at the
Worcester Cathedral Christmas Tree Festival and were viewed by thousands of visitors-
Publishing six editions of Hosting Herald, our Iwo-monthly on-line newsletter that engages past and
present hosts through hosting stories and inviting hosts to sign up for forthcoming hosting
opportunities-, Attending student events to attract internats-onal students studying in the UK to apply
for HOST UK Weekend and Festive Stays.,
Attending student events to attract international students studying in the UK to apply for HOST UK
Weekend and Festive Stays.,
Sustaining an active social media presence through the EIL UK and HOST UK Facebook accounts.,
Maintaining our online presence by maintaining our website and creating new videos on the EIL UK
YouTube channel.
4. OUR IMPACT
Our programmes impact on a far greater number of people than participants and hosts. The lives of friends,
relatives and those in schools, business and communities are touched by contact with international visitors.
We are pleased that, for another year, our programmes were well received and had a positive impact.
Our people
The success of our programmes relies on the people who participate and lend their support. We are grateful
to=
Our staff, for their dedication and commitmen(
Volunteer hosts.,
Local Coordinators and volunteer Regional Organisers. who support participants and host families to
help them make the most of their homestays.,
Support volunteers, including trustees. governan￿ members. the volunteer transport team, and
others who volunteer behind the s￿nes.
International partners who promote our programmes and prepare applicants for their stsys in the UK.,
Education partners in schools, colleges and universities-
Funders and donors who share our vision. Their generosity makes our work possible;
Our Chief Executive for her leadership and commitment in steering the organisation through another
challenging year.
Page 4

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
In memoriam
This year we would like to remember Erie Songhurst for his outstanding contribution to HOST UK as a
volunteer host, ambassador and Regional Organiser. Eric's enthusiasm and commitment to hosting was
inspired by the warm welcome he received from families on an 8-week tour of the USA in 1968. For more than
32 years, Eric, assisted by his wife Marie, promoted HOST UK and worked tirelessly to help hundreds of
students and hosts find friendship through the shared experience of a HOST Day Visit, Weekend or 3-night
Festive Stay. At our Annual General Meeting in December 2024 we recognised Eric's achievements and
outstanding contribution to HOST UK.
5. LOOKING TO THE FUTURE
2024-25 was the final year of our four-year Strategic Plan. Since 2021-22, we have grown our programmes to
include more beneficiaries and strengthened the resilience of the organisation. Our work continues to expand
our capacity to withstand and respond to fijture global events.
Our five key strategic objectives in 2024-25 were to..
1 Strengthen and diversify our programme portfolio
2 Grow our people
3 Develop and deliver an effective and targeted communications strategy
4 Develop high standards and achieve programme accreditation
5 Maintain and strengthen our financial resilience and diversify our sources of income.
During 2024-25, our key goals were to.
Further strengthen our hosting communities and encourage hosts to host a wider variety of
programmes and to host more often;
Continue to build and extend our existing homestay and study abroad programmes.,
Rebuild HOST UK by working more closely with our Subscribing Institutions (Sls) and funders to
secure bursaries.,
Support and develop our staff and volunteers",
Invest in our communications and marketing to extend our global range, engage with new partners
and increase the diversity of participants.,
Establish a portfolio of outbound programmes for UK participants.
In a turbulent world, EIL UK'S role remains as important as ever. We will continue to bring people together to
develop a deeper understanding and respect through the shared experience of learning about each other's
cultures. Looking forwards, we have made a start on developing a new Strategic Plan that will be published in
2026 to guide our charity's direction for the next 34 years.
FINANCIAL REVIEW
Overview
The tightening economic situation in the last few years has led to reduced opportunities to raise funds through
fundraising. EIL has made deficits rather than surpluses for several years. In the year to 31 March 2025, EIL
was in the position of having negative'free reserves" which is to say the total of unrestricted funds of£321,089
was less than the amount tied up in fixed assets of £400,370. Although there was and remains no risk to the
restricted funds, the negative free reserves reflected a cashflow issue which presented a threat to the financial
stability of the charity.
Trustees are aware of the issue and have given it both scrutiny and active attention. In the year to 31 March
2023, EIL drew a loan under the Recovery Loan Scheme to provide liquid funds to aid the rebuilding ofactivities
after the pandemic, following Charity Commission guidance and professional advice. In the year to 31 March
2024, the Board paid close attention to programme growth and financial sustainability to monitor the ongoing
situation.
Although programmes had grown and continued to do so, having taken additional external advi￿, in 2024 the
Trustees decided to release funds through the sale of one of the charity's fixed assets. Part of the reason for
holding these assets was as a contingency against such a risk. Trustees recognised that releasing cash would
help to secure EIL'S future for years to come by providing liquid funds and will also help to fuel the continued
recovery of our activities by investing in our people, programmes and infrastructure.
Page 5

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Income
We were pleased that programme activity increased and that, overall, we achieved a 10 % increase in income
compared to the 2023-24 increase of 39°/o and 2022-23 increase of 57 % on the year before.
Our Iwo main SoUr￿S of income were:
Programme income £545,893 (compared to £471,230 in 2023-24, £352,904 in 2022-23 and £224,938
in 2021-22) of which £400,987 was for School Cuttural Exchange and Immersion programmes
(compared to £398,668 in 2023-24, £184,953 in 2022-23 and £72,355 in 2021-22)"
£4,181 from donations and legacies (£30,199 in 2023-24).
This year there was no income from training due to the conclusion of the ESC (former EVS} Training and
Evaluation Cycle {TEC) contract due to the UK withdrawal from the European Union (compared to £11,065 in
2023-24, £81,493 in 2022-23 and £137,651 in 2021-22).
Expenditure
As in previous years, staffing costs formed the majority of our operational expenditure. To make savings, we
continued our careful management of administrative and discretionary expenditure. Having reviewed the
staffing costs, the Board recognised the vital seNice the staff provides and increased expenditure to retain the
skills and expertise needed to support growth.
Investments
Under its Memorandum and Articles of Association, the Trustees have the power to invest funds. The trustees
have maintained a policy of keeping funds accessible, having had regard to the need to keep resources
available to operate programmes and keep liquid funds. A private loan of £50,000 was received by EIL at O %
interest and was repaid by EIL in full in September after the sale of Sterling Lodge in August 2025.
Reserves Policy
In recent years unexpected and unpredictable events have resulted in significant fluctuations in the levels of
income that impacted on cash fiow. The charity is vulnerable to these financial shocks as its operations are
based on contracts for individual programmes with international partners.
The main income risks are from programmes not being renewed or not taking place when expected.
Expenditure risks include unforeseen day-to-day operational costs (such as long-term sickness cover) and
emergency needs, such as urgent equipment replacement There is also a risk of short-term cashflow issues
when programme spend is prior to the re￿Ipt of income.
The charity holds reserves to mitigate these risks, so that it is able to..
(a)
(b)
continue providing a service to its beneficiaries without disruption-,
hold reserves at a level that would allow investment in the expansion of its charitable programmes
without increasing the risk for pre-existing operations.
As uncertainty of income is the greatest risk, the Board continues to set the reseNes level in reference to
operating costs. Based on a review of future strategic plans, along with a risk assessment of key areas of
income and expenditure, the Board considers a minimum rese￿eS level of six months, operating costs and a
target reseNes level of nine months, operating costs to be appropriate.
Owing to fluctuations in programme acts"vities. operating costs are based on the budgeted operating costs for
the next financial year, which ends 31 March 2026. In the event of significant programme delays or
cancellations, this would provide time to develop alternative programmes and other sources of income, or to
reduce expenditure without damaging other programme activities.
Page 6

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Reserves policy - continued
The value of the charity's asset, the freehold propety, is not considered as part of the main reserves due to
the time needed to convert the value to accessible cash. If the charity were to close, we would dispose of this
asset, and the resulting funds could be used to cover final staff payments and other related costs such as
accountancy and legal fees. Decisions made relating to the raising of any funds against the value of the
propety take due regard of these costs.
As part of financial monitoring, Trustees continue their quarterty review of funds. Trustees also review the
Reserves Policy on an annual basis.
At 31 March 2025, the reserves and operating costs were..
3110312025
321,089
{78,911)
296,639
Total reserves
Free reserves {excludes restricted funds and propety)
Annual operating costs (based on Approved Budget for 2025126, excludes
programme costs)
Six months, operating costs
Nine months, operating costs
Number of months free reseNes would fund
148,320
222,479
For comparison, as of 31 March 2024 the charity's total reserves totalled £393,512, of which (£10,114) were
Free Reserves, excluding restricted funds and property. At that time the free reserves were equivalent to O
months, operating costs.
Fundraising
Over the year staff invested time to fundraise and diversify the charity's income. Over the year we received..
A grant of £3,000 from The Great Britain Sasakawa Foundation for HOST UK",
Smaller gifts from individual donors and community organisations including a much-appreciated
donation from the Acomb Quaker Meeting, inspired by two hosts who are Quakers.
The trustees would like to express their gratitude to the charitable trusts, businesses and individual donors
who supported the charity over the year.
Going concern
Having considered the level of funds held, and the accumulated deficit, the trustees considered that an
uncertainty existed around liquidity- Therefore, the trustees took the decision to release funds through the sale
of fixed assets that was completed in the next accounting period.
As a result of the sale of Sterling Lodge, the financial statements are prepared on the going concern basis as
the Trustees are confident that funds from the sale combined with the income from projected programme
activity will provide funds which are sufficient to support the charity's activities for the foreseeable future.
Sterling Lodge gross proceeds were £165,000. Net proceeds after costs were £153,968. The uncertainty and
associated risks are being continually monitored and managed by the Board.
Page 7

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Legal status and governing document
EIL UK (also known as EIL or the Experiment in International Living) is a registered charity in England and
Wales and company limited by guarantee, governed by its Memorandum and Articles of Association dated 22
February 1996, as amended by special resolutions dated 27 June 1998, 16 November 2013, 4 December
2020 and 6 December 2024.
The liability of the trustees, as members, is limited to £1.
The trustees of the charity are directors of the company and are referred to as trustees throughout this report.
EIL UK is registered as a Section 167 Institution with the Charity Commission Northern Ireland.
Following the amendment made to the Memorandum and Articles of Association on 6 De￿mber 2024, the
registration of EIL UK with the Office of the Scottj'sh Charity Regulator (OSCR) is expected to be completed
by the end of 2025.
Appointment of Trustees and Induction
There is a requirement for one third of trustees to retire by rotation. If their number is not three or a multiple of
three, the number nearest to one third shall retire from office. A new Trustee may be appointed either by the
Company at a General Meeting or by written resolution signed by a majority of the members of the Company.
When trustee vacancies occur. nominations for new trustees are received from the charity's stskeholders and
are considered against the specific requirements that have been identified for the vacancy. The Board has the
power to co-opt trustees, but any trustees appointed by the Board are put foward for reappointment by the
members at the next Annual General Meeting.
On appointment, new trustees re￿1ve a detsiled information pack on both their role as a trustee and on the
charity. They are invited to attend a trustees, meeting before formally being invited to accept the position. All
trustees are invited and encouraged to visit the charity's offices and take part in various aspects of the charity's
work to increase their understanding of the charity's work and impact.
In 2024-25 one member was appointed as a trustee.
Members
EI L UK Board of Trustees appoints members. The members elect the trustees, and all trustees are members.
The Memorandum and Articles of Association allow for a maximum of nine trustees and thity members. All
members agree to contribute £1 in the event of the charity having to be wound up.
As of 31 March 2025, there were thirteen serving members {compared to fourteen on 31 March 2024, fifteen
on 31 March 2023 and eleven on 31 March 2022). In addition to the seven trustees named in this report, the
members were.. R Begley, B Coker, M Hancox, C Hyde, R MacDonald, G McKeown, D Myers, S Preece, J
Shaw, R Tilley, E Tilley, C Tweddell and B Worrall.
Organisation
The Board of Trustees oversees the work of the charity and meets at least four times a year. In 2024-25 the
Board met in person and online. By prior agreement, some meetings were conducted as 'hybrid' sessions to
facilitate the participation of trustees who live further away or were abroad.
The Chief Executive is responsible for the day-t¢iday operations of the charity with delegated powers,
approved by trustees.
Page 8

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Conflict of interest
The trustees have full regard to any per￿1Ved and actual conflict of interest that exists or may arise. Conflicts
are reviewed on a regular basis and at the start of each Board and committee meeting. Trustees with a
declared, identified or apparent conflict of interest are required to leave Trustee meetings so that any issues
may be considered in full, and decisions taken in the charity's sole interests.
Related parties and cooperation with other oryanisations
Any connection between a trustee or senior manager with a third-paty contractor must be disclosed to the full
Board of Trustees. Related paty transactions are disclosed in note 24 of the Financial Statements.
Key management and governance structure
The Board of Trustees and the Chief Executive comprise the key management personnel of the charity.
Trustees determine the charity's strategic direction and delegate to the Chief Executive the management,
administration, organisation and operations of the charity on a day-to-day basis. All trustees give of their time
freely and none re￿iVed remuneration during the year.
The election of Trustees
At the Annual General Meeting held on 1st December 2023. Members re-elected two trustees to the Board"
1 S Backhouse
2 L Spencer
3 R Godwin (elected 6 December 2024)
Committees and working groups
The Finance Committee's remit was extended to embrace Finan￿ & General Purposes (F&GP). The F&GP
Committee's activities over the year included monitoring the charity's fInan￿S and a review of the draft 2024-
25 budget.
Trustee training
Trustees are committed to training to develop their skills and plans are in place for further trustee training.
Pay policy for senior staff
Staff pay, including the pay policy for senior staff, is reviewed annually and, where appropriate, increased.
Key management remuneration
As part of the annual review of staff pay, the Chief Executive's pay is reviewed and, where appropriate,
increased in line with increases awarded to all staff. The trustees regularly benchmark the pay of the Chief
Executive and managers against levels of pay in other charities of similar size and complexity.
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EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have fulfilled their duty to identify and review the risks to which the charity is exposed. Over the
year, trustees assured themselves that appropriate controls were in place to provide reasonable assurance
against fraud and error.
Trustees take a proactive approach to the management of risks. The charity maintains a Risk Register which
identifies the principal risks and uncertainties facing the charity and documents the policies, systems and
procedures which help to mitigate exposure to risks and their impact. Trustees review and assess the Risk
Register on a regular basis to take account of changes, consider new risks and to update mitigating actions.
This year the Board of Trustees considered the organisation's appetite for risks in relation to operations. This
led to improvements in host registration and safeguarding to further redu￿ risks to children and vulnerable
adults.
The financial risks have been managed through regular reviews of available funds and the reserves. The sale
of some of the charity's assets helped mitigate the risks associated with the charity's cashflow and restored
unrestricted cash reserves.
Safeguarding risks are managed through regular monitoring of the charity's safeguarding standards and
practices alongside reviews of our policies and procedures. We seek opportunities to benchmark our
safeguarding against good practice elsewhere and we continue to carry out safeguarding checks on all
members of the host household aged 18+ years and renew them as appropriate.
In 2024-25, we had no reportable safeguarding incidents. Safeguarding standards are managed through our
safeguarding policies, systems and procedures which apply to participants, host family households and
everyone involved in the delivery of EIL UK programmes, including all staff and volunteers. We thank our
school partners for supporting student safeguarding and wellbeing.
The impact of global diseases and pandemics remains a major risk. Infections are a risk to the health and the
wellbeing of hosts and participants, some of whom may be vulnerable. We remain alert to the possibility of
future border closures and restrictions on movement related to infectious diseases.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03166809 (England and Wales}
Registered Charity number
1070440
Registered office
17 Graham Road
Great Malvern
Worcestershire
WR14 2HR
Trustees
S Backhouse
S P Baylis
K M Canham
K Dance
R Godwin (appointed 6.12.24)
M E Pellew
L J Spencer
Chief Executive
K M Davis
Page 10

EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Auditors
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
Studio 2
50-54 St Pauls Square
Birmingham
West Midlands
B3 IQS
Solicitors
HCR Legal LLP
HCR Hewitsons
Lancaster House
Nunn Mills Road
Northampton
Northamptonshire
NN15GE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of EIL UK for the purposes of company lawl are responsible for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and United
Kingdom Accounting Stsndards (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 to prepare the financial statements in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that period. In
preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
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
at any time 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 detection of fraud and other
irregularities.
In so far as the trustees are aware..
there is no relevant audit infomiation of which the charitable company's 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 information.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
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EIL UK (Registered number: 03166809)
Report of the Trustees
for the Year Ended 31 March 2025
AUDITORS
The auditors, Locke Williams Associates LLP. have indicated their willingness to continue in office. In
accordance with good practice, EIL will conduct a tender for the provision of auditor services in preparation for
the appointment of the auditor at the charity's Annual General Meeting in December 2022.
This report has been prepared in accordance with the special provisions of Part 15 ofthe Companies Act 2006
relating to small companies.
Approved by order of the board of trustees on 29 December 2025 and signed on its behalf by..
ji.m.
K M Canham - Trustee
Page 12

LOCKI WILLIAMS
ASSOCIATES LLP
Report of the Independent Auditors to the Members of
EIL UK (Registered number: 03166809)
Opinion
We have audited the financial statements of EIL UK (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 ststements, 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 Stsndards (United Kingdom Generally Accepted Accounting Practice), including Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of reSoU￿s, including its income and expenditure, for the year then
ended.,
have been property prepared in accordan￿ 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) {ISAs (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 to 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 to
provide a basis for our opinion.
Material uncertainty relating to going concern
We draw attention to note 21 in the financial statements. which indicates that the charitable company incurred
a deficit in its general funds for the year ended 31 March 2025 of £68,797 and that it had negative available
free general funds at 31 March 2025 of £{78,911). As stated in note 1, the combination of these events and
the other matters as set forth in note 1, indicate that a material uncertainty exists that may cast significant
doubt on the charitable company's ability to continue as a going concern.
Our audit opinion is not modified in respect of this matter.
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate. Our responsibilities and the
responsibilities of the trustees with respect to going con￿rn are described in the relevant sections of this
report.
Other information
The trustees are responsible for the other information. The other information comprises the infomation
included in the Annual Report, other than the financial statements and our Report of the Independent Auditors
thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
otheNise explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or
our knowledge obtained in the audit or othemise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements. we are required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact. We have nothing to report in this regard.
Page 13

Report of the Independent Auditors to the Members of
EIL UK (Registered number: 03166809)
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial ststements
are prepared is consistent with the financial statements., and
the Report of the Trustees has been prepared in accordan￿ with applicable legal requirements.
Matters on which we are required to report by exception
In the light ofthe knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion..
adequate accounting records have not been kept or retums adequate for our audit have not been received
from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns- or
rtain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infomiation and explanations we require for our audit- or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors
of the charitsble company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charitable company's
ability to continue as a going concem. disclosing. as applicable. matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will a￿ayS detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to 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 InStan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below-
We gained an understsnding of the legal and regulatory framework applicable to the charitable company and
the sector in which it operates, and considered the risk of acts by the charitable company that were contrary
to applicable laws and regulations, including fraud. We designed our audit procedures to respond to these
risks, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of
not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery
or intentional misrepresentations, or through collusion.
Page 14

Report of the Independent Auditors to the Members of
EIL UK (Registered number: 03166809)
We focussed on the most significant laws and regulations which could give rise to a material misstatement in
the financial statements, including, but not limited to, the Companies Act 2006, the Charities Act 2011, the
Charities SORP (FRS1021 and UK tax legislation. Our audit procedures included agreeing the financial
statement disclosures to underlying supporting documentation, enquiries with management, trustees and
enquiries of third parties, where appropriate.
As in all our audits, we also addressed the risk of management override of internal controls, including testing
journals and checking the authorisation of expenditure as part of our substantive testing, using analytical
review to identify any significant or unusual transactions and evaluating whether there was evidence of bias
by the trustees and management that represented a risk of material misstatement due to fraud.
There are inherent limitations in the audit procedures described above and, the fijrther removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial statements,
the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities,
including fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at www.trc.org.uklauditorsresponsibilities. This description forms part of our
Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are required to state to them in an auditors, report and for
no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company's members as a body, for our audit work, for
this report, or for the opinions we have formed.
David Williams (Senior Statutory Auditor)
for and on behalf of Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
Studio 2
50-54 st Pauls Square
Birmingham
West Midlands
B3 1QS
Date.. 15 January 2026
TRUSTED ACCOUNTING SOLUTIONS
ICAEW
CHARTERED
ACCOUNTANTS
Reglstered number. ¢X350146
Regisiered In England and Wales
atrina Williams fcA CTA TEP
David Williams FCA FCCA
Locke Williams A550¢1ète5 LLP
Studio 2, 50-$4 Si Pauls Square
BirmirNham B3 IQS T. 0121262 3980
Page15
info@lockewilliams.com www.lockewilliams.com

EIL UK
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
funds
Restricted
funds
Endowment
fund
Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
3,000
4,181
30,199
Charitable activities
Homestays
HOST UK
Study Abroad
Cultural Groups
Vocational Learning
Cultural Awareness and
Training
54.578
24.595
400.987
50.693
12.040
54.578
24.595
400.987
50.693
12.040
28,529
30,619
398,668
5,349
11,065
Investment income
Other income
27.699
15,423
27.699
15,423
27,731
90
Total
587.196
3.000
590.196
532,250
EXPENDITURE ON
Raising funds
6,846
6,846
Charitable activities
Homestays
HOST UK
Study Abroad
Programme expenditure
Cultural Groups
Vocational Learning
Cultural Awareness and
Training
88,267
30,666
465,897
88,267
31,752
465,897
54,719
51,069
471,210
1,086
51,427
12,890
51,427
12,890
7,388
7,462
11,728
Other
Total
655.993
1.086
657,079
602,501
NET
INCOMEIIEXPENDITURE)
(68.797)
1.914
166,883)
{70,251)
RECONCILIATION OF
FUNDS
Total funds brought foN4ard
389.886
3.626
393.512
463,763
TOTAL FUNDS CARRIED
FORWARD
321.089
5.540
326 629
393,512
The notes fomi part of these financial statements
Page 16

EIL UK (Registered number: 03166809)
Balance Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
funds
funds
Endowment
fund
Notes
FIXED ASSETS
Tangible assets
Investment propety
14
15
370
400,000
370
400,000
956
400,000
400.370
400,370
400,956
CURRENT ASSETS
Debtors
Cash at bank and in hand
16
64,774
68,202
64,774
73,742
60,430
127,826
5,540
132.976
5.540
138,516
188,256
CREDITORS
Amounts falling due within
one year
17
1165.590)
{165.590)
(129,033)
NET CURRENT ASSETS
32,614)
5,540
27,074)
59,223
TOTAL ASSETS LESS
CURRENT LIABILITIES
367,756
5,540
373,296
460,179
CREDITORS
Amounts falling due after
more than one year
18
(46.667)
(46.667)
(66,667)
NET ASSETS
321,089
5.540
326.629
393,512
FUNDS
Unrestricted funds..
General fund
Property fund
21
(78,911)
400,000
(10,1141
400,000
321.089
389,886
Restricted funds-
The Victoria League in Scotland {VLS)
Trust
Tanner Trust
QA Higher Education
The Great Britain Sasakawa Foundation
486
2,000
1,140
2,400
2,000
1,140
5,540
3,626
TOTAL FUNDS
326,629
393,512
The notes fomi part of these financial statements
Page 17

EIL UK (Registered number: 03166809)
Balance Sheet - continued
31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 29 December
2025 and were signed on its behalf by=
K M Canham - Trustee
The notes fomi part of these financial statements
Page 18

EIL UK
Cash Flow Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operating activities
Cash generated from operations
34,085)
32,241)
Net cash used in operating activities
34.085)
32,241)
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
(709)
Net cash provided byl{used in) investing activities
703)
Cash flows from financing activities
Loan repayments in year
Expenditure attributable to endowment
(20.000)
(20,000)
25,000)
Net cash used in financing activities
20,000)
45,000)
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
(54,084
(77,944)
127,826
205,770
Cash and cash equivalents at the end
of the reporting period
73.742
127,826
The notes fomi part of these financial statements
Page 19

EIL UK
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.25
31.3.24
Net expenditure for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Interest received
Expenditure attributable to endowment
Increase in debtors
Increase in creditors
166,883)
{70,251)
586
564
1,907
(6)
25,000
(10,905)
21,450
(1)
14.344)
36,557
Net cash used in operations
34,085)
32,241)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Cash at bank and in hand
127.826
54,084)
73,742
127,826
54,084)
73,742
Debt
Debts falling due within 1 year
Debts falling due after 1 year
(20,000)
66.667)
(20,000)
46,667)
20,000
86 667
66,667)
Total
41.159
34,084)
7,075
The notes fomi part of these financial statements
Page 20

EIL UK
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordan￿ with the Charities SORP (FRS 1021 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102} (effective 1 January 2019)., Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention. as modified by the revaluation of certain
assets.
The presentation currency of the financial statements is the Pound Sterling (£).
Critical accounting judgements and key sources of estimation uncertainty
In preparing the financial statements, the trustees are required to make estimates and assumptions
which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and
liabilities. Use of available information and application of judgement are inherent in the formation of
estimates, together with expectations of future events that are believed to be reasonable under the
circumstances. Actual results in the future could differ from such estimates.
The key estimations used in these financial statements include..
Investment
ro
- The trustees have revalued the property to fair value at the year end. In doing so,
they have considered the last professional valuation undertaken in May 2023 and the current condition
and occupation of the propety.
The trustees consider that there are no significant areas of key judgement or estimation uncertainty
other than those identified in the accounting policies above.
Income
All income is recognised in the Statement of Financial Activities On￿ the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing.
No amount is included in the financial statements for volunteer time in line with the Charities SORP
(FRS102). Further detail is given in the Trustees. Annual Report.
Programme income includes charges made to participants or sponsoring bodies for programmes run
throughout the year and is recognised when entitlement has occurred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity to that expenditure, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. ￿ffiere costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Allocation and apportionment of costs
Expenditure on charitable activities includes=
Programme expenditure, being directly related programme costs and staff costs incurred in
the Performan￿ of the programmes
Page 21

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Allocation and apportionment of costs
Management and administration expenditure, being those costs that that assist the work of
the charity but do not directly represent charitable activities and include office costs,
governance costs and administrative payroll costs. They are incurred directly in support of
expenditure on the objects of the charity.
Where costs can not be directly attributed to particular activities, they have been allocated on a basis
consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Computer equipment
It is the policy of the charity to treat any capital expenditure items costing £500 or over as tangible fixed
assets with depreciation applied as above. Items costing less than £500 are recognised within the
Statement of Financial Activities in the year they are incurred. In eX￿ptIOnal circumstances, items
costing less or more than £500 may qualify to be included or excluded from the Fixed Asset Register.
Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort are
measured at fair value at each reporting date with changes in fair value recognised in 'net gains I
(losses) on investments, in the Ststement of Financial Activities.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Designated fiJnds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds can only be used for particular restricted purposes within the objects of the charity-
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Endowment funds represent those assets which must be held pemiaTrently by the charity. Income
arising on the endowment fund can be used in accordan￿ with the restrictions placed on the
endowment.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 22

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short tenn highly liquid investments with a short
maturity ofthree months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third paty and the amount due to settle the
obligation can be measured or estimated reliabty- Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
Foreign currencies
Assets and liabilities in foreign currencies are translated into steding at the rates of exchange ruling at
the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of
exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at
the operating result.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Going concern
Having considered the level of funds held, and the deficit generated in the year, the Trustees consider
that an uncertainty exists around liquidity. However, the trustees made a decision to release funds
through the sale of a proportion of the charity's fixed assets, which has taken place in the next
accounting period. As a result of this plan, the financial statements are prepared on the going concern
basis as the Trustees are confident that the funds from the sale, combined with the income from
projected programme activity will provide funds which are sufficient to support the charity's activities for
the foreseeable future. Thus, the uncertainty and associated risks will be adequately mitigated.
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations
Legacies
Grants
397
19,802
10,000
3.000
30,199
A donation in kind was received from Pol Roger which included 'wines of the world, and other alcoholic
beverages for the Farewell Dinner at the FEIL General Assembly. They also kindly covered corkage
fees.
Paul Davies provided an in-kind donation of three days of IT support to develop and establish a staff
intranet.
Page 23

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES - continued
Several cash donations were received during the year. A collection was held at the memorial event for
Margaret Matthews, who had a long connection to EIIL UK as a former employee, governance member
and most recently as an office volunteer.
A donation was received from the Acomb Quakers who, inspired by two of the Friends who are EIL UK
hosts, selected EIL UK as their charity of the month.
There were also donations related to specific expenses that people chose to cover on the charity's
behalf. The donations and corresponding expenses are included in the accounts.
Grants received, included in the above, are as follows..
31.3.25
31.3.24
The John R Murray Charitable Trust
The Great Britain Sasakawa Foundation (GBSF)
10,000
3.000
3,000
10,000
INVESTMENT INCOME
31.3.25
31.3.24
Rents received
Deposit account interest
27,698
27,725
27,731
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Homestays
HOST UK
Study Abroad
Cultural Groups
Vocational Leaming
Cultural Awareness and Training
54,578
24,595
400,987
50,693
12,040
28,529
30,619
398,668
5,349
11,065
542,893
474,230
OTHER INCOME
31.3.25
31.3.24
Sundry income
FEIL General Assembly 2024 conferen
118
90
15,423
90
Page 24

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
RAISING FUNDS
Investment management costs
31.3.25
31.3.24
Investment propety management costs
6,846
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
Support
costs (see
note 9)
Totals
Homestays
HOST UK
Study Abroad
Cultural Groups
Vocational Leaming
53,290
20,892
309,037
38,350
7,614
34,977
10,860
156,860
13,077
5,276
88,267
31,752
465,897
51,427
12,890
429.183
221,050
650,233
DIRECT COSTS OF CHARrrABLE ACTIVITIES
31.3.25
31.3.24
Staff costs
Incoming programme expenses
48,236
380,947
80,629
317,740
429,183
398,369
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Homestays
HOST UK
Study Abroad
Cultural Groups
Vocational Learning
33,549
10,417
150,457
12,543
5,060
1,212
376
5,433
453
183
216
67
970
81
33
34,977
10,860
156,860
13,077
212,026
7.657
1,367
221,050
10. NET INCOMEI(EXPENDITURE
Net incomel{expenditure) is stated after chargingl(crediting)'.
31.3.25
31.3.24
Auditors, remuneration
Depreciation - owned assets
Other operating leases
3.840
586
7.500
3,680
564
7,500
Page 25

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
11. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees. expenses
During the year ended 31 March 2025 no expenses were reimbursed trustees (2024 Iwo trustees
reimbursed expenses totalling £86).
12. STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
177,181
11,339
9,092
194,237
12,669
9,597
197,612
216,503
The average monthly number of employees during the year was as follows:
31.3.25
31.3.24
Direct charitable work
Administration
No employees received emoluments in excess of £60,000.
The total amount of employee benefits re￿iVed by key management personnel is £46,479 (2024
£49,133). The charity considers its key management personnel comprises the Chief Executive.
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
Endowment
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
30.199
30,199
Charitable activities
Homestays
HOST UK
Study Abroad
Vocational Learning
Cultural Awareness and Training
28.529
30.619
398,668
5,349
11,065
28,529
30,619
398,668
5,349
11,065
Investment income
Other income
27,731
90
27,731
90
Total
532.250
532,250
EXPENDITURE ON
Charitable activities
Homestays
HOST UK
Study Abroad
Programme expenditure
29,719
50,097
471.210
25,000
54,719
51,069
471,210
972
Page 26

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Endowment
funds
funds
fund
Total
funds
Cultural Groups
Vocational Learning
Cultural Awareness and Training
7,388
7,462
11,728
7,388
7,462
11,728
Other
1,075)
1,075)
Total
576.529
972
25,000
602,501
NET INCOMEI(EXPENDITURE)
(44,279)
(972)
(25,000)
{70,251)
RECONCILIATION OF FUNDS
Total funds brought fomard
434.165
4,598
25,000
463,763
TOTAL FUNDS CARRIED FORWARD
389,886
3,626
393,512
14. TANGIBLE FIXED ASSETS
Computer
equipment
COST
At 1 April 2024
Disposals
9,205
380)
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
Eliminated on disposal
8,249
586
380)
At 31 March 2025
8,455
NET BOOK VALUE
At 31 March 2025
370
At 31 March 2024
956
Page 27

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
15. INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2024
and 31 March 2025
400,000
NET BOOK VALUE
At 31 March 2025
400,000
At 31 March 2024
400,000
The investment property is freehold.
Fair value at 31 March 2025 is represented by:
Valuation in 2023
Cost
60,000
340,000
400,000
The investment property was last subject to an independent professional valuation at 18 May 2023 and
the trustees consider the valuation provided to be appropriate as at 31 March 2025. The valuation was
undertaken by lan Humphries B.Sc.{Est.Man.} FRICS. The methods and significant assumptions used
to ascertain the fair value of £400.000 are as follows"
The valuation is at a 'Fair Value. defined as'The pri￿ that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date,.
The price that would be achieved is based on the income generated by the investment, which at the
valuation date was £27.185pa and with the expectation of a net retum on investment of around 7 /0.
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
Other debtors
Accrued income
Prepayments
11,869
4,316
21,205
14,787
4,216
21,026
20,401
64,774
60,430
Included in other debtors is an amount of $5,325 (2024 $5,325) which is held as a deposit by the
Federation EIL.
Page 28

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Bank loans and overdrafts (see note 19)
Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses
20,000
21,996
3,719
3,140
106,588
10.147
20,000
11,785
3,432
3,064
78,468
12,284
165,590
129,033
Deferred Income
31.3.25
1.3.234
Balance as at 1 April
Released in the year
Deferrals in the year
78.468
178,468)
106.588
42,748
{42,728)
78,468
Balance as at 31 March
106,588
78,468
Income under contractual arrangements is deferred where it is subject to the performance of certain
terms or conditions. Where these have not been met at the balan￿ sheet date, the income is not
recognised in the statement of financial activities.
Income from propety rentals is deferred where this is demanded and re￿iVed in advance of the period
of let.
18. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25
31.3.24
Bank loans {see note 19)
46.667
66,667
19. LOANS
An analysis of the maturity of loans is given below=
31.3.25
31.3.24
Amounts falling due within one year on demand:
Bank loans
20.000
20,000
Amounts falling due be￿een and five years..
Bank loans
46,667
66,667
Page 29

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
20. SECURED DEBTS
The following secured debts are included within creditors:
31.3.25
31.3.24
Bank loans
66,667
86,667
The charity has provided a fixed and floating charge over its assets and undertakings, as security for
its bank loan.
21. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
Propety fund
{10,114)
400,000
(68,797
(78,911
400,000
389.886
168,797)
321.089
Restricted funds
The Victoria League in scO￿and (VLS)
Tnjst
Tanner Trust
QA Higher Education
The Great Britain Sasakawa
Foundation
486
2,000
1.140
(486)
2,000
1.140
2.400
2,400
TOTAL FUNDS
393,512
66,883)
326.629
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
587,196
(655.993)
(68.797)
Restricted funds
The Victoria League in Scotland (VLS)
Trust
The Great Britain Sasakawa
Foundation
(486)
(486)
3,000
600
2,400
TOTAL FUNDS
590,196
657.079)
66,883)
Page 30

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
21. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Propety fund
34,165
400,000
(44,279)
(10,114)
400,000
434,165
(44,279)
389,886
Restricted funds
The Victoria League in Scotland (VLS)
Trust
Tanner Trust
QA Higher Education
1,458
2,000
1,140
(972)
486
2,000
1,140
4,598
(972)
3,626
Endowment funds
Marie Benson-stott Scholarship
25,000
(25,000)
TOTAL FUNDS
463,763
70,251)
393,512
Comparative net movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
532,250
(576,529)
{44,279)
Restricted funds
The Victoria League in Scotland (VLS)
Trust
(972)
(972)
Endowment funds
Marie Benson-stott Scholarship
(25,000)
(25,000}
TOTAL FUNDS
532,250
602,501)
70,251)
The balance on the unrestricted general fund has arisen from accumulated surpluses and deficits and
is held for the general purposes of the charity-
The balance on the designated propety fund arose from the transfer of the investment propety
following the closure of an associated trust and is being held for investment purposes to generate
income.
After the balance sheet date, the charity sold of part of the investment property. The net proceeds from
this disposal result in a transfer of £129.000 from the designated property fund to the unrestricted
general fund.
Page 31

EIL UK
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
21. MOVEMENT IN FUNDS - continued
The Marie Benson-stott Scholarship Fund was established by way of a legacy granted to EIL, from
which an income could be generated to promote international living through homestays for students at
the University of Worcester. Given the value of the fund a resolution was made in the prior year (in
accordance with s281 Charities Act 2011) to spend the fund, ratherthan generate income, and therefore
the fund amount has been fully expended to provide opportunities for international students at
Worcester and other higher education institutions.
Funding from The Victoria League in Scotland Trust is now comprised of one grant for the promotion of
Scottish culture and way of life to international students studying at British universities through the
provision of bursaries for day visits and weekend stays with hosts.
The Tanner Trust was established by way of a grant to facilitate and support HOST UK volunteers and
their integration into El L UK.
Funds were received from The Great Britain Sasakawa Foundation for the 'Kizuna' Project which
supports HOST Weekend Stays and longer homestays for Japanese students and academics at UK
universities.
22. EMPLOYEE BENEFIT OBLIGATIONS
The charity operates a defined contribution pension plan for its employees. The amount recognised as
an expense in the period was £9.092 (2024 £9.597). £1.165 remains unpaid at 31 March 2024 (2024
£5,655}
23. CONTINGENT LIABILITIES
EIL UK contracts in advance for certain programmes. Should EIL UK be unable to fulfil those contracts,
it could be liable to meet claims for breach of contract. The cost of any such claims is unquantifiable.
24. RELATED PARTY DISCLOSURES
During the year, the following related paty transactions occurred..
S Backhouse (trusteel was recharged accommodation and Subsisten￿ costs of £260 for attending the
FEIL General Assembty.
K Canham {trustee) was recharged subsistence costs of £50 for attending the FEIL General Assembly.
K Dance (trustee) was recharged Subsisten￿ costs of £50 for attending the FEIL General Assembly.
L Spencer {trustee) was recharged subsistence costs of £50 for attending the FEIL General Assembly.
R Godwin {trustee from 6 De￿mber 2024) was paid £3,661 for hosting fees and reimbursed £83 for
host expenses incurred. Host fees and expenses were paid in accordance with the charities usual
practices.
25. POST BALANCE SHEET EVENTS
Information relating to events since the end of the year is given in the notes to the financial statements.
Page 32